Publications

The 2019 law on the transformation of the civil service sought to modernise and simplify social dialogue in the three branches of the civil service: modernise by making it possible to conclude collective agreements, simplify by reducing the number of social bodies in order to lighten the procedures ...

This review, conducted by an inter-jurisdictional panel bringing together the Provence-Alpes-Côte d'Azur Regional Audit Chamber and the six thematic chambers of the Court of Accounts, takes the form of an in itinere assessment - carried out during the implementation of the plan being evaluated. Anno...

The Court of Accounts has published the second part of its annual report on local government finances. In the first pamphlet, published last July, the Court noted that while 2022 had been a very favourable year, 2023 saw a general deterioration in the financial position of local authorities. In this...

Building permits, an everyday tool in urban planning, serve as a barometer for a number of sectors: the construction sector, the implementation of policies to promote ecological transition and changes in taxation. The focus adopted by the financial jurisdictions in this investigation is on the quali...

Created in France in 1791, inheritance tax imposes a charge on the net inheritance received by each heir, depending on their relationship to the deceased. Misunderstood and unpopular with the French, inheritance tax is viewed favourably by economic theory because of its redistributive function. It h...

Between 2017 and 2023, 271 international organisations and multilateral funds received French public funding. France makes three types of contribution to multilateral entities: contributions to the budgets of international organisations, contributions to trust or concessional funds and equity invest...

Over the years, some of the knowledge acquired by doctors during their initial training becomes partially outdated, and this is all the more the case today as it is put to the test by numerous technological, diagnostic and therapeutic developments. Updating the knowledge of healthcare professionals ...

Established in 1964, the National Forest Office (Office National des Forêts, ONF) is an industrial and commercial public agency (EPIC) responsible for the sustainable management of public forests. In mainland France, the ONF manages approximately 1.7 million hectares of State-owned forests and 2.9 m...

French law on persons with disabilities does not make the funding of accommodation conditional on its location within the country. Slightly more than 7,000 adults were accommodated in Wallonia in 2022. This observation led the French Court of Accounts to undertake a specific investigation into the i...

The aim of inclusive education is to ensure quality schooling for all pupils by taking into account their individual characteristics and special educational needs. Since the law of 11 February 2005 on equal rights and opportunities, participation and citizenship for persons with disabilities, the en...