Publications

With 53.9 million skier-days, France ranks second in the world for winter tourism, just behind the United States. In the 1960s and 1970s, winter tourism in the mountains grew considerably in France, with the construction of winter sports resorts as part of the government’s winter sports plans. One o...

The French Agency of Biomedicine (ABM) is a public administrative body created by the Bioethics Law of 6 August 2004 and placed under the authority of the ministry of health. Having succeeded the former Établissement français des greffes (French Transplant Agency), it plays a leading role in the har...

The Directorate General of Public Finances (DGFiP) is responsible for both taxation (assessment and collection of taxes and other public revenues) and public management (control and payment of expenditure by the State, local authorities and hospitals). It employs around 93,000 staff, 85 % of whom wo...

This report examines the use of resources raised from public generosity by the Aides association. Dedicated to the fight against the human immunodeficiency virus (HIV) and to supporting people exposed to it, Aides has since its inception extended its activities to other at-risk groups. In 2022, its ...

Following an initial publication in April 2020, which focused on the integration of legal immigrants and the exercise of the right to asylum, the Cour des comptes today publishes a report devoted to the policy of combating illegal immigration, and in particular the resources deployed and the results...

Higher education institutions play a special role in the ecological transition. Representing almost half of all State operators and catering for a large number of people, they have a substantial environmental impact. Numerous initiatives have been taken in recent years, and policies are beginning to...

Since 1981, seven Business Formalities Centres (Centres de Formalités des Entreprises, CFE) networks have enabled businesses to complete the formalities involved in setting up, changing their situation and ceasing trading. With a view to simplification, the PACTE law provides for the introduction of...

Housing taxation is a complex mix of taxes and tax incentives, inherited from a long history and incomplete integration into public housing policy. Representing revenue of around €92 billion in 2022, or around 3.5% of gross domestic product (GDP) according to the definition used in this report, it i...

The Court of Accounts was asked by the National Assembly’s Public Policy Evaluation and Audit Committee to investigate the State’s policy for managing the 192,000 buildings in its stock. This report comprises three sections, devoted respectively to a description of this very large and highly diversi...

Identity checks are a central part of police and “gendarmerie” practice. The Defender of Rights referred the matter to the Court of Accounts, asking it to undertake an investigation of the conditions under which identity checks are carried out - a subject that is regularly questioned in public debat...