Publications

The collection of compulsory levies (taxes, social security contributions) for public administrations (the State and its public establishments, social security bodies and local authorities) is mainly the responsibility of businesses. They are involved in two ways: not only are they liable for certai...

At the start of the 2022 school year, there were more than 2 million pupils, or 17.6% of the total number of school enrolments in France, enrolled in state-subsidised private education in just over 7,500 establishments. Created by the law of 31 December 1959, known as the Debré Law, the system of st...

In accordance with its constitutional duty to assist Parliament, the Court of Accounts is today publishing its 2023 report on the implementation of the Social Security Finance Act. For the first time, this report is being published in the spring at the same time as the newly created law approving th...

The flash audit published today concerns the public service missions entrusted to the main French postal service, La Poste. At a time when the amount of state funding for these services has risen sharply, this report is intended to provide guidance to the negotiators of the 2023-2027 service contrac...

The Court of Accounts has issued a qualified opinion on the 2022 accounts of four of the five benefit branches of the general social security system, as well as those of the recovery activity. It has issued an adverse opinion on the 2022 accounts of the family branch (CAF network) and the National F...

The Court of Accounts has published the central government financial statements audit, drawn up each year pursuant to Article 58 of the Organic Act on Budget Acts (“LOLF”). The Court certifies that, subject to the impact of the issues described in the “Basis for Qualified Opinion” section of its rep...

The Court of Accounts has published its 2022 central government Budget Report, accompanied by 64 budget performance analyses. The year 2022 was marked by a further increase in government spending, despite a sharp fall in spending on health emergencies and stimulus plan measures. This increase can be...

There were more than 2.5 million farmers in France in 1955, but today there are only 496,000 left, according to the 2020 Agricultural Census. As a corollary to this trend, the number of farms in mainland France is falling, to around 389,000 in 2020 – almost 800,000 fewer than in 1980. Every year sin...

Artificial intelligence (AI), which aims to reproduce human intelligence by using computers and mathematics, emerged in the 1950s, influenced in particular by the work of Alan Turing. According to the OECD, AI start-ups attracted nearly 12% of global private equity in the first half of 2018, up from...

In the member countries of the Organisation for Economic Co-operation and Development (OECD), about 13% of children and adolescents have at least one mental disorder, i.e. a condition that affects mental health and can take many different forms and expressions. Although the lack of data on the Frenc...