Publications

To improve the provision of information to Parliament, since 2019 the Court of Accounts has presented its annual report on local government finances in two stages. In the first part, published in July 2022, the Court analysed the situation of local governments as at 31 December 2021, after a year ma...

At the request of the Senate Finance Committee, the Court of Accounts has initiated a reflection on scenarios for the funding of local governments. This investigation comes at a time when the abolition of the housing tax on main residences and the reduction in production taxes have profoundly altere...

As the second largest budget item for universities after the wage bill, real estate is a strategic factor of primary importance for the integration of universities in their territory, and a central element for the reception of students and the fulfilment of scientific objectives. It is also at the h...

On 15 April 2019, a fire broke out at Notre-Dame de Paris cathedral, destroying part of the monument and threatening its survival. Following this disaster, a wave of solidarity made it possible to raise the funds necessary for its preservation and restoration through a national contribution. This mo...

For the last 15 years, foreign trade has been experiencing growing difficulties and the French trade balance has continued to worsen. In 2021, in an admittedly unusual context, it reached an all-time low of -€84.7bn. The low buoyancy of exports, compared to that of imports, puts France in a recurren...

Created in 1990, the “Fondation Abbé Pierre pour le logement des défavorisés” is a mem-ber of the Emmaüs movement, which brings together the organisations affiliated to the Emmaüs France federation. Its links - organic and financial - with the latter constitute a particular feature in the landscape ...

The health crisis has recently reminded us that waste management, and in particular the public waste management service (SPGD), is an essential service provided by municipalities or their groupings. The wide variety of materials and objects that make up the 39 million tonnes of household and similar...

Sport policy, which has all the characteristics of a public service mission based on the no-tion of general interest, falls under the general jurisdiction of the Central Government. However, this jurisdiction is shared and there is a plurality of stakeholders in the govern-ance of sport, as provided...

In the context of the Court of Accounts’ mission of assistance provided for by Article 58-2 of the Organic Act on Budget Acts (LOLF), the Senate’s Social Affairs Committee asked the Court of Accounts to produce a report on the reform of the 100% Santé health insurance scheme.

Defined by law and regulation on 23 March 2020, in accordance with the framework set by the European Commission on 19 March 2020, government-backed loans (PGE) were one of the main support mechanisms for businesses to deal with the health crisis. These loans were granted by the banks until 30 June 2...