Publications

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...

The 2023 Annual Public Report, published today, in figures: 572 pages (-18.52 % compared to 2022), including 186 pages of responses from administrations 26 audit recommendations The result of the work of the seven chambers of the Court, fifteen regional Chambers of - Accounts (CRCs), eight inte...

The flash audit presented today provides an insight into the coordination and conditions for supporting and taking in Ukrainian refugees in the wake of the war that broke out in the country on 24 February 2022. Between the start of the conflict and September 2022, more than 7.1 million Ukrainian nat...

Value Added Tax (VAT) is a general consumption tax charged directly to customers on the goods they consume or the services they use in France. The substantial changes in its budgetary and legal framework, as well as recent developments in the economic situation, marked by the health crisis, the ener...

The Court of Accounts has carried out an assessment of the support measures deployed by the State and its operators in 2020 and 2021 to help tourism businesses cope with the crisis. These measures were presented to the sector's stakeholders at the interministerial committees on tourism of 14 May 202...

In France, the number of higher education graduates in the 25-34 age group is good (49.4% compared to an average of 45.6% for all OECD countries). However, if we look at the geographical distribution of this graduation rate, we can see that there are still territorial inequalities with regard to acc...