The Cour des comptes – France’s supreme #audit institution publishes for the third time its opinion on the quality of the accounts of public administrations based on the synthesis of the reports of the external auditors https://www.ccomptes.fr/fr/publications/la-qualite-des-comptes-des-administrations-publiques-1
This opinion, the writer of which was Hervé Boullanger, concerns the evolutions of the accounts between the fiscal years 2013 and 2016. This exercise is part of the constitutional mission conferred upon the Cour to ensure that the accounts of government agencies are ‘regular and accurate’ and that they ‘give a faithful representation of the result of their management, their assets, and their financial situation’.
The report and the opinion which accompanies concern 450 public entities representing €310 billion in gross expenses. For the first time, the hospitals (public health establishments) recently certified are included in the perimeter of this opinion.The scope covers nearly all public entities with significant accounting matters to handle.The present report raises an improvement of the quality of the accounts between both exercises examined with a reduction in the number of material qualifications. This global decrease of the material qualifications comes along with the persistence of some of them in assets and in internal control. These main reserves appear and evolve differently as the agencies are a part of State or social administrations.
As in its previous report, the Court confirm that certain entities, although they may have significant impacts on public finances (several hundred million of euros of assets), are not yet subject to the obligation to have their accounts certified.
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This opinion, the writer of which was Hervé Boullanger, concerns the evolutions of the accounts between the fiscal years 2013 and 2016. This exercise is part of the constitutional mission conferred upon the Cour to ensure that the accounts of government agencies are ‘regular and accurate’ and that they ‘give a faithful representation of the result of their management, their assets, and their financial situation’.
The report and the opinion which accompanies concern 450 public entities representing €310 billion in gross expenses. For the first time, the hospitals (public health establishments) recently certified are included in the perimeter of this opinion.The scope covers nearly all public entities with significant accounting matters to handle.The present report raises an improvement of the quality of the accounts between both exercises examined with a reduction in the number of material qualifications. This global decrease of the material qualifications comes along with the persistence of some of them in assets and in internal control. These main reserves appear and evolve differently as the agencies are a part of State or social administrations.
As in its previous report, the Court confirm that certain entities, although they may have significant impacts on public finances (several hundred million of euros of assets), are not yet subject to the obligation to have their accounts certified.
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