The quality of general government accounts
Description
The Court publishes a report on the accounting quality of public administrations subject to the obligation to have their accounts certified by an auditor, in accordance with Article L. 132-2-2 of the Financial Courts Code. This exercise is part of the constitutional task entrusted to the Court of Justice to ensure that the accounts of general government are ‘regular and sincere’ and that they ‘give a true and fair view of the results of their management, of their assets and of their financial situation’. The report covers the financial years 2014 to 2016. It includes a summary of the auditors’ reports, as well as the Court’s opinion on the reliability of the accounts of the general government concerned.
This report is available on [the Court's website] (https://www.ccomptes.fr/publications/la-qualite-des-comptes-des-administrations-publiques-1).
The published files correspond to the data that served as the basis for the preparation of the report.
Resources
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https://www.data.gouv.fr/fr/datasets/r/7e5f210b-c5da-42dd-a6fb-0ff7fe0642a1 |