Public finances: for a reform of the organic framework and governance

In the context of a health crisis with massive and lasting consequences for public finances, the Court analysed the contributions and limitations of financial organic laws and the governance of public finances in France. After 10 years of implementation, the assessment of the multi-annual management of public finances appears disappointing, as the objectives set by the programming laws have rarely been achieved. Moreover, the fragmentation of the public expenditure framework undermines clarity of choices and a good understanding of the use of public funds. Finally, the growing fragmentation of the State budget leads to a departure from the principles of unity, universality and efficiency. With the same Constitution, the Court makes 16 proposals to strengthen the governance, management and management of public finances, which complement those of the fact-finding mission on the implementation of the Organic Law on Finance Laws (LOLF).