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Consolidating Public Accounts - Marie-Pierre Calmel & Jean-Paul Milot, France

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This presentation was made by Marie-Pierre Calmel & Jean-Paul Milot, France, at the 19th OECD Senior Financial Management and Reporting Officials Symposium held at the OECD Conference Centre, Paris, on 4-5 March 2019

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Consolidating Public Accounts - Marie-Pierre Calmel & Jean-Paul Milot, France

  1. 1. Session 7 – Consolidating public accounts: Challenges and Success Factors Challenges and practice in France 19th Annual Meeting of OECD Senior Financial Management and Reporting Officials ______ 5 March 2019
  2. 2. Content  Key points  Literature  Central Government in France  Social security  Local authorities 2
  3. 3. Key points  Central Government in France comprises ministries, a consolidation of some sorts  National accounts provide aggregated financial information  Presenting consolidated accounts in limited areas of the public sector is not a priority in France as of now  Presenting all public sector entities in one set of accounts cannot faithfully tell the story of the public sector in France 3
  4. 4. Literature Government sector per national accounts  Scope of Government sector per SNA 2008  22.17 Government units are unique kinds of legal entities established by political processes that are legislative, judicial or executive authority over other institutional units within a given area.  22.22 […] NPIs* that are non-market producers and are controlled by a government are also units of the general government sector. Although they may legally be established to be independent from government, they are considered to be carrying out government policies and are effectively part of government. * NPI stands for Non-Profit Institutions 4
  5. 5. Literature Combined financial statements  Under IFRSs, defined in the Conceptual Framework (see §3.12)  Financial statements of a reporting entity that comprises two or more entities that are not all linked by a parent-subsidiary relationship  Combined financial statements in the public sector in France  In accordance with French regulation CRC 99-02 for the private sector  Provides guidance on how to determine the scope of combined entities • Entities that form a head group linked by an « affectio familiae » relationship o common interest, o common societal, commercial, technical or financial behaviour, o entities bound by an agreement that describes the « affectio familiae » relationship • Entities controlled by an entity within the combined group 5
  6. 6. Central Government in France Current state of play under public sector accrual accounting Public establishment 1 Public establishment 3 Government Ministry 1 Parliament …Ministry 2 … Public sector individual financial statements Accrual accounting Public establishment 2 6Approx. 500 public establishments
  7. 7. Public establishment* 1 Public establishment* 3 Government Ministry 1 Parliament …Ministry 2 … Public establishment* 2 7 Central Government in France Scope under National Accounts * Non Market Non Profit Institutions Scope of national accounts Approx. 500 public establishments
  8. 8. Public establishment* 1 Government Ministry 1 Parliament …Ministry 2 … Public establishment* 3 Public establishment* 2 8 Public corporations CONTROL* * Non Market Non Profit Institutions Public sector individual financial statements Accrual accounting Private sector financial statements * as defined in IPSASs Central Government in France Relationship based on control … but no consolidated accounts as of yet Scope of controlled entities
  9. 9. Social security sector Current state of play under accrual accounting Public sector individual financial statements Accrual accounting Social security entity* 1 Social security entity* 2 Social security entity* 3 9 Regional entity b Regional entity a National entity M Regional entity b Regional entity a National entity V Regional entity b Regional entity a National entity M * Not incorporated in a scheme Approx. 1,500 entities
  10. 10. Public sector individual financial statements Accrual accounting Social security entity* 1 Social security entity* 2 Social security entity* 3 10 Regional entity b Regional entity a National entity M Regional entity b Regional entity a National entity V Regional entity b Regional entity a National entity M * Not incorporated in a scheme Social security sector Combination for some social security schemes No overall combining entity / no parent-subsidiary relationship Combined financial statements Accrual accounting Approx. 1,500 entities
  11. 11. 11 Social security entity* 1 Social security entity* 2 Social security entity* 3 Regional entity b Regional entity a National entity M Regional entity b Regional entity a National entity V Regional entity b Regional entity a National entity M Social security sector Scope under National Accounts Scope of national accounts * Not incorporated in a scheme Approx. 1,500 entities
  12. 12. Local authorities Current state of play under accrual accounting 12 Public sector individual financial statements Accrual accounting Local authority LA1 Local authority LA2 LA (1,2) Inter communality LA1 Satellite LA2 Satellite Local authority LA3 Local authority LA4 LA (3,4) Inter communality LA3 Satellite LA4 Satellite Approx. 80,000 entities
  13. 13. 13 Local authority LA1 Local authority LA2 LA (1,2) Inter communality LA1 Satellite LA2 Satellite Local authority LA3 Local authority LA4 LA (3,4) Inter communality LA3 Satellite LA4 Satellite Local authorities Scope under National Accounts Scope of national accounts Approx. 80,000 entities
  14. 14. 14 Public sector individual financial statements Accrual accounting Local authority LA1 Local authority LA2 LA (1,2) Inter communality LA1 Satellite LA2 Satellite Local authority LA3 Local authority LA4 LA (3,4) Inter communality LA3 Satellite LA4 Satellite Local authorities Relationship based on control or common interest… but neither consolidated nor combined accounts as of yet CONTROL* * as defined in IPSASs COMMON INTEREST Public corporations Private sector financial statements
  15. 15. Public sector under national accounts 15 Public establishment 2 Public establishment … Central Government Ministry 1 Parliament …Ministry 2 … Public establishment 1 Public corporations Local authorities Local entity x1 Local entity mLocal entity z Local entity x2 Social security Social security entities A Social security entities B Social security entity 1 Social security entity 2 Scope of national accounts
  16. 16. Whole of public sector under accrual a/c No parent-subsidiary relationship No legally established combining entity 16 Public establishment … Central Government Ministry 1 Parliament …Ministry 2 … Public establishment 2 Public establishment 1 Public corporations Local authorities Local entity x1 Local entity mLocal entity z Local entity x2 Social security Social security entities A Social security entities BSocial security entity 1 Social security entity 2

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