{ "version": "V20.10.9", "date": "2026-08-08", "title_fr": "Registre annuel des assiettes, années de référence et sources primaires — 155 mesures", "title_en": "Annual baseline, reference-year and primary-source register — 155 measures", "method_fr": "Ce registre ne certifie aucun total d’économies. Il relie chaque mesure à sa référence documentaire actuelle, à une année lorsqu’elle est explicite, à une source publique/institutionnelle et à sa règle de récurrence, de transition et de propriété comptable. Une fourchette historique reste une trace tant que le flux budgétaire propre n’est pas prouvé.", "method_en": "This register certifies no aggregate saving. It links each measure to its current documentary reference, an explicit year where available, a public/institutional source, and its recurrence, transition and accounting-ownership rule. A historical range remains a trace until the specific fiscal flow is evidenced.", "measure_count": 155, "official_or_institutional_source_count": 155, "reference_year_identified_count": 118, "reference_year_to_pin_count": 37, "monetary_reference_count": 58, "sector_split_required_count": 39, "transition_required_count": 85, "upfront_investment_or_implementation_cost_count": 48, "certified_for_global_total_count": 0, "baseline_status_counts": { "public_source_and_year_identified": 118, "public_source_year_to_pin": 37 }, "recurrence_counts": { "annual_candidate": 38, "phased_multi_year": 28, "structural_or_to_define": 55, "non_autonomous": 34 }, "measures": [ { "measure_id": "1.01", "category": "01", "category_fr": "Institutions", "category_en": "Institutions", "title_fr": "Réduction de l'Assemblée nationale de 577 à 125 députés, un par département", "title_en": "Reduce the National Assembly from 577 to 125 members, at least one per department", "historical_reference_fr": "432 à 467 M€ par an", "historical_reference_en": "€432–467m per year", "historical_low_m_eur": 432.0, "historical_high_m_eur": 467.0, "monetary_reference_present": true, "reference_basis_fr": "Budget 2026 de l’Assemblée : 644,01 M€ ; 577 députés.", "reference_basis_en": "2026 National Assembly budget: €644.01m; 577 members.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Assemblée nationale — budget 2026", "primary_source_url": "https://www.assemblee-nationale.fr/dyn/17/divers/budget/Presentation-Budget-AN-2026.html", "primary_source_domain": "assemblee-nationale.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Assemblée nationale — budget 2026", "url": "https://www.assemblee-nationale.fr/dyn/17/divers/budget/Presentation-Budget-AN-2026.html" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-institutions.json" }, { "measure_id": "1.02", "category": "01", "category_fr": "Institutions", "category_en": "Institutions", "title_fr": "Réduction du Sénat de 348 à 125 sénateurs", "title_en": "Reduce the Senate from 348 to 125 senators", "historical_reference_fr": "232 à 250 M€ par an", "historical_reference_en": "€232–250m per year", "historical_low_m_eur": 232.0, "historical_high_m_eur": 250.0, "monetary_reference_present": true, "reference_basis_fr": "Budget 2026 du Sénat : 382,3 M€ ; 348 sénateurs.", "reference_basis_en": "2026 Senate budget: €382.3m; 348 senators.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "phased_multi_year", "recurrence_fr": "Pluriannuel / montée en charge", "recurrence_en": "Multi-year / phased", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "candidate_saving", "consolidation_gate_fr": "Économie potentielle — preuve du coût supprimé exigée", "consolidation_gate_en": "Candidate saving — proof of removed cost required", "timing_class": "phased_after_baseline", "timing_rule_fr": "Montée en charge après entrée en vigueur, ventilation coûts fixes/variables et coûts de transition.", "timing_rule_en": "Phase in after legal entry, fixed/variable-cost split and transition costs.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Sénat — comptes et budget", "primary_source_url": "https://www.senat.fr/rap/r25-628/r25-628_mono.html", "primary_source_domain": "senat.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Sénat — comptes et budget", "url": "https://www.senat.fr/rap/r25-628/r25-628_mono.html" } ], "evidence_gap_fr": "Assiette officielle harmonisée, coût supprimé récurrent, coûts fixes résiduels, transition et calendrier.", "evidence_gap_en": "Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-institutions.json" }, { "measure_id": "1.03", "category": "01", "category_fr": "Institutions", "category_en": "Institutions", "title_fr": "Réduction du gouvernement à 9 ministères de plein exercice, suppression des ministres délégués", "title_en": "Reduce the government to nine full ministries and abolish delegated ministers", "historical_reference_fr": "90 à 180 M€ par an", "historical_reference_en": "€90–180m per year", "historical_low_m_eur": 90.0, "historical_high_m_eur": 180.0, "monetary_reference_present": true, "reference_basis_fr": "Le droit 2026 autorise jusqu’à 14 membres pour le cabinet d’un ministre de plein exercice et 8 pour un ministre délégué (exception Relations avec le Parlement).", "reference_basis_en": "In 2026, the legal ceiling allows up to 14 cabinet members for a full minister and 8 for a delegated minister (with a specific exception for Relations with Parliament).", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Légifrance — décret n°2025-978", "primary_source_url": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000052390853", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — décret n°2025-978", "url": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000052390853" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-institutions.json" }, { "measure_id": "1.04", "category": "01", "category_fr": "Institutions", "category_en": "Institutions", "title_fr": "Obligation de présence parlementaire avec sanctions financières automatiques", "title_en": "Mandatory parliamentary attendance with automatic financial penalties", "historical_reference_fr": "150 M€ par an", "historical_reference_en": "€150m per year", "historical_low_m_eur": 150.0, "historical_high_m_eur": 150.0, "monetary_reference_present": true, "reference_basis_fr": "Des retenues pour absentéisme existent déjà : 25 % de l’indemnité de fonction pour certaines absences en commission à l’Assemblée ; au Sénat, l’article 23 bis prévoit une retenue pouvant atteindre le montant trimestriel de l’indemnité de fonction.", "reference_basis_en": "Absence-related deductions already exist: at the National Assembly, some committee absences can trigger a 25% deduction from the functional allowance; in the Senate, Rule 23 bis allows deductions up to the quarterly amount of the functional allowance.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cash_revenue", "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé", "consolidation_gate_en": "Revenue — net cash actually collected only", "timing_class": "cash_after_effective_date", "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.", "timing_rule_en": "No anticipation: book net cash collected after the effective date.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "Assemblée nationale — règlement", "primary_source_url": "https://www.assemblee-nationale.fr/connaissance/reglement.asp", "primary_source_domain": "assemblee-nationale.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "Assemblée nationale — règlement", "url": "https://www.assemblee-nationale.fr/connaissance/reglement.asp" }, { "label": "Sénat — règlement, art. 23 bis", "url": "https://www.senat.fr/reglement/reglement17.html" } ], "evidence_gap_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.", "evidence_gap_en": "Legal basis, tax base, behaviour, net collection and actual cash date.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-institutions.json" }, { "measure_id": "1.05", "category": "01", "category_fr": "Institutions", "category_en": "Institutions", "title_fr": "Division par deux du crédit collaborateurs parlementaires", "title_en": "Halve parliamentary staff allowances", "historical_reference_fr": "85 M€ par an", "historical_reference_en": "€85m per year", "historical_low_m_eur": 85.0, "historical_high_m_eur": 85.0, "monetary_reference_present": true, "reference_basis_fr": "Assemblée 2026 : 83,80 M€ pour le crédit collaborateurs, charges comprises. Sénat 2025 : 68,283 M€ de subvention à l’AGAS, avec des moyens annexes.", "reference_basis_en": "National Assembly 2026: €83.80m for parliamentary staff credits including payroll charges. Senate 2025: €68.283m subsidy to AGAS, alongside ancillary resources.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "phased_multi_year", "recurrence_fr": "Pluriannuel / montée en charge", "recurrence_en": "Multi-year / phased", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "candidate_saving", "consolidation_gate_fr": "Économie potentielle — preuve du coût supprimé exigée", "consolidation_gate_en": "Candidate saving — proof of removed cost required", "timing_class": "phased_after_baseline", "timing_rule_fr": "Montée en charge après entrée en vigueur, ventilation coûts fixes/variables et coûts de transition.", "timing_rule_en": "Phase in after legal entry, fixed/variable-cost split and transition costs.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Assemblée nationale — budget 2026", "primary_source_url": "https://www.assemblee-nationale.fr/dyn/17/divers/budget/Presentation-Budget-AN-2026.html", "primary_source_domain": "assemblee-nationale.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "Assemblée nationale — budget 2026", "url": "https://www.assemblee-nationale.fr/dyn/17/divers/budget/Presentation-Budget-AN-2026.html" }, { "label": "Sénat — comptes 2025", "url": "https://www.senat.fr/rap/r25-628/r25-628_mono.html" } ], "evidence_gap_fr": "Assiette officielle harmonisée, coût supprimé récurrent, coûts fixes résiduels, transition et calendrier.", "evidence_gap_en": "Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-institutions.json" }, { "measure_id": "1.06", "category": "01", "category_fr": "Institutions", "category_en": "Institutions", "title_fr": "Suppression des 1 758 conseillers régionaux", "title_en": "Abolish the 1,758 regional councillor seats", "historical_reference_fr": "350 M€ par an", "historical_reference_en": "€350m per year", "historical_low_m_eur": 350.0, "historical_high_m_eur": 350.0, "monetary_reference_present": true, "reference_basis_fr": "DGCL 2025 : 1 921 conseillers régionaux et territoriaux sur le périmètre large (incluant notamment collectivités territoriales uniques). Barème 2026 : jusqu’à 2 877,37 € bruts/mois pour un conseiller régional de région de 3 M d’habitants ou plus.", "reference_basis_en": "DGCL 2025: 1,921 regional and territorial councillors on the broad perimeter, including single territorial authorities. 2026 scale: up to €2,877.37 gross/month for a regional councillor in a region of at least 3 million inhabitants.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "APUL", "accounting_sector_fr": "Administrations publiques locales (APUL)", "accounting_sector_en": "Local government (APUL)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "DGCL — élus locaux 2025", "primary_source_url": "https://www.collectivites-locales.gouv.fr/files/files/Etudes-et-statistiques/Les%20collectivit%C3%A9s%20locales%20en%20chiffres/Les%20collectivit%C3%A9s%20en%20chiffres/2025/Chapitre%207%20-%20Elus%20locaux-2025.xlsx", "primary_source_domain": "collectivites-locales.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "DGCL — élus locaux 2025", "url": "https://www.collectivites-locales.gouv.fr/files/files/Etudes-et-statistiques/Les%20collectivit%C3%A9s%20locales%20en%20chiffres/Les%20collectivit%C3%A9s%20en%20chiffres/2025/Chapitre%207%20-%20Elus%20locaux-2025.xlsx" }, { "label": "DGCL — indemnités 2026", "url": "https://www.collectivites-locales.gouv.fr/files/files/1.%20Connaitre%20les%20acteurs%20et%20les%20institutions/2.%20Fonction%20publique%20territoriale/La%20lettre%20FPT/ANNEXE%201%20-%20montants%20plafonds%20indemnit%C3%A9s%20%C3%A9lus%20locaux%202026%20-%20VF.pdf" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-institutions.json" }, { "measure_id": "1.07", "category": "01", "category_fr": "Institutions", "category_en": "Institutions", "title_fr": "Réduction de 50 pour cent des conseillers départementaux", "title_en": "Reduce departmental councillors by 50 percent", "historical_reference_fr": "180 M€ par an", "historical_reference_en": "€180m per year", "historical_low_m_eur": 180.0, "historical_high_m_eur": 180.0, "monetary_reference_present": true, "reference_basis_fr": "DGCL 2025 : 4 041 conseillers départementaux. Barème 2026 : indemnité de base maximale jusqu’à 2 877,37 € bruts/mois selon la population.", "reference_basis_en": "DGCL 2025: 4,041 departmental councillors. 2026 scale: maximum base allowance up to €2,877.37 gross/month depending on population.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "APUL", "accounting_sector_fr": "Administrations publiques locales (APUL)", "accounting_sector_en": "Local government (APUL)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "DGCL — élus locaux 2025", "primary_source_url": "https://www.collectivites-locales.gouv.fr/files/files/Etudes-et-statistiques/Les%20collectivit%C3%A9s%20locales%20en%20chiffres/Les%20collectivit%C3%A9s%20en%20chiffres/2025/Chapitre%207%20-%20Elus%20locaux-2025.xlsx", "primary_source_domain": "collectivites-locales.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "DGCL — élus locaux 2025", "url": "https://www.collectivites-locales.gouv.fr/files/files/Etudes-et-statistiques/Les%20collectivit%C3%A9s%20locales%20en%20chiffres/Les%20collectivit%C3%A9s%20en%20chiffres/2025/Chapitre%207%20-%20Elus%20locaux-2025.xlsx" }, { "label": "DGCL — indemnités 2026", "url": "https://www.collectivites-locales.gouv.fr/files/files/1.%20Connaitre%20les%20acteurs%20et%20les%20institutions/2.%20Fonction%20publique%20territoriale/La%20lettre%20FPT/ANNEXE%201%20-%20montants%20plafonds%20indemnit%C3%A9s%20%C3%A9lus%20locaux%202026%20-%20VF.pdf" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-institutions.json" }, { "measure_id": "1.08", "category": "01", "category_fr": "Institutions", "category_en": "Institutions", "title_fr": "Limitation des cabinets ministériels à 10 membres", "title_en": "Limit ministerial cabinets to ten members", "historical_reference_fr": "120 M€ par an", "historical_reference_en": "€120m per year", "historical_low_m_eur": 120.0, "historical_high_m_eur": 120.0, "monetary_reference_present": true, "reference_basis_fr": "Depuis octobre 2025, plafond juridique : 14 membres pour un cabinet de ministre de plein exercice, 8 pour un ministre délégué ; la cible du Plan est 10.", "reference_basis_en": "Since October 2025, the legal ceiling is 14 cabinet members for a full minister and 8 for a delegated minister; the Plan target is 10.", "reference_year": 2025, "reference_year_basis": "reference_text", "recurrence_class": "phased_multi_year", "recurrence_fr": "Pluriannuel / montée en charge", "recurrence_en": "Multi-year / phased", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "candidate_saving", "consolidation_gate_fr": "Économie potentielle — preuve du coût supprimé exigée", "consolidation_gate_en": "Candidate saving — proof of removed cost required", "timing_class": "phased_after_baseline", "timing_rule_fr": "Montée en charge après entrée en vigueur, ventilation coûts fixes/variables et coûts de transition.", "timing_rule_en": "Phase in after legal entry, fixed/variable-cost split and transition costs.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Légifrance — décret n°2025-978", "primary_source_url": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000052390853", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — décret n°2025-978", "url": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000052390853" } ], "evidence_gap_fr": "Assiette officielle harmonisée, coût supprimé récurrent, coûts fixes résiduels, transition et calendrier.", "evidence_gap_en": "Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-institutions.json" }, { "measure_id": "1.09", "category": "01", "category_fr": "Institutions", "category_en": "Institutions", "title_fr": "Interdiction stricte du cumul des mandats exécutifs locaux", "title_en": "Strict ban on holding multiple local executive mandates", "historical_reference_fr": "200 M€ par an", "historical_reference_en": "€200m per year", "historical_low_m_eur": 200.0, "historical_high_m_eur": 200.0, "monetary_reference_present": true, "reference_basis_fr": "La loi organique de 2014 interdit déjà le cumul d’un mandat parlementaire avec de nombreuses fonctions exécutives locales.", "reference_basis_en": "The 2014 organic law already bars the combination of a parliamentary mandate with many local executive offices.", "reference_year": 2014, "reference_year_basis": "reference_text", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "no_autonomous_booking", "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome", "consolidation_gate_en": "Rule / governance — €0 autonomous booking", "timing_class": "no_autonomous_timing", "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.", "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Légifrance — loi organique n°2014-125", "primary_source_url": "https://www.legifrance.gouv.fr/loda/id/JORFTEXT000028600521", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — loi organique n°2014-125", "url": "https://www.legifrance.gouv.fr/loda/id/JORFTEXT000028600521" } ], "evidence_gap_fr": "Documenter uniquement le coût d’application éventuel ; aucun gain autonome à certifier.", "evidence_gap_en": "Document only any implementation cost; there is no autonomous saving to certify.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-institutions.json" }, { "measure_id": "1.10", "category": "01", "category_fr": "Institutions", "category_en": "Institutions", "title_fr": "Plafonnement des indemnités cumulées à 150 pour cent du mandat principal", "title_en": "Cap combined allowances at 150 percent of the main mandate", "historical_reference_fr": "80 M€ par an", "historical_reference_en": "€80m per year", "historical_low_m_eur": 80.0, "historical_high_m_eur": 80.0, "monetary_reference_present": true, "reference_basis_fr": "Les indemnités locales sont déjà encadrées par des barèmes légaux distincts selon mandat, fonction et population.", "reference_basis_en": "Local elected-official allowances are already governed by separate statutory scales according to mandate, function and population.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "phased_multi_year", "recurrence_fr": "Pluriannuel / montée en charge", "recurrence_en": "Multi-year / phased", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "candidate_saving", "consolidation_gate_fr": "Économie potentielle — preuve du coût supprimé exigée", "consolidation_gate_en": "Candidate saving — proof of removed cost required", "timing_class": "phased_after_baseline", "timing_rule_fr": "Montée en charge après entrée en vigueur, ventilation coûts fixes/variables et coûts de transition.", "timing_rule_en": "Phase in after legal entry, fixed/variable-cost split and transition costs.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "DGCL — indemnité de fonction", "primary_source_url": "https://www.collectivites-locales.gouv.fr/connaitre-les-acteurs-et-les-institutions/elus-locaux/conditions-dexercice-des-mandats-locaux/indemnite-de-fonction", "primary_source_domain": "collectivites-locales.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "DGCL — indemnité de fonction", "url": "https://www.collectivites-locales.gouv.fr/connaitre-les-acteurs-et-les-institutions/elus-locaux/conditions-dexercice-des-mandats-locaux/indemnite-de-fonction" } ], "evidence_gap_fr": "Ventiler l’assiette entre sous-secteurs et attribuer chaque flux à un propriétaire unique avant consolidation.", "evidence_gap_en": "Split the baseline across subsectors and assign each flow to one unique owner before consolidation.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-institutions.json" }, { "measure_id": "1.11", "category": "01", "category_fr": "Institutions", "category_en": "Institutions", "title_fr": "Réduction d'environ 30 pour cent des conseillers municipaux", "title_en": "Reduce municipal councillors by about 30 percent", "historical_reference_fr": "250 M€ par an", "historical_reference_en": "€250m per year", "historical_low_m_eur": 250.0, "historical_high_m_eur": 250.0, "monetary_reference_present": true, "reference_basis_fr": "DGCL 2025 : 484 662 conseillers municipaux. Une réduction d’environ 30 % représente environ 145 399 sièges sur ce décompte.", "reference_basis_en": "DGCL 2025: 484,662 municipal councillors. A reduction of about 30% corresponds to roughly 145,399 seats on that count.", "reference_year": 2025, "reference_year_basis": "reference_text", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "APUL", "accounting_sector_fr": "Administrations publiques locales (APUL)", "accounting_sector_en": "Local government (APUL)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "DGCL — élus locaux 2025", "primary_source_url": "https://www.collectivites-locales.gouv.fr/files/files/Etudes-et-statistiques/Les%20collectivit%C3%A9s%20locales%20en%20chiffres/Les%20collectivit%C3%A9s%20en%20chiffres/2025/Chapitre%207%20-%20Elus%20locaux-2025.xlsx", "primary_source_domain": "collectivites-locales.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "DGCL — élus locaux 2025", "url": "https://www.collectivites-locales.gouv.fr/files/files/Etudes-et-statistiques/Les%20collectivit%C3%A9s%20locales%20en%20chiffres/Les%20collectivit%C3%A9s%20en%20chiffres/2025/Chapitre%207%20-%20Elus%20locaux-2025.xlsx" }, { "label": "Assemblée nationale — rapport sur le statut de l’élu local", "url": "https://www.assemblee-nationale.fr/dyn/16/rapports/colter/l16b2019_rapport-information.pdf" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-institutions.json" }, { "measure_id": "1.12", "category": "01", "category_fr": "Institutions", "category_en": "Institutions", "title_fr": "Suppression du Conseil économique, social et environnemental national", "title_en": "Abolish the national Economic, Social and Environmental Council", "historical_reference_fr": "36 M€ par an", "historical_reference_en": "€36m per year", "historical_low_m_eur": 36.0, "historical_high_m_eur": 36.0, "monetary_reference_present": true, "reference_basis_fr": "Crédits 2026 du CESE : 34,1 M€.", "reference_basis_en": "2026 CESE appropriations: €34.1m.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "net_restructuring", "consolidation_gate_fr": "Restructuration — effet net après transferts et transition", "consolidation_gate_en": "Restructuring — net effect after transfers and transition", "timing_class": "transition_then_net", "timing_rule_fr": "Coûts de transition d’abord ; effet net seulement après transfert des compétences, contrats, personnels et actifs.", "timing_rule_en": "Transition costs first; net effect only after functions, contracts, staff and assets are transferred.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Sénat — CESE, crédits 2026", "primary_source_url": "https://www.senat.fr/rap/l25-139-36/l25-139-360.html", "primary_source_domain": "senat.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Sénat — CESE, crédits 2026", "url": "https://www.senat.fr/rap/l25-139-36/l25-139-360.html" } ], "evidence_gap_fr": "Cartographie des compétences, personnels, contrats, actifs/passifs et coûts transférés.", "evidence_gap_en": "Mapping of functions, staff, contracts, assets/liabilities and transferred costs.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-institutions.json" }, { "measure_id": "1.13", "category": "01", "category_fr": "Institutions", "category_en": "Institutions", "title_fr": "Suppression des 13 conseils économiques, sociaux et environnementaux régionaux", "title_en": "Abolish the 13 regional economic, social and environmental councils", "historical_reference_fr": "75 M€ par an", "historical_reference_en": "€75m per year", "historical_low_m_eur": 75.0, "historical_high_m_eur": 75.0, "monetary_reference_present": true, "reference_basis_fr": "Le droit fixe l’indemnité d’un membre de CESER à au plus 45 % de l’indemnité maximale d’un conseiller régional de la même région ; le président est plafonné à 50 % de l’indemnité maximale du président de région.", "reference_basis_en": "Law caps a CESER member’s allowance at 45% of the maximum allowance of a regional councillor in the same region; the chair is capped at 50% of the maximum allowance of the regional president.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "APUL", "accounting_sector_fr": "Administrations publiques locales (APUL)", "accounting_sector_en": "Local government (APUL)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "Légifrance — CGCT, CESER", "primary_source_url": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006070633/LEGISCTA000006181574/", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — CGCT, CESER", "url": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006070633/LEGISCTA000006181574/" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-institutions.json" }, { "measure_id": "1.14", "category": "01", "category_fr": "Institutions", "category_en": "Institutions", "title_fr": "Transparence totale des rémunérations publiques sur plateforme dédiée", "title_en": "Full transparency of public remuneration on a dedicated platform", "historical_reference_fr": "Effet structurel", "historical_reference_en": "Structural effect", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Mesure de transparence : elle crée d’abord une obligation d’information et une infrastructure publique.", "reference_basis_en": "Transparency measure: it first creates a disclosure obligation and a public information infrastructure.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "Fonction publique — rémunération / RIFSEEP", "primary_source_url": "https://www.fonction-publique.gouv.fr/etre-agent-public/ma-remuneration/le-regime-indemnitaire-des-fonctionnaires-de-letat-rifseep", "primary_source_domain": "fonction-publique.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Fonction publique — rémunération / RIFSEEP", "url": "https://www.fonction-publique.gouv.fr/etre-agent-public/ma-remuneration/le-regime-indemnitaire-des-fonctionnaires-de-letat-rifseep" } ], "evidence_gap_fr": "Ventiler l’assiette entre sous-secteurs et attribuer chaque flux à un propriétaire unique avant consolidation.", "evidence_gap_en": "Split the baseline across subsectors and assign each flow to one unique owner before consolidation.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-institutions.json" }, { "measure_id": "1.15", "category": "01", "category_fr": "Institutions", "category_en": "Institutions", "title_fr": "Plafonnement des rémunérations publiques à 6 fois le salaire minimum brut", "title_en": "Cap public remuneration at six times the gross minimum wage", "historical_reference_fr": "320 M€ par an", "historical_reference_en": "€320m per year", "historical_low_m_eur": 320.0, "historical_high_m_eur": 320.0, "monetary_reference_present": true, "reference_basis_fr": "SMIC brut mensuel au 1er juin 2026 : 1 867,02 €. Six SMIC représentent 11 202,12 € bruts/mois (soit 134 425,44 € bruts/an) avant définition du périmètre de rémunération.", "reference_basis_en": "Gross monthly minimum wage from 1 June 2026: €1,867.02. Six times the minimum wage equals €11,202.12 gross/month (€134,425.44 gross/year), before defining the remuneration perimeter.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "phased_multi_year", "recurrence_fr": "Pluriannuel / montée en charge", "recurrence_en": "Multi-year / phased", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "candidate_saving", "consolidation_gate_fr": "Économie potentielle — preuve du coût supprimé exigée", "consolidation_gate_en": "Candidate saving — proof of removed cost required", "timing_class": "phased_after_baseline", "timing_rule_fr": "Montée en charge après entrée en vigueur, ventilation coûts fixes/variables et coûts de transition.", "timing_rule_en": "Phase in after legal entry, fixed/variable-cost split and transition costs.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Service-Public — SMIC au 1er juin 2026", "primary_source_url": "https://www.service-public.fr/particuliers/vosdroits/F2300", "primary_source_domain": "service-public.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "Service-Public — SMIC au 1er juin 2026", "url": "https://www.service-public.fr/particuliers/vosdroits/F2300" }, { "label": "Fonction publique — RIFSEEP", "url": "https://www.fonction-publique.gouv.fr/etre-agent-public/ma-remuneration/le-regime-indemnitaire-des-fonctionnaires-de-letat-rifseep" } ], "evidence_gap_fr": "Ventiler l’assiette entre sous-secteurs et attribuer chaque flux à un propriétaire unique avant consolidation.", "evidence_gap_en": "Split the baseline across subsectors and assign each flow to one unique owner before consolidation.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-institutions.json" }, { "measure_id": "1.16", "category": "01", "category_fr": "Institutions", "category_en": "Institutions", "title_fr": "Suppression de la protection rapprochée à vie des anciens présidents", "title_en": "End lifetime close protection for former presidents", "historical_reference_fr": "5 M€ par an", "historical_reference_en": "€5m per year", "historical_low_m_eur": 5.0, "historical_high_m_eur": 5.0, "monetary_reference_present": true, "reference_basis_fr": "Une question écrite publiée le 21 juillet 2026 demande précisément au Gouvernement le coût 2023–2026 des moyens et de la protection des anciens présidents.", "reference_basis_en": "A written parliamentary question published on 21 July 2026 specifically asks the Government for the 2023–2026 cost of resources and protection provided to former presidents.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "phased_multi_year", "recurrence_fr": "Pluriannuel / montée en charge", "recurrence_en": "Multi-year / phased", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "candidate_saving", "consolidation_gate_fr": "Économie potentielle — preuve du coût supprimé exigée", "consolidation_gate_en": "Candidate saving — proof of removed cost required", "timing_class": "phased_after_baseline", "timing_rule_fr": "Montée en charge après entrée en vigueur, ventilation coûts fixes/variables et coûts de transition.", "timing_rule_en": "Phase in after legal entry, fixed/variable-cost split and transition costs.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Assemblée nationale — question écrite n°17117", "primary_source_url": "https://www.assemblee-nationale.fr/dyn/17/questions/QANR5L17QE17117", "primary_source_domain": "assemblee-nationale.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Assemblée nationale — question écrite n°17117", "url": "https://www.assemblee-nationale.fr/dyn/17/questions/QANR5L17QE17117" } ], "evidence_gap_fr": "Assiette officielle harmonisée, coût supprimé récurrent, coûts fixes résiduels, transition et calendrier.", "evidence_gap_en": "Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-institutions.json" }, { "measure_id": "1.17", "category": "01", "category_fr": "Institutions", "category_en": "Institutions", "title_fr": "Réduction du budget de la présidence et transparence intégrale", "title_en": "Reduce the presidential budget and ensure full transparency", "historical_reference_fr": "30 M€ par an", "historical_reference_en": "€30m per year", "historical_low_m_eur": 30.0, "historical_high_m_eur": 30.0, "monetary_reference_present": true, "reference_basis_fr": "Dotation 2026 de la Présidence : 122,56 M€.", "reference_basis_en": "2026 Presidency appropriation: €122.56m.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Assemblée nationale — PLF 2026, Présidence", "primary_source_url": "https://www.assemblee-nationale.fr/dyn/old/17/budget/plf2026/a2006-tVIII.asp", "primary_source_domain": "assemblee-nationale.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Assemblée nationale — PLF 2026, Présidence", "url": "https://www.assemblee-nationale.fr/dyn/old/17/budget/plf2026/a2006-tVIII.asp" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-institutions.json" }, { "measure_id": "1.18", "category": "01", "category_fr": "Institutions", "category_en": "Institutions", "title_fr": "Suppression des restaurants et buvettes parlementaires subventionnés", "title_en": "End subsidies for parliamentary restaurants and bars", "historical_reference_fr": "12 M€ par an", "historical_reference_en": "€12m per year", "historical_low_m_eur": 12.0, "historical_high_m_eur": 12.0, "monetary_reference_present": true, "reference_basis_fr": "Comptes du Sénat 2025 : subvention totale aux restaurants 987 160 €, dont 123 325 € pour le restaurant des sénateurs et 863 835 € pour les restaurants des personnels. Les services de restauration de l’Assemblée sont facturés aux députés, mais le coût net comparable doit être isolé.", "reference_basis_en": "Senate 2025 accounts: total restaurant subsidy €987,160, including €123,325 for the senators’ restaurant and €863,835 for staff restaurants. National Assembly catering services charge members, but a comparable net-cost perimeter still needs to be isolated.", "reference_year": 2025, "reference_year_basis": "reference_text", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Sénat — comptes 2025", "primary_source_url": "https://www.senat.fr/rap/r25-628/r25-628_mono.html", "primary_source_domain": "senat.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "Sénat — comptes 2025", "url": "https://www.senat.fr/rap/r25-628/r25-628_mono.html" }, { "label": "Assemblée nationale — situation matérielle du député", "url": "https://www.assemblee-nationale.fr/dyn/synthese/deputes-groupes-parlementaires/la-situation-materielle-du-depute" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-institutions.json" }, { "measure_id": "1.19", "category": "01", "category_fr": "Institutions", "category_en": "Institutions", "title_fr": "Suppression des avantages en nature non justifiés par la sécurité", "title_en": "Remove benefits in kind not justified by security", "historical_reference_fr": "180 M€ par an", "historical_reference_en": "€180m per year", "historical_low_m_eur": 180.0, "historical_high_m_eur": 180.0, "monetary_reference_present": true, "reference_basis_fr": "Le terme « avantages en nature » recouvre plusieurs dispositifs et employeurs publics ; certains sont liés à la fonction ou à la sécurité.", "reference_basis_en": "“Benefits in kind” cover multiple schemes and public employers; some are function- or security-related.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "phased_multi_year", "recurrence_fr": "Pluriannuel / montée en charge", "recurrence_en": "Multi-year / phased", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "candidate_saving", "consolidation_gate_fr": "Économie potentielle — preuve du coût supprimé exigée", "consolidation_gate_en": "Candidate saving — proof of removed cost required", "timing_class": "phased_after_baseline", "timing_rule_fr": "Montée en charge après entrée en vigueur, ventilation coûts fixes/variables et coûts de transition.", "timing_rule_en": "Phase in after legal entry, fixed/variable-cost split and transition costs.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "Assemblée nationale — question n°17117 anciens présidents", "primary_source_url": "https://www.assemblee-nationale.fr/dyn/17/questions/QANR5L17QE17117", "primary_source_domain": "assemblee-nationale.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Assemblée nationale — question n°17117 anciens présidents", "url": "https://www.assemblee-nationale.fr/dyn/17/questions/QANR5L17QE17117" } ], "evidence_gap_fr": "Ventiler l’assiette entre sous-secteurs et attribuer chaque flux à un propriétaire unique avant consolidation.", "evidence_gap_en": "Split the baseline across subsectors and assign each flow to one unique owner before consolidation.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-institutions.json" }, { "measure_id": "1.20", "category": "01", "category_fr": "Institutions", "category_en": "Institutions", "title_fr": "Harmonisation et plafonnement des régimes indemnitaires de la haute fonction publique", "title_en": "Harmonise and cap senior civil-service allowance schemes", "historical_reference_fr": "450 M€ par an", "historical_reference_en": "€450m per year", "historical_low_m_eur": 450.0, "historical_high_m_eur": 450.0, "monetary_reference_present": true, "reference_basis_fr": "Le RIFSEEP comprend notamment l’IFSE et le CIA et coexiste avec des régimes ou primes spécifiques selon les corps.", "reference_basis_en": "RIFSEEP includes the IFSE and CIA components and coexists with specific allowance/bonus systems for certain civil-service corps.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "phased_multi_year", "recurrence_fr": "Pluriannuel / montée en charge", "recurrence_en": "Multi-year / phased", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "candidate_saving", "consolidation_gate_fr": "Économie potentielle — preuve du coût supprimé exigée", "consolidation_gate_en": "Candidate saving — proof of removed cost required", "timing_class": "phased_after_baseline", "timing_rule_fr": "Montée en charge après entrée en vigueur, ventilation coûts fixes/variables et coûts de transition.", "timing_rule_en": "Phase in after legal entry, fixed/variable-cost split and transition costs.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "Fonction publique — RIFSEEP", "primary_source_url": "https://www.fonction-publique.gouv.fr/etre-agent-public/ma-remuneration/le-regime-indemnitaire-des-fonctionnaires-de-letat-rifseep", "primary_source_domain": "fonction-publique.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Fonction publique — RIFSEEP", "url": "https://www.fonction-publique.gouv.fr/etre-agent-public/ma-remuneration/le-regime-indemnitaire-des-fonctionnaires-de-letat-rifseep" } ], "evidence_gap_fr": "Ventiler l’assiette entre sous-secteurs et attribuer chaque flux à un propriétaire unique avant consolidation.", "evidence_gap_en": "Split the baseline across subsectors and assign each flow to one unique owner before consolidation.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-institutions.json" }, { "measure_id": "2.01", "category": "02", "category_fr": "Administration et fonction publique", "category_en": "Administration and civil service", "title_fr": "Suppression complète de l'échelon administratif régional", "title_en": "Completely abolish the regional administrative tier", "historical_reference_fr": "Chiffrage détaillé en fiche", "historical_reference_en": "Detailed costing in measure file", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "La région est explicitement une collectivité territoriale de l’article 72 de la Constitution.", "reference_basis_en": "Regions are expressly territorial authorities under Article 72 of the Constitution.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUL", "accounting_sector_fr": "Administrations publiques locales (APUL)", "accounting_sector_en": "Local government (APUL)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "net_restructuring", "consolidation_gate_fr": "Restructuration — effet net après transferts et transition", "consolidation_gate_en": "Restructuring — net effect after transfers and transition", "timing_class": "transition_then_net", "timing_rule_fr": "Coûts de transition d’abord ; effet net seulement après transfert des compétences, contrats, personnels et actifs.", "timing_rule_en": "Transition costs first; net effect only after functions, contracts, staff and assets are transferred.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "Constitution — article 72", "primary_source_url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000006527579", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Constitution — article 72", "url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000006527579" } ], "evidence_gap_fr": "Cartographie des compétences, personnels, contrats, actifs/passifs et coûts transférés.", "evidence_gap_en": "Mapping of functions, staff, contracts, assets/liabilities and transferred costs.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-administration.json" }, { "measure_id": "2.02", "category": "02", "category_fr": "Administration et fonction publique", "category_en": "Administration and civil service", "title_fr": "Suppression des intercommunalités, retour à la souveraineté communale", "title_en": "Abolish inter-municipal structures and restore municipal sovereignty", "historical_reference_fr": "Chiffrage détaillé en fiche", "historical_reference_en": "Detailed costing in measure file", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Au 1er janvier 2026, la DGCL recense 1 252 EPCI à fiscalité propre : 21 métropoles, 14 communautés urbaines, 230 communautés d’agglomération et 987 communautés de communes.", "reference_basis_en": "On 1 January 2026, DGCL counted 1,252 EPCI with own taxation: 21 metropolitan authorities, 14 urban communities, 230 agglomeration communities and 987 communities of communes.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUL", "accounting_sector_fr": "Administrations publiques locales (APUL)", "accounting_sector_en": "Local government (APUL)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "net_restructuring", "consolidation_gate_fr": "Restructuration — effet net après transferts et transition", "consolidation_gate_en": "Restructuring — net effect after transfers and transition", "timing_class": "transition_then_net", "timing_rule_fr": "Coûts de transition d’abord ; effet net seulement après transfert des compétences, contrats, personnels et actifs.", "timing_rule_en": "Transition costs first; net effect only after functions, contracts, staff and assets are transferred.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "DGCL — intercommunalité 2026", "primary_source_url": "https://www.collectivites-locales.gouv.fr/etudes-et-statistiques/acces-aux-statistiques-par-thematique/perimetre-des-intercommunalites/bilans-statistiques-sur-lintercommunalite", "primary_source_domain": "collectivites-locales.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "DGCL — intercommunalité 2026", "url": "https://www.collectivites-locales.gouv.fr/etudes-et-statistiques/acces-aux-statistiques-par-thematique/perimetre-des-intercommunalites/bilans-statistiques-sur-lintercommunalite" } ], "evidence_gap_fr": "Cartographie des compétences, personnels, contrats, actifs/passifs et coûts transférés.", "evidence_gap_en": "Mapping of functions, staff, contracts, assets/liabilities and transferred costs.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-administration.json" }, { "measure_id": "2.03", "category": "02", "category_fr": "Administration et fonction publique", "category_en": "Administration and civil service", "title_fr": "Transition sans licenciement sec, mobilité accompagnée des 128 000 agents", "title_en": "Transition without forced redundancies, supported mobility for 128,000 staff", "historical_reference_fr": "Investissement", "historical_reference_en": "Investment", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Les 128 000 agents sont un vivier de transition défini par le Plan, pas une statistique autonome 2026.", "reference_basis_en": "The 128,000 staff figure is a transition pool defined by the Plan, not a standalone 2026 statistic.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Insee — emploi public 2024", "primary_source_url": "https://www.insee.fr/fr/statistiques/8732435", "primary_source_domain": "insee.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Insee — emploi public 2024", "url": "https://www.insee.fr/fr/statistiques/8732435" } ], "evidence_gap_fr": "Ventiler l’assiette entre sous-secteurs et attribuer chaque flux à un propriétaire unique avant consolidation.", "evidence_gap_en": "Split the baseline across subsectors and assign each flow to one unique owner before consolidation.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-administration.json" }, { "measure_id": "2.04", "category": "02", "category_fr": "Administration et fonction publique", "category_en": "Administration and civil service", "title_fr": "Mission interministérielle de nettoyage législatif sur 5 ans", "title_en": "Five-year interministerial legislative clean-up mission", "historical_reference_fr": "8 à 12 Md€ par an", "historical_reference_en": "€8–12bn per year", "historical_low_m_eur": 8000.0, "historical_high_m_eur": 12000.0, "monetary_reference_present": true, "reference_basis_fr": "Dans le Plan, cette ligne est classée GP, et non économie budgétaire directe.", "reference_basis_en": "In the Plan this line is classified as a productivity gain, not a direct budget saving.", "reference_year": 2024, "reference_year_basis": "source_metadata", "recurrence_class": "phased_multi_year", "recurrence_fr": "Pluriannuel / montée en charge", "recurrence_en": "Multi-year / phased", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "five_year_program", "timing_rule_fr": "Mission prévue sur cinq ans : isoler les coûts annuels puis ne comptabiliser que les coûts réellement supprimés.", "timing_rule_en": "Five-year mission: isolate annual costs, then book only costs actually removed.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Légifrance — circulaire n° 6443-SG du 29 avril 2024 relative à la codification des textes législatifs et réglementaires", "primary_source_url": "https://www.legifrance.gouv.fr/circulaire/id/45546", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — circulaire n° 6443-SG du 29 avril 2024 relative à la codification des textes législatifs et réglementaires", "url": "https://www.legifrance.gouv.fr/circulaire/id/45546" }, { "label": "Légifrance — circulaire du 26 juillet 2017 relative à la maîtrise du flux des textes réglementaires et de leur impact", "url": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000035297602" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-administration.json" }, { "measure_id": "2.05", "category": "02", "category_fr": "Administration et fonction publique", "category_en": "Administration and civil service", "title_fr": "Règle « une norme créée, deux supprimées » constitutionnalisée", "title_en": "Constitutionalise a one-in, two-out rule for regulations", "historical_reference_fr": "Effet structurel", "historical_reference_en": "Structural effect", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "La règle « une norme créée, deux supprimées » agit sur le flux normatif ; elle ne crée pas à elle seule une économie immédiate.", "reference_basis_en": "A one-in, two-out rule acts on regulatory flow; by itself it creates no immediate saving.", "reference_year": 2017, "reference_year_basis": "source_metadata", "recurrence_class": "non_autonomous", "recurrence_fr": "Pas de flux autonome", "recurrence_en": "No autonomous flow", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "no_autonomous_booking", "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome", "consolidation_gate_en": "Rule / governance — €0 autonomous booking", "timing_class": "no_autonomous_timing", "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.", "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Légifrance — circulaire du 26 juillet 2017 relative à la maîtrise du flux des textes réglementaires et de leur impact", "primary_source_url": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000035297602", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — circulaire du 26 juillet 2017 relative à la maîtrise du flux des textes réglementaires et de leur impact", "url": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000035297602" } ], "evidence_gap_fr": "Documenter uniquement le coût d’application éventuel ; aucun gain autonome à certifier.", "evidence_gap_en": "Document only any implementation cost; there is no autonomous saving to certify.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-administration.json" }, { "measure_id": "2.06", "category": "02", "category_fr": "Administration et fonction publique", "category_en": "Administration and civil service", "title_fr": "Réduction du nombre de codes juridiques de 69 à 20 maximum", "title_en": "Reduce the number of legal codes from 69 to no more than 20", "historical_reference_fr": "Réduction de 69 à 20 codes maximum", "historical_reference_en": "Reduce from 69 to at most 20 codes", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Légifrance tient une liste vivante des codes. Le nombre 69 est la référence historique du Plan et doit être refigé à une date précise avant usage comme base actuelle.", "reference_basis_en": "Légifrance maintains a live list of codes. The figure 69 is the Plan's historical reference and must be re-frozen at a precise date before use as a current baseline.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "Légifrance — Codes", "primary_source_url": "https://www.legifrance.gouv.fr/initRechCodeArticle.do", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — Codes", "url": "https://www.legifrance.gouv.fr/initRechCodeArticle.do" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-administration.json" }, { "measure_id": "2.07", "category": "02", "category_fr": "Administration et fonction publique", "category_en": "Administration and civil service", "title_fr": "Digitalisation complète de l'administration sur 5 ans", "title_en": "Fully digitise the administration over five years", "historical_reference_fr": "10 à 15 Md€ par an", "historical_reference_en": "€10–15bn per year", "historical_low_m_eur": 10000.0, "historical_high_m_eur": 15000.0, "monetary_reference_present": true, "reference_basis_fr": "Cette ligne est classée GP dans le Plan. La numérisation exige aussi systèmes, cybersécurité, maintenance, accompagnement et formation.", "reference_basis_en": "This line is classified as productivity gain in the Plan. Digitalisation also requires systems, cybersecurity, maintenance, support and training.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "phased_multi_year", "recurrence_fr": "Pluriannuel / montée en charge", "recurrence_en": "Multi-year / phased", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "productivity_gate", "consolidation_gate_fr": "Productivité — 0 € tant qu’un coût réel n’a pas disparu", "consolidation_gate_en": "Productivity — €0 until a real cost disappears", "timing_class": "five_year_productivity_ramp", "timing_rule_fr": "Transformation numérique sur cinq ans : gains uniquement au rythme des coûts réellement évités.", "timing_rule_en": "Five-year digital transformation: gains only as real costs are avoided.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "DGAFP — IA et transformation", "primary_source_url": "https://www.fonction-publique.gouv.fr/toutes-les-actualites/deploiement-et-utilisation-de-lintelligence-artificielle-dans-la-fonction-publique-la-negociation-dun-accord-cadre-ambitieux-et-responsable-est-lancee", "primary_source_domain": "fonction-publique.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "DGAFP — IA et transformation", "url": "https://www.fonction-publique.gouv.fr/toutes-les-actualites/deploiement-et-utilisation-de-lintelligence-artificielle-dans-la-fonction-publique-la-negociation-dun-accord-cadre-ambitieux-et-responsable-est-lancee" } ], "evidence_gap_fr": "Relier le gain de productivité à une dépense, un poste, un contrat ou un recrutement réellement supprimé/évité.", "evidence_gap_en": "Link productivity to an expenditure, post, contract or recruitment actually removed/avoided.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-administration.json" }, { "measure_id": "2.08", "category": "02", "category_fr": "Administration et fonction publique", "category_en": "Administration and civil service", "title_fr": "Guichet unique départemental pour toutes les démarches", "title_en": "Create a single departmental access point for all procedures", "historical_reference_fr": "Effet structurel", "historical_reference_en": "Structural effect", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "France services centralise déjà des démarches et réalise environ 1,2 million d’accompagnements par mois.", "reference_basis_en": "France services already centralises procedures and handles about 1.2 million assisted interactions per month.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "non_autonomous", "recurrence_fr": "Pas de flux autonome", "recurrence_en": "No autonomous flow", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "no_autonomous_booking", "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome", "consolidation_gate_en": "Rule / governance — €0 autonomous booking", "timing_class": "no_autonomous_timing", "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.", "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "ANCT — France services", "primary_source_url": "https://anct.gouv.fr/programmes-dispositifs/france-services", "primary_source_domain": "anct.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "ANCT — France services", "url": "https://anct.gouv.fr/programmes-dispositifs/france-services" } ], "evidence_gap_fr": "Documenter uniquement le coût d’application éventuel ; aucun gain autonome à certifier.", "evidence_gap_en": "Document only any implementation cost; there is no autonomous saving to certify.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-administration.json" }, { "measure_id": "2.09", "category": "02", "category_fr": "Administration et fonction publique", "category_en": "Administration and civil service", "title_fr": "Non-remplacement de 30 à 50 pour cent des départs naturels", "title_en": "Do not replace 30 to 50 percent of natural departures", "historical_reference_fr": "Économie budgétaire — non chiffrée dans la table source", "historical_reference_en": "Budget saving — not quantified in source table", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "En 2024, 136 700 nouvelles pensions de droit direct ont été attribuées à des agents ayant travaillé dans la fonction publique. Un écran mécanique de 30 à 50 % représente 41 010 à 68 350 postes ; retraites et départs naturels ne sont toutefois pas identiques.", "reference_basis_en": "In 2024, 136,700 new direct pensions were awarded to people who had worked in public service. A mechanical 30–50% screen equals 41,010–68,350 posts; retirements and all natural departures are not identical.", "reference_year": 2024, "reference_year_basis": "reference_text", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "DGAFP — retraites 2024", "primary_source_url": "https://www.fonction-publique.gouv.fr/toutes-les-publications/rapport-annuel-sur-letat-de-la-fonction-publique-edition-2025", "primary_source_domain": "fonction-publique.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 3, "internal_reference_count": 0, "all_sources": [ { "label": "DGAFP — retraites 2024", "url": "https://www.fonction-publique.gouv.fr/toutes-les-publications/rapport-annuel-sur-letat-de-la-fonction-publique-edition-2025" }, { "label": "Insee — emploi public 2024", "url": "https://www.insee.fr/fr/statistiques/8732435" }, { "label": "Budget 2026 — emplois de l’État", "url": "https://www.budget.gouv.fr/reperes/loi_de_finances/articles/chiffres-cles-budget-etat-2026" } ], "evidence_gap_fr": "Ventiler l’assiette entre sous-secteurs et attribuer chaque flux à un propriétaire unique avant consolidation.", "evidence_gap_en": "Split the baseline across subsectors and assign each flow to one unique owner before consolidation.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-administration.json" }, { "measure_id": "2.10", "category": "02", "category_fr": "Administration et fonction publique", "category_en": "Administration and civil service", "title_fr": "Mobilité interne accompagnée vers les services prioritaires", "title_en": "Supported internal mobility towards priority services", "historical_reference_fr": "Effet structurel", "historical_reference_en": "Structural effect", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "La mobilité accompagnée déplace une ressource vers un service prioritaire ; elle ne réduit pas à elle seule la masse salariale.", "reference_basis_en": "Supported mobility moves a resource to a priority service; by itself it does not reduce payroll.", "reference_year": 2024, "reference_year_basis": "source_metadata", "recurrence_class": "phased_multi_year", "recurrence_fr": "Pluriannuel / montée en charge", "recurrence_en": "Multi-year / phased", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "productivity_gate", "consolidation_gate_fr": "Productivité — 0 € tant qu’un coût réel n’a pas disparu", "consolidation_gate_en": "Productivity — €0 until a real cost disappears", "timing_class": "realisation_contingent", "timing_rule_fr": "Montée en charge uniquement à mesure que postes, contrats, achats ou recrutements sont réellement évités.", "timing_rule_en": "Phase in only as posts, contracts, purchases or hires are actually avoided.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Insee — emploi public 2024", "primary_source_url": "https://www.insee.fr/fr/statistiques/8732435", "primary_source_domain": "insee.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Insee — emploi public 2024", "url": "https://www.insee.fr/fr/statistiques/8732435" } ], "evidence_gap_fr": "Relier le gain de productivité à une dépense, un poste, un contrat ou un recrutement réellement supprimé/évité.", "evidence_gap_en": "Link productivity to an expenditure, post, contract or recruitment actually removed/avoided.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-administration.json" }, { "measure_id": "2.11", "category": "02", "category_fr": "Administration et fonction publique", "category_en": "Administration and civil service", "title_fr": "Rupture conventionnelle revalorisée à un mois de salaire par année", "title_en": "Raise mutually agreed severance to one month of salary per year", "historical_reference_fr": "Investissement", "historical_reference_en": "Investment", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Le décret du 6 août 2026 pérennise la rupture conventionnelle. Les minima actuels vont d’un sixième à un tiers de mois de rémunération brute par année selon l’ancienneté ; un mois par année est donc beaucoup plus généreux.", "reference_basis_en": "The decree of 6 August 2026 made mutually agreed severance permanent. Current minimums range from one sixth to one third of a month's gross pay per year depending on seniority; one month per year is therefore much more generous.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Légifrance — décret 2026-746", "primary_source_url": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000054632877", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — décret 2026-746", "url": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000054632877" } ], "evidence_gap_fr": "Ventiler l’assiette entre sous-secteurs et attribuer chaque flux à un propriétaire unique avant consolidation.", "evidence_gap_en": "Split the baseline across subsectors and assign each flow to one unique owner before consolidation.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-administration.json" }, { "measure_id": "2.12", "category": "02", "category_fr": "Administration et fonction publique", "category_en": "Administration and civil service", "title_fr": "Cessation progressive d'activité pour les seniors de 58 à 62 ans", "title_en": "Progressive reduction of activity for staff aged 58 to 62", "historical_reference_fr": "Investissement", "historical_reference_en": "Investment", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "La retraite progressive des agents publics est déjà accessible à partir de 60 ans sous conditions. La proposition 58–62 doit isoler ce qui est nouveau pour 58–59 ans et ce qui recouvre le droit existant à partir de 60 ans.", "reference_basis_en": "Progressive retirement for public employees is already available from age 60 subject to conditions. The age-58-to-62 proposal must isolate what is new for ages 58–59 from what overlaps existing rules from age 60.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "Service-Public — retraite progressive", "primary_source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F37400", "primary_source_domain": "service-public.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Service-Public — retraite progressive", "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F37400" } ], "evidence_gap_fr": "Ventiler l’assiette entre sous-secteurs et attribuer chaque flux à un propriétaire unique avant consolidation.", "evidence_gap_en": "Split the baseline across subsectors and assign each flow to one unique owner before consolidation.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-administration.json" }, { "measure_id": "2.13", "category": "02", "category_fr": "Administration et fonction publique", "category_en": "Administration and civil service", "title_fr": "Formation diplômante de 400 000 agents à l'intelligence artificielle", "title_en": "Degree-awarding AI training for 400,000 public employees", "historical_reference_fr": "Investissement", "historical_reference_en": "Investment", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "La DGAFP a déjà engagé des formations à l’IA et a ouvert en juin 2026 une négociation d’accord-cadre inter-versants. La cible de 400 000 agents est donc un changement d’échelle à chiffrer.", "reference_basis_en": "DGAFP has already launched AI training and opened cross-branch framework negotiations in June 2026. The 400,000-person target is therefore a scale-up to be costed.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "phased_multi_year", "recurrence_fr": "Pluriannuel / montée en charge", "recurrence_en": "Multi-year / phased", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "five_year_training_program", "timing_rule_fr": "Formation sur cinq ans : coût explicite avant toute productivité budgétaire constatée.", "timing_rule_en": "Five-year training programme: explicit cost before any observed budget productivity.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "DGAFP — formation IA", "primary_source_url": "https://www.fonction-publique.gouv.fr/toutes-les-publications/accompagner-et-former-les-agents-publics-lia", "primary_source_domain": "fonction-publique.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "DGAFP — formation IA", "url": "https://www.fonction-publique.gouv.fr/toutes-les-publications/accompagner-et-former-les-agents-publics-lia" }, { "label": "DGAFP — accord-cadre IA 2026", "url": "https://www.fonction-publique.gouv.fr/toutes-les-actualites/deploiement-et-utilisation-de-lintelligence-artificielle-dans-la-fonction-publique-la-negociation-dun-accord-cadre-ambitieux-et-responsable-est-lancee" } ], "evidence_gap_fr": "Ventiler l’assiette entre sous-secteurs et attribuer chaque flux à un propriétaire unique avant consolidation.", "evidence_gap_en": "Split the baseline across subsectors and assign each flow to one unique owner before consolidation.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-administration.json" }, { "measure_id": "3.01", "category": "03", "category_fr": "Agences et opérateurs", "category_en": "Agencies and operators", "title_fr": "Catégorie A, audit du train de vie des 552 entités préservées", "title_en": "Category A: operating-cost audit of the 552 entities retained", "historical_reference_fr": "Chiffrage détaillé en fiche", "historical_reference_en": "Detailed costing in measure files", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Le Sénat retient en 2025 un périmètre de 1 153 organismes publics nationaux, dont 426 opérateurs budgétaires. Les opérateurs reçoivent 77,0 Md€ de financements publics, mais cette enveloppe comprend subventions, transferts et taxes affectées : elle ne représente pas le coût de structure des organismes.", "reference_basis_en": "The Senate's 2025 perimeter covers 1,153 national public bodies, including 426 budget operators. Operators receive €77.0bn in public funding, but this includes grants, transfers and earmarked taxes and therefore is not an overhead figure.", "reference_year": 2025, "reference_year_basis": "reference_text", "recurrence_class": "non_autonomous", "recurrence_fr": "Pas de flux autonome", "recurrence_en": "No autonomous flow", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "no_autonomous_booking", "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome", "consolidation_gate_en": "Rule / governance — €0 autonomous booking", "timing_class": "no_autonomous_timing", "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.", "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Sénat — rapport n°807, périmètre et finances des opérateurs", "primary_source_url": "https://www.senat.fr/rap/r24-807-1/r24-807-1_mono.html", "primary_source_domain": "senat.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Sénat — rapport n°807, périmètre et finances des opérateurs", "url": "https://www.senat.fr/rap/r24-807-1/r24-807-1_mono.html" } ], "evidence_gap_fr": "Documenter uniquement le coût d’application éventuel ; aucun gain autonome à certifier.", "evidence_gap_en": "Document only any implementation cost; there is no autonomous saving to certify.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-agencies.json" }, { "measure_id": "3.02", "category": "03", "category_fr": "Agences et opérateurs", "category_en": "Agencies and operators", "title_fr": "Catégorie A, plafonnement des rémunérations dirigeantes", "title_en": "Category A: cap executive compensation", "historical_reference_fr": "Chiffrage détaillé en fiche", "historical_reference_en": "Detailed costing in measure files", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Le rapport du Sénat nuance l'idée d'une sur-rémunération générale : le salaire brut mensuel moyen du « top 10 » des dirigeants d'opérateurs était de 7 986,58 € en 2023, contre 16 799 € dans les ministères ; quelques opérateurs dépassent toutefois les références ministérielles correspondantes.", "reference_basis_en": "The Senate report qualifies the idea of a general agency pay premium: the average monthly gross pay of the operator executives' 'top 10' was €7,986.58 in 2023 versus €16,799 in ministries, although a few operators exceed their relevant ministry benchmarks.", "reference_year": 2023, "reference_year_basis": "reference_text", "recurrence_class": "phased_multi_year", "recurrence_fr": "Pluriannuel / montée en charge", "recurrence_en": "Multi-year / phased", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "candidate_saving", "consolidation_gate_fr": "Économie potentielle — preuve du coût supprimé exigée", "consolidation_gate_en": "Candidate saving — proof of removed cost required", "timing_class": "phased_after_baseline", "timing_rule_fr": "Montée en charge après entrée en vigueur, ventilation coûts fixes/variables et coûts de transition.", "timing_rule_en": "Phase in after legal entry, fixed/variable-cost split and transition costs.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Sénat — rémunérations dans les opérateurs", "primary_source_url": "https://www.senat.fr/rap/r24-807-1/r24-807-1_mono.html", "primary_source_domain": "senat.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Sénat — rémunérations dans les opérateurs", "url": "https://www.senat.fr/rap/r24-807-1/r24-807-1_mono.html" } ], "evidence_gap_fr": "Assiette officielle harmonisée, coût supprimé récurrent, coûts fixes résiduels, transition et calendrier.", "evidence_gap_en": "Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-agencies.json" }, { "measure_id": "3.03", "category": "03", "category_fr": "Agences et opérateurs", "category_en": "Agencies and operators", "title_fr": "Catégorie A, mutualisation interministérielle des fonctions support", "title_en": "Category A: interministerial pooling of support functions", "historical_reference_fr": "Chiffrage détaillé en fiche", "historical_reference_en": "Detailed costing in measure files", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Le Sénat évalue à environ 2,7 Md€ le coût des fonctions support des opérateurs en 2024 sur son périmètre hors universités et centres de recherche. Une réduction de 20 %, jugée très volontariste, donne un écran de référence d'environ 540 M€.", "reference_basis_en": "The Senate estimates operator support functions at about €2.7bn in 2024 on its perimeter excluding universities and research centres. A 20% cut, described as highly ambitious, gives a reference screen of about €540m.", "reference_year": 2024, "reference_year_basis": "reference_text", "recurrence_class": "phased_multi_year", "recurrence_fr": "Pluriannuel / montée en charge", "recurrence_en": "Multi-year / phased", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "candidate_saving", "consolidation_gate_fr": "Économie potentielle — preuve du coût supprimé exigée", "consolidation_gate_en": "Candidate saving — proof of removed cost required", "timing_class": "phased_after_baseline", "timing_rule_fr": "Montée en charge après entrée en vigueur, ventilation coûts fixes/variables et coûts de transition.", "timing_rule_en": "Phase in after legal entry, fixed/variable-cost split and transition costs.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Sénat — coût des fonctions support et écran 20 %", "primary_source_url": "https://www.senat.fr/rap/r24-807-1/r24-807-1_mono.html", "primary_source_domain": "senat.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Sénat — coût des fonctions support et écran 20 %", "url": "https://www.senat.fr/rap/r24-807-1/r24-807-1_mono.html" } ], "evidence_gap_fr": "Assiette officielle harmonisée, coût supprimé récurrent, coûts fixes résiduels, transition et calendrier.", "evidence_gap_en": "Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-agencies.json" }, { "measure_id": "3.04", "category": "03", "category_fr": "Agences et opérateurs", "category_en": "Agencies and operators", "title_fr": "Catégorie A, déploiement systématique de l'intelligence artificielle", "title_en": "Category A: systematic deployment of artificial intelligence", "historical_reference_fr": "Chiffrage détaillé en fiche", "historical_reference_en": "Detailed costing in measure files", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Le rapport sénatorial recense 402 489 ETPT sous plafond et 77 058 ETPT hors plafond chez les opérateurs. Ce volume constitue un périmètre de transformation, pas une économie automatique liée à l'IA.", "reference_basis_en": "The Senate report records 402,489 FTEs under operator employment ceilings and 77,058 outside them. This is a transformation perimeter, not an automatic AI saving.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "phased_multi_year", "recurrence_fr": "Pluriannuel / montée en charge", "recurrence_en": "Multi-year / phased", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "productivity_gate", "consolidation_gate_fr": "Productivité — 0 € tant qu’un coût réel n’a pas disparu", "consolidation_gate_en": "Productivity — €0 until a real cost disappears", "timing_class": "realisation_contingent", "timing_rule_fr": "Montée en charge uniquement à mesure que postes, contrats, achats ou recrutements sont réellement évités.", "timing_rule_en": "Phase in only as posts, contracts, purchases or hires are actually avoided.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "Sénat — emplois des opérateurs", "primary_source_url": "https://www.senat.fr/rap/r24-807-1/r24-807-1_mono.html", "primary_source_domain": "senat.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Sénat — emplois des opérateurs", "url": "https://www.senat.fr/rap/r24-807-1/r24-807-1_mono.html" } ], "evidence_gap_fr": "Relier le gain de productivité à une dépense, un poste, un contrat ou un recrutement réellement supprimé/évité.", "evidence_gap_en": "Link productivity to an expenditure, post, contract or recruitment actually removed/avoided.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-agencies.json" }, { "measure_id": "3.05", "category": "03", "category_fr": "Agences et opérateurs", "category_en": "Agencies and operators", "title_fr": "Catégorie B, fusion des 35 grappes d'opérateurs", "title_en": "Category B: merge 35 operator clusters", "historical_reference_fr": "2,3 à 4,1 Md€ par an", "historical_reference_en": "€2.3–4.1bn per year", "historical_low_m_eur": 2300.0, "historical_high_m_eur": 4100.0, "monetary_reference_present": true, "reference_basis_fr": "Le Sénat rappelle que les fusions et suppressions d'opérateurs de 2015 à 2019 n'ont entraîné qu'une baisse de 0,8 % des emplois à périmètre constant. Une fusion juridique ne vaut donc pas économie proportionnelle.", "reference_basis_en": "The Senate notes that operator mergers and abolitions from 2015 to 2019 produced only a 0.8% fall in jobs at constant scope. A legal merger therefore does not translate into proportional savings.", "reference_year": 2019, "reference_year_basis": "reference_text", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Sénat — expérience des fusions 2015-2019", "primary_source_url": "https://www.senat.fr/rap/r24-807-1/r24-807-1_mono.html", "primary_source_domain": "senat.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Sénat — expérience des fusions 2015-2019", "url": "https://www.senat.fr/rap/r24-807-1/r24-807-1_mono.html" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-agencies.json" }, { "measure_id": "3.06", "category": "03", "category_fr": "Agences et opérateurs", "category_en": "Agencies and operators", "title_fr": "Catégorie C, réintégration des entités à autonomie injustifiée", "title_en": "Category C: reintegrate entities whose autonomy is not justified", "historical_reference_fr": "Chiffrage détaillé en fiche", "historical_reference_en": "Detailed costing in measure files", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Le rapport sénatorial recommande plusieurs réinternalisations mais souligne que les missions continuent d'exister. La réintégration change le véhicule administratif ; elle ne supprime pas mécaniquement les crédits d'intervention.", "reference_basis_en": "The Senate report recommends several reinternalisations but stresses that the missions continue. Reintegration changes the administrative vehicle; it does not mechanically remove intervention appropriations.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "Sénat — réinternalisation et clarification des missions", "primary_source_url": "https://www.senat.fr/rap/r24-807-1/r24-807-1_mono.html", "primary_source_domain": "senat.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Sénat — réinternalisation et clarification des missions", "url": "https://www.senat.fr/rap/r24-807-1/r24-807-1_mono.html" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-agencies.json" }, { "measure_id": "3.07", "category": "03", "category_fr": "Agences et opérateurs", "category_en": "Agencies and operators", "title_fr": "Catégorie D, suppression de l'ADEME, financement direct des aides (montant net)", "title_en": "Category D: abolish ADEME and fund aid directly (net amount)", "historical_reference_fr": "Chiffrage détaillé en fiche", "historical_reference_en": "Detailed costing in measure files", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Le budget principal réalisé de l'Ademe en 2024 comptait 1 029,5 M€ de recettes, dont seulement 60,6 M€ de recettes propres. Le Sénat souligne que des aides maintenues coûteraient toujours au budget public et recommande déjà, pour certains crédits, un transfert direct de l'État aux régions.", "reference_basis_en": "ADEME's 2024 main budget recorded €1,029.5m in revenue, of which only €60.6m was own-source revenue. The Senate stresses that retained aid schemes would still cost the public budget and already recommends direct State-to-region transfers for some funds.", "reference_year": 2024, "reference_year_basis": "reference_text", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Sénat — Ademe, recettes 2024 et transferts directs", "primary_source_url": "https://www.senat.fr/rap/r24-807-1/r24-807-1_mono.html", "primary_source_domain": "senat.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Sénat — Ademe, recettes 2024 et transferts directs", "url": "https://www.senat.fr/rap/r24-807-1/r24-807-1_mono.html" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-agencies.json" }, { "measure_id": "3.08", "category": "03", "category_fr": "Agences et opérateurs", "category_en": "Agencies and operators", "title_fr": "Catégorie D, suppression de l'Office français de la biodiversité (montant net)", "title_en": "Category D: abolish the French Biodiversity Office (net amount)", "historical_reference_fr": "Chiffrage détaillé en fiche", "historical_reference_en": "Detailed costing in measure files", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "L'OFB indique un budget initial 2024 de 623 M€, financé à 70–80 % par les agences de l'eau ; 73,5 M€ sont reversés aux onze parcs nationaux. Ces flux ne sont donc pas assimilables au coût de structure de l'Office.", "reference_basis_en": "OFB reports a €623m initial 2024 budget, funded 70–80% by the water agencies; €73.5m is contributed to the eleven national parks. These flows therefore cannot be equated with OFB overhead.", "reference_year": 2024, "reference_year_basis": "reference_text", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "OFB — budget et financement", "primary_source_url": "https://ofb.gouv.fr/ofb-en-bref", "primary_source_domain": "ofb.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "OFB — budget et financement", "url": "https://ofb.gouv.fr/ofb-en-bref" }, { "label": "Sénat — schéma OFB/agences de l’eau", "url": "https://www.senat.fr/rap/r24-807-1/r24-807-1_mono.html" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-agencies.json" }, { "measure_id": "3.09", "category": "03", "category_fr": "Agences et opérateurs", "category_en": "Agencies and operators", "title_fr": "Catégorie D, suppression de l'AFITF (montant net)", "title_en": "Category D: abolish AFITF (net amount)", "historical_reference_fr": "Chiffrage détaillé en fiche", "historical_reference_en": "Detailed costing in measure files", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Pour 2026, les recettes affectées et crédits de l'AFIT France sont évalués à environ 3,75 Md€. Mais le Sénat décrit une structure de quatre agents permanents s'appuyant intégralement sur l'administration centrale et recommande sa réinternalisation.", "reference_basis_en": "For 2026, AFIT France earmarked revenue and appropriations are estimated at about €3.75bn. Yet the Senate describes a structure with four permanent staff relying entirely on central government and recommends reinternalisation.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "net_restructuring", "consolidation_gate_fr": "Restructuration — effet net après transferts et transition", "consolidation_gate_en": "Restructuring — net effect after transfers and transition", "timing_class": "transition_then_net", "timing_rule_fr": "Coûts de transition d’abord ; effet net seulement après transfert des compétences, contrats, personnels et actifs.", "timing_rule_en": "Transition costs first; net effect only after functions, contracts, staff and assets are transferred.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Sénat — AFIT France, budget 2026", "primary_source_url": "https://www.senat.fr/rap/a25-143-2/a25-143-2_mono.html", "primary_source_domain": "senat.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "Sénat — AFIT France, budget 2026", "url": "https://www.senat.fr/rap/a25-143-2/a25-143-2_mono.html" }, { "label": "Sénat — rapport n°807, réinternalisation de l’AFITF", "url": "https://www.senat.fr/rap/r24-807-1/r24-807-1_mono.html" } ], "evidence_gap_fr": "Cartographie des compétences, personnels, contrats, actifs/passifs et coûts transférés.", "evidence_gap_en": "Mapping of functions, staff, contracts, assets/liabilities and transferred costs.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-agencies.json" }, { "measure_id": "3.10", "category": "03", "category_fr": "Agences et opérateurs", "category_en": "Agencies and operators", "title_fr": "Catégorie D, suppression des agences régionales de santé (montant net)", "title_en": "Category D: abolish regional health agencies (net amount)", "historical_reference_fr": "Chiffrage détaillé en fiche", "historical_reference_en": "Detailed costing in measure files", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Le financement budgétaire des ARS au programme 155 est prévu à 627 M€ en 2026. Le rapport sénatorial recommande de transférer leurs attributions aux services déconcentrés de l'État aux niveaux régional et départemental.", "reference_basis_en": "Budget funding for regional health agencies under programme 155 is set at €627m for 2026. The Senate report recommends transferring their responsibilities to decentralised State services at regional and departmental levels.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Sénat — crédits ARS 2026", "primary_source_url": "https://www.senat.fr/rap/a25-142-6/a25-142-6_mono.html", "primary_source_domain": "senat.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "Sénat — crédits ARS 2026", "url": "https://www.senat.fr/rap/a25-142-6/a25-142-6_mono.html" }, { "label": "Sénat — transfert des missions ARS", "url": "https://www.senat.fr/rap/r24-807-1/r24-807-1_mono.html" } ], "evidence_gap_fr": "Ventiler l’assiette entre sous-secteurs et attribuer chaque flux à un propriétaire unique avant consolidation.", "evidence_gap_en": "Split the baseline across subsectors and assign each flow to one unique owner before consolidation.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-agencies.json" }, { "measure_id": "3.11", "category": "03", "category_fr": "Agences et opérateurs", "category_en": "Agencies and operators", "title_fr": "Catégorie D, suppression des directions régionales de l'agriculture (montant net)", "title_en": "Category D: abolish regional agriculture directorates (net amount)", "historical_reference_fr": "60 à 120 M€ par an", "historical_reference_en": "€60–120m per year", "historical_low_m_eur": 60.0, "historical_high_m_eur": 120.0, "monetary_reference_present": true, "reference_basis_fr": "Les DRAAF sont des services déconcentrés de l'État et non une enveloppe d'aides autonome. Leur réforme recoupe directement la suppression de l'échelon régional administratif et la mobilité des agents.", "reference_basis_en": "DRAAFs are decentralised State services rather than autonomous aid envelopes. Their reform directly overlaps abolition of the regional administrative tier and staff mobility.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "net_restructuring", "consolidation_gate_fr": "Restructuration — effet net après transferts et transition", "consolidation_gate_en": "Restructuring — net effect after transfers and transition", "timing_class": "transition_then_net", "timing_rule_fr": "Coûts de transition d’abord ; effet net seulement après transfert des compétences, contrats, personnels et actifs.", "timing_rule_en": "Transition costs first; net effect only after functions, contracts, staff and assets are transferred.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "Sénat — rapport n°807 sur l’administration territoriale et les agences", "primary_source_url": "https://www.senat.fr/rap/r24-807-1/r24-807-1_mono.html", "primary_source_domain": "senat.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Sénat — rapport n°807 sur l’administration territoriale et les agences", "url": "https://www.senat.fr/rap/r24-807-1/r24-807-1_mono.html" } ], "evidence_gap_fr": "Cartographie des compétences, personnels, contrats, actifs/passifs et coûts transférés.", "evidence_gap_en": "Mapping of functions, staff, contracts, assets/liabilities and transferred costs.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-agencies.json" }, { "measure_id": "3.12", "category": "03", "category_fr": "Agences et opérateurs", "category_en": "Agencies and operators", "title_fr": "Catégorie D, rationalisation DDT, DREAL et agences de l'eau", "title_en": "Category D: rationalise DDT, DREAL and water agencies", "historical_reference_fr": "Chiffrage détaillé en fiche", "historical_reference_en": "Detailed costing in measure files", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Le Sénat identifie les agences de l'eau parmi les grands opérateurs d'intervention : environ 1,9 Md€ de charges d'intervention. Il souligne également que les DDT/DREAL exercent des missions opérationnelles pour d'autres opérateurs. Ces crédits ne sont pas des frais de structure homogènes.", "reference_basis_en": "The Senate identifies the water agencies among major intervention operators, with about €1.9bn in intervention charges. It also notes that DDT/DREAL services perform operational tasks for other operators. These funds are not homogeneous overhead.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "net_restructuring", "consolidation_gate_fr": "Restructuration — effet net après transferts et transition", "consolidation_gate_en": "Restructuring — net effect after transfers and transition", "timing_class": "transition_then_net", "timing_rule_fr": "Coûts de transition d’abord ; effet net seulement après transfert des compétences, contrats, personnels et actifs.", "timing_rule_en": "Transition costs first; net effect only after functions, contracts, staff and assets are transferred.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "Sénat — agences de l’eau, DDT et DREAL", "primary_source_url": "https://www.senat.fr/rap/r24-807-1/r24-807-1_mono.html", "primary_source_domain": "senat.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Sénat — agences de l’eau, DDT et DREAL", "url": "https://www.senat.fr/rap/r24-807-1/r24-807-1_mono.html" } ], "evidence_gap_fr": "Ventiler l’assiette entre sous-secteurs et attribuer chaque flux à un propriétaire unique avant consolidation.", "evidence_gap_en": "Split the baseline across subsectors and assign each flow to one unique owner before consolidation.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-agencies.json" }, { "measure_id": "3.13", "category": "03", "category_fr": "Agences et opérateurs", "category_en": "Agencies and operators", "title_fr": "Catégorie D, suppression des 316 comités consultatifs marginaux", "title_en": "Category D: abolish 316 marginal consultative committees", "historical_reference_fr": "120 à 240 M€ par an", "historical_reference_en": "€120–240m per year", "historical_low_m_eur": 120.0, "historical_high_m_eur": 240.0, "monetary_reference_present": true, "reference_basis_fr": "Le rapport sénatorial de 2025 recense 317 organismes consultatifs sur son périmètre. Il estime leur coût réel global plus proche de 50 M€ que des 30,9 M€ documentés en 2023 et chiffre à environ 10 M€ l'effet d'une réduction de 20 %.", "reference_basis_en": "The 2025 Senate report counts 317 consultative bodies on its perimeter. It estimates their real total cost closer to €50m than the €30.9m documented for 2023, and puts a 20% reduction at about €10m.", "reference_year": 2025, "reference_year_basis": "reference_text", "recurrence_class": "phased_multi_year", "recurrence_fr": "Pluriannuel / montée en charge", "recurrence_en": "Multi-year / phased", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "candidate_saving", "consolidation_gate_fr": "Économie potentielle — preuve du coût supprimé exigée", "consolidation_gate_en": "Candidate saving — proof of removed cost required", "timing_class": "phased_after_baseline", "timing_rule_fr": "Montée en charge après entrée en vigueur, ventilation coûts fixes/variables et coûts de transition.", "timing_rule_en": "Phase in after legal entry, fixed/variable-cost split and transition costs.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Sénat — coût et nombre des organismes consultatifs", "primary_source_url": "https://www.senat.fr/rap/r24-807-1/r24-807-1_mono.html", "primary_source_domain": "senat.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Sénat — coût et nombre des organismes consultatifs", "url": "https://www.senat.fr/rap/r24-807-1/r24-807-1_mono.html" } ], "evidence_gap_fr": "Assiette officielle harmonisée, coût supprimé récurrent, coûts fixes résiduels, transition et calendrier.", "evidence_gap_en": "Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-agencies.json" }, { "measure_id": "3.14", "category": "03", "category_fr": "Agences et opérateurs", "category_en": "Agencies and operators", "title_fr": "Catégorie D, suppression du conseil supérieur de l'audiovisuel et de ses doublons", "title_en": "Category D: abolish the audiovisual council and regulatory overlaps", "historical_reference_fr": "85 M€ par an", "historical_reference_en": "€85m per year", "historical_low_m_eur": 85.0, "historical_high_m_eur": 85.0, "monetary_reference_present": true, "reference_basis_fr": "Le CSA n'existe plus depuis le 1er janvier 2022 : il a fusionné avec l'Hadopi pour former l'Arcom. Le PLF 2026 prévoit 50,52 M€ pour l'action Arcom et un plafond de 378 ETP.", "reference_basis_en": "The CSA has not existed since 1 January 2022: it merged with Hadopi to form Arcom. The 2026 draft budget provides €50.52m for the Arcom action and an employment ceiling of 378 FTEs.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "no_autonomous_booking", "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome", "consolidation_gate_en": "Rule / governance — €0 autonomous booking", "timing_class": "no_autonomous_timing", "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.", "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Arcom — fusion CSA/Hadopi au 1er janvier 2022", "primary_source_url": "https://www.arcom.fr/actualites/le-csa-et-lhadopi-deviennent-larcom", "primary_source_domain": "arcom.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "Arcom — fusion CSA/Hadopi au 1er janvier 2022", "url": "https://www.arcom.fr/actualites/le-csa-et-lhadopi-deviennent-larcom" }, { "label": "Sénat — crédits et emplois Arcom 2026", "url": "https://www.senat.fr/rap/l25-139-39/l25-139-39_mono.html" } ], "evidence_gap_fr": "Documenter uniquement le coût d’application éventuel ; aucun gain autonome à certifier.", "evidence_gap_en": "Document only any implementation cost; there is no autonomous saving to certify.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-agencies.json" }, { "measure_id": "3.15", "category": "03", "category_fr": "Agences et opérateurs", "category_en": "Agencies and operators", "title_fr": "Démantèlement de France Télévisions et privatisation par actifs", "title_en": "Break up France Télévisions and privatise by asset", "historical_reference_fr": "2,6 Md€ par an", "historical_reference_en": "€2.6bn per year", "historical_low_m_eur": 2600.0, "historical_high_m_eur": 2600.0, "monetary_reference_present": true, "reference_basis_fr": "La loi de finances pour 2026 ouvre 2 425,577 M€ pour France Télévisions. Cette enveloppe constitue une borne de référence : une privatisation créerait aussi des coûts de transition et, éventuellement, des produits de cession non récurrents.", "reference_basis_en": "The 2026 Finance Act opens €2,425.577m for France Télévisions. This envelope is a reference bound: privatisation would also create transition costs and potentially one-off sale proceeds.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "PUBLIC_ENTERPRISE", "accounting_sector_fr": "Entreprise publique / compte d’exploitation séparé", "accounting_sector_en": "Public enterprise / separate operating account", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "net_restructuring", "consolidation_gate_fr": "Restructuration — effet net après transferts et transition", "consolidation_gate_en": "Restructuring — net effect after transfers and transition", "timing_class": "transition_then_net", "timing_rule_fr": "Coûts de transition d’abord ; effet net seulement après transfert des compétences, contrats, personnels et actifs.", "timing_rule_en": "Transition costs first; net effect only after functions, contracts, staff and assets are transferred.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Légifrance — loi de finances pour 2026", "primary_source_url": "https://www.legifrance.gouv.fr/loda/id/JORFTEXT000053508155/2026-07-07", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — loi de finances pour 2026", "url": "https://www.legifrance.gouv.fr/loda/id/JORFTEXT000053508155/2026-07-07" }, { "label": "Sénat — audiovisuel public 2026", "url": "https://www.senat.fr/rap/l25-139-318/l25-139-318_mono.html" } ], "evidence_gap_fr": "Cartographie des compétences, personnels, contrats, actifs/passifs et coûts transférés.", "evidence_gap_en": "Mapping of functions, staff, contracts, assets/liabilities and transferred costs.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-agencies.json" }, { "measure_id": "3.16", "category": "03", "category_fr": "Agences et opérateurs", "category_en": "Agencies and operators", "title_fr": "Rationalisation forte de Radio France, de 30 à 45 pour cent", "title_en": "Deep rationalisation of Radio France by 30–45 percent", "historical_reference_fr": "200 à 300 M€ par an", "historical_reference_en": "€200–300m per year", "historical_low_m_eur": 200.0, "historical_high_m_eur": 300.0, "monetary_reference_present": true, "reference_basis_fr": "La loi de finances pour 2026 ouvre 648,033908 M€ pour Radio France. Une réduction mécanique de 30 à 45 % représente environ 194,4 à 291,6 M€, proche de la fourchette historique du Plan, sans préjuger de la faisabilité opérationnelle.", "reference_basis_en": "The 2026 Finance Act opens €648.033908m for Radio France. A mechanical 30–45% reduction equals roughly €194.4–291.6m, close to the Plan's historical range, without prejudging operational feasibility.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "PUBLIC_ENTERPRISE", "accounting_sector_fr": "Entreprise publique / compte d’exploitation séparé", "accounting_sector_en": "Public enterprise / separate operating account", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "net_restructuring", "consolidation_gate_fr": "Restructuration — effet net après transferts et transition", "consolidation_gate_en": "Restructuring — net effect after transfers and transition", "timing_class": "transition_then_net", "timing_rule_fr": "Coûts de transition d’abord ; effet net seulement après transfert des compétences, contrats, personnels et actifs.", "timing_rule_en": "Transition costs first; net effect only after functions, contracts, staff and assets are transferred.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Légifrance — loi de finances pour 2026", "primary_source_url": "https://www.legifrance.gouv.fr/loda/id/JORFTEXT000053508155/2026-07-07", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — loi de finances pour 2026", "url": "https://www.legifrance.gouv.fr/loda/id/JORFTEXT000053508155/2026-07-07" }, { "label": "Sénat — audiovisuel public 2026", "url": "https://www.senat.fr/rap/l25-139-318/l25-139-318_mono.html" } ], "evidence_gap_fr": "Cartographie des compétences, personnels, contrats, actifs/passifs et coûts transférés.", "evidence_gap_en": "Mapping of functions, staff, contracts, assets/liabilities and transferred costs.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-agencies.json" }, { "measure_id": "3.17", "category": "03", "category_fr": "Agences et opérateurs", "category_en": "Agencies and operators", "title_fr": "Suppression totale des aides à la presse publique", "title_en": "Abolish all public support to the press", "historical_reference_fr": "320 M€ par an", "historical_reference_en": "€320m per year", "historical_low_m_eur": 320.0, "historical_high_m_eur": 320.0, "monetary_reference_present": true, "reference_basis_fr": "Pour 2026, les aides budgétaires directes à la presse écrite sont prévues à 178,29 M€. Le Sénat ajoute 65 M€ de dépenses fiscales, dont 58 M€ pour le taux de TVA super-réduit. Ces deux composantes ont des natures budgétaires différentes.", "reference_basis_en": "For 2026, direct budget support to the written press is set at €178.29m. The Senate adds €65m in tax expenditure, including €58m for the super-reduced VAT rate. These two components have different fiscal natures.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cash_revenue", "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé", "consolidation_gate_en": "Revenue — net cash actually collected only", "timing_class": "cash_after_effective_date", "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.", "timing_rule_en": "No anticipation: book net cash collected after the effective date.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Sénat — aides à la presse 2026 et dépenses fiscales", "primary_source_url": "https://www.senat.fr/rap/l25-139-318/l25-139-318_mono.html", "primary_source_domain": "senat.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Sénat — aides à la presse 2026 et dépenses fiscales", "url": "https://www.senat.fr/rap/l25-139-318/l25-139-318_mono.html" } ], "evidence_gap_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.", "evidence_gap_en": "Legal basis, tax base, behaviour, net collection and actual cash date.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-agencies.json" }, { "measure_id": "3.18", "category": "03", "category_fr": "Agences et opérateurs", "category_en": "Agencies and operators", "title_fr": "Décompte exhaustif des organismes publics nationaux publié au Journal officiel", "title_en": "Publish an exhaustive count of national public bodies in the Official Journal", "historical_reference_fr": "Effet structurel", "historical_reference_en": "Structural effect", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Le Sénat retient un périmètre de 1 153 organismes publics nationaux hors régimes de base de sécurité sociale et autres établissements relevant du code de la sécurité sociale. Ce nombre doit être daté et versionné : il n'est pas un compteur éternel.", "reference_basis_en": "The Senate uses a perimeter of 1,153 national public bodies, excluding basic social-security schemes and other bodies governed by the Social Security Code. This count must be dated and versioned rather than treated as permanent.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "non_autonomous", "recurrence_fr": "Pas de flux autonome", "recurrence_en": "No autonomous flow", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "no_autonomous_booking", "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome", "consolidation_gate_en": "Rule / governance — €0 autonomous booking", "timing_class": "no_autonomous_timing", "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.", "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "Sénat — définition du périmètre de 1 153 organismes", "primary_source_url": "https://www.senat.fr/rap/r24-807-1/r24-807-1_mono.html", "primary_source_domain": "senat.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Sénat — définition du périmètre de 1 153 organismes", "url": "https://www.senat.fr/rap/r24-807-1/r24-807-1_mono.html" } ], "evidence_gap_fr": "Documenter uniquement le coût d’application éventuel ; aucun gain autonome à certifier.", "evidence_gap_en": "Document only any implementation cost; there is no autonomous saving to certify.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-agencies.json" }, { "measure_id": "4.01", "category": "04", "category_fr": "Justice", "category_en": "Justice", "title_fr": "Doublement des moyens budgétaires de la justice sur 5 ans", "title_en": "Double justice funding over five years", "historical_reference_fr": "Investissement", "historical_reference_en": "Investment", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "La loi de finances 2026 ouvre 12,967 Md€ de crédits de paiement à la mission Justice, dont 4,742 Md€ pour la justice judiciaire et 5,505 Md€ pour l’administration pénitentiaire.", "reference_basis_en": "The 2026 Finance Act opens €12.967bn in payment appropriations for the Justice mission, including €4.742bn for judicial justice and €5.505bn for prison administration.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "phased_multi_year", "recurrence_fr": "Pluriannuel / montée en charge", "recurrence_en": "Multi-year / phased", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "five_year_program", "timing_rule_fr": "Doublement des moyens sur cinq ans : trajectoire de dépense, pas économie.", "timing_rule_en": "Five-year increase in resources: spending path, not a saving.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Légifrance — loi de finances 2026, état B", "primary_source_url": "https://www.legifrance.gouv.fr/loda/id/JORFTEXT000053508155", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — loi de finances 2026, état B", "url": "https://www.legifrance.gouv.fr/loda/id/JORFTEXT000053508155" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-justice.json" }, { "measure_id": "4.02", "category": "04", "category_fr": "Justice", "category_en": "Justice", "title_fr": "Déploiement de l'intelligence artificielle dans les 164 tribunaux", "title_en": "Deploy artificial intelligence across 164 judicial courts", "historical_reference_fr": "1,2 Md€ par an — GP", "historical_reference_en": "€1.2bn per year — productivity", "historical_low_m_eur": 1200.0, "historical_high_m_eur": 1200.0, "monetary_reference_present": true, "reference_basis_fr": "Le réseau de référence compte 164 tribunaux judiciaires. Le règlement européen sur l’IA classe comme à haut risque les systèmes utilisés par une autorité judiciaire pour aider à rechercher ou interpréter les faits et le droit lorsqu’ils influencent réellement la décision ; la décision finale doit rester humaine.", "reference_basis_en": "The reference network comprises 164 judicial courts. The EU AI Act treats systems used by a judicial authority to help research or interpret facts and law as high-risk when they materially influence decision-making; final decision-making must remain human-driven.", "reference_year": 2024, "reference_year_basis": "source_metadata", "recurrence_class": "phased_multi_year", "recurrence_fr": "Pluriannuel / montée en charge", "recurrence_en": "Multi-year / phased", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "productivity_gate", "consolidation_gate_fr": "Productivité — 0 € tant qu’un coût réel n’a pas disparu", "consolidation_gate_en": "Productivity — €0 until a real cost disappears", "timing_class": "realisation_contingent", "timing_rule_fr": "Montée en charge uniquement à mesure que postes, contrats, achats ou recrutements sont réellement évités.", "timing_rule_en": "Phase in only as posts, contracts, purchases or hires are actually avoided.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Observatoire des territoires — 164 tribunaux judiciaires", "primary_source_url": "https://www.observatoire-des-territoires.gouv.fr/perimetre-des-ressorts-des-tribunaux-judiciaires", "primary_source_domain": "observatoire-des-territoires.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 3, "internal_reference_count": 0, "all_sources": [ { "label": "Observatoire des territoires — 164 tribunaux judiciaires", "url": "https://www.observatoire-des-territoires.gouv.fr/perimetre-des-ressorts-des-tribunaux-judiciaires" }, { "label": "EUR-Lex — règlement IA 2024/1689", "url": "https://eur-lex.europa.eu/eli/reg/2024/1689/oj/fra" }, { "label": "CEPEJ — charte éthique IA et justice", "url": "https://www.coe.int/fr/web/cepej/ethical-charter-on-ai1" } ], "evidence_gap_fr": "Relier le gain de productivité à une dépense, un poste, un contrat ou un recrutement réellement supprimé/évité.", "evidence_gap_en": "Link productivity to an expenditure, post, contract or recruitment actually removed/avoided.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-justice.json" }, { "measure_id": "4.03", "category": "04", "category_fr": "Justice", "category_en": "Justice", "title_fr": "Pré-instruction automatisée des dossiers simples", "title_en": "Automated pre-processing of simple cases", "historical_reference_fr": "800 M€ par an — GP", "historical_reference_en": "€800m per year — productivity", "historical_low_m_eur": 800.0, "historical_high_m_eur": 800.0, "monetary_reference_present": true, "reference_basis_fr": "La CEPEJ cite parmi les usages possibles l’orientation et la gestion des dossiers, tout en imposant qualité, sécurité, transparence et maîtrise humaine. Un tri procédural étroit n’a pas le même profil de risque qu’un outil influençant l’analyse juridique.", "reference_basis_en": "The CEPEJ identifies case routing and management among possible uses, while requiring quality, security, transparency and user control. A narrow procedural task has a different risk profile from a tool influencing legal analysis.", "reference_year": 2024, "reference_year_basis": "source_metadata", "recurrence_class": "phased_multi_year", "recurrence_fr": "Pluriannuel / montée en charge", "recurrence_en": "Multi-year / phased", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "productivity_gate", "consolidation_gate_fr": "Productivité — 0 € tant qu’un coût réel n’a pas disparu", "consolidation_gate_en": "Productivity — €0 until a real cost disappears", "timing_class": "realisation_contingent", "timing_rule_fr": "Montée en charge uniquement à mesure que postes, contrats, achats ou recrutements sont réellement évités.", "timing_rule_en": "Phase in only as posts, contracts, purchases or hires are actually avoided.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "CEPEJ — usages possibles de l’IA judiciaire", "primary_source_url": "https://www.coe.int/en/web/cepej/cepej-working-group-cyber-just", "primary_source_domain": "coe.int", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "CEPEJ — usages possibles de l’IA judiciaire", "url": "https://www.coe.int/en/web/cepej/cepej-working-group-cyber-just" }, { "label": "EUR-Lex — règlement IA", "url": "https://eur-lex.europa.eu/eli/reg/2024/1689/oj/fra" } ], "evidence_gap_fr": "Relier le gain de productivité à une dépense, un poste, un contrat ou un recrutement réellement supprimé/évité.", "evidence_gap_en": "Link productivity to an expenditure, post, contract or recruitment actually removed/avoided.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-justice.json" }, { "measure_id": "4.04", "category": "04", "category_fr": "Justice", "category_en": "Justice", "title_fr": "Recherche de jurisprudence assistée par intelligence artificielle", "title_en": "AI-assisted case-law research", "historical_reference_fr": "150 M€ par an — GP", "historical_reference_en": "€150m per year — productivity", "historical_low_m_eur": 150.0, "historical_high_m_eur": 150.0, "monetary_reference_present": true, "reference_basis_fr": "La CEPEJ identifie explicitement la recherche juridique comme usage d’assistance possible. Le règlement IA vise spécifiquement les outils d’aide à la recherche et à l’interprétation des faits et du droit utilisés par une autorité judiciaire.", "reference_basis_en": "The CEPEJ explicitly identifies legal research as a possible assistive use. The AI Act specifically addresses systems helping judicial authorities research and interpret facts and law.", "reference_year": 2024, "reference_year_basis": "source_metadata", "recurrence_class": "phased_multi_year", "recurrence_fr": "Pluriannuel / montée en charge", "recurrence_en": "Multi-year / phased", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "productivity_gate", "consolidation_gate_fr": "Productivité — 0 € tant qu’un coût réel n’a pas disparu", "consolidation_gate_en": "Productivity — €0 until a real cost disappears", "timing_class": "realisation_contingent", "timing_rule_fr": "Montée en charge uniquement à mesure que postes, contrats, achats ou recrutements sont réellement évités.", "timing_rule_en": "Phase in only as posts, contracts, purchases or hires are actually avoided.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "CEPEJ — usages IA pour les professionnels de justice", "primary_source_url": "https://www.coe.int/en/web/cepej/cepej-working-group-cyber-just", "primary_source_domain": "coe.int", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "CEPEJ — usages IA pour les professionnels de justice", "url": "https://www.coe.int/en/web/cepej/cepej-working-group-cyber-just" }, { "label": "EUR-Lex — règlement IA", "url": "https://eur-lex.europa.eu/eli/reg/2024/1689/oj/fra" } ], "evidence_gap_fr": "Relier le gain de productivité à une dépense, un poste, un contrat ou un recrutement réellement supprimé/évité.", "evidence_gap_en": "Link productivity to an expenditure, post, contract or recruitment actually removed/avoided.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-justice.json" }, { "measure_id": "4.05", "category": "04", "category_fr": "Justice", "category_en": "Justice", "title_fr": "Analyse de cohérence des décisions par échantillonnage", "title_en": "Consistency analysis of decisions by sampling", "historical_reference_fr": "Effet structurel", "historical_reference_en": "Structural effect", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Le règlement IA distingue les systèmes détectant des constantes ou écarts dans des décisions déjà rendues lorsqu’ils ne remplacent ni n’influencent l’évaluation humaine sans examen approprié. La CEPEJ exige transparence, non-discrimination et contrôle utilisateur.", "reference_basis_en": "The AI Act distinguishes systems detecting patterns or deviations in already-completed decisions when they neither replace nor influence the human assessment without proper review. CEPEJ principles require transparency, non-discrimination and user control.", "reference_year": 2024, "reference_year_basis": "source_metadata", "recurrence_class": "non_autonomous", "recurrence_fr": "Pas de flux autonome", "recurrence_en": "No autonomous flow", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "no_autonomous_booking", "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome", "consolidation_gate_en": "Rule / governance — €0 autonomous booking", "timing_class": "no_autonomous_timing", "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.", "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "EUR-Lex — règlement IA, classification et contrôle humain", "primary_source_url": "https://eur-lex.europa.eu/eli/reg/2024/1689/oj/fra", "primary_source_domain": "eur-lex.europa.eu", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "EUR-Lex — règlement IA, classification et contrôle humain", "url": "https://eur-lex.europa.eu/eli/reg/2024/1689/oj/fra" }, { "label": "CEPEJ — principes éthiques", "url": "https://www.coe.int/fr/web/cepej/ethical-charter-on-ai1" } ], "evidence_gap_fr": "Documenter uniquement le coût d’application éventuel ; aucun gain autonome à certifier.", "evidence_gap_en": "Document only any implementation cost; there is no autonomous saving to certify.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-justice.json" }, { "measure_id": "4.06", "category": "04", "category_fr": "Justice", "category_en": "Justice", "title_fr": "Déjudiciarisation des litiges fiscaux simples", "title_en": "Remove simple tax disputes from full judicial proceedings", "historical_reference_fr": "2 à 4 Md€ par an — GP", "historical_reference_en": "€2–4bn per year — productivity", "historical_low_m_eur": 2000.0, "historical_high_m_eur": 4000.0, "monetary_reference_present": true, "reference_basis_fr": "Pour les impôts directs, taxes sur le chiffre d’affaires et taxes assimilées, le contentieux après réclamation relève principalement du tribunal administratif. Le chiffrage doit donc distinguer justice administrative, éventuels contentieux judiciaires fiscaux et traitement préalable par la DGFiP.", "reference_basis_en": "For direct taxes, turnover taxes and similar levies, litigation following an administrative claim is mainly handled by administrative courts. Costing must therefore separate administrative justice, any judicial tax litigation, and prior processing by the tax administration.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "BOFiP — contentieux fiscal devant le tribunal administratif", "primary_source_url": "https://bofip.impots.gouv.fr/bofip/2144-PGP.html/identifiant%3DBOI-CTX-ADM-10-20191030", "primary_source_domain": "bofip.impots.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "BOFiP — contentieux fiscal devant le tribunal administratif", "url": "https://bofip.impots.gouv.fr/bofip/2144-PGP.html/identifiant%3DBOI-CTX-ADM-10-20191030" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-justice.json" }, { "measure_id": "4.07", "category": "04", "category_fr": "Justice", "category_en": "Justice", "title_fr": "Réduction du délai moyen de jugement civil à 6 mois", "title_en": "Reduce average civil-case processing time to six months", "historical_reference_fr": "Effet structurel", "historical_reference_en": "Structural effect", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Les documents budgétaires cités par le Sénat indiquent un délai moyen de traitement civil passé de 8,2 mois en 2021 à 7,0 mois en 2024 ; 84,8 % des affaires civiles de première instance étaient terminées en moins de douze mois en 2024. Certains contentieux restent toutefois à 14,9–18,9 mois.", "reference_basis_en": "Budget documents cited by the Senate report an average civil-processing time falling from 8.2 months in 2021 to 7.0 months in 2024; 84.8% of first-instance civil cases ended within twelve months in 2024. Some case types nevertheless remain at 14.9–18.9 months.", "reference_year": 2024, "reference_year_basis": "reference_text", "recurrence_class": "phased_multi_year", "recurrence_fr": "Pluriannuel / montée en charge", "recurrence_en": "Multi-year / phased", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "productivity_gate", "consolidation_gate_fr": "Productivité — 0 € tant qu’un coût réel n’a pas disparu", "consolidation_gate_en": "Productivity — €0 until a real cost disappears", "timing_class": "realisation_contingent", "timing_rule_fr": "Montée en charge uniquement à mesure que postes, contrats, achats ou recrutements sont réellement évités.", "timing_rule_en": "Phase in only as posts, contracts, purchases or hires are actually avoided.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Sénat — PLF 2026 Justice, délais civils", "primary_source_url": "https://www.senat.fr/rap/l25-139-317/l25-139-317_mono.html", "primary_source_domain": "senat.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Sénat — PLF 2026 Justice, délais civils", "url": "https://www.senat.fr/rap/l25-139-317/l25-139-317_mono.html" } ], "evidence_gap_fr": "Relier le gain de productivité à une dépense, un poste, un contrat ou un recrutement réellement supprimé/évité.", "evidence_gap_en": "Link productivity to an expenditure, post, contract or recruitment actually removed/avoided.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-justice.json" }, { "measure_id": "4.08", "category": "04", "category_fr": "Justice", "category_en": "Justice", "title_fr": "Création de 5 000 postes nets de magistrats et greffiers par redéploiement", "title_en": "Create 5,000 net judge and court-clerk posts through redeployment", "historical_reference_fr": "Effet structurel", "historical_reference_en": "Structural effect", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "La loi de programmation 2023-2027 prévoit déjà 1 500 magistrats, 1 800 greffiers et 1 100 attachés de justice supplémentaires d’ici 2027. Pour 2026, le programme Justice judiciaire prévoit +660 ETP, dont 286 magistrats et 342 greffiers.", "reference_basis_en": "The 2023–2027 Justice Programming Act already provides for 1,500 additional judges, 1,800 court clerks and 1,100 justice attachés by 2027. For 2026, the Judicial Justice programme plans +660 FTEs, including 286 judges and 342 court clerks.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "phased_multi_year", "recurrence_fr": "Pluriannuel / montée en charge", "recurrence_en": "Multi-year / phased", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "productivity_gate", "consolidation_gate_fr": "Productivité — 0 € tant qu’un coût réel n’a pas disparu", "consolidation_gate_en": "Productivity — €0 until a real cost disappears", "timing_class": "realisation_contingent", "timing_rule_fr": "Montée en charge uniquement à mesure que postes, contrats, achats ou recrutements sont réellement évités.", "timing_rule_en": "Phase in only as posts, contracts, purchases or hires are actually avoided.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Ministère de la Justice — recrutements LOPJ 2023-2027", "primary_source_url": "https://www.justice.gouv.fr/actualites/espace-presse/plan-massif-recrutements-justice-eric-dupond-moretti-annonce-repartition-renforts", "primary_source_domain": "justice.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "Ministère de la Justice — recrutements LOPJ 2023-2027", "url": "https://www.justice.gouv.fr/actualites/espace-presse/plan-massif-recrutements-justice-eric-dupond-moretti-annonce-repartition-renforts" }, { "label": "Sénat — PLF 2026, créations de postes", "url": "https://www.senat.fr/rap/l25-139-317/l25-139-317_mono.html" } ], "evidence_gap_fr": "Relier le gain de productivité à une dépense, un poste, un contrat ou un recrutement réellement supprimé/évité.", "evidence_gap_en": "Link productivity to an expenditure, post, contract or recruitment actually removed/avoided.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-justice.json" }, { "measure_id": "4.09", "category": "04", "category_fr": "Justice", "category_en": "Justice", "title_fr": "Intervention humaine obligatoire pour toute décision défavorable", "title_en": "Mandatory human intervention for every adverse decision", "historical_reference_fr": "Effet structurel", "historical_reference_en": "Structural effect", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Le règlement européen sur l’IA précise que les outils peuvent soutenir le pouvoir de décision des juges mais ne doivent pas le remplacer : la décision finale doit rester une activité humaine. La CEPEJ retient également le principe de maîtrise par l’utilisateur.", "reference_basis_en": "The EU AI Act states that AI tools may support judges’ decision-making power but should not replace it: final decision-making must remain human-driven. The CEPEJ likewise applies a user-control principle.", "reference_year": 2024, "reference_year_basis": "source_metadata", "recurrence_class": "non_autonomous", "recurrence_fr": "Pas de flux autonome", "recurrence_en": "No autonomous flow", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "no_autonomous_booking", "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome", "consolidation_gate_en": "Rule / governance — €0 autonomous booking", "timing_class": "no_autonomous_timing", "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.", "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "EUR-Lex — règlement IA", "primary_source_url": "https://eur-lex.europa.eu/eli/reg/2024/1689/oj/fra", "primary_source_domain": "eur-lex.europa.eu", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "EUR-Lex — règlement IA", "url": "https://eur-lex.europa.eu/eli/reg/2024/1689/oj/fra" }, { "label": "CEPEJ — charte éthique", "url": "https://www.coe.int/fr/web/cepej/ethical-charter-on-ai1" } ], "evidence_gap_fr": "Documenter uniquement le coût d’application éventuel ; aucun gain autonome à certifier.", "evidence_gap_en": "Document only any implementation cost; there is no autonomous saving to certify.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-justice.json" }, { "measure_id": "4.10", "category": "04", "category_fr": "Justice", "category_en": "Justice", "title_fr": "Traçabilité totale des décisions assistées, archivage 10 ans", "title_en": "Full traceability of AI-assisted decisions, ten-year archiving", "historical_reference_fr": "Effet structurel", "historical_reference_en": "Structural effect", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Les référentiels européens d’IA judiciaire insistent sur transparence, qualité, sécurité, possibilité d’audit et contrôle humain. Le règlement IA impose en outre des exigences spécifiques aux systèmes à haut risque, notamment gestion des risques et traçabilité.", "reference_basis_en": "European judicial-AI frameworks emphasise transparency, quality, security, auditability and human control. The AI Act also imposes specific requirements on high-risk systems, including risk management and traceability.", "reference_year": 2024, "reference_year_basis": "source_metadata", "recurrence_class": "non_autonomous", "recurrence_fr": "Pas de flux autonome", "recurrence_en": "No autonomous flow", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "no_autonomous_booking", "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome", "consolidation_gate_en": "Rule / governance — €0 autonomous booking", "timing_class": "no_autonomous_timing", "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.", "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "CEPEJ — principes éthiques et cyberjustice", "primary_source_url": "https://www.coe.int/en/web/cepej/cepej-working-group-cyber-just", "primary_source_domain": "coe.int", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "CEPEJ — principes éthiques et cyberjustice", "url": "https://www.coe.int/en/web/cepej/cepej-working-group-cyber-just" }, { "label": "EUR-Lex — règlement IA", "url": "https://eur-lex.europa.eu/eli/reg/2024/1689/oj/fra" } ], "evidence_gap_fr": "Documenter uniquement le coût d’application éventuel ; aucun gain autonome à certifier.", "evidence_gap_en": "Document only any implementation cost; there is no autonomous saving to certify.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-justice.json" }, { "measure_id": "5.01", "category": "05", "category_fr": "Santé", "category_en": "Health", "title_fr": "Réduction des effectifs administratifs hospitaliers, augmentation des soignants", "title_en": "Reduce hospital administrative staffing and increase care staff", "historical_reference_fr": "3,5 Md€ par an — EB C", "historical_reference_en": "€3.5bn per year — direct budget saving, level C", "historical_low_m_eur": 3500.0, "historical_high_m_eur": 3500.0, "monetary_reference_present": true, "reference_basis_fr": "La DREES recense environ 1,4 million de salariés hospitaliers fin 2024. Les personnels administratifs représentent 11 % des effectifs, soit environ 155 000 personnes par simple ordre de grandeur. Cette catégorie comprend aussi secrétariats médicaux, accueil, régulation et facturation.", "reference_basis_en": "DREES counts about 1.4 million hospital employees at end-2024. Administrative staff represent 11% of the workforce, roughly 155,000 people as a mechanical order of magnitude. This category also includes medical secretaries, reception, dispatch and billing staff.", "reference_year": 2024, "reference_year_basis": "reference_text", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "ASSO", "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)", "accounting_sector_en": "Social-security funds (ASSO)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "DREES — effectifs hospitaliers 2004-2024", "primary_source_url": "https://drees.solidarites-sante.gouv.fr/communique-de-presse-jeux-de-donnees/jeux-de-donnees/les-effectifs-salaries-du-secteur-hospitalier", "primary_source_domain": "drees.solidarites-sante.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "DREES — effectifs hospitaliers 2004-2024", "url": "https://drees.solidarites-sante.gouv.fr/communique-de-presse-jeux-de-donnees/jeux-de-donnees/les-effectifs-salaries-du-secteur-hospitalier" }, { "label": "DREES — panorama établissements de santé 2024", "url": "https://www.drees.solidarites-sante.gouv.fr/publications-communique-de-presse-documents-de-reference/panoramas-de-la-drees/260520-Etablissements-de-sant%C3%A9-en-2024" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-health.json" }, { "measure_id": "5.02", "category": "05", "category_fr": "Santé", "category_en": "Health", "title_fr": "Rapport vocal de fin de service par intelligence artificielle", "title_en": "AI-assisted end-of-shift voice report", "historical_reference_fr": "2,8 Md€ par an — GP C", "historical_reference_en": "€2.8bn per year — productivity, level C", "historical_low_m_eur": 2800.0, "historical_high_m_eur": 2800.0, "monetary_reference_present": true, "reference_basis_fr": "La HAS distingue les technologies d’IA à finalité médicale des outils de fonctions support pouvant réduire la charge administrative, par exemple l’aide à la rédaction de synthèses médicales. Elle demande un usage supervisé, raisonné et contrôlé.", "reference_basis_en": "HAS distinguishes medical-purpose AI from support-function tools that may reduce administrative workload, including assistance with medical summaries. It calls for supervised, deliberate and controlled use.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "ASSO", "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)", "accounting_sector_en": "Social-security funds (ASSO)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "HAS — technologies numériques et IA à usage professionnel", "primary_source_url": "https://www.has-sante.fr/jcms/p_3363066/fr/dispositifs-medicaux-numeriques-a-usage-professionnel", "primary_source_domain": "has-sante.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "HAS — technologies numériques et IA à usage professionnel", "url": "https://www.has-sante.fr/jcms/p_3363066/fr/dispositifs-medicaux-numeriques-a-usage-professionnel" }, { "label": "HAS — premières clefs d’usage de l’IA générative", "url": "https://www.has-sante.fr/jcms/p_3703115/fr/premieres-clefs-d-usage-de-l-ia-generative-en-sante" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-health.json" }, { "measure_id": "5.03", "category": "05", "category_fr": "Santé", "category_en": "Health", "title_fr": "Reversement des dépassements d’honoraires excessifs", "title_en": "Recovery of excessive extra fees", "historical_reference_fr": "1,2 Md€ par an — RN C", "historical_reference_en": "€1.2bn per year — new/recovered revenue, level C", "historical_low_m_eur": 1200.0, "historical_high_m_eur": 1200.0, "monetary_reference_present": true, "reference_basis_fr": "L’Assurance Maladie publie dans le SNDS les montants de dépassements d’honoraires par profession et territoire. En 2024, 51,7 % des spécialistes de secteur 2 éligibles adhéraient à l’Optam/Optam-ACO ; ce taux atteignait 53,1 % au 30 juin 2025.", "reference_basis_en": "French National Health Insurance publishes extra-fee amounts from the SNDS by profession and territory. In 2024, 51.7% of eligible sector-2 specialists belonged to Optam/Optam-ACO; the rate reached 53.1% at 30 June 2025.", "reference_year": 2025, "reference_year_basis": "reference_text", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "ASSO", "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)", "accounting_sector_en": "Social-security funds (ASSO)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cash_revenue", "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé", "consolidation_gate_en": "Revenue — net cash actually collected only", "timing_class": "cash_after_effective_date", "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.", "timing_rule_en": "No anticipation: book net cash collected after the effective date.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Assurance Maladie — honoraires et dépassements 2016-2024", "primary_source_url": "https://www.assurance-maladie.ameli.fr/etudes-et-donnees/honoraire-professionnels-sante-liberaux-departement", "primary_source_domain": "assurance-maladie.ameli.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "Assurance Maladie — honoraires et dépassements 2016-2024", "url": "https://www.assurance-maladie.ameli.fr/etudes-et-donnees/honoraire-professionnels-sante-liberaux-departement" }, { "label": "Assurance Maladie — Observatoire de l’accès aux soins", "url": "https://www.assurance-maladie.ameli.fr/presse/2025-09-25-cp-lancement-observatoire-acces-soins" } ], "evidence_gap_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.", "evidence_gap_en": "Legal basis, tax base, behaviour, net collection and actual cash date.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-health.json" }, { "measure_id": "5.04", "category": "05", "category_fr": "Santé", "category_en": "Health", "title_fr": "Déréférencement des plateformes de rendez-vous à plus de 3 mois", "title_en": "Delist appointment platforms showing waits above three months", "historical_reference_fr": "Effet structurel", "historical_reference_en": "Structural effect", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Les délais d’accès reflètent d’abord la disponibilité réelle de l’offre médicale. Une règle visant les plateformes doit distinguer absence de créneau, information trompeuse, gestion de liste d’attente et responsabilité propre du praticien ou du territoire.", "reference_basis_en": "Waiting times primarily reflect actual clinical capacity. A rule targeting platforms must distinguish lack of available slots, misleading information, waiting-list management and the responsibility of the practitioner or local care supply.", "reference_year": 2025, "reference_year_basis": "source_metadata", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "ASSO", "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)", "accounting_sector_en": "Social-security funds (ASSO)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Assurance Maladie — Observatoire de l’accès aux soins", "primary_source_url": "https://www.assurance-maladie.ameli.fr/presse/2025-09-25-cp-lancement-observatoire-acces-soins", "primary_source_domain": "assurance-maladie.ameli.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Assurance Maladie — Observatoire de l’accès aux soins", "url": "https://www.assurance-maladie.ameli.fr/presse/2025-09-25-cp-lancement-observatoire-acces-soins" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-health.json" }, { "measure_id": "5.05", "category": "05", "category_fr": "Santé", "category_en": "Health", "title_fr": "Réintégration des agences régionales de santé au ministère (montant net)", "title_en": "Reintegrate regional health agencies into the ministry (net amount)", "historical_reference_fr": "180 à 350 M€ par an — EB C", "historical_reference_en": "€180m–€350m per year — direct budget saving, level C", "historical_low_m_eur": 180.0, "historical_high_m_eur": 350.0, "monetary_reference_present": true, "reference_basis_fr": "Le référentiel budgétaire du PLF 2026 indiquait 8 114 ETPT pour les ARS et 627,142 M€ de subvention pour charges de service public. Par ailleurs, la LFSS 2026 fixe le sous-objectif FIR et soutien national à l’investissement à 6,4 Md€ et l’arrêté du 2 juin 2026 fixe à 5,178 Md€ la seule dotation Assurance maladie au FIR.", "reference_basis_en": "The 2026 budget-preparation benchmark showed 8,114 FTEs for regional health agencies and €627.142m in operating subsidy. Separately, the 2026 Social Security Financing Act sets the regional intervention fund and national investment sub-target at €6.4bn, while the 2 June 2026 order sets the health-insurance contribution to the regional intervention fund alone at €5.178bn.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Sénat — PLF 2026, ARS : subvention et emplois", "primary_source_url": "https://www.senat.fr/rap/l25-139-331/l25-139-3319.html", "primary_source_domain": "senat.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 3, "internal_reference_count": 0, "all_sources": [ { "label": "Sénat — PLF 2026, ARS : subvention et emplois", "url": "https://www.senat.fr/rap/l25-139-331/l25-139-3319.html" }, { "label": "Légifrance — LFSS 2026, ONDAM/FIR", "url": "https://www.legifrance.gouv.fr/jorf/article_jo/JORFARTI000053227034" }, { "label": "Légifrance — dotation Assurance maladie au FIR 2026", "url": "https://www.legifrance.gouv.fr/loda/id/JORFTEXT000054200326/2026-06-08" } ], "evidence_gap_fr": "Ventiler l’assiette entre sous-secteurs et attribuer chaque flux à un propriétaire unique avant consolidation.", "evidence_gap_en": "Split the baseline across subsectors and assign each flow to one unique owner before consolidation.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-health.json" }, { "measure_id": "5.06", "category": "05", "category_fr": "Santé", "category_en": "Health", "title_fr": "Maintien des hébergeurs de données de santé certifiés", "title_en": "Maintain certified health-data hosting", "historical_reference_fr": "Effet structurel — garantie juridique", "historical_reference_en": "Structural effect — legal safeguard", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Les hébergeurs de données de santé numériques doivent être certifiés HDS. L’Agence du Numérique en Santé recensait 391 hébergeurs certifiés en mai 2026 et 9 organismes de certification habilités.", "reference_basis_en": "Digital health-data hosts must hold HDS certification. The French Digital Health Agency counted 391 certified HDS hosts in May 2026 and 9 authorised certification bodies.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "non_autonomous", "recurrence_fr": "Pas de flux autonome", "recurrence_en": "No autonomous flow", "accounting_sector": "ASSO", "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)", "accounting_sector_en": "Social-security funds (ASSO)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "no_autonomous_booking", "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome", "consolidation_gate_en": "Rule / governance — €0 autonomous booking", "timing_class": "no_autonomous_timing", "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.", "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Agence du Numérique en Santé — certification HDS", "primary_source_url": "https://esante.gouv.fr/ens/offre/hds", "primary_source_domain": "esante.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "Agence du Numérique en Santé — certification HDS", "url": "https://esante.gouv.fr/ens/offre/hds" }, { "label": "ANS — référentiel HDS", "url": "https://esante.gouv.fr/services/hebergeurs-de-donnees-de-sante/les-referentiels-de-la-procedure-de-certification" } ], "evidence_gap_fr": "Documenter uniquement le coût d’application éventuel ; aucun gain autonome à certifier.", "evidence_gap_en": "Document only any implementation cost; there is no autonomous saving to certify.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-health.json" }, { "measure_id": "5.07", "category": "05", "category_fr": "Santé", "category_en": "Health", "title_fr": "Détection précoce des pathologies par intelligence artificielle", "title_en": "Early disease detection with artificial intelligence", "historical_reference_fr": "Effet structurel", "historical_reference_en": "Structural effect", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "La HAS recense déjà des dispositifs médicaux numériques et systèmes d’IA utilisés comme aide au dépistage, au diagnostic ou à la décision médicale. Leur évaluation reste fondée sur le bénéfice clinique, la sécurité et le bon usage.", "reference_basis_en": "HAS already recognises digital medical devices and AI systems used to assist screening, diagnosis or clinical decision-making. Evaluation remains based on clinical benefit, safety and appropriate use.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "non_autonomous", "recurrence_fr": "Pas de flux autonome", "recurrence_en": "No autonomous flow", "accounting_sector": "ASSO", "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)", "accounting_sector_en": "Social-security funds (ASSO)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "no_autonomous_booking", "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome", "consolidation_gate_en": "Rule / governance — €0 autonomous booking", "timing_class": "no_autonomous_timing", "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.", "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "HAS — technologies numériques et systèmes d’IA", "primary_source_url": "https://www.has-sante.fr/jcms/p_3363066/fr/dispositifs-medicaux-numeriques-a-usage-professionnel", "primary_source_domain": "has-sante.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "HAS — technologies numériques et systèmes d’IA", "url": "https://www.has-sante.fr/jcms/p_3363066/fr/dispositifs-medicaux-numeriques-a-usage-professionnel" } ], "evidence_gap_fr": "Documenter uniquement le coût d’application éventuel ; aucun gain autonome à certifier.", "evidence_gap_en": "Document only any implementation cost; there is no autonomous saving to certify.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-health.json" }, { "measure_id": "5.08", "category": "05", "category_fr": "Santé", "category_en": "Health", "title_fr": "Plafonnement des dépassements d’honoraires en secteur 2", "title_en": "Cap sector-2 extra fees", "historical_reference_fr": "Effet structurel", "historical_reference_en": "Structural effect", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "La convention médicale 2024-2029 s’appuie déjà sur Optam/Optam-ACO pour modérer les dépassements. En 2024, 51,7 % des spécialistes de secteur 2 éligibles y adhéraient et 53,1 % au 30 juin 2025.", "reference_basis_en": "The 2024-2029 medical convention already uses Optam/Optam-ACO to moderate extra fees. In 2024, 51.7% of eligible sector-2 specialists participated, rising to 53.1% at 30 June 2025.", "reference_year": 2025, "reference_year_basis": "reference_text", "recurrence_class": "non_autonomous", "recurrence_fr": "Pas de flux autonome", "recurrence_en": "No autonomous flow", "accounting_sector": "ASSO", "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)", "accounting_sector_en": "Social-security funds (ASSO)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "no_autonomous_booking", "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome", "consolidation_gate_en": "Rule / governance — €0 autonomous booking", "timing_class": "no_autonomous_timing", "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.", "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Assurance Maladie — Observatoire de l’accès aux soins", "primary_source_url": "https://www.assurance-maladie.ameli.fr/presse/2025-09-25-cp-lancement-observatoire-acces-soins", "primary_source_domain": "assurance-maladie.ameli.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "Assurance Maladie — Observatoire de l’accès aux soins", "url": "https://www.assurance-maladie.ameli.fr/presse/2025-09-25-cp-lancement-observatoire-acces-soins" }, { "label": "Assurance Maladie — données d’honoraires", "url": "https://www.assurance-maladie.ameli.fr/etudes-et-donnees/honoraire-professionnels-sante-liberaux-departement" } ], "evidence_gap_fr": "Documenter uniquement le coût d’application éventuel ; aucun gain autonome à certifier.", "evidence_gap_en": "Document only any implementation cost; there is no autonomous saving to certify.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-health.json" }, { "measure_id": "6.01", "category": "06", "category_fr": "Fiscalité", "category_en": "Taxation", "title_fr": "Plafonnement constitutionnel des prélèvements à 50 pour cent", "title_en": "Constitutional cap on compulsory levies at 50 percent", "historical_reference_fr": "Effet structurel — Constitution", "historical_reference_en": "Structural effect — Constitution", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "L’Insee mesure les prélèvements obligatoires à 43,6 % du PIB en 2025. Un plafond constitutionnel de 50 % serait donc aujourd’hui non contraignant ; il agit comme garde-fou contre une hausse future.", "reference_basis_en": "INSEE measures compulsory levies at 43.6% of GDP in 2025. A 50% constitutional ceiling would therefore not bind today; it would act as a safeguard against future increases.", "reference_year": 2025, "reference_year_basis": "reference_text", "recurrence_class": "non_autonomous", "recurrence_fr": "Pas de flux autonome", "recurrence_en": "No autonomous flow", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "no_autonomous_booking", "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome", "consolidation_gate_en": "Rule / governance — €0 autonomous booking", "timing_class": "no_autonomous_timing", "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.", "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Insee — prélèvements obligatoires 1959-2025", "primary_source_url": "https://www.insee.fr/fr/statistiques/2381412", "primary_source_domain": "insee.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "Insee — prélèvements obligatoires 1959-2025", "url": "https://www.insee.fr/fr/statistiques/2381412" }, { "label": "Insee — administrations publiques 2025", "url": "https://www.insee.fr/fr/statistiques/8997691" } ], "evidence_gap_fr": "Documenter uniquement le coût d’application éventuel ; aucun gain autonome à certifier.", "evidence_gap_en": "Document only any implementation cost; there is no autonomous saving to certify.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-taxation.json" }, { "measure_id": "6.02", "category": "06", "category_fr": "Fiscalité", "category_en": "Taxation", "title_fr": "Réduction des charges patronales sur les bas salaires", "title_en": "Reduce employer social contributions on low wages", "historical_reference_fr": "Gain pour les ménages / emploi — GM", "historical_reference_en": "Household / employment gain — GM", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Depuis le 1er janvier 2026, la réduction générale dégressive unique est déjà maximale au SMIC puis décroît jusqu’à moins de 3 SMIC. Une réduction supplémentaire part donc d’un système d’allègement déjà très large.", "reference_basis_en": "Since 1 January 2026, the single degressive general reduction is already maximal at the minimum wage and tapers off up to below 3 minimum wages. Any further reduction therefore starts from an already broad relief system.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "ASSO", "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)", "accounting_sector_en": "Social-security funds (ASSO)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "funded_revenue_loss", "consolidation_gate_fr": "Baisse de recette — financement pluriannuel préalable", "consolidation_gate_en": "Revenue loss — prior multi-year funding required", "timing_class": "effective_date_funded", "timing_rule_fr": "Le coût apparaît dès l’entrée en vigueur ; une ressource durable doit être identifiée avant pérennisation.", "timing_rule_en": "Cost starts at the effective date; durable funding must be identified before permanence.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Urssaf — réduction générale dégressive unique 2026", "primary_source_url": "https://mon-entreprise.urssaf.fr/documentation/salari%C3%A9/cotisations/exon%C3%A9rations/RGDU", "primary_source_domain": "mon-entreprise.urssaf.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Urssaf — réduction générale dégressive unique 2026", "url": "https://mon-entreprise.urssaf.fr/documentation/salari%C3%A9/cotisations/exon%C3%A9rations/RGDU" } ], "evidence_gap_fr": "Coût annuel net, assiette, montée en charge et financement durable identifié.", "evidence_gap_en": "Net annual cost, base, phase-in and identified durable funding.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-taxation.json" }, { "measure_id": "6.03", "category": "06", "category_fr": "Fiscalité", "category_en": "Taxation", "title_fr": "Protection de la transmission familiale : 1 M€ par enfant, 500 k€ en famille recomposée qualifiée, 1 M€ par frère ou sœur", "title_en": "Protect family inheritance: €1m per child, €500k for a qualifying blended-family child, €1m per sibling", "historical_reference_fr": "Gain pour les ménages — GM", "historical_reference_en": "Household gain — GM", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Droit 2026 : 100 000 € d’abattement par enfant ; 15 932 € entre frères et sœurs. Arbitrage V20.11.1 : 1 M€ par enfant, 500 k€ pour une famille recomposée qualifiée avec taxation divisée par trois au-delà, et 1 M€ par frère ou sœur.", "reference_basis_en": "2026 law: €100,000 allowance per child and €15,932 between siblings. V20.11.1 decision: €1m per child, €500k for a qualifying blended-family child with the reference tax burden divided by three above the threshold, and €1m per sibling.", "reference_year": 2026, "reference_year_basis": "source_metadata", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "funded_revenue_loss", "consolidation_gate_fr": "Baisse de recette — financement pluriannuel préalable", "consolidation_gate_en": "Revenue loss — prior multi-year funding required", "timing_class": "effective_date_funded", "timing_rule_fr": "Le coût apparaît dès l’entrée en vigueur ; une ressource durable doit être identifiée avant pérennisation.", "timing_rule_en": "Cost starts at the effective date; durable funding must be identified before permanence.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "CGI article 779 — droit actuel des abattements", "primary_source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026292566", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "CGI article 779 — abattement 100 000 €", "url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026292566/2026-05-10" }, { "label": "impots.gouv.fr — calcul des droits de succession", "url": "https://www.impots.gouv.fr/particulier/questions/comment-dois-je-calculer-les-droits-de-succession" } ], "evidence_gap_fr": "Microsimulation du coût annuel net par lien de parenté et tranche de patrimoine ; définition juridique des familles recomposées ; articulation avec donations antérieures et année d’entrée en vigueur.", "evidence_gap_en": "Microsimulation of net annual revenue cost by relationship and estate band; legal definition of blended families; interaction with prior gifts and effective date.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-taxation.json" }, { "measure_id": "6.04", "category": "06", "category_fr": "Fiscalité", "category_en": "Taxation", "title_fr": "Exonération des plus-values immobilières après 10 ans", "title_en": "Exempt real-estate capital gains after ten years", "historical_reference_fr": "Gain pour les ménages — GM", "historical_reference_en": "Household gain — GM", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Le régime courant exonère totalement l’impôt sur le revenu après plus de 22 ans de détention et les prélèvements sociaux après plus de 30 ans. Dix ans accélérerait donc fortement l’exonération.", "reference_basis_en": "The current regime fully exempts income tax after more than 22 years of ownership and social levies after more than 30 years. Ten years would therefore accelerate exemption sharply.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "funded_revenue_loss", "consolidation_gate_fr": "Baisse de recette — financement pluriannuel préalable", "consolidation_gate_en": "Revenue loss — prior multi-year funding required", "timing_class": "effective_date_funded", "timing_rule_fr": "Le coût apparaît dès l’entrée en vigueur ; une ressource durable doit être identifiée avant pérennisation.", "timing_rule_en": "Cost starts at the effective date; durable funding must be identified before permanence.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "Service-Public — plus-values immobilières", "primary_source_url": "https://www.service-public.fr/particuliers/vosdroits/F10864?lang=fr", "primary_source_domain": "service-public.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Service-Public — plus-values immobilières", "url": "https://www.service-public.fr/particuliers/vosdroits/F10864?lang=fr" } ], "evidence_gap_fr": "Coût annuel net, assiette, montée en charge et financement durable identifié.", "evidence_gap_en": "Net annual cost, base, phase-in and identified durable funding.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-taxation.json" }, { "measure_id": "6.05", "category": "06", "category_fr": "Fiscalité", "category_en": "Taxation", "title_fr": "Étalement de la taxe d’aménagement sur 15 ans", "title_en": "Spread development-tax payment over fifteen years", "historical_reference_fr": "Gain pour les ménages — GM", "historical_reference_en": "Household cash-flow gain — GM", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "En 2026, la taxe est déclarée dans les 90 jours suivant l’achèvement ; au-delà de 1 500 €, elle peut être payée en deux fois, à 90 jours puis neuf mois. Un étalement sur quinze ans transforme profondément le calendrier de recette locale.", "reference_basis_en": "In 2026, the tax is declared within 90 days after completion; above €1,500 it can be paid in two instalments, at 90 days and nine months. Spreading it over fifteen years fundamentally changes local-government cash flow.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUL", "accounting_sector_fr": "Administrations publiques locales (APUL)", "accounting_sector_en": "Local government (APUL)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Service-Public — taxe d’aménagement 2026", "primary_source_url": "https://www.service-public.fr/particuliers/actualites/A15416?lang=fr", "primary_source_domain": "service-public.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Service-Public — taxe d’aménagement 2026", "url": "https://www.service-public.fr/particuliers/actualites/A15416?lang=fr" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-taxation.json" }, { "measure_id": "6.06", "category": "06", "category_fr": "Fiscalité", "category_en": "Taxation", "title_fr": "Suppression du crédit impôt recherche pour les grandes entreprises", "title_en": "Abolish the research tax credit for large companies", "historical_reference_fr": "5,5 Md€ par an — RN B", "historical_reference_en": "€5.5bn per year — revenue, level B", "historical_low_m_eur": 5500.0, "historical_high_m_eur": 5500.0, "monetary_reference_present": true, "reference_basis_fr": "La documentation budgétaire estime le coût total du CIR à 8,041 Md€ en 2026. Ce total constitue une borne absolue, mais il ne valide pas à lui seul les 5,5 Md€ attribués aux grandes entreprises.", "reference_basis_en": "Budget documentation estimates the total cost of the research tax credit at €8.041bn in 2026. This is an absolute ceiling, but it does not by itself validate the €5.5bn attributed to large companies.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cash_revenue", "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé", "consolidation_gate_en": "Revenue — net cash actually collected only", "timing_class": "cash_after_effective_date", "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.", "timing_rule_en": "No anticipation: book net cash collected after the effective date.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Sénat — PLF 2026 Recherche, coût du CIR", "primary_source_url": "https://www.senat.fr/rap/l25-139-323/l25-139-3239.html", "primary_source_domain": "senat.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Sénat — PLF 2026 Recherche, coût du CIR", "url": "https://www.senat.fr/rap/l25-139-323/l25-139-3239.html" } ], "evidence_gap_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.", "evidence_gap_en": "Legal basis, tax base, behaviour, net collection and actual cash date.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-taxation.json" }, { "measure_id": "6.07", "category": "06", "category_fr": "Fiscalité", "category_en": "Taxation", "title_fr": "Réforme du crédit impôt recherche pour les PME et ETI", "title_en": "Reform the research tax credit for SMEs and mid-caps", "historical_reference_fr": "2 Md€ par an — RN C", "historical_reference_en": "€2bn per year — revenue, level C", "historical_low_m_eur": 2000.0, "historical_high_m_eur": 2000.0, "monetary_reference_present": true, "reference_basis_fr": "Le CIR total est estimé à 8,041 Md€ en 2026 ; le CII à 230 M€. Le rendement de 2 Md€ dépend entièrement de la règle retenue pour les PME et ETI et ne peut être déduit du coût total.", "reference_basis_en": "The total research tax credit is estimated at €8.041bn in 2026 and the innovation credit at €230m. A €2bn yield depends entirely on the rule chosen for SMEs and mid-caps and cannot be inferred from the total cost.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cash_revenue", "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé", "consolidation_gate_en": "Revenue — net cash actually collected only", "timing_class": "cash_after_effective_date", "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.", "timing_rule_en": "No anticipation: book net cash collected after the effective date.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Sénat — PLF 2026 Recherche, CIR et CII", "primary_source_url": "https://www.senat.fr/rap/l25-139-323/l25-139-3239.html", "primary_source_domain": "senat.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Sénat — PLF 2026 Recherche, CIR et CII", "url": "https://www.senat.fr/rap/l25-139-323/l25-139-3239.html" } ], "evidence_gap_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.", "evidence_gap_en": "Legal basis, tax base, behaviour, net collection and actual cash date.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-taxation.json" }, { "measure_id": "6.08", "category": "06", "category_fr": "Fiscalité", "category_en": "Taxation", "title_fr": "Réorientation des économies vers la recherche publique", "title_en": "Redirect savings toward public research", "historical_reference_fr": "Investissement — IN", "historical_reference_en": "Investment — IN", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "La mission Recherche et enseignement supérieur représente plus de 31 Md€ de crédits de paiement en 2026 selon la documentation budgétaire. Réorienter des recettes issues du CIR constitue une dépense nouvelle de recherche publique.", "reference_basis_en": "The Research and Higher Education mission represents more than €31bn in 2026 payment appropriations according to budget documentation. Redirecting recovered research-tax-credit revenue is new public-research spending.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Sénat — PLF 2026 Recherche", "primary_source_url": "https://www.senat.fr/rap/l25-139-323/l25-139-3239.html", "primary_source_domain": "senat.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Sénat — PLF 2026 Recherche", "url": "https://www.senat.fr/rap/l25-139-323/l25-139-3239.html" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-taxation.json" }, { "measure_id": "6.09", "category": "06", "category_fr": "Fiscalité", "category_en": "Taxation", "title_fr": "Lutte contre la fraude fiscale par intelligence artificielle", "title_en": "Fight tax fraud with artificial intelligence", "historical_reference_fr": "Recette nette — RN C", "historical_reference_en": "Net revenue — level C", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "En 2025, le contrôle fiscal a notifié 17,1 Md€ de droits et pénalités et la DGFiP a encaissé 11,4 Md€. Ce niveau constitue le point de départ : l’IA ne peut revendiquer comme gain ce qui était déjà détecté ou encaissé sans elle.", "reference_basis_en": "In 2025, tax audits assessed €17.1bn in duties and penalties and DGFiP collected €11.4bn. This is the starting point: AI cannot claim as a gain amounts already detected or collected without it.", "reference_year": 2025, "reference_year_basis": "reference_text", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cash_revenue", "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé", "consolidation_gate_en": "Revenue — net cash actually collected only", "timing_class": "cash_after_effective_date", "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.", "timing_rule_en": "No anticipation: book net cash collected after the effective date.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Ministère des Finances — bilan fraudes 2025", "primary_source_url": "https://presse.economie.gouv.fr/fraudes-fiscales-et-sociales-plus-de-20-milliards-deuros-detectes-et-redresses-en-2025/", "primary_source_domain": "presse.economie.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Ministère des Finances — bilan fraudes 2025", "url": "https://presse.economie.gouv.fr/fraudes-fiscales-et-sociales-plus-de-20-milliards-deuros-detectes-et-redresses-en-2025/" } ], "evidence_gap_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.", "evidence_gap_en": "Legal basis, tax base, behaviour, net collection and actual cash date.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-taxation.json" }, { "measure_id": "6.10", "category": "06", "category_fr": "Fiscalité", "category_en": "Taxation", "title_fr": "Lutte contre la fraude sociale par intelligence artificielle", "title_en": "Fight social fraud with artificial intelligence", "historical_reference_fr": "Recette nette — RN C", "historical_reference_en": "Net revenue — level C", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "En 2025, près de 3,1 Md€ de fraude sociale ont été détectés, évités ou redressés. Ces notions sont hétérogènes : elles ne correspondent pas toutes à de l’argent encaissé. Par exemple, l’Urssaf a redressé 1,503 Md€ au titre du travail dissimulé mais n’en a recouvré qu’environ 100 M€ sur l’année.", "reference_basis_en": "In 2025, nearly €3.1bn of social fraud was detected, prevented or reassessed. These concepts are heterogeneous and do not all equal cash collected. For example, Urssaf reassessed €1.503bn for undeclared work while collecting about €100m during the year.", "reference_year": 2025, "reference_year_basis": "reference_text", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "ASSO", "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)", "accounting_sector_en": "Social-security funds (ASSO)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cash_revenue", "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé", "consolidation_gate_en": "Revenue — net cash actually collected only", "timing_class": "cash_after_effective_date", "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.", "timing_rule_en": "No anticipation: book net cash collected after the effective date.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Ministère des Finances — bilan fraudes 2025", "primary_source_url": "https://presse.economie.gouv.fr/fraudes-fiscales-et-sociales-plus-de-20-milliards-deuros-detectes-et-redresses-en-2025/", "primary_source_domain": "presse.economie.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Ministère des Finances — bilan fraudes 2025", "url": "https://presse.economie.gouv.fr/fraudes-fiscales-et-sociales-plus-de-20-milliards-deuros-detectes-et-redresses-en-2025/" } ], "evidence_gap_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.", "evidence_gap_en": "Legal basis, tax base, behaviour, net collection and actual cash date.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-taxation.json" }, { "measure_id": "6.11", "category": "06", "category_fr": "Fiscalité", "category_en": "Taxation", "title_fr": "Toilettage des dépenses fiscales mal ciblées", "title_en": "Review poorly targeted tax expenditures", "historical_reference_fr": "Recette nette — RN C", "historical_reference_en": "Net revenue — level C", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "La documentation budgétaire recense les dépenses fiscales dispositif par dispositif. Le PLF 2026 comportait déjà plusieurs suppressions et rationalisations ; l’audit Delta-Sierra doit donc partir de l’inventaire 2026 et non d’un pourcentage global arbitraire.", "reference_basis_en": "Budget documentation lists tax expenditures measure by measure. The 2026 budget bill already contained several removals and rationalisations; Delta-Sierra must therefore start from the 2026 inventory rather than an arbitrary aggregate percentage.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cash_revenue", "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé", "consolidation_gate_en": "Revenue — net cash actually collected only", "timing_class": "cash_after_effective_date", "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.", "timing_rule_en": "No anticipation: book net cash collected after the effective date.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Direction du Budget — documents budgétaires 2026", "primary_source_url": "https://www.budget.gouv.fr/documentation/documents-budgetaires", "primary_source_domain": "budget.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "Direction du Budget — documents budgétaires 2026", "url": "https://www.budget.gouv.fr/documentation/documents-budgetaires" }, { "label": "Loi de finances 2026", "url": "https://www.legifrance.gouv.fr/loda/id/JORFTEXT000053508155" } ], "evidence_gap_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.", "evidence_gap_en": "Legal basis, tax base, behaviour, net collection and actual cash date.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-taxation.json" }, { "measure_id": "6.12", "category": "06", "category_fr": "Fiscalité", "category_en": "Taxation", "title_fr": "Plafonnement des marges sur les marchés publics à 30 pour cent", "title_en": "Cap profit margins on public procurement at 30 percent", "historical_reference_fr": "3 à 5 Md€ par an — EB C", "historical_reference_en": "€3bn–€5bn per year — direct budget saving, level C", "historical_low_m_eur": 3000.0, "historical_high_m_eur": 5000.0, "monetary_reference_present": true, "reference_basis_fr": "Le chiffre de 30 % apparaît dans certaines règles de commande publique pour des sujets sans rapport avec la marge bénéficiaire, notamment des avances ou la sous-traitance de marchés de défense. Il ne constitue pas aujourd’hui un plafond général de marge fournisseur.", "reference_basis_en": "The 30% figure appears in some procurement rules for matters unrelated to supplier profit margins, including advances or defence-contract subcontracting. It is not a general supplier-margin cap today.", "reference_year": 2026, "reference_year_basis": "source_metadata", "recurrence_class": "phased_multi_year", "recurrence_fr": "Pluriannuel / montée en charge", "recurrence_en": "Multi-year / phased", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "candidate_saving", "consolidation_gate_fr": "Économie potentielle — preuve du coût supprimé exigée", "consolidation_gate_en": "Candidate saving — proof of removed cost required", "timing_class": "phased_after_baseline", "timing_rule_fr": "Montée en charge après entrée en vigueur, ventilation coûts fixes/variables et coûts de transition.", "timing_rule_en": "Phase in after legal entry, fixed/variable-cost split and transition costs.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "DAJ — données essentielles de la commande publique", "primary_source_url": "https://www.economie.gouv.fr/daj/maintien-des-seuils-de-declaration-des-donnees-essentielles-des-marches-publics", "primary_source_domain": "economie.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "DAJ — données essentielles de la commande publique", "url": "https://www.economie.gouv.fr/daj/maintien-des-seuils-de-declaration-des-donnees-essentielles-des-marches-publics" }, { "label": "Code commande publique R2393-8 — exemple du seuil 30 % sans lien avec une marge", "url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000043969359/2026-07-09" } ], "evidence_gap_fr": "Ventiler l’assiette entre sous-secteurs et attribuer chaque flux à un propriétaire unique avant consolidation.", "evidence_gap_en": "Split the baseline across subsectors and assign each flow to one unique owner before consolidation.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-taxation.json" }, { "measure_id": "6.13", "category": "06", "category_fr": "Fiscalité", "category_en": "Taxation", "title_fr": "Suppression de la taxe d’aménagement sur le logement neuf", "title_en": "Abolish development tax on new housing", "historical_reference_fr": "Gain pour les ménages — GM", "historical_reference_en": "Household gain — GM", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "La taxe d’aménagement est un impôt local destiné notamment à financer les équipements publics rendus nécessaires par les constructions. La supprimer sur le logement neuf allège le coût du projet mais réduit les recettes des collectivités concernées sauf compensation.", "reference_basis_en": "Development tax is a local tax used in particular to finance public infrastructure required by development. Removing it on new housing lowers project cost but reduces local-government revenue unless compensated.", "reference_year": 2026, "reference_year_basis": "source_metadata", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUL", "accounting_sector_fr": "Administrations publiques locales (APUL)", "accounting_sector_en": "Local government (APUL)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "funded_revenue_loss", "consolidation_gate_fr": "Baisse de recette — financement pluriannuel préalable", "consolidation_gate_en": "Revenue loss — prior multi-year funding required", "timing_class": "effective_date_funded", "timing_rule_fr": "Le coût apparaît dès l’entrée en vigueur ; une ressource durable doit être identifiée avant pérennisation.", "timing_rule_en": "Cost starts at the effective date; durable funding must be identified before permanence.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Service-Public — taxe d’aménagement 2026", "primary_source_url": "https://www.service-public.fr/particuliers/actualites/A15416?lang=fr", "primary_source_domain": "service-public.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Service-Public — taxe d’aménagement 2026", "url": "https://www.service-public.fr/particuliers/actualites/A15416?lang=fr" } ], "evidence_gap_fr": "Coût annuel net, assiette, montée en charge et financement durable identifié.", "evidence_gap_en": "Net annual cost, base, phase-in and identified durable funding.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-taxation.json" }, { "measure_id": "7.01", "category": "07", "category_fr": "Énergie", "category_en": "Energy", "title_fr": "Renégociation du versement nucléaire universel, dispositif post-ARENH", "title_en": "Renegotiate the universal nuclear payment, post-ARENH mechanism", "historical_reference_fr": "3 à 5 Md€ par an — GE C", "historical_reference_en": "€3–5bn per year — public-enterprise gain, C", "historical_low_m_eur": 3000.0, "historical_high_m_eur": 5000.0, "monetary_reference_present": true, "reference_basis_fr": "L’ARENH a pris fin au 31 décembre 2025 et le VNU s’applique depuis 2026. La CRE a estimé les revenus nucléaires 2026 d’EDF à 23,7 Md€ (65,86 €/MWh) et la minoration VNU 2026 a été fixée à 0 €/MWh.", "reference_basis_en": "ARENH ended on 31 December 2025 and the VNU applies from 2026. CRE estimated EDF’s 2026 nuclear revenue at €23.7bn (€65.86/MWh), while the 2026 VNU rebate was set at €0/MWh.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "PUBLIC_ENTERPRISE", "accounting_sector_fr": "Entreprise publique / compte d’exploitation séparé", "accounting_sector_en": "Public enterprise / separate operating account", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "enterprise_channel", "consolidation_gate_fr": "Entreprise publique — aucun transfert automatique au déficit public", "consolidation_gate_en": "Public enterprise — no automatic transfer to general-government balance", "timing_class": "enterprise_then_public_channel", "timing_rule_fr": "Effet d’abord dans le compte de l’entreprise ; impact public seulement via dividende, impôt, transfert ou moindre soutien effectivement constaté.", "timing_rule_en": "Effect first in the enterprise account; public impact only through actual dividends, tax, transfers or lower support.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "CRE — estimation des revenus nucléaires EDF", "primary_source_url": "https://www.cre.fr/electricite/marche-de-detail-de-lelectricite/vnu-estimation-des-revenus-nucleaires-dedf.html", "primary_source_domain": "cre.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 3, "internal_reference_count": 0, "all_sources": [ { "label": "CRE — estimation des revenus nucléaires EDF", "url": "https://www.cre.fr/electricite/marche-de-detail-de-lelectricite/vnu-estimation-des-revenus-nucleaires-dedf.html" }, { "label": "CRE — minoration VNU 2026 à 0 €/MWh", "url": "https://www.cre.fr/actualites/toute-lactualite/lenergie-du-droit-numero-94.html" }, { "label": "CRE — données ouvertes VNU", "url": "https://www.cre.fr/documents/open-data/vnu-estimations-des-revenus-nucleaires-dedf-et-tarif-unitaire-de-minoration.html" } ], "evidence_gap_fr": "Compte d’entreprise puis canal explicite vers les administrations publiques.", "evidence_gap_en": "Enterprise account followed by an explicit channel to general government.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-energy.json" }, { "measure_id": "7.02", "category": "07", "category_fr": "Énergie", "category_en": "Energy", "title_fr": "Renégociation européenne du mécanisme de régulation nucléaire", "title_en": "Renegotiate the European nuclear regulatory mechanism", "historical_reference_fr": "Effet structurel", "historical_reference_en": "Structural effect", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Le mécanisme post-ARENH français repose désormais sur le VNU, avec des seuils et une minoration déterminés dans le cadre législatif et réglementaire applicable.", "reference_basis_en": "France’s post-ARENH framework now rests on the VNU, with thresholds and a rebate defined by the applicable statutory and regulatory framework.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "PUBLIC_ENTERPRISE", "accounting_sector_fr": "Entreprise publique / compte d’exploitation séparé", "accounting_sector_en": "Public enterprise / separate operating account", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "enterprise_channel", "consolidation_gate_fr": "Entreprise publique — aucun transfert automatique au déficit public", "consolidation_gate_en": "Public enterprise — no automatic transfer to general-government balance", "timing_class": "enterprise_then_public_channel", "timing_rule_fr": "Effet d’abord dans le compte de l’entreprise ; impact public seulement via dividende, impôt, transfert ou moindre soutien effectivement constaté.", "timing_rule_en": "Effect first in the enterprise account; public impact only through actual dividends, tax, transfers or lower support.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "CRE — VNU et revenus nucléaires", "primary_source_url": "https://www.cre.fr/electricite/marche-de-detail-de-lelectricite/vnu-estimation-des-revenus-nucleaires-dedf.html", "primary_source_domain": "cre.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "CRE — VNU et revenus nucléaires", "url": "https://www.cre.fr/electricite/marche-de-detail-de-lelectricite/vnu-estimation-des-revenus-nucleaires-dedf.html" }, { "label": "CRE — cadre VNU", "url": "https://www.cre.fr/actualites/toute-lactualite/lenergie-du-droit-numero-94.html" } ], "evidence_gap_fr": "Compte d’entreprise puis canal explicite vers les administrations publiques.", "evidence_gap_en": "Enterprise account followed by an explicit channel to general government.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-energy.json" }, { "measure_id": "7.03", "category": "07", "category_fr": "Énergie", "category_en": "Energy", "title_fr": "Abrogation de la loi de 2017 interdisant l’exploitation des hydrocarbures", "title_en": "Repeal the 2017 law ending hydrocarbon exploration and production", "historical_reference_fr": "Recette nouvelle non chiffrée — RN", "historical_reference_en": "Unquantified new revenue — RN", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Le ministère indique que la production pétrolière française représente environ 1 % de la consommation et rappelle le cadre de sortie progressive issu de la loi de 2017.", "reference_basis_en": "The ministry states that French oil production represents about 1% of consumption and recalls the progressive phase-out framework stemming from the 2017 law.", "reference_year": 2017, "reference_year_basis": "reference_text", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cash_revenue", "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé", "consolidation_gate_en": "Revenue — net cash actually collected only", "timing_class": "cash_after_effective_date", "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.", "timing_rule_en": "No anticipation: book net cash collected after the effective date.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Ministère de la Transition écologique — ressources en hydrocarbures", "primary_source_url": "https://www.ecologie.gouv.fr/politiques-publiques/ressources-hydrocarbures-france", "primary_source_domain": "ecologie.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Ministère de la Transition écologique — ressources en hydrocarbures", "url": "https://www.ecologie.gouv.fr/politiques-publiques/ressources-hydrocarbures-france" } ], "evidence_gap_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.", "evidence_gap_en": "Legal basis, tax base, behaviour, net collection and actual cash date.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-energy.json" }, { "measure_id": "7.04", "category": "07", "category_fr": "Énergie", "category_en": "Energy", "title_fr": "Programme national d’exploration pétrolière et gazière", "title_en": "National oil and gas exploration programme", "historical_reference_fr": "Recette nouvelle non chiffrée — RN", "historical_reference_en": "Unquantified new revenue — RN", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "La production nationale actuelle demeure marginale par rapport à la consommation. Un programme d’exploration doit donc commencer par des coûts géologiques, techniques, administratifs et environnementaux.", "reference_basis_en": "Current domestic production remains marginal relative to consumption. An exploration programme therefore begins with geological, technical, administrative and environmental costs.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cash_revenue", "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé", "consolidation_gate_en": "Revenue — net cash actually collected only", "timing_class": "cash_after_effective_date", "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.", "timing_rule_en": "No anticipation: book net cash collected after the effective date.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "Ministère de la Transition écologique — ressources en hydrocarbures", "primary_source_url": "https://www.ecologie.gouv.fr/politiques-publiques/ressources-hydrocarbures-france", "primary_source_domain": "ecologie.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Ministère de la Transition écologique — ressources en hydrocarbures", "url": "https://www.ecologie.gouv.fr/politiques-publiques/ressources-hydrocarbures-france" } ], "evidence_gap_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.", "evidence_gap_en": "Legal basis, tax base, behaviour, net collection and actual cash date.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-energy.json" }, { "measure_id": "7.05", "category": "07", "category_fr": "Énergie", "category_en": "Energy", "title_fr": "Relance du projet Astrid, nucléaire de quatrième génération", "title_en": "Restart the ASTRID fourth-generation nuclear project", "historical_reference_fr": "Investissement — IN", "historical_reference_en": "Investment — IN", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Le CEA rappelle qu’ASTRID a été conduit de 2010 à 2019 puis arrêté après la décision de différer le démonstrateur. Les travaux sur les réacteurs rapides et les acquis du programme se poursuivent sous d’autres formes.", "reference_basis_en": "CEA states that ASTRID ran from 2010 to 2019 and ended after the demonstrator was deferred. Work on fast reactors and the programme’s knowledge base continues in other forms.", "reference_year": 2019, "reference_year_basis": "reference_text", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "MIXED_APU_PUBLIC_ENTERPRISE", "accounting_sector_fr": "Compte mixte administrations publiques + entreprise publique", "accounting_sector_en": "Mixed general-government + public-enterprise account", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "cash_revenue", "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé", "consolidation_gate_en": "Revenue — net cash actually collected only", "timing_class": "cash_after_effective_date", "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.", "timing_rule_en": "No anticipation: book net cash collected after the effective date.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "CEA — conception du réacteur ASTRID", "primary_source_url": "https://www.cea.fr/energies/iresne/Pages/Nos%20r%C3%A9alisations/Conception%20%EF%BC%86%20innovation/Conception-du-reacteur-ASTRID.aspx", "primary_source_domain": "cea.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "CEA — conception du réacteur ASTRID", "url": "https://www.cea.fr/energies/iresne/Pages/Nos%20r%C3%A9alisations/Conception%20%EF%BC%86%20innovation/Conception-du-reacteur-ASTRID.aspx" }, { "label": "CEA — réacteurs du futur", "url": "https://www.cea.fr/Pages/domaines-recherche/energies/energie-nucleaire/reacteurs-nucleaires-futur.aspx" } ], "evidence_gap_fr": "Ventiler l’assiette entre sous-secteurs et attribuer chaque flux à un propriétaire unique avant consolidation.", "evidence_gap_en": "Split the baseline across subsectors and assign each flow to one unique owner before consolidation.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-energy.json" }, { "measure_id": "7.06", "category": "07", "category_fr": "Énergie", "category_en": "Energy", "title_fr": "Préparation à l’exploitation de l’hélium-3 lunaire", "title_en": "Prepare for lunar helium-3 exploitation", "historical_reference_fr": "Effet structurel", "historical_reference_en": "Structural effect", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "En mai 2026, la NASA a attribué 6,9 M$ à Interlune pour développer et valider des technologies de prospection de ressources lunaires incluant l’hélium-3. Cela confirme un sujet de R&D réel, pas une recette exploitable à court terme.", "reference_basis_en": "In May 2026, NASA awarded $6.9m to Interlune to develop and validate lunar-resource prospecting technologies including helium-3. This confirms a real R&D topic, not near-term exploitable revenue.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "long_term_research", "timing_rule_fr": "Recherche de très long terme : aucune recette dans le scénario budgétaire de base.", "timing_rule_en": "Very long-term research: no revenue in the baseline fiscal scenario.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "NASA — Lunar Resource-Seeking Technologies, 4 May 2026", "primary_source_url": "https://www.nasa.gov/technology/nasa-fosters-development-of-lunar-resource-seeking-technologies/", "primary_source_domain": "nasa.gov", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "NASA — Lunar Resource-Seeking Technologies, 4 May 2026", "url": "https://www.nasa.gov/technology/nasa-fosters-development-of-lunar-resource-seeking-technologies/" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-energy.json" }, { "measure_id": "7.07", "category": "07", "category_fr": "Énergie", "category_en": "Energy", "title_fr": "Baisse immédiate de 20 centimes par litre sur les taxes carburants", "title_en": "Immediate 20-cent-per-litre cut in fuel taxes", "historical_reference_fr": "Coût source : 6 Md€ par an — GM A", "historical_reference_en": "Source cost: €6bn per year — household gain, A", "historical_low_m_eur": 6000.0, "historical_high_m_eur": 6000.0, "monetary_reference_present": true, "reference_basis_fr": "Le document ministériel de suivi des produits pétroliers donne une consommation annuelle mobile de 47,428 milliards de litres de carburants routiers autour d’août 2025. Une baisse uniforme de 0,20 €/l sur chaque litre représente un écran mécanique brut d’environ 9.49 Md€ par an. Au T1 2026, la demande routière reculait encore de 3,4 % sur un an.", "reference_basis_en": "The ministry petroleum-market document reports an annual-moving road-fuel volume of 47.428 billion litres around August 2025. A uniform €0.20/l cut on every litre gives a gross mechanical screen of about €9.49bn per year. Road-fuel demand was still down 3.4% year on year in Q1 2026.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "funded_revenue_loss", "consolidation_gate_fr": "Baisse de recette — financement pluriannuel préalable", "consolidation_gate_en": "Revenue loss — prior multi-year funding required", "timing_class": "effective_date_funded", "timing_rule_fr": "Le coût apparaît dès l’entrée en vigueur ; une ressource durable doit être identifiée avant pérennisation.", "timing_rule_en": "Cost starts at the effective date; durable funding must be identified before permanence.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Ministère — cours, prix, marges et consommation pétrolière", "primary_source_url": "https://portail.documentation.developpement-durable.gouv.fr/pub/MPDOUV00266816-cours-prix-marges-des-produits-petroliers-france-d.html", "primary_source_domain": "portail.documentation.developpement-durable.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "Ministère — cours, prix, marges et consommation pétrolière", "url": "https://portail.documentation.developpement-durable.gouv.fr/pub/MPDOUV00266816-cours-prix-marges-des-produits-petroliers-france-d.html" }, { "label": "SDES — conjoncture énergétique T1 2026", "url": "https://www.statistiques.developpement-durable.gouv.fr/publicationweb/817" } ], "evidence_gap_fr": "Coût annuel net, assiette, montée en charge et financement durable identifié.", "evidence_gap_en": "Net annual cost, base, phase-in and identified durable funding.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-energy.json" }, { "measure_id": "7.08", "category": "07", "category_fr": "Énergie", "category_en": "Energy", "title_fr": "Renationalisation des autoroutes à l’échéance des concessions", "title_en": "Return motorways to public control when concessions expire", "historical_reference_fr": "2 à 4 Md€ par an — RN B", "historical_reference_en": "€2–4bn per year — revenue, B", "historical_low_m_eur": 2000.0, "historical_high_m_eur": 4000.0, "monetary_reference_present": true, "reference_basis_fr": "Les sept principales concessions, représentant plus de 90 % du réseau concédé, expirent entre 2031 et 2036. En 2024, les SCA ont réalisé 12,8 Md€ de chiffre d’affaires et 4,3 Md€ de résultat net. L’ART chiffre aussi des obligations de fin de contrat : environ 1,2 Md€ d’entretien supplémentaire et 0,4 à 5,1 Md€ d’investissements restant à clarifier.", "reference_basis_en": "The seven main concessions, covering more than 90% of the concession network, expire between 2031 and 2036. In 2024, concession companies generated €12.8bn revenue and €4.3bn net profit. ART also identifies end-of-contract obligations: about €1.2bn extra maintenance and €0.4–5.1bn of investments to be clarified.", "reference_year": 2024, "reference_year_basis": "reference_text", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cash_revenue", "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé", "consolidation_gate_en": "Revenue — net cash actually collected only", "timing_class": "concession_expiry", "timing_rule_fr": "Effet à l’échéance effective des concessions ; aucun encaissement anticipé.", "timing_rule_en": "Effect at actual concession expiry; no anticipated cash booking.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "ART — échéance 2031-2036 des concessions historiques", "primary_source_url": "https://www.autorite-transports.fr/communiques/forte-dun-bilan-qui-a-demontre-lefficacite-de-son-action-lautorite-de-regulation-des-transports-formule-des-propositions-pour-lavenir-du-secteur-autoroutier-conced/", "primary_source_domain": "autorite-transports.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 3, "internal_reference_count": 0, "all_sources": [ { "label": "ART — échéance 2031-2036 des concessions historiques", "url": "https://www.autorite-transports.fr/communiques/forte-dun-bilan-qui-a-demontre-lefficacite-de-son-action-lautorite-de-regulation-des-transports-formule-des-propositions-pour-lavenir-du-secteur-autoroutier-conced/" }, { "label": "ART — comptes SCA 2024", "url": "https://www.autorite-transports.fr/communiques/la-synthese-des-comptes-des-societes-concessionnaires-dautoroute-celebre-ses-10-ans-dinformations-aupres-du-public-et-des-decideurs-et-continue-de-senrichir-avec-de-nouveaux/" }, { "label": "ART — obligations de fin de concession", "url": "https://www.autorite-transports.fr/communiques/fin-des-concessions-dautoroutes-historiques-le-maintien-de-lequilibre-economique-des-contrats-necessite-de-preciser-a-breve-echeance-les-obligations-des-societes-concessionnai/" } ], "evidence_gap_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.", "evidence_gap_en": "Legal basis, tax base, behaviour, net collection and actual cash date.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-energy.json" }, { "measure_id": "7.09", "category": "07", "category_fr": "Énergie", "category_en": "Energy", "title_fr": "Taxe sur les surprofits des sociétés concessionnaires d’autoroutes", "title_en": "Tax excess profits of motorway concession companies", "historical_reference_fr": "1,2 Md€ par an — RN B", "historical_reference_en": "€1.2bn per year — revenue, B", "historical_low_m_eur": 1200.0, "historical_high_m_eur": 1200.0, "monetary_reference_present": true, "reference_basis_fr": "Une taxe sur l’exploitation des infrastructures de transport de longue distance existe déjà : elle s’applique au-delà de 120 M€ de revenus si la rentabilité moyenne excède 10 %, avec un taux de 4,6 % sur la fraction de revenus au-dessus du seuil.", "reference_basis_en": "A long-distance transport-infrastructure operating tax already exists: it applies above €120m of revenue when average profitability exceeds 10%, at 4.6% of revenue above the threshold.", "reference_year": 2026, "reference_year_basis": "source_metadata", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cash_revenue", "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé", "consolidation_gate_en": "Revenue — net cash actually collected only", "timing_class": "cash_after_effective_date", "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.", "timing_rule_en": "No anticipation: book net cash collected after the effective date.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Légifrance — champ de la taxe, seuils 120 M€ / 10 %", "primary_source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048796747", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 3, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — champ de la taxe, seuils 120 M€ / 10 %", "url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048796747" }, { "label": "Légifrance — taux de 4,6 %", "url": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000044595989/LEGISCTA000048796771/2026-04-25" }, { "label": "ART — comptes SCA 2024", "url": "https://www.autorite-transports.fr/communiques/la-synthese-des-comptes-des-societes-concessionnaires-dautoroute-celebre-ses-10-ans-dinformations-aupres-du-public-et-des-decideurs-et-continue-de-senrichir-avec-de-nouveaux/" } ], "evidence_gap_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.", "evidence_gap_en": "Legal basis, tax base, behaviour, net collection and actual cash date.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-energy.json" }, { "measure_id": "7.10", "category": "07", "category_fr": "Énergie", "category_en": "Energy", "title_fr": "Régie nationale des autoroutes après échéance, modèle italien", "title_en": "National motorway authority after concession expiry, Italian-model reference", "historical_reference_fr": "Effet structurel", "historical_reference_en": "Structural effect", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "L’ART appelle précisément à décider avant 2031 des futures modalités de gestion : modèle d’exploitation, périmètre, investissements, financement et durée des éventuels nouveaux contrats.", "reference_basis_en": "ART explicitly calls for decisions before 2031 on future management arrangements: operating model, perimeter, investment, financing and any future contract duration.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "non_autonomous", "recurrence_fr": "Pas de flux autonome", "recurrence_en": "No autonomous flow", "accounting_sector": "MIXED_APU_PUBLIC_ENTERPRISE", "accounting_sector_fr": "Compte mixte administrations publiques + entreprise publique", "accounting_sector_en": "Mixed general-government + public-enterprise account", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "productivity_gate", "consolidation_gate_fr": "Productivité — 0 € tant qu’un coût réel n’a pas disparu", "consolidation_gate_en": "Productivity — €0 until a real cost disappears", "timing_class": "after_concession_expiry", "timing_rule_fr": "Régie seulement après l’échéance et la reprise effective ; coûts de démarrage avant résultat net.", "timing_rule_en": "Operation only after expiry and actual takeover; start-up costs before net result.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "ART — avenir du modèle autoroutier après concessions", "primary_source_url": "https://www.autorite-transports.fr/communiques/forte-dun-bilan-qui-a-demontre-lefficacite-de-son-action-lautorite-de-regulation-des-transports-formule-des-propositions-pour-lavenir-du-secteur-autoroutier-conced/", "primary_source_domain": "autorite-transports.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "ART — avenir du modèle autoroutier après concessions", "url": "https://www.autorite-transports.fr/communiques/forte-dun-bilan-qui-a-demontre-lefficacite-de-son-action-lautorite-de-regulation-des-transports-formule-des-propositions-pour-lavenir-du-secteur-autoroutier-conced/" }, { "label": "ART — fin des concessions", "url": "https://www.autorite-transports.fr/communiques/fin-des-concessions-dautoroutes-historiques-le-maintien-de-lequilibre-economique-des-contrats-necessite-de-preciser-a-breve-echeance-les-obligations-des-societes-concessionnai/" } ], "evidence_gap_fr": "Relier le gain de productivité à une dépense, un poste, un contrat ou un recrutement réellement supprimé/évité.", "evidence_gap_en": "Link productivity to an expenditure, post, contract or recruitment actually removed/avoided.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-energy.json" }, { "measure_id": "8.01", "category": "08", "category_fr": "Agriculture, industrie et économie", "category_en": "Agriculture, industry and economy", "title_fr": "Renforcement contraignant du label « fait maison »", "title_en": "Strengthen and enforce the “fait maison” label", "historical_reference_fr": "Effet structurel", "historical_reference_en": "Structural effect", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Le Code de la consommation encadre déjà la mention « fait maison » : un plat est élaboré sur place à partir de produits bruts, sous exceptions réglementaires. En juin 2026, le Conseil national de la consommation a adopté un avis préparant une révision du dispositif.", "reference_basis_en": "The Consumer Code already regulates the “fait maison” label: a dish must be prepared on site from raw products, subject to regulatory exceptions. In June 2026, the National Consumer Council adopted an opinion preparing a reform of the scheme.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Légifrance — Code de la consommation, art. L122-19 à L122-21", "primary_source_url": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069565/LEGISCTA000032221069/2026-07-01/", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — Code de la consommation, art. L122-19 à L122-21", "url": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069565/LEGISCTA000032221069/2026-07-01/" }, { "label": "CNC — avis du 2 juin 2026 relatif à la mention « fait maison »", "url": "https://www.economie.gouv.fr/cnc/avis-relatif-la-mention-fait-maison" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-economy.json" }, { "measure_id": "8.02", "category": "08", "category_fr": "Agriculture, industrie et économie", "category_en": "Agriculture, industry and economy", "title_fr": "Cantines publiques à 80 pour cent de produits français en 2030", "title_en": "Reach 80% French products in public canteens by 2030", "historical_reference_fr": "Effet structurel", "historical_reference_en": "Structural effect", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "EGAlim impose déjà au moins 50 % de produits durables et de qualité, dont 20 % bio. Pour les achats 2024 télédéclarés, les taux observés étaient de 29,5 % de produits durables et 11,8 % de bio ; 33 797 sites étaient couverts, soit environ 40 % des sites. L’origine « France » est désormais suivie à titre facultatif dans la télédéclaration.", "reference_basis_en": "EGAlim already requires at least 50% sustainable and quality products, including 20% organic. In 2024 reported purchases, the observed rates were 29.5% sustainable products and 11.8% organic; 33,797 sites were covered, about 40% of all sites. “France” origin can now be reported voluntarily.", "reference_year": 2024, "reference_year_basis": "reference_text", "recurrence_class": "non_autonomous", "recurrence_fr": "Pas de flux autonome", "recurrence_en": "No autonomous flow", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "productivity_gate", "consolidation_gate_fr": "Productivité — 0 € tant qu’un coût réel n’a pas disparu", "consolidation_gate_en": "Productivity — €0 until a real cost disappears", "timing_class": "target_2030", "timing_rule_fr": "Objectif 2030 : trajectoire d’achat à documenter, sans économie automatique.", "timing_rule_en": "2030 target: procurement path to document, with no automatic saving.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Ministère de l’Agriculture — campagne EGalim 2026 et résultats 2024", "primary_source_url": "https://agriculture.gouv.fr/restauration-collective-ouverture-de-la-campagne-de-teledeclaration-2026-sur-les-achats-de-produits", "primary_source_domain": "agriculture.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 3, "internal_reference_count": 0, "all_sources": [ { "label": "Ministère de l’Agriculture — campagne EGalim 2026 et résultats 2024", "url": "https://agriculture.gouv.fr/restauration-collective-ouverture-de-la-campagne-de-teledeclaration-2026-sur-les-achats-de-produits" }, { "label": "DRAAF AURA — origine locale et commande publique, juillet 2026", "url": "https://draaf.auvergne-rhone-alpes.agriculture.gouv.fr/acheteurs-en-restauration-collective-comment-valoriser-les-productions-de-a6683.html" }, { "label": "EUR-Lex — directive 2014/24/UE, art. 18 et 42", "url": "https://eur-lex.europa.eu/eli/dir/2014/24/oj/fra" } ], "evidence_gap_fr": "Relier le gain de productivité à une dépense, un poste, un contrat ou un recrutement réellement supprimé/évité.", "evidence_gap_en": "Link productivity to an expenditure, post, contract or recruitment actually removed/avoided.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-economy.json" }, { "measure_id": "8.03", "category": "08", "category_fr": "Agriculture, industrie et économie", "category_en": "Agriculture, industry and economy", "title_fr": "Libéralisation de l’autonomie alimentaire citoyenne", "title_en": "Liberalise citizen food self-sufficiency", "historical_reference_fr": "Effet structurel", "historical_reference_en": "Structural effect", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "La proposition recouvre potentiellement urbanisme, vente directe, transformation domestique, petits élevages, jardins et règles sanitaires. Aucun agrégat budgétaire unique ne correspond à ce périmètre hétérogène.", "reference_basis_en": "The proposal potentially spans planning rules, direct sales, home processing, small-scale livestock, gardens and health rules. No single budget aggregate maps cleanly to this heterogeneous scope.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "cash_revenue", "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé", "consolidation_gate_en": "Revenue — net cash actually collected only", "timing_class": "cash_after_effective_date", "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.", "timing_rule_en": "No anticipation: book net cash collected after the effective date.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "Ministère de l’Agriculture — circuits courts : exigences sanitaires et flexibilité pour les petites entreprises", "primary_source_url": "https://agriculture.gouv.fr/circuits-courts-exigences-sanitaires-et-flexibilite-pour-les-petites-entreprises", "primary_source_domain": "agriculture.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "Ministère de l’Agriculture — circuits courts : exigences sanitaires et flexibilité pour les petites entreprises", "url": "https://agriculture.gouv.fr/circuits-courts-exigences-sanitaires-et-flexibilite-pour-les-petites-entreprises" }, { "label": "Légifrance — Code rural et de la pêche maritime, livre VI : production et marchés", "url": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006071367/LEGISCTA000006121424/" } ], "evidence_gap_fr": "Ventiler l’assiette entre sous-secteurs et attribuer chaque flux à un propriétaire unique avant consolidation.", "evidence_gap_en": "Split the baseline across subsectors and assign each flow to one unique owner before consolidation.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-economy.json" }, { "measure_id": "8.04", "category": "08", "category_fr": "Agriculture, industrie et économie", "category_en": "Agriculture, industry and economy", "title_fr": "Plafonnement des marges sur les marchés publics", "title_en": "Cap margins on public procurement contracts", "historical_reference_fr": "3 à 5 Md€ par an — EB C", "historical_reference_en": "€3–5bn per year — direct budget saving, C", "historical_low_m_eur": 3000.0, "historical_high_m_eur": 5000.0, "monetary_reference_present": true, "reference_basis_fr": "La mesure 6.12 porte déjà le même mécanisme (« plafonnement des marges sur les marchés publics à 30 % ») et a été auditée en V20.10.0. Le montant 3–5 Md€ doit donc être contrôlé une seule fois sur les données de commande publique.", "reference_basis_en": "Measure 6.12 already contains the same mechanism (“cap public-procurement margins at 30%”) and was audited in V20.10.0. The €3–5bn amount must therefore be tested only once against procurement data.", "reference_year": 2026, "reference_year_basis": "source_metadata", "recurrence_class": "phased_multi_year", "recurrence_fr": "Pluriannuel / montée en charge", "recurrence_en": "Multi-year / phased", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "candidate_saving", "consolidation_gate_fr": "Économie potentielle — preuve du coût supprimé exigée", "consolidation_gate_en": "Candidate saving — proof of removed cost required", "timing_class": "phased_after_baseline", "timing_rule_fr": "Montée en charge après entrée en vigueur, ventilation coûts fixes/variables et coûts de transition.", "timing_rule_en": "Phase in after legal entry, fixed/variable-cost split and transition costs.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Direction des affaires juridiques — données essentielles de la commande publique", "primary_source_url": "https://www.economie.gouv.fr/daj/maintien-des-seuils-de-declaration-des-donnees-essentielles-des-marches-publics", "primary_source_domain": "economie.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 1, "all_sources": [ { "label": "Audit fiscalité V20.10.0", "url": "https://www.delta-sierra.com/france/audit-fiscalite-13-mesures.html" }, { "label": "Direction des affaires juridiques — données essentielles de la commande publique", "url": "https://www.economie.gouv.fr/daj/maintien-des-seuils-de-declaration-des-donnees-essentielles-des-marches-publics" }, { "label": "Légifrance — Code de la commande publique, référence de contrôle", "url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000043969359/2026-07-09" } ], "evidence_gap_fr": "Ventiler l’assiette entre sous-secteurs et attribuer chaque flux à un propriétaire unique avant consolidation.", "evidence_gap_en": "Split the baseline across subsectors and assign each flow to one unique owner before consolidation.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-economy.json" }, { "measure_id": "8.05", "category": "08", "category_fr": "Agriculture, industrie et économie", "category_en": "Agriculture, industry and economy", "title_fr": "Réduction de la taxe d’aménagement freinant la création d’activité", "title_en": "Reduce development tax that hinders business creation", "historical_reference_fr": "Gain pour les ménages / entreprises", "historical_reference_en": "Gain for households / businesses", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "La taxe d’aménagement est déjà traitée dans les mesures 6.05 (étalement) et 6.13 (suppression sur le logement neuf). 8.05 étend le sujet à la création d’activité mais utilise la même assiette fiscale locale.", "reference_basis_en": "Development tax is already covered by measures 6.05 (payment spreading) and 6.13 (abolition for new housing). 8.05 extends the issue to business creation but uses the same local tax base.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUL", "accounting_sector_fr": "Administrations publiques locales (APUL)", "accounting_sector_en": "Local government (APUL)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "funded_revenue_loss", "consolidation_gate_fr": "Baisse de recette — financement pluriannuel préalable", "consolidation_gate_en": "Revenue loss — prior multi-year funding required", "timing_class": "effective_date_funded", "timing_rule_fr": "Le coût apparaît dès l’entrée en vigueur ; une ressource durable doit être identifiée avant pérennisation.", "timing_rule_en": "Cost starts at the effective date; durable funding must be identified before permanence.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "Service-Public — taxe d’aménagement", "primary_source_url": "https://www.service-public.fr/particuliers/vosdroits/F23263", "primary_source_domain": "service-public.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Service-Public — taxe d’aménagement", "url": "https://www.service-public.fr/particuliers/vosdroits/F23263" } ], "evidence_gap_fr": "Coût annuel net, assiette, montée en charge et financement durable identifié.", "evidence_gap_en": "Net annual cost, base, phase-in and identified durable funding.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-economy.json" }, { "measure_id": "8.06", "category": "08", "category_fr": "Agriculture, industrie et économie", "category_en": "Agriculture, industry and economy", "title_fr": "Simplification radicale des démarches entrepreneuriales", "title_en": "Radically simplify business procedures", "historical_reference_fr": "Effet structurel", "historical_reference_en": "Structural effect", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Depuis le 1er janvier 2023, toutes les formalités d’entreprise passent déjà par un guichet unique en ligne opéré par l’INPI, qui a remplacé six réseaux de centres de formalités. La réforme Delta-Sierra doit donc mesurer ce qu’elle simplifie au-delà de ce socle existant.", "reference_basis_en": "Since 1 January 2023, all business formalities already go through a single online portal operated by INPI, replacing six networks of business-formality centres. Delta-Sierra must therefore measure what it simplifies beyond this existing baseline.", "reference_year": 2023, "reference_year_basis": "reference_text", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Guichet unique des formalités — cadre juridique", "primary_source_url": "https://formalites.entreprises.gouv.fr/cadre-juridique.php", "primary_source_domain": "formalites.entreprises.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Guichet unique des formalités — cadre juridique", "url": "https://formalites.entreprises.gouv.fr/cadre-juridique.php" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-economy.json" }, { "measure_id": "8.07", "category": "08", "category_fr": "Agriculture, industrie et économie", "category_en": "Agriculture, industry and economy", "title_fr": "Suppression des aides aux grandes entreprises sans contrepartie d’emploi", "title_en": "Remove aid to large companies without employment commitments", "historical_reference_fr": "Fourchette source du bloc : 30 à 50 Md€ par an — EB C", "historical_reference_en": "Source category range: €30–50bn per year — direct budget saving, C", "historical_low_m_eur": 30000.0, "historical_high_m_eur": 50000.0, "monetary_reference_present": true, "reference_basis_fr": "Le Sénat estime les aides à toutes les entreprises à au moins 211 Md€ au sens large et 108 Md€ au sens strict en 2023, mais précise qu’il est impossible de connaître avec précision le montant reçu par les seules grandes entreprises. Les crédits d’impôt à l’IS représentaient 7 Md€ en 2023, dont 4,3 Md€ concentrés sur les grandes entreprises, mais cette composante recoupe déjà les mesures fiscales du Plan.", "reference_basis_en": "The Senate estimates aid to all businesses at at least €211bn under a broad definition and €108bn under a strict definition in 2023, but states that the amount received specifically by large companies cannot currently be known precisely. Corporate-tax credits represented €7bn in 2023, of which €4.3bn was concentrated on large companies, but this component already overlaps the Plan’s tax measures.", "reference_year": 2023, "reference_year_basis": "reference_text", "recurrence_class": "phased_multi_year", "recurrence_fr": "Pluriannuel / montée en charge", "recurrence_en": "Multi-year / phased", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "candidate_saving", "consolidation_gate_fr": "Économie potentielle — preuve du coût supprimé exigée", "consolidation_gate_en": "Candidate saving — proof of removed cost required", "timing_class": "phased_after_baseline", "timing_rule_fr": "Montée en charge après entrée en vigueur, ventilation coûts fixes/variables et coûts de transition.", "timing_rule_en": "Phase in after legal entry, fixed/variable-cost split and transition costs.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Sénat — rapport n°808, aides publiques aux entreprises", "primary_source_url": "https://www.senat.fr/rap/r24-808-1/r24-808-1_mono.html", "primary_source_domain": "senat.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "Sénat — rapport n°808, aides publiques aux entreprises", "url": "https://www.senat.fr/rap/r24-808-1/r24-808-1_mono.html" }, { "label": "Sénat — crédits d’impôt par taille d’entreprise", "url": "https://www.senat.fr/rap/r24-808-1/r24-808-146.html" } ], "evidence_gap_fr": "Assiette officielle harmonisée, coût supprimé récurrent, coûts fixes résiduels, transition et calendrier.", "evidence_gap_en": "Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-economy.json" }, { "measure_id": "8.08", "category": "08", "category_fr": "Agriculture, industrie et économie", "category_en": "Agriculture, industry and economy", "title_fr": "Conditionnalité stricte des aides industrielles", "title_en": "Apply strict conditions to industrial aid", "historical_reference_fr": "Effet structurel", "historical_reference_en": "Structural effect", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Le rapport sénatorial de 2025 recommande notamment le remboursement total d’une aide de l’État ou d’une collectivité en cas de délocalisation du site ou de l’activité ayant justifié l’aide dans les deux années suivantes, et la définition ex ante des autres clauses de remboursement.", "reference_basis_en": "The 2025 Senate report notably recommends full repayment of State or local-authority aid when the site or activity that justified it is relocated within the following two years, and ex-ante definition of other repayment clauses.", "reference_year": 2025, "reference_year_basis": "reference_text", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cash_revenue", "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé", "consolidation_gate_en": "Revenue — net cash actually collected only", "timing_class": "cash_after_effective_date", "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.", "timing_rule_en": "No anticipation: book net cash collected after the effective date.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Sénat — recommandations n°19 à 21 sur conditionnalité et remboursement", "primary_source_url": "https://www.senat.fr/rap/r24-808-1/r24-808-1_mono.html", "primary_source_domain": "senat.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Sénat — recommandations n°19 à 21 sur conditionnalité et remboursement", "url": "https://www.senat.fr/rap/r24-808-1/r24-808-1_mono.html" } ], "evidence_gap_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.", "evidence_gap_en": "Legal basis, tax base, behaviour, net collection and actual cash date.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-economy.json" }, { "measure_id": "8.09", "category": "08", "category_fr": "Agriculture, industrie et économie", "category_en": "Agriculture, industry and economy", "title_fr": "Engagement décennal de service en France des diplômés des grandes écoles", "title_en": "Ten-year service commitment in France for graduates of grandes écoles", "historical_reference_fr": "Effet structurel", "historical_reference_en": "Structural effect", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Des précédents existent déjà : les élèves des écoles normales supérieures sont soumis à un engagement professionnel décennal, avec remboursement possible en cas de rupture ; l’École polytechnique dispose également d’un régime de remboursement et, selon les catégories d’anciens élèves, d’obligations de service pouvant atteindre dix ans.", "reference_basis_en": "Precedents already exist: students at the Écoles normales supérieures are subject to a ten-year professional commitment with possible reimbursement upon breach; École Polytechnique also has a reimbursement regime and, depending on the category of graduate, service obligations that can reach ten years.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cash_revenue", "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé", "consolidation_gate_en": "Revenue — net cash actually collected only", "timing_class": "cash_after_effective_date", "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.", "timing_rule_en": "No anticipation: book net cash collected after the effective date.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "Légifrance — engagement décennal des élèves des ENS", "primary_source_url": "https://www.legifrance.gouv.fr/loda/id/JORFTEXT000029130346/", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — engagement décennal des élèves des ENS", "url": "https://www.legifrance.gouv.fr/loda/id/JORFTEXT000029130346/" }, { "label": "Légifrance — remboursement et obligation de service à l’École polytechnique", "url": "https://www.legifrance.gouv.fr/loda/id/JORFTEXT000030624447" } ], "evidence_gap_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.", "evidence_gap_en": "Legal basis, tax base, behaviour, net collection and actual cash date.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-economy.json" }, { "measure_id": "8.10", "category": "08", "category_fr": "Agriculture, industrie et économie", "category_en": "Agriculture, industry and economy", "title_fr": "Récupération du manque à gagner sur les diplômés expatriés", "title_en": "Recover public training costs from graduates who expatriate", "historical_reference_fr": "Recette nouvelle non chiffrée — RN", "historical_reference_en": "Uncosted new revenue — revenue", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Les régimes ENS et Polytechnique montrent qu’un remboursement peut juridiquement être organisé lorsqu’un engagement préexiste et que son calcul, ses dispenses et sa procédure sont définis. Ces dispositifs produisent déjà des créances dans leurs propres périmètres : ils ne peuvent être recomptés comme « nouvelle » recette.", "reference_basis_en": "ENS and Polytechnique schemes show that repayment can be organised where a prior commitment exists and its calculation, exemptions and procedure are defined. These schemes already generate claims within their own scope and cannot be counted again as “new” revenue.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cash_revenue", "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé", "consolidation_gate_en": "Revenue — net cash actually collected only", "timing_class": "cash_after_effective_date", "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.", "timing_rule_en": "No anticipation: book net cash collected after the effective date.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "Légifrance — ENS, remboursement en cas de rupture de l’engagement décennal", "primary_source_url": "https://www.legifrance.gouv.fr/loda/id/JORFTEXT000029130346/", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — ENS, remboursement en cas de rupture de l’engagement décennal", "url": "https://www.legifrance.gouv.fr/loda/id/JORFTEXT000029130346/" }, { "label": "Légifrance — École polytechnique, remboursement des frais", "url": "https://www.legifrance.gouv.fr/loda/id/JORFTEXT000030624447" } ], "evidence_gap_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.", "evidence_gap_en": "Legal basis, tax base, behaviour, net collection and actual cash date.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-economy.json" }, { "measure_id": "9.01", "category": "09", "category_fr": "Souveraineté numérique et IA", "category_en": "Digital sovereignty and AI", "title_fr": "Architecture souveraine en 5 étages", "title_en": "Five-layer sovereign architecture", "historical_reference_fr": "Effet structurel", "historical_reference_en": "Structural effect", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "L’État ne part plus de zéro : la DINUM exploite déjà un socle interministériel d’IA, dont Albert API, et la doctrine Cloud au centre organise l’hébergement des services numériques. Albert API mutualise plusieurs modèles et est déjà utilisé dans plus de 70 projets publics, avec plus de 100 000 requêtes hebdomadaires.", "reference_basis_en": "The State is no longer starting from zero: DINUM already operates an interministerial AI stack, including Albert API, while the Cloud-at-the-Centre doctrine governs hosting. Albert API mutualises several models and is already used in more than 70 public projects, with more than 100,000 weekly requests.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "cash_revenue", "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé", "consolidation_gate_en": "Revenue — net cash actually collected only", "timing_class": "cash_after_effective_date", "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.", "timing_rule_en": "No anticipation: book net cash collected after the effective date.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "DINUM — Albert API, plateforme interministérielle d’inférence", "primary_source_url": "https://ia.numerique.gouv.fr/outils-ia/albert-api/", "primary_source_domain": "ia.numerique.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 3, "internal_reference_count": 0, "all_sources": [ { "label": "DINUM — Albert API, plateforme interministérielle d’inférence", "url": "https://ia.numerique.gouv.fr/outils-ia/albert-api/" }, { "label": "DINUM — infrastructure d’inférence mutualisée", "url": "https://ia.numerique.gouv.fr/socle-interminist%C3%A9riel-dia/inf%C3%A9rence/" }, { "label": "DINUM — doctrine Cloud au centre", "url": "https://www.numerique.gouv.fr/offre-accompagnement/cloud-administrations/la-doctrine-cloud-etat/" } ], "evidence_gap_fr": "Ventiler l’assiette entre sous-secteurs et attribuer chaque flux à un propriétaire unique avant consolidation.", "evidence_gap_en": "Split the baseline across subsectors and assign each flow to one unique owner before consolidation.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-digital-ai.json" }, { "measure_id": "9.02", "category": "09", "category_fr": "Souveraineté numérique et IA", "category_en": "Digital sovereignty and AI", "title_fr": "Hébergement exclusif sur prestataires qualifiés SecNumCloud", "title_en": "Exclusive hosting with SecNumCloud-qualified providers", "historical_reference_fr": "Effet structurel", "historical_reference_en": "Structural effect", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "La doctrine Cloud au centre prévoit déjà que les données particulièrement sensibles hébergées dans un cloud commercial utilisent une offre SecNumCloud ou un niveau européen au moins équivalent, avec protection contre les accès extraterritoriaux. L’ANSSI maintient le référentiel SecNumCloud 3.2 et un catalogue d’offres qualifiées ou en qualification.", "reference_basis_en": "The Cloud-at-the-Centre doctrine already requires particularly sensitive data hosted in commercial cloud to use SecNumCloud or at least equivalent European qualification, with protection against extraterritorial access. ANSSI maintains the SecNumCloud 3.2 baseline and a catalogue of qualified or qualifying offers.", "reference_year": 2026, "reference_year_basis": "source_metadata", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "DINUM — doctrine Cloud au centre", "primary_source_url": "https://www.numerique.gouv.fr/offre-accompagnement/cloud-administrations/la-doctrine-cloud-etat/", "primary_source_domain": "numerique.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 4, "internal_reference_count": 0, "all_sources": [ { "label": "DINUM — doctrine Cloud au centre", "url": "https://www.numerique.gouv.fr/offre-accompagnement/cloud-administrations/la-doctrine-cloud-etat/" }, { "label": "ANSSI — référentiel SecNumCloud 3.2", "url": "https://cyber.gouv.fr/offre-de-service/solutions-certifiees-et-qualifiees/comprendre-levaluation-de-securite/qualification-de-produit-et-services/referentiels-qualification/" }, { "label": "ANSSI — prestataires SecNumCloud qualifiés / en qualification", "url": "https://cyber.gouv.fr/offre-de-service/solutions-certifiees-et-qualifiees/services-de-securite-evalue/solutions-en-cours-de-qualification/prestataires-secnumcloud/" }, { "label": "DINUM — transition cloud de l’État, bilan 2025 publié en 2026", "url": "https://www.numerique.gouv.fr/sinformer/espace-presse/etat-transition-cloud-offres-europeennes-souveraines/" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-digital-ai.json" }, { "measure_id": "9.03", "category": "09", "category_fr": "Souveraineté numérique et IA", "category_en": "Digital sovereignty and AI", "title_fr": "Plateforme d’inférence multi-modèles publique", "title_en": "Public multi-model inference platform", "historical_reference_fr": "Investissement", "historical_reference_en": "Investment", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Albert API constitue déjà une plateforme interministérielle d’inférence multi-modèles : API unifiée, modèles open-weight ou partenaires, RAG, OCR, classification et hébergement souverain. La mesure source doit donc être auditée comme extension/industrialisation d’un socle existant, non comme création ex nihilo.", "reference_basis_en": "Albert API already constitutes an interministerial multi-model inference platform: unified API, open-weight or partner models, RAG, OCR, classification and sovereign hosting. The source measure must therefore be audited as scaling/industrialising an existing baseline, not creating it from scratch.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "DINUM — Albert API, plateforme interministérielle d’inférence", "primary_source_url": "https://ia.numerique.gouv.fr/outils-ia/albert-api/", "primary_source_domain": "ia.numerique.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "DINUM — Albert API, plateforme interministérielle d’inférence", "url": "https://ia.numerique.gouv.fr/outils-ia/albert-api/" }, { "label": "DINUM — infrastructure d’inférence mutualisée", "url": "https://ia.numerique.gouv.fr/socle-interminist%C3%A9riel-dia/inf%C3%A9rence/" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-digital-ai.json" }, { "measure_id": "9.04", "category": "09", "category_fr": "Souveraineté numérique et IA", "category_en": "Digital sovereignty and AI", "title_fr": "Clause de réversibilité contractuelle de 12 mois", "title_en": "Twelve-month contractual reversibility clause", "historical_reference_fr": "Effet structurel", "historical_reference_en": "Structural effect", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "La doctrine Cloud au centre recommande déjà diversité des technologies, fournisseurs et infrastructures pour la continuité et la reprise. Albert API utilise une interface standardisée compatible avec les conventions OpenAI, ce qui facilite la portabilité technique sans supprimer les coûts de sortie.", "reference_basis_en": "The Cloud-at-the-Centre doctrine already encourages diversity of technologies, suppliers and infrastructures for continuity and recovery. Albert API uses a standardised interface compatible with OpenAI conventions, which improves technical portability without eliminating exit costs.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "non_autonomous", "recurrence_fr": "Pas de flux autonome", "recurrence_en": "No autonomous flow", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "no_autonomous_booking", "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome", "consolidation_gate_en": "Rule / governance — €0 autonomous booking", "timing_class": "no_autonomous_timing", "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.", "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "DINUM — doctrine Cloud au centre", "primary_source_url": "https://www.numerique.gouv.fr/offre-accompagnement/cloud-administrations/la-doctrine-cloud-etat/", "primary_source_domain": "numerique.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "DINUM — doctrine Cloud au centre", "url": "https://www.numerique.gouv.fr/offre-accompagnement/cloud-administrations/la-doctrine-cloud-etat/" }, { "label": "DINUM — Albert API, plateforme interministérielle d’inférence", "url": "https://ia.numerique.gouv.fr/outils-ia/albert-api/" } ], "evidence_gap_fr": "Documenter uniquement le coût d’application éventuel ; aucun gain autonome à certifier.", "evidence_gap_en": "Document only any implementation cost; there is no autonomous saving to certify.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-digital-ai.json" }, { "measure_id": "9.05", "category": "09", "category_fr": "Souveraineté numérique et IA", "category_en": "Digital sovereignty and AI", "title_fr": "Formation des 5,85 millions d’agents publics, dont 2,58 millions dans la fonction publique de l’État sur 5 ans", "title_en": "Train 5.85 million public employees, including 2.58 million State civil servants, over five years", "historical_reference_fr": "Coût de 3,2 Md€ par an — IN B", "historical_reference_en": "€3.2bn per year cost — investment, B", "historical_low_m_eur": 3200.0, "historical_high_m_eur": 3200.0, "monetary_reference_present": true, "reference_basis_fr": "La base démographique est désormais cohérente avec les statistiques officielles : 5,8509 millions d’agents hors contrats aidés fin 2024 et 2,5840 millions dans la FPE hors contrats aidés. Le coût source de 3,2 Md€/an pendant cinq ans représente 16 Md€ au total, soit environ 2 735 € par agent sur cinq ans (environ 547 €/agent/an). Une négociation d’accord-cadre IA couvrant les trois versants a commencé en juin 2026.", "reference_basis_en": "The population baseline is now consistent with official statistics: 5.8509 million employees excluding subsidised contracts at end-2024, including 2.5840 million in the State civil service. The source cost of €3.2bn/year for five years is €16bn total, about €2,735 per employee over five years (about €547/employee/year). A three-branch civil-service AI framework negotiation started in June 2026.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "phased_multi_year", "recurrence_fr": "Pluriannuel / montée en charge", "recurrence_en": "Multi-year / phased", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "five_year_training_program", "timing_rule_fr": "Formation sur cinq ans : coût explicite et suivi des redéploiements réels.", "timing_rule_en": "Five-year training programme: explicit cost and tracking of actual redeployments.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Insee — L’emploi dans la fonction publique en 2024", "primary_source_url": "https://www.insee.fr/fr/statistiques/8732435", "primary_source_domain": "insee.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 4, "internal_reference_count": 0, "all_sources": [ { "label": "Insee — L’emploi dans la fonction publique en 2024", "url": "https://www.insee.fr/fr/statistiques/8732435" }, { "label": "DGAFP — Évolution des effectifs de la fonction publique en 2024", "url": "https://www.fonction-publique.gouv.fr/toutes-les-publications/evolution-des-effectifs-de-la-fonction-publique-en-2024" }, { "label": "DGAFP — négociation de l’accord-cadre IA dans la fonction publique, 30 juin 2026", "url": "https://www.fonction-publique.gouv.fr/toutes-les-actualites/deploiement-et-utilisation-de-lintelligence-artificielle-dans-la-fonction-publique-la-negociation-dun-accord-cadre-ambitieux-et-responsable-est-lancee" }, { "label": "DINUM/DGAFP/DITP — Guide d’usage de l’IA pour les agents de l’État, 2026", "url": "https://www.numerique.gouv.fr/offre-accompagnement/guide-usage-intelligence-artificielle/" } ], "evidence_gap_fr": "Ventiler l’assiette entre sous-secteurs et attribuer chaque flux à un propriétaire unique avant consolidation.", "evidence_gap_en": "Split the baseline across subsectors and assign each flow to one unique owner before consolidation.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-digital-ai.json" }, { "measure_id": "9.06", "category": "09", "category_fr": "Souveraineté numérique et IA", "category_en": "Digital sovereignty and AI", "title_fr": "Déploiement à la direction générale des finances publiques", "title_en": "Deployment at the General Directorate of Public Finances", "historical_reference_fr": "15 à 25 Md€ par an — RN C", "historical_reference_en": "€15–25bn per year — new/recovered revenue, C", "historical_low_m_eur": 15000.0, "historical_high_m_eur": 25000.0, "monetary_reference_present": true, "reference_basis_fr": "La DGFiP compte environ 95 000 agents. En 2025, le contrôle fiscal a notifié 17,1 Md€, encaissé 11,4 Md€ et le data mining/IA a permis de recouvrer 2,8 Md€. Le bas de la fourchette 15 Md€ excède donc déjà l’encaissement annuel total du contrôle fiscal 2025 : le chiffre source doit être traité comme potentiel de transformation de long terme, pas comme incrément immédiatement disponible.", "reference_basis_en": "DGFiP has about 95,000 staff. In 2025 tax audits notified €17.1bn, collected €11.4bn, and data mining/AI enabled €2.8bn to be recovered. The €15bn lower bound therefore already exceeds total annual cash collections from 2025 tax audits: the source figure must be treated as long-term transformation potential, not immediately available incremental revenue.", "reference_year": 2025, "reference_year_basis": "reference_text", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cash_revenue", "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé", "consolidation_gate_en": "Revenue — net cash actually collected only", "timing_class": "cash_after_effective_date", "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.", "timing_rule_en": "No anticipation: book net cash collected after the effective date.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Ministère de l’Économie — bilan du contrôle fiscal 2025", "primary_source_url": "https://www.economie.gouv.fr/actualites/lutte-contre-la-fraude-un-controle-fiscal-toujours-plus-efficace-en-2025", "primary_source_domain": "economie.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 3, "internal_reference_count": 0, "all_sources": [ { "label": "Ministère de l’Économie — bilan du contrôle fiscal 2025", "url": "https://www.economie.gouv.fr/actualites/lutte-contre-la-fraude-un-controle-fiscal-toujours-plus-efficace-en-2025" }, { "label": "DGFiP — Rejoindre les Finances publiques, effectifs 2026", "url": "https://rejoindrelesfinancespubliques.economie.gouv.fr/index.php/rejoindre-les-finances-publiques" }, { "label": "Assemblée nationale — PLF 2026, programme 156 DGFiP", "url": "https://www.assemblee-nationale.fr/dyn/opendata/RAPPANR5L17B1996-tIII-a24.html" } ], "evidence_gap_fr": "Base juridique, assiette, comportement, recouvrement net et date réelle d’encaissement.", "evidence_gap_en": "Legal basis, tax base, behaviour, net collection and actual cash date.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-digital-ai.json" }, { "measure_id": "9.07", "category": "09", "category_fr": "Souveraineté numérique et IA", "category_en": "Digital sovereignty and AI", "title_fr": "Automatisation de 521 000 postes administratifs, départs naturels", "title_en": "Automation of 521,000 administrative positions through natural attrition", "historical_reference_fr": "30 à 46 Md€ par an — GP C", "historical_reference_en": "€30–46bn per year — productivity gain, C", "historical_low_m_eur": 30000.0, "historical_high_m_eur": 46000.0, "monetary_reference_present": true, "reference_basis_fr": "521 000 postes représentent environ 8,9 % des 5,8509 millions d’agents publics hors contrats aidés. En 2024, 136 700 nouvelles pensions de droit direct ont été attribuées : à flux constant, cinq années représenteraient 683 500 retraites et 521 000 équivaudraient à environ 76 % de ce seul flux de retraites. C’est un écran de capacité, pas une prévision, car les départs naturels incluent d’autres flux et les métiers ne sont pas interchangeables.", "reference_basis_en": "521,000 positions represent about 8.9% of the 5.8509 million public employees excluding subsidised contracts. In 2024, 136,700 new direct pensions were granted: at a constant flow, five years would represent 683,500 retirements, and 521,000 would equal about 76% of that retirement-only flow. This is a capacity screen, not a forecast, because natural attrition includes other exits and occupations are not interchangeable.", "reference_year": 2024, "reference_year_basis": "reference_text", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "cash_revenue", "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé", "consolidation_gate_en": "Revenue — net cash actually collected only", "timing_class": "cash_after_effective_date", "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.", "timing_rule_en": "No anticipation: book net cash collected after the effective date.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Insee — L’emploi dans la fonction publique en 2024", "primary_source_url": "https://www.insee.fr/fr/statistiques/8732435", "primary_source_domain": "insee.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 3, "internal_reference_count": 0, "all_sources": [ { "label": "Insee — L’emploi dans la fonction publique en 2024", "url": "https://www.insee.fr/fr/statistiques/8732435" }, { "label": "DGAFP — Les départs à la retraite dans la fonction publique en 2024", "url": "https://www.fonction-publique.gouv.fr/toutes-les-publications/les-departs-la-retraite-dans-la-fonction-publique-en-2024" }, { "label": "DGAFP — négociation de l’accord-cadre IA dans la fonction publique, 30 juin 2026", "url": "https://www.fonction-publique.gouv.fr/toutes-les-actualites/deploiement-et-utilisation-de-lintelligence-artificielle-dans-la-fonction-publique-la-negociation-dun-accord-cadre-ambitieux-et-responsable-est-lancee" } ], "evidence_gap_fr": "Ventiler l’assiette entre sous-secteurs et attribuer chaque flux à un propriétaire unique avant consolidation.", "evidence_gap_en": "Split the baseline across subsectors and assign each flow to one unique owner before consolidation.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-digital-ai.json" }, { "measure_id": "9.08", "category": "09", "category_fr": "Souveraineté numérique et IA", "category_en": "Digital sovereignty and AI", "title_fr": "Mission interministérielle rattachée au Premier ministre", "title_en": "Interministerial mission attached to the Prime Minister", "historical_reference_fr": "Investissement", "historical_reference_en": "Investment", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "La DINUM joue déjà un rôle interministériel dans le numérique de l’État ; la DGAFP pilote en 2026 une négociation IA commune aux trois versants et l’ANSSI porte les référentiels de cybersécurité. Une mission nouvelle ne doit donc pas recréer des fonctions déjà présentes.", "reference_basis_en": "DINUM already plays an interministerial role in State digital policy; in 2026 DGAFP is steering an AI framework negotiation across all three civil-service branches, while ANSSI owns cybersecurity baselines. A new mission must therefore not recreate existing functions.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "DINUM — Albert API, plateforme interministérielle d’inférence", "primary_source_url": "https://ia.numerique.gouv.fr/outils-ia/albert-api/", "primary_source_domain": "ia.numerique.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 3, "internal_reference_count": 0, "all_sources": [ { "label": "DINUM — Albert API, plateforme interministérielle d’inférence", "url": "https://ia.numerique.gouv.fr/outils-ia/albert-api/" }, { "label": "DGAFP — négociation de l’accord-cadre IA dans la fonction publique, 30 juin 2026", "url": "https://www.fonction-publique.gouv.fr/toutes-les-actualites/deploiement-et-utilisation-de-lintelligence-artificielle-dans-la-fonction-publique-la-negociation-dun-accord-cadre-ambitieux-et-responsable-est-lancee" }, { "label": "ANSSI — référentiel SecNumCloud 3.2", "url": "https://cyber.gouv.fr/offre-de-service/solutions-certifiees-et-qualifiees/comprendre-levaluation-de-securite/qualification-de-produit-et-services/referentiels-qualification/" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-digital-ai.json" }, { "measure_id": "9.09", "category": "09", "category_fr": "Souveraineté numérique et IA", "category_en": "Digital sovereignty and AI", "title_fr": "Contrôle parlementaire trimestriel des déploiements", "title_en": "Quarterly parliamentary oversight of deployments", "historical_reference_fr": "Effet structurel", "historical_reference_en": "Structural effect", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Le contrôle trimestriel sert à vérifier calendrier, dépenses, incidents, bénéfices mesurés et respect des garanties. Il ne constitue pas une économie en soi.", "reference_basis_en": "Quarterly oversight is used to verify schedules, spending, incidents, measured benefits and safeguards. It is not itself a saving.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "non_autonomous", "recurrence_fr": "Pas de flux autonome", "recurrence_en": "No autonomous flow", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "no_autonomous_booking", "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome", "consolidation_gate_en": "Rule / governance — €0 autonomous booking", "timing_class": "no_autonomous_timing", "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.", "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "Légifrance — Constitution du 4 octobre 1958, article 24 : contrôle de l’action du Gouvernement et évaluation des politiques publiques", "primary_source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000019241014/", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — Constitution du 4 octobre 1958, article 24 : contrôle de l’action du Gouvernement et évaluation des politiques publiques", "url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000019241014/" } ], "evidence_gap_fr": "Documenter uniquement le coût d’application éventuel ; aucun gain autonome à certifier.", "evidence_gap_en": "Document only any implementation cost; there is no autonomous saving to certify.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-digital-ai.json" }, { "measure_id": "9.10", "category": "09", "category_fr": "Souveraineté numérique et IA", "category_en": "Digital sovereignty and AI", "title_fr": "Audit annuel public de la Cour des comptes", "title_en": "Annual public audit by the Court of Auditors", "historical_reference_fr": "Effet structurel", "historical_reference_en": "Structural effect", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "La mesure devra partager le même mandat d’audit avec 10.14, qui prévoit déjà un mandat permanent d’audit annuel à la Cour des comptes.", "reference_basis_en": "The measure must share the same audit mandate with 10.14, which already provides for a permanent annual audit mandate for the Court of Auditors.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "Légifrance — Constitution du 4 octobre 1958, article 47-2 : rôle de la Cour des comptes", "primary_source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000019241048", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — Constitution du 4 octobre 1958, article 47-2 : rôle de la Cour des comptes", "url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000019241048" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-digital-ai.json" }, { "measure_id": "9.11", "category": "09", "category_fr": "Souveraineté numérique et IA", "category_en": "Digital sovereignty and AI", "title_fr": "Indicateurs trimestriels publiés au Journal officiel", "title_en": "Quarterly indicators published in the Official Journal", "historical_reference_fr": "Effet structurel — contrôle démocratique", "historical_reference_en": "Structural effect — democratic oversight", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "La valeur de la mesure dépend de la définition d’indicateurs non manipulables : dépenses IA, coût unitaire, volumes traités, temps gagné, postes réellement redéployés/non remplacés, recettes effectivement encaissées, incidents, recours et corrections.", "reference_basis_en": "The measure depends on defining non-gameable indicators: AI spending, unit cost, processed volumes, time saved, positions actually redeployed/unfilled, cash revenue actually collected, incidents, appeals and corrections.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "Légifrance — règles particulières de publication au Journal officiel de la République française", "primary_source_url": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000031366350/LEGISCTA000031367565/", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — règles particulières de publication au Journal officiel de la République française", "url": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000031366350/LEGISCTA000031367565/" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-digital-ai.json" }, { "measure_id": "9.12", "category": "09", "category_fr": "Souveraineté numérique et IA", "category_en": "Digital sovereignty and AI", "title_fr": "Intervention humaine obligatoire pour toute décision défavorable", "title_en": "Mandatory human intervention for every adverse decision", "historical_reference_fr": "Effet structurel — garantie juridique", "historical_reference_en": "Structural effect — legal safeguard", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Le droit actuel contient déjà des protections : l’article 22 du RGPD encadre les décisions exclusivement automatisées produisant des effets juridiques ou significatifs, et l’AI Act impose notamment une supervision humaine compétente pour les systèmes à haut risque ; certaines autorités publiques doivent aussi réaliser une analyse d’impact sur les droits fondamentaux.", "reference_basis_en": "Current law already contains safeguards: GDPR Article 22 regulates solely automated decisions with legal or similarly significant effects, while the AI Act notably requires competent human oversight for high-risk systems; certain public bodies must also perform a fundamental-rights impact assessment.", "reference_year": 2024, "reference_year_basis": "source_metadata", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "EUR-Lex — règlement (UE) 2024/1689 sur l’intelligence artificielle", "primary_source_url": "https://eur-lex.europa.eu/legal-content/FR/TXT/?uri=CELEX:32024R1689", "primary_source_domain": "eur-lex.europa.eu", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "EUR-Lex — règlement (UE) 2024/1689 sur l’intelligence artificielle", "url": "https://eur-lex.europa.eu/legal-content/FR/TXT/?uri=CELEX:32024R1689" }, { "label": "CNIL — article 22 du RGPD, décision automatisée", "url": "https://www.cnil.fr/fr/reglement-europeen-protection-donnees/chapitre3" } ], "evidence_gap_fr": "Ventiler l’assiette entre sous-secteurs et attribuer chaque flux à un propriétaire unique avant consolidation.", "evidence_gap_en": "Split the baseline across subsectors and assign each flow to one unique owner before consolidation.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-digital-ai.json" }, { "measure_id": "9.13", "category": "09", "category_fr": "Souveraineté numérique et IA", "category_en": "Digital sovereignty and AI", "title_fr": "Plateforme publique de transparence", "title_en": "Public transparency platform", "historical_reference_fr": "Effet structurel — contrôle démocratique", "historical_reference_en": "Structural effect — democratic oversight", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "La plateforme doit agréger les données déjà produites par 9.11 plutôt que recréer un système déclaratif parallèle. Elle peut publier cas d’usage, fournisseurs, modèles, coûts, évaluations, incidents, indicateurs et corrections, sous réserve des secrets protégés et de la cybersécurité.", "reference_basis_en": "The platform should aggregate data already produced under 9.11 rather than create a parallel reporting system. It can publish use cases, suppliers, models, costs, evaluations, incidents, indicators and corrections, subject to protected secrets and cybersecurity.", "reference_year": 2026, "reference_year_basis": "source_metadata", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "DINUM/DGAFP/DITP — Guide d’usage de l’IA pour les agents de l’État, 2026", "primary_source_url": "https://www.numerique.gouv.fr/offre-accompagnement/guide-usage-intelligence-artificielle/", "primary_source_domain": "numerique.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "DINUM/DGAFP/DITP — Guide d’usage de l’IA pour les agents de l’État, 2026", "url": "https://www.numerique.gouv.fr/offre-accompagnement/guide-usage-intelligence-artificielle/" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-digital-ai.json" }, { "measure_id": "9.14", "category": "09", "category_fr": "Souveraineté numérique et IA", "category_en": "Digital sovereignty and AI", "title_fr": "Contrôle préventif des marchés publics par détection d’anomalies", "title_en": "Preventive anomaly detection in public procurement", "historical_reference_fr": "Effet structurel — mesure normative", "historical_reference_en": "Structural effect — normative measure", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "La commande publique dispose déjà de données essentielles nationales : depuis 2024, les données des marchés sont centralisées sur data.gouv.fr ; en 2026 les seuils de déclaration restent 40 000 € HT en régime normal et 25 000 € HT en régime simplifié. Cette base rend possible un contrôle statistique et algorithmique à grande échelle.", "reference_basis_en": "Public procurement already has national essential-data feeds: since 2024 procurement data are centralised on data.gouv.fr; in 2026 reporting thresholds remain €40,000 excluding tax under the normal regime and €25,000 under the simplified regime. This base makes large-scale statistical and algorithmic controls possible.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "cash_revenue", "consolidation_gate_fr": "Recette — seulement le net effectivement encaissé", "consolidation_gate_en": "Revenue — net cash actually collected only", "timing_class": "cash_after_effective_date", "timing_rule_fr": "Aucune anticipation : comptabiliser selon l’encaissement net après entrée en vigueur.", "timing_rule_en": "No anticipation: book net cash collected after the effective date.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Ministère de l’Économie — données essentielles de la commande publique", "primary_source_url": "https://www.economie.gouv.fr/daj/maintien-des-seuils-de-declaration-des-donnees-essentielles-des-marches-publics", "primary_source_domain": "economie.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "Ministère de l’Économie — données essentielles de la commande publique", "url": "https://www.economie.gouv.fr/daj/maintien-des-seuils-de-declaration-des-donnees-essentielles-des-marches-publics" }, { "label": "data.gouv.fr / DAJ — fichiers consolidés des données essentielles de la commande publique", "url": "https://www.data.gouv.fr/datasets/donnees-essentielles-de-la-commande-publique-fichiers-consolides" } ], "evidence_gap_fr": "Ventiler l’assiette entre sous-secteurs et attribuer chaque flux à un propriétaire unique avant consolidation.", "evidence_gap_en": "Split the baseline across subsectors and assign each flow to one unique owner before consolidation.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-digital-ai.json" }, { "measure_id": "10.01", "category": "10", "category_fr": "Équilibre budgétaire et Constitution", "category_en": "Budget balance and Constitution", "title_fr": "Constitutionnalisation de l’équilibre budgétaire, modèle allemand", "title_en": "Constitutional budget-balance rule, German model", "historical_reference_fr": "Effet structurel — Constitution", "historical_reference_en": "Structural effect — Constitution", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "La Constitution française vise déjà l’équilibre des comptes publics à l’article 34, mais sans interdire directement un déficit structurel annuel. En Allemagne, le plafond fédéral de dette structurelle reste à 0,35 % du PIB ; le cadre a toutefois été modifié en 2025, notamment pour les Länder et certaines dépenses de défense.", "reference_basis_en": "The French Constitution already sets a public-accounts balance objective in Article 34, but it does not directly prohibit an annual structural deficit. Germany still caps federal structural net borrowing at 0.35% of GDP, although the framework was amended in 2025, notably for Länder and certain defence expenditure.", "reference_year": 2025, "reference_year_basis": "reference_text", "recurrence_class": "non_autonomous", "recurrence_fr": "Pas de flux autonome", "recurrence_en": "No autonomous flow", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "no_autonomous_booking", "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome", "consolidation_gate_en": "Rule / governance — €0 autonomous booking", "timing_class": "no_autonomous_timing", "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.", "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Légifrance — Constitution, article 34 : objectif d’équilibre des comptes publics", "primary_source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049255019/2026-05-03", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 5, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — Constitution, article 34 : objectif d’équilibre des comptes publics", "url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049255019/2026-05-03" }, { "label": "Allemagne — Loi fondamentale, article 109", "url": "https://www.gesetze-im-internet.de/gg/art_109.html" }, { "label": "Allemagne — Loi fondamentale, article 115", "url": "https://www.gesetze-im-internet.de/gg/art_115.html" }, { "label": "Ministère fédéral allemand des Finances — dette constitutionnelle et plafond fédéral de 0,35 % en 2026", "url": "https://www.bundesfinanzministerium.de/Monatsberichte/Ausgabe/2026/02/Inhalte/Kapitel-2-Analysen/2-3-sollbericht-2026.html" }, { "label": "Ministère fédéral allemand des Finances — adaptation 2025 de la Schuldenbremse", "url": "https://www.bundesfinanzministerium.de/Content/DE/Pressemitteilungen/Finanzpolitik/2025/10/2025-10-07-33-sitzung-des-stabilitaetsrats.html" } ], "evidence_gap_fr": "Documenter uniquement le coût d’application éventuel ; aucun gain autonome à certifier.", "evidence_gap_en": "Document only any implementation cost; there is no autonomous saving to certify.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-budget-constitution.json" }, { "measure_id": "10.02", "category": "10", "category_fr": "Équilibre budgétaire et Constitution", "category_en": "Budget balance and Constitution", "title_fr": "Frein à l’endettement référendaire, modèle suisse", "title_en": "Referendum-backed debt brake, Swiss model", "historical_reference_fr": "Effet structurel — effet institutionnel", "historical_reference_en": "Structural effect — institutional effect", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Le frein suisse est inscrit à l’article 126 de la Constitution et fixe un plafond de dépenses lié aux recettes corrigées du cycle. Il a été approuvé par référendum le 2 décembre 2001 à 84,7 %. Ce précédent est celui d’une règle constitutionnelle approuvée par référendum, et non d’un référendum obligatoire sur chaque emprunt.", "reference_basis_en": "The Swiss debt brake is embedded in Article 126 of the Constitution and sets an expenditure ceiling linked to cyclically adjusted revenue. It was approved by referendum on 2 December 2001 with 84.7% support. The precedent is a constitutional rule approved by referendum, not a mandatory referendum on every borrowing operation.", "reference_year": 2026, "reference_year_basis": "source_metadata", "recurrence_class": "non_autonomous", "recurrence_fr": "Pas de flux autonome", "recurrence_en": "No autonomous flow", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "no_autonomous_booking", "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome", "consolidation_gate_en": "Rule / governance — €0 autonomous booking", "timing_class": "no_autonomous_timing", "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.", "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Administration fédérale des finances suisse — fonctionnement du frein à l’endettement", "primary_source_url": "https://www.efv.admin.ch/fr/frein-endettement-pb", "primary_source_domain": "efv.admin.ch", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 3, "internal_reference_count": 0, "all_sources": [ { "label": "Administration fédérale des finances suisse — fonctionnement du frein à l’endettement", "url": "https://www.efv.admin.ch/fr/frein-endettement-pb" }, { "label": "Chancellerie fédérale suisse — votation du 2 décembre 2001 sur le frein à l’endettement", "url": "https://www.bk.admin.ch/ch/d/pore/va/20011202/det480.html" }, { "label": "Légifrance — Constitution, article 89 : procédure de révision constitutionnelle", "url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000019240655/2026-05-22" } ], "evidence_gap_fr": "Documenter uniquement le coût d’application éventuel ; aucun gain autonome à certifier.", "evidence_gap_en": "Document only any implementation cost; there is no autonomous saving to certify.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-budget-constitution.json" }, { "measure_id": "10.03", "category": "10", "category_fr": "Équilibre budgétaire et Constitution", "category_en": "Budget balance and Constitution", "title_fr": "Plafond constitutionnel de déficit structurel à 0,35 pour cent du PIB", "title_en": "Constitutional structural-deficit ceiling of 0.35% of GDP", "historical_reference_fr": "Effet structurel — Constitution", "historical_reference_en": "Structural effect — Constitution", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "La valeur de 0,35 % correspond au plafond fédéral allemand de dette structurelle nette, mais ce n’est pas exactement le même concept qu’un déficit structurel de l’ensemble des administrations publiques françaises. La LPFP française fixe actuellement un OMT à −0,4 % du PIB potentiel, tandis que le cadre UE 2024 pilote désormais la surveillance annuelle par la trajectoire des dépenses nettes.", "reference_basis_en": "The 0.35% figure corresponds to Germany’s federal structural net-borrowing ceiling, but it is not exactly the same concept as the structural deficit of the French general-government sector. France’s current programming law sets a −0.4% potential-GDP medium-term objective, while the 2024 EU framework now uses the net-expenditure path as the annual operational indicator.", "reference_year": 2024, "reference_year_basis": "reference_text", "recurrence_class": "non_autonomous", "recurrence_fr": "Pas de flux autonome", "recurrence_en": "No autonomous flow", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "no_autonomous_booking", "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome", "consolidation_gate_en": "Rule / governance — €0 autonomous booking", "timing_class": "no_autonomous_timing", "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.", "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Légifrance — LPFP 2023-2027, article 2 : OMT −0,4 % et trajectoire structurelle", "primary_source_url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000048582613/2026-03-22", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 3, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — LPFP 2023-2027, article 2 : OMT −0,4 % et trajectoire structurelle", "url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000048582613/2026-03-22" }, { "label": "EUR-Lex — règlement (UE) 2024/1263 : trajectoires de dépenses nettes et compte de contrôle", "url": "https://eur-lex.europa.eu/eli/reg/2024/1263/oj?locale=fr" }, { "label": "Ministère fédéral allemand des Finances — dette constitutionnelle et plafond fédéral de 0,35 % en 2026", "url": "https://www.bundesfinanzministerium.de/Monatsberichte/Ausgabe/2026/02/Inhalte/Kapitel-2-Analysen/2-3-sollbericht-2026.html" } ], "evidence_gap_fr": "Documenter uniquement le coût d’application éventuel ; aucun gain autonome à certifier.", "evidence_gap_en": "Document only any implementation cost; there is no autonomous saving to certify.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-budget-constitution.json" }, { "measure_id": "10.04", "category": "10", "category_fr": "Équilibre budgétaire et Constitution", "category_en": "Budget balance and Constitution", "title_fr": "Mécanisme automatique de gel de crédits en cas de dérapage", "title_en": "Automatic commitment freeze when the fiscal path slips", "historical_reference_fr": "Effet structurel — effet institutionnel", "historical_reference_en": "Structural effect — institutional effect", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Le droit positif prévoit déjà un mécanisme de correction : l’article 62 de la LOLF définit un écart important à 0,5 % du PIB sur un an ou 0,25 % par an en moyenne sur deux ans ; la LPFP 2023-2027 prévoit un retour à la trajectoire dans un délai maximal de deux ans. En revanche, le gel automatique de crédits proposé par 10.04 va plus loin.", "reference_basis_en": "Current law already contains a correction mechanism: LOLF Article 62 defines a significant deviation as 0.5% of GDP in one year or 0.25% per year on average over two years; the 2023-2027 programming law requires a return to the path within no more than two years. The automatic appropriation freeze proposed by 10.04 goes further.", "reference_year": 2023, "reference_year_basis": "reference_text", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Légifrance — LOLF, article 62 : écarts importants et mécanisme de correction", "primary_source_url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000044612091/2023-12-15", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 3, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — LOLF, article 62 : écarts importants et mécanisme de correction", "url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000044612091/2023-12-15" }, { "label": "Légifrance — LPFP 2023-2027, article 5 : correction dans un délai maximal de deux ans", "url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000048582619/2026-03-24" }, { "label": "Légifrance — LOLF, article 1 B : correction et encadrement pluriannuel", "url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000044604350" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-budget-constitution.json" }, { "measure_id": "10.05", "category": "10", "category_fr": "Équilibre budgétaire et Constitution", "category_en": "Budget balance and Constitution", "title_fr": "Révision constitutionnelle 1, réduction parlementaire", "title_en": "Constitutional revision 1, reduction in Parliament", "historical_reference_fr": "Effet structurel — Constitution", "historical_reference_en": "Structural effect — Constitution", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "La réduction du nombre de députés et de sénateurs a déjà été auditée financièrement en catégorie 01. 10.05 est le véhicule constitutionnel de mise en œuvre, pas une nouvelle réduction d’effectifs à additionner.", "reference_basis_en": "The reduction in the number of MPs and senators has already been financially audited under Category 01. Measure 10.05 is the constitutional implementation vehicle, not a second headcount reduction to add.", "reference_year": 2026, "reference_year_basis": "source_metadata", "recurrence_class": "non_autonomous", "recurrence_fr": "Pas de flux autonome", "recurrence_en": "No autonomous flow", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "no_autonomous_booking", "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome", "consolidation_gate_en": "Rule / governance — €0 autonomous booking", "timing_class": "no_autonomous_timing", "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.", "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Légifrance — Constitution, article 89 : procédure de révision constitutionnelle", "primary_source_url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000019240655/2026-05-22", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — Constitution, article 89 : procédure de révision constitutionnelle", "url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000019240655/2026-05-22" } ], "evidence_gap_fr": "Documenter uniquement le coût d’application éventuel ; aucun gain autonome à certifier.", "evidence_gap_en": "Document only any implementation cost; there is no autonomous saving to certify.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-budget-constitution.json" }, { "measure_id": "10.06", "category": "10", "category_fr": "Équilibre budgétaire et Constitution", "category_en": "Budget balance and Constitution", "title_fr": "Révision constitutionnelle 2, équilibre budgétaire", "title_en": "Constitutional revision 2, budget balance", "historical_reference_fr": "Effet structurel — Constitution", "historical_reference_en": "Structural effect — Constitution", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Cette ligne recoupe matériellement les mesures 10.01 et 10.03. Elle doit être conservée comme étape du paquet constitutionnel, mais ne crée ni une seconde règle d’équilibre ni une seconde économie.", "reference_basis_en": "This line materially overlaps measures 10.01 and 10.03. It should be retained as part of the constitutional package but does not create a second balance rule or a second saving.", "reference_year": 2026, "reference_year_basis": "source_metadata", "recurrence_class": "non_autonomous", "recurrence_fr": "Pas de flux autonome", "recurrence_en": "No autonomous flow", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "no_autonomous_booking", "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome", "consolidation_gate_en": "Rule / governance — €0 autonomous booking", "timing_class": "no_autonomous_timing", "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.", "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Légifrance — Constitution, article 89 : procédure de révision constitutionnelle", "primary_source_url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000019240655/2026-05-22", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — Constitution, article 89 : procédure de révision constitutionnelle", "url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000019240655/2026-05-22" }, { "label": "Légifrance — Constitution, article 34 : objectif d’équilibre des comptes publics", "url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049255019/2026-05-03" } ], "evidence_gap_fr": "Documenter uniquement le coût d’application éventuel ; aucun gain autonome à certifier.", "evidence_gap_en": "Document only any implementation cost; there is no autonomous saving to certify.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-budget-constitution.json" }, { "measure_id": "10.07", "category": "10", "category_fr": "Équilibre budgétaire et Constitution", "category_en": "Budget balance and Constitution", "title_fr": "Révision constitutionnelle 3, intelligence artificielle", "title_en": "Constitutional revision 3, artificial intelligence", "historical_reference_fr": "Effet structurel — Constitution", "historical_reference_en": "Structural effect — Constitution", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Les garanties IA sont déjà partiellement portées par le RGPD, l’AI Act et les lois sectorielles. Une révision constitutionnelle n’est donc pas nécessaire pour chaque règle technique ; elle ne se justifie que pour inscrire un principe supérieur durable, par exemple contrôle humain, transparence ou droits fondamentaux.", "reference_basis_en": "AI safeguards are already partly carried by GDPR, the AI Act and sectoral law. A constitutional amendment is therefore not required for every technical rule; it is justified only if a durable higher-level principle is to be entrenched, such as human control, transparency or fundamental rights.", "reference_year": 2026, "reference_year_basis": "source_metadata", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Légifrance — Constitution, article 89 : procédure de révision constitutionnelle", "primary_source_url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000019240655/2026-05-22", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — Constitution, article 89 : procédure de révision constitutionnelle", "url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000019240655/2026-05-22" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-budget-constitution.json" }, { "measure_id": "10.08", "category": "10", "category_fr": "Équilibre budgétaire et Constitution", "category_en": "Budget balance and Constitution", "title_fr": "Révision constitutionnelle 4, transparence des rémunérations", "title_en": "Constitutional revision 4, pay transparency", "historical_reference_fr": "Effet structurel — Constitution", "historical_reference_en": "Structural effect — Constitution", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "La transparence des rémunérations publiques et leur plafonnement sont déjà traités par 1.14 et 1.15. Une grande partie du dispositif peut relever de la loi et du règlement ; la Constitution ne se justifie que si le Plan veut rendre le principe lui-même intangible à droit ordinaire.", "reference_basis_en": "Public-pay transparency and caps are already addressed by 1.14 and 1.15. Much of the mechanism can be statutory or regulatory; constitutional entrenchment is justified only if the Plan wants the principle itself to be protected from ordinary-law reversal.", "reference_year": 2026, "reference_year_basis": "source_metadata", "recurrence_class": "non_autonomous", "recurrence_fr": "Pas de flux autonome", "recurrence_en": "No autonomous flow", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "no_autonomous_booking", "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome", "consolidation_gate_en": "Rule / governance — €0 autonomous booking", "timing_class": "no_autonomous_timing", "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.", "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Légifrance — Constitution, article 89 : procédure de révision constitutionnelle", "primary_source_url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000019240655/2026-05-22", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — Constitution, article 89 : procédure de révision constitutionnelle", "url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000019240655/2026-05-22" } ], "evidence_gap_fr": "Documenter uniquement le coût d’application éventuel ; aucun gain autonome à certifier.", "evidence_gap_en": "Document only any implementation cost; there is no autonomous saving to certify.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-budget-constitution.json" }, { "measure_id": "10.09", "category": "10", "category_fr": "Équilibre budgétaire et Constitution", "category_en": "Budget balance and Constitution", "title_fr": "Révision constitutionnelle 5, plafonnement des prélèvements", "title_en": "Constitutional revision 5, cap on compulsory levies", "historical_reference_fr": "Effet structurel — Constitution", "historical_reference_en": "Structural effect — Constitution", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Le plafond constitutionnel de prélèvements est déjà la mesure 6.01. 10.09 est sa traduction dans le paquet de révision, pas une deuxième baisse fiscale.", "reference_basis_en": "The constitutional levy cap is already measure 6.01. Measure 10.09 is its implementation in the constitutional package, not a second tax cut.", "reference_year": 2026, "reference_year_basis": "source_metadata", "recurrence_class": "non_autonomous", "recurrence_fr": "Pas de flux autonome", "recurrence_en": "No autonomous flow", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "no_autonomous_booking", "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome", "consolidation_gate_en": "Rule / governance — €0 autonomous booking", "timing_class": "no_autonomous_timing", "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.", "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Légifrance — Constitution, article 89 : procédure de révision constitutionnelle", "primary_source_url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000019240655/2026-05-22", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — Constitution, article 89 : procédure de révision constitutionnelle", "url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000019240655/2026-05-22" } ], "evidence_gap_fr": "Documenter uniquement le coût d’application éventuel ; aucun gain autonome à certifier.", "evidence_gap_en": "Document only any implementation cost; there is no autonomous saving to certify.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-budget-constitution.json" }, { "measure_id": "10.10", "category": "10", "category_fr": "Équilibre budgétaire et Constitution", "category_en": "Budget balance and Constitution", "title_fr": "Révision constitutionnelle 6, plafonnement des cabinets", "title_en": "Constitutional revision 6, ministerial-cabinet cap", "historical_reference_fr": "Effet structurel — Constitution", "historical_reference_en": "Structural effect — Constitution", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Le nombre de membres des cabinets ministériels est aujourd’hui fixé par décret. Depuis le 18 avril 2026, le plafond est de 14 membres pour un ministre de plein exercice, avec une exception à 19 pour le ministre de l’Action et des Comptes publics ; les ministres délégués sont plafonnés à 8, avec une exception à 14 pour les Relations avec le Parlement.", "reference_basis_en": "Ministerial cabinet size is currently set by decree. Since 18 April 2026, the cap is 14 members for a full minister, with an exception of 19 for the Public Action and Accounts minister; delegated ministers are capped at 8, with an exception of 14 for Parliamentary Relations.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "non_autonomous", "recurrence_fr": "Pas de flux autonome", "recurrence_en": "No autonomous flow", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "no_autonomous_booking", "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome", "consolidation_gate_en": "Rule / governance — €0 autonomous booking", "timing_class": "no_autonomous_timing", "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.", "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Légifrance — décret n° 2024-892 modifié en 2026, composition des cabinets ministériels", "primary_source_url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000052394569", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — décret n° 2024-892 modifié en 2026, composition des cabinets ministériels", "url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000052394569" }, { "label": "Légifrance — Constitution, article 89 : procédure de révision constitutionnelle", "url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000019240655/2026-05-22" } ], "evidence_gap_fr": "Documenter uniquement le coût d’application éventuel ; aucun gain autonome à certifier.", "evidence_gap_en": "Document only any implementation cost; there is no autonomous saving to certify.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-budget-constitution.json" }, { "measure_id": "10.11", "category": "10", "category_fr": "Équilibre budgétaire et Constitution", "category_en": "Budget balance and Constitution", "title_fr": "Révision constitutionnelle 7, suppression du CESE", "title_en": "Constitutional revision 7, abolition of the CESE", "historical_reference_fr": "Effet structurel — Constitution", "historical_reference_en": "Structural effect — Constitution", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Le CESE est directement inscrit aux articles 69 à 71 de la Constitution. Sa suppression exige donc bien une révision constitutionnelle, suivie du traitement organique, patrimonial, contractuel et humain.", "reference_basis_en": "The CESE is directly embedded in Articles 69 to 71 of the Constitution. Abolition therefore does require constitutional amendment, followed by organic-law, asset, contract and workforce transition measures.", "reference_year": 2026, "reference_year_basis": "source_metadata", "recurrence_class": "non_autonomous", "recurrence_fr": "Pas de flux autonome", "recurrence_en": "No autonomous flow", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "no_autonomous_booking", "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome", "consolidation_gate_en": "Rule / governance — €0 autonomous booking", "timing_class": "no_autonomous_timing", "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.", "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Légifrance — Constitution, articles 69 à 71 : Conseil économique, social et environnemental", "primary_source_url": "https://www.legifrance.gouv.fr/loda/id/JORFTEXT000000571356/2026-05-09", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — Constitution, articles 69 à 71 : Conseil économique, social et environnemental", "url": "https://www.legifrance.gouv.fr/loda/id/JORFTEXT000000571356/2026-05-09" }, { "label": "Légifrance — Constitution, article 89 : procédure de révision constitutionnelle", "url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000019240655/2026-05-22" } ], "evidence_gap_fr": "Documenter uniquement le coût d’application éventuel ; aucun gain autonome à certifier.", "evidence_gap_en": "Document only any implementation cost; there is no autonomous saving to certify.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-budget-constitution.json" }, { "measure_id": "10.12", "category": "10", "category_fr": "Équilibre budgétaire et Constitution", "category_en": "Budget balance and Constitution", "title_fr": "Révision constitutionnelle 8, suppression de l’échelon régional", "title_en": "Constitutional revision 8, abolition of the regional tier", "historical_reference_fr": "Effet structurel — Constitution", "historical_reference_en": "Structural effect — Constitution", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "L’article 72 de la Constitution cite explicitement les régions parmi les collectivités territoriales. Une suppression complète de cet échelon impose donc un traitement constitutionnel et une cartographie des compétences, personnels, patrimoines, dettes et contrats transférés.", "reference_basis_en": "Article 72 of the Constitution explicitly lists regions among territorial authorities. Full abolition therefore requires constitutional treatment and a mapping of transferred powers, staff, assets, debts and contracts.", "reference_year": 2026, "reference_year_basis": "source_metadata", "recurrence_class": "non_autonomous", "recurrence_fr": "Pas de flux autonome", "recurrence_en": "No autonomous flow", "accounting_sector": "APUL", "accounting_sector_fr": "Administrations publiques locales (APUL)", "accounting_sector_en": "Local government (APUL)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "no_autonomous_booking", "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome", "consolidation_gate_en": "Rule / governance — €0 autonomous booking", "timing_class": "no_autonomous_timing", "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.", "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Légifrance — Constitution, article 72 : régions parmi les collectivités territoriales", "primary_source_url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000006527579/2026-07-19", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — Constitution, article 72 : régions parmi les collectivités territoriales", "url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000006527579/2026-07-19" }, { "label": "Légifrance — Constitution, article 89 : procédure de révision constitutionnelle", "url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000019240655/2026-05-22" } ], "evidence_gap_fr": "Documenter uniquement le coût d’application éventuel ; aucun gain autonome à certifier.", "evidence_gap_en": "Document only any implementation cost; there is no autonomous saving to certify.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-budget-constitution.json" }, { "measure_id": "10.13", "category": "10", "category_fr": "Équilibre budgétaire et Constitution", "category_en": "Budget balance and Constitution", "title_fr": "Bilan public solennel à mi-mandat devant le Congrès", "title_en": "Formal public mid-term review before Congress", "historical_reference_fr": "Effet structurel — effet institutionnel", "historical_reference_en": "Structural effect — institutional effect", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "L’article 18 permet déjà au Président de prendre la parole devant le Parlement réuni en Congrès ; sa déclaration peut être suivie d’un débat hors sa présence, sans vote. La nouveauté de 10.13 serait donc d’imposer un rendez-vous à mi-mandat, un contenu normé et des données auditables.", "reference_basis_en": "Article 18 already allows the President to address Parliament convened in Congress; the statement may be debated in his absence, without a vote. The novelty in 10.13 is therefore a mandatory mid-term event, standardised content and auditable data.", "reference_year": 2026, "reference_year_basis": "source_metadata", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Légifrance — Constitution, article 18 : prise de parole devant le Congrès", "primary_source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000019241012/2026-02-22", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — Constitution, article 18 : prise de parole devant le Congrès", "url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000019241012/2026-02-22" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-budget-constitution.json" }, { "measure_id": "10.14", "category": "10", "category_fr": "Équilibre budgétaire et Constitution", "category_en": "Budget balance and Constitution", "title_fr": "Mandat permanent d’audit annuel à la Cour des comptes", "title_en": "Permanent annual audit mandate for the Court of Auditors", "historical_reference_fr": "Effet structurel — effet institutionnel", "historical_reference_en": "Structural effect — institutional effect", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "L’article 47-2 confie déjà à la Cour des comptes l’assistance au Parlement et au Gouvernement pour le contrôle de l’exécution financière et l’évaluation des politiques publiques. Un mandat annuel spécifique peut donc souvent être créé par loi organique ou ordinaire sans recréer une seconde Cour des comptes.", "reference_basis_en": "Article 47-2 already tasks the Court of Auditors with assisting Parliament and Government in financial execution oversight and policy evaluation. A specific annual mandate can therefore often be created by organic or ordinary law without creating a second audit institution.", "reference_year": 2026, "reference_year_basis": "source_metadata", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Légifrance — Constitution, article 47-2 : Cour des comptes et contrôle des finances publiques", "primary_source_url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000019241048/2026-03-27", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — Constitution, article 47-2 : Cour des comptes et contrôle des finances publiques", "url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000019241048/2026-03-27" }, { "label": "Légifrance — LOLF, article 61 : Haut Conseil des finances publiques", "url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000044612096" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-budget-constitution.json" }, { "measure_id": "10.15", "category": "10", "category_fr": "Équilibre budgétaire et Constitution", "category_en": "Budget balance and Constitution", "title_fr": "Délégation parlementaire paritaire de suivi", "title_en": "Joint bicameral parliamentary monitoring delegation", "historical_reference_fr": "Effet structurel — effet institutionnel", "historical_reference_en": "Structural effect — institutional effect", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Le suivi peut être organisé par la loi et les règlements des assemblées. L’enjeu financier est d’éviter une nouvelle structure lourde : elle doit réutiliser les indicateurs de 9.11, les audits de 10.14 et le registre budgétaire plutôt que créer des chaînes parallèles.", "reference_basis_en": "Monitoring can be organised through statute and chamber rules. The financial objective is to avoid a new heavy structure: it should reuse 9.11 indicators, 10.14 audits and the fiscal register instead of creating parallel reporting chains.", "reference_year": 2026, "reference_year_basis": "source_metadata", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Légifrance — Constitution, article 47-2 : Cour des comptes et contrôle des finances publiques", "primary_source_url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000019241048/2026-03-27", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — Constitution, article 47-2 : Cour des comptes et contrôle des finances publiques", "url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000019241048/2026-03-27" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-budget-constitution.json" }, { "measure_id": "10.16", "category": "10", "category_fr": "Équilibre budgétaire et Constitution", "category_en": "Budget balance and Constitution", "title_fr": "Scénarios de repli référendaire", "title_en": "Referendum fallback scenarios", "historical_reference_fr": "Effet structurel — effet institutionnel", "historical_reference_en": "Structural effect — institutional effect", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "L’article 89 impose d’abord un vote identique des deux assemblées. La révision devient définitive par référendum ; pour un projet de révision, le Président peut toutefois choisir le Congrès, qui exige trois cinquièmes des suffrages exprimés. Un « repli référendaire » ne permet donc pas de sauter librement l’étape du vote identique.", "reference_basis_en": "Article 89 first requires identical adoption by both chambers. Amendment then becomes final through referendum; for a government constitutional bill, the President may instead choose Congress, requiring three-fifths of votes cast. A “referendum fallback” therefore cannot freely bypass identical bicameral approval.", "reference_year": 2026, "reference_year_basis": "source_metadata", "recurrence_class": "non_autonomous", "recurrence_fr": "Pas de flux autonome", "recurrence_en": "No autonomous flow", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "no_autonomous_booking", "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome", "consolidation_gate_en": "Rule / governance — €0 autonomous booking", "timing_class": "no_autonomous_timing", "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.", "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Légifrance — Constitution, article 89 : procédure de révision constitutionnelle", "primary_source_url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000019240655/2026-05-22", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — Constitution, article 89 : procédure de révision constitutionnelle", "url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000019240655/2026-05-22" } ], "evidence_gap_fr": "Documenter uniquement le coût d’application éventuel ; aucun gain autonome à certifier.", "evidence_gap_en": "Document only any implementation cost; there is no autonomous saving to certify.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-budget-constitution.json" }, { "measure_id": "10.17", "category": "10", "category_fr": "Équilibre budgétaire et Constitution", "category_en": "Budget balance and Constitution", "title_fr": "Cellule réforme de l’État rattachée au Premier ministre", "title_en": "State-reform unit attached to the Prime Minister", "historical_reference_fr": "Effet structurel — effet institutionnel", "historical_reference_en": "Structural effect — institutional effect", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Une cellule de pilotage peut être créée par décret. Elle doit être conçue comme une équipe légère de livraison et de consolidation, sans reproduire les fonctions déjà exercées par la DINUM, la DGAFP, la DITP, le Budget, le SGG ou la mission IA 9.08.", "reference_basis_en": "A delivery unit can be created by decree. It should be designed as a lean implementation and consolidation team, without reproducing functions already handled by DINUM, DGAFP, DITP, the Budget Directorate, SGG or the 9.08 AI mission.", "reference_year": 2026, "reference_year_basis": "source_metadata", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "cost_or_investment", "consolidation_gate_fr": "Coût / investissement — isoler avant tout gain", "consolidation_gate_en": "Cost / investment — isolate before any gain", "timing_class": "transition_or_program_cost", "timing_rule_fr": "Coût d’investissement ou de transition avant tout bénéfice budgétaire éventuel.", "timing_rule_en": "Investment or transition cost before any possible budget benefit.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Légifrance — Constitution, article 89 : procédure de révision constitutionnelle", "primary_source_url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000019240655/2026-05-22", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — Constitution, article 89 : procédure de révision constitutionnelle", "url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000019240655/2026-05-22" } ], "evidence_gap_fr": "Coût de transition/investissement et éventuels gains séparés dans le temps.", "evidence_gap_en": "Transition/investment cost and any gains separated over time.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-budget-constitution.json" }, { "measure_id": "11.01", "category": "11", "category_fr": "Aides sociales, transparence et anticorruption", "category_en": "Social support, transparency and anticorruption", "title_fr": "Plafonnement des aides sociales en espèces", "title_en": "Cap on cash social benefits", "historical_reference_fr": "5 à 8 milliards d’euros par an (index source) — section détaillée : 650 M€ à 1,3 Md€/an avant compensation en nature", "historical_reference_en": "5 à 8 milliards d’euros par an (index source) — section détaillée : 650 M€ à 1,3 Md€/an avant compensation en nature", "historical_low_m_eur": 5000.0, "historical_high_m_eur": 8000.0, "monetary_reference_present": true, "reference_basis_fr": "L’index du Plan affiche 5–8 Md€/an, mais la section détaillée chiffre le plafond à seulement 650 M€–1,3 Md€/an. Elle prévoit en outre de remplacer une partie des espèces par des aides en nature via la CCU : une baisse de versements monétaires n’est donc pas une économie nette tant que le coût des droits en nature n’est pas soustrait.", "reference_basis_en": "The Plan index states €5–8bn/year, while the detailed section estimates only €650m–€1.3bn/year for the cash cap. It also replaces part of the cash support with in-kind benefits through the citizen card, so a cash reduction is not a net saving until replacement benefits are costed.", "reference_year": 2026, "reference_year_basis": "source_metadata", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "ASSO", "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)", "accounting_sector_en": "Social-security funds (ASSO)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "linked_owner", "consolidation_gate_fr": "Propriétaire lié — effet compté sur la mesure propriétaire", "consolidation_gate_en": "Linked owner — effect booked on the owner measure", "timing_class": "linked_timing", "timing_rule_fr": "Temporalité héritée de la mesure propriétaire après déduplication.", "timing_rule_en": "Timing inherited from the owner measure after deduplication.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "DREES — Minima sociaux et prestations de solidarité, édition 2025", "primary_source_url": "https://drees.solidarites-sante.gouv.fr/sites/default/files/2025-12/Drees-Pano-MS%202025.pdf", "primary_source_domain": "drees.solidarites-sante.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 1, "all_sources": [ { "label": "Plan de Rupture — section détaillée aides sociales : plafond espèces et CCU", "url": "/france/audit-financier-155-mesures.html" }, { "label": "DREES — Minima sociaux et prestations de solidarité, édition 2025", "url": "https://drees.solidarites-sante.gouv.fr/sites/default/files/2025-12/Drees-Pano-MS%202025.pdf" }, { "label": "DREES — suivi mensuel des prestations de solidarité, mai 2026", "url": "https://drees.solidarites-sante.gouv.fr/communique-de-presse-jeux-de-donnees/jeux-de-donnees/260605-suivi-mensuel-des-prestations-de-solidarite-mai-2026" } ], "evidence_gap_fr": "Identifier la mesure propriétaire unique et supprimer tout doublon avant chiffrage.", "evidence_gap_en": "Identify the single owner measure and remove duplicates before costing.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-social-transparency.json" }, { "measure_id": "11.02", "category": "11", "category_fr": "Aides sociales, transparence et anticorruption", "category_en": "Social support, transparency and anticorruption", "title_fr": "Création de la carte citoyenne universelle, aides en nature", "title_en": "Universal citizen card for in-kind benefits", "historical_reference_fr": "Effet structurel — aides en nature", "historical_reference_en": "Effet structurel — aides en nature", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "La section détaillée prévoit une carte fusionnant plusieurs supports et ouvrant des droits en nature (alimentation, énergie, transport, santé). Ces droits ont un coût budgétaire réel. Une carte numérique peut simplifier la gestion, mais elle crée aussi des coûts de système, de cybersécurité, de commerçants partenaires et de protection des données.", "reference_basis_en": "The detailed section proposes a card merging several benefit credentials and delivering in-kind rights for food, energy, transport and healthcare. Those rights carry real fiscal costs. A digital card may simplify administration but also creates system, cybersecurity, merchant-network and data-protection costs.", "reference_year": 2025, "reference_year_basis": "source_metadata", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "ASSO", "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)", "accounting_sector_en": "Social-security funds (ASSO)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "implementation_cost", "consolidation_gate_fr": "Coût de mise en œuvre — aucun gain autonome", "consolidation_gate_en": "Implementation cost — no autonomous saving", "timing_class": "implementation_first", "timing_rule_fr": "Coût de mise en œuvre en amont ; aucun gain autonome.", "timing_rule_en": "Implementation cost up front; no autonomous saving.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "DREES — Minima sociaux et prestations de solidarité, édition 2025", "primary_source_url": "https://drees.solidarites-sante.gouv.fr/sites/default/files/2025-12/Drees-Pano-MS%202025.pdf", "primary_source_domain": "drees.solidarites-sante.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 1, "all_sources": [ { "label": "Plan de Rupture — section détaillée aides sociales : plafond espèces et CCU", "url": "/france/audit-financier-155-mesures.html" }, { "label": "DREES — Minima sociaux et prestations de solidarité, édition 2025", "url": "https://drees.solidarites-sante.gouv.fr/sites/default/files/2025-12/Drees-Pano-MS%202025.pdf" } ], "evidence_gap_fr": "Budget de mise en œuvre et calendrier ; aucun gain imputé à cette ligne.", "evidence_gap_en": "Implementation budget and schedule; no saving booked to this line.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-social-transparency.json" }, { "measure_id": "11.03", "category": "11", "category_fr": "Aides sociales, transparence et anticorruption", "category_en": "Social support, transparency and anticorruption", "title_fr": "Suivi en temps réel des bénéficiaires", "title_en": "Real-time monitoring of beneficiaries", "historical_reference_fr": "Effet structurel — suivi des droits", "historical_reference_en": "Effet structurel — suivi des droits", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Le suivi en temps réel peut réduire erreurs, indus et délais, mais le Plan envisage aussi l’automatisation de tâches CAF : ces gains sont déjà dans le périmètre IA/fonction publique.", "reference_basis_en": "Real-time monitoring may reduce errors, overpayments and delays, but the Plan also proposes automating CAF tasks; those productivity effects already sit inside the AI/civil-service perimeter.", "reference_year": 2025, "reference_year_basis": "source_metadata", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "ASSO", "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)", "accounting_sector_en": "Social-security funds (ASSO)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "split_public_effect", "consolidation_gate_fr": "Effet public à ventiler entre dépense et recette", "consolidation_gate_en": "Public effect to split between spending and revenue", "timing_class": "split_then_cash", "timing_rule_fr": "Ventiler les canaux puis comptabiliser chaque flux à sa date réelle.", "timing_rule_en": "Split channels first, then book each flow on its actual date.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Ministère des Finances — fraudes fiscales et sociales 2025", "primary_source_url": "https://presse.economie.gouv.fr/fraudes-fiscales-et-sociales-plus-de-20-milliards-deuros-detectes-et-redresses-en-2025/", "primary_source_domain": "presse.economie.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 1, "all_sources": [ { "label": "Plan de Rupture — section détaillée aides sociales : plafond espèces et CCU", "url": "/france/audit-financier-155-mesures.html" }, { "label": "Ministère des Finances — fraudes fiscales et sociales 2025", "url": "https://presse.economie.gouv.fr/fraudes-fiscales-et-sociales-plus-de-20-milliards-deuros-detectes-et-redresses-en-2025/" } ], "evidence_gap_fr": "Ventilation dépense/recette puis preuve propre à chaque flux.", "evidence_gap_en": "Spending/revenue split, then evidence for each flow.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-social-transparency.json" }, { "measure_id": "11.04", "category": "11", "category_fr": "Aides sociales, transparence et anticorruption", "category_en": "Social support, transparency and anticorruption", "title_fr": "Conditionnalité des droits sociaux pour les ressortissants non européens", "title_en": "Conditional social rights for non-EU nationals", "historical_reference_fr": "Chiffrage détaillé en fiche — historique 6 à 8 Md€/an dans la section détaillée", "historical_reference_en": "Chiffrage détaillé en fiche — historique 6 à 8 Md€/an dans la section détaillée", "historical_low_m_eur": 6000.0, "historical_high_m_eur": 8000.0, "monetary_reference_present": true, "reference_basis_fr": "Le droit actuel contient déjà des conditions de séjour. Pour le RSA, de nombreux étrangers doivent être titulaires depuis au moins cinq ans d’un titre de séjour autorisant à travailler, avec des exceptions légales. Le chiffrage historique 6–8 Md€ ne peut donc pas être construit comme si tous les droits étaient ouverts sans condition dès l’arrivée.", "reference_basis_en": "Current law already contains residence-status conditions. For RSA, many foreign nationals must have held a work-authorising residence permit for at least five years, subject to statutory exceptions. The historical €6–8bn estimate therefore cannot be built on the assumption that all benefits are available without conditions from arrival.", "reference_year": 2025, "reference_year_basis": "source_metadata", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "ASSO", "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)", "accounting_sector_en": "Social-security funds (ASSO)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "linked_owner", "consolidation_gate_fr": "Propriétaire lié — effet compté sur la mesure propriétaire", "consolidation_gate_en": "Linked owner — effect booked on the owner measure", "timing_class": "linked_timing", "timing_rule_fr": "Temporalité héritée de la mesure propriétaire après déduplication.", "timing_rule_en": "Timing inherited from the owner measure after deduplication.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Légifrance — CASF, article L.262-4 : conditions de séjour pour le RSA", "primary_source_url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000031087751/2025-10-28", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — CASF, article L.262-4 : conditions de séjour pour le RSA", "url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000031087751/2025-10-28" } ], "evidence_gap_fr": "Identifier la mesure propriétaire unique et supprimer tout doublon avant chiffrage.", "evidence_gap_en": "Identify the single owner measure and remove duplicates before costing.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-social-transparency.json" }, { "measure_id": "11.05", "category": "11", "category_fr": "Aides sociales, transparence et anticorruption", "category_en": "Social support, transparency and anticorruption", "title_fr": "Lutte contre la fraude aux prestations sociales", "title_en": "Combating social-benefit fraud", "historical_reference_fr": "Chiffrage détaillé en fiche — recettes/indus à distinguer", "historical_reference_en": "Chiffrage détaillé en fiche — recettes/indus à distinguer", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "En 2025, près de 3,1 Md€ de fraude sociale ont été « détectés, évités ou redressés ». Ces catégories ne sont pas interchangeables avec du cash encaissé. La branche Famille a détecté 509 M€ de fraude, mais la consolidation doit suivre ce qui est évité ou recouvré net.", "reference_basis_en": "In 2025, nearly €3.1bn of social fraud was “detected, prevented or reassessed”. Those categories are not equivalent to cash collected. The Family branch detected €509m of fraud, but consolidation must track amounts actually prevented or recovered net.", "reference_year": 2025, "reference_year_basis": "reference_text", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "ASSO", "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)", "accounting_sector_en": "Social-security funds (ASSO)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "split_public_effect", "consolidation_gate_fr": "Effet public à ventiler entre dépense et recette", "consolidation_gate_en": "Public effect to split between spending and revenue", "timing_class": "split_then_cash", "timing_rule_fr": "Ventiler les canaux puis comptabiliser chaque flux à sa date réelle.", "timing_rule_en": "Split channels first, then book each flow on its actual date.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Ministère des Finances — fraudes fiscales et sociales 2025", "primary_source_url": "https://presse.economie.gouv.fr/fraudes-fiscales-et-sociales-plus-de-20-milliards-deuros-detectes-et-redresses-en-2025/", "primary_source_domain": "presse.economie.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Ministère des Finances — fraudes fiscales et sociales 2025", "url": "https://presse.economie.gouv.fr/fraudes-fiscales-et-sociales-plus-de-20-milliards-deuros-detectes-et-redresses-en-2025/" } ], "evidence_gap_fr": "Ventilation dépense/recette puis preuve propre à chaque flux.", "evidence_gap_en": "Spending/revenue split, then evidence for each flow.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-social-transparency.json" }, { "measure_id": "11.06", "category": "11", "category_fr": "Aides sociales, transparence et anticorruption", "category_en": "Social support, transparency and anticorruption", "title_fr": "Réforme du financement public des syndicats", "title_en": "Reform of public funding for trade unions", "historical_reference_fr": "1,2 milliard d’euros par an", "historical_reference_en": "1,2 milliard d’euros par an", "historical_low_m_eur": 1200.0, "historical_high_m_eur": 1200.0, "monetary_reference_present": true, "reference_basis_fr": "Le financement mutualisé existe dans le Code du travail. Pour une des missions du fonds paritaire, le montant affecté ne peut être inférieur à 73 M€. Le chiffre historique de 1,2 Md€ est donc beaucoup plus large que ce seul canal et risque d’englober crédit d’impôt, temps syndical ou autres moyens déjà isolés en 11.07/11.08.", "reference_basis_en": "Mutualised funding exists in the Labour Code. For one mission of the joint fund, the allocated amount cannot be below €73m. The historical €1.2bn figure is therefore much broader than this channel and may include the tax credit, union release time or other resources already isolated in 11.07/11.08.", "reference_year": 2026, "reference_year_basis": "source_metadata", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "linked_owner", "consolidation_gate_fr": "Propriétaire lié — effet compté sur la mesure propriétaire", "consolidation_gate_en": "Linked owner — effect booked on the owner measure", "timing_class": "linked_timing", "timing_rule_fr": "Temporalité héritée de la mesure propriétaire après déduplication.", "timing_rule_en": "Timing inherited from the owner measure after deduplication.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Légifrance — Code du travail, article R.2135-27 : fonds paritaire", "primary_source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030172745/2026-04-30", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — Code du travail, article R.2135-27 : fonds paritaire", "url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030172745/2026-04-30" } ], "evidence_gap_fr": "Identifier la mesure propriétaire unique et supprimer tout doublon avant chiffrage.", "evidence_gap_en": "Identify the single owner measure and remove duplicates before costing.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-social-transparency.json" }, { "measure_id": "11.07", "category": "11", "category_fr": "Aides sociales, transparence et anticorruption", "category_en": "Social support, transparency and anticorruption", "title_fr": "Suppression du crédit d'impôt syndical pour les particuliers", "title_en": "Abolition of the trade-union tax credit for individuals", "historical_reference_fr": "144 millions d’euros par an", "historical_reference_en": "144 millions d’euros par an", "historical_low_m_eur": 144.0, "historical_high_m_eur": 144.0, "monetary_reference_present": true, "reference_basis_fr": "Le crédit d’impôt syndical reste en vigueur : 66 % des cotisations, dans la limite de 1 % du revenu brut concerné. Le montant de 144 M€ du Plan est un chiffre historique à rapprocher du dernier Voies et moyens avant consolidation.", "reference_basis_en": "The trade-union tax credit remains in force: 66% of dues, capped at 1% of the relevant gross income. The Plan’s €144m figure is historical and must be reconciled with the latest tax-expenditure statement before consolidation.", "reference_year": 2026, "reference_year_basis": "source_metadata", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "linked_owner", "consolidation_gate_fr": "Propriétaire lié — effet compté sur la mesure propriétaire", "consolidation_gate_en": "Linked owner — effect booked on the owner measure", "timing_class": "linked_timing", "timing_rule_fr": "Temporalité héritée de la mesure propriétaire après déduplication.", "timing_rule_en": "Timing inherited from the owner measure after deduplication.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Légifrance — CGI, article 199 quater C : crédit d’impôt syndical", "primary_source_url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000030949107/2026-03-08", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — CGI, article 199 quater C : crédit d’impôt syndical", "url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000030949107/2026-03-08" } ], "evidence_gap_fr": "Identifier la mesure propriétaire unique et supprimer tout doublon avant chiffrage.", "evidence_gap_en": "Identify the single owner measure and remove duplicates before costing.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-social-transparency.json" }, { "measure_id": "11.08", "category": "11", "category_fr": "Aides sociales, transparence et anticorruption", "category_en": "Social support, transparency and anticorruption", "title_fr": "Réduction des décharges syndicales dans les trois fonctions publiques", "title_en": "Reduction of union release time across the three civil services", "historical_reference_fr": "800 millions d’euros par an", "historical_reference_en": "800 millions d’euros par an", "historical_low_m_eur": 800.0, "historical_high_m_eur": 800.0, "monetary_reference_present": true, "reference_basis_fr": "Le montant historique de 800 M€ doit être reconstruit sur les trois versants avec les droits syndicaux réellement utilisés, leur valorisation chargée et les obligations de dialogue social maintenues. Une heure de décharge réduite n’est pas automatiquement un salaire économisé.", "reference_basis_en": "The historical €800m figure must be rebuilt across all three civil-service branches using actual union release-time usage, loaded staff cost and continuing social-dialogue duties. One hour of reduced release time is not automatically a salary saving.", "reference_year": 2026, "reference_year_basis": "source_metadata", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "linked_owner", "consolidation_gate_fr": "Propriétaire lié — effet compté sur la mesure propriétaire", "consolidation_gate_en": "Linked owner — effect booked on the owner measure", "timing_class": "linked_timing", "timing_rule_fr": "Temporalité héritée de la mesure propriétaire après déduplication.", "timing_rule_en": "Timing inherited from the owner measure after deduplication.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Légifrance — Code du travail, article R.2135-27 : fonds paritaire", "primary_source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030172745/2026-04-30", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — Code du travail, article R.2135-27 : fonds paritaire", "url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030172745/2026-04-30" } ], "evidence_gap_fr": "Ventiler l’assiette entre sous-secteurs et attribuer chaque flux à un propriétaire unique avant consolidation.", "evidence_gap_en": "Split the baseline across subsectors and assign each flow to one unique owner before consolidation.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-social-transparency.json" }, { "measure_id": "11.09", "category": "11", "category_fr": "Aides sociales, transparence et anticorruption", "category_en": "Social support, transparency and anticorruption", "title_fr": "Publication intégrale des rémunérations publiques", "title_en": "Full publication of public remuneration", "historical_reference_fr": "Effet structurel — transparence", "historical_reference_en": "Effet structurel — transparence", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Le droit impose déjà à plusieurs grands employeurs publics de publier chaque année la somme des dix rémunérations les plus élevées et la répartition femmes-hommes. 11.09 va beaucoup plus loin en visant une « publication intégrale » et doit donc définir périmètre, granularité, protection des données et intérêt public.", "reference_basis_en": "Current law already requires several large public employers to publish annually the aggregate amount of their ten highest remunerations and the gender split. 11.09 goes much further by seeking “full publication” and must therefore define scope, granularity, privacy and public-interest safeguards.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "non_autonomous", "recurrence_fr": "Pas de flux autonome", "recurrence_en": "No autonomous flow", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "no_autonomous_booking", "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome", "consolidation_gate_en": "Rule / governance — €0 autonomous booking", "timing_class": "no_autonomous_timing", "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.", "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "Légifrance — CGFP, article L.716-1 : publication des dix rémunérations les plus élevées", "primary_source_url": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000044416551/LEGISCTA000044423841/", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — CGFP, article L.716-1 : publication des dix rémunérations les plus élevées", "url": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000044416551/LEGISCTA000044423841/" } ], "evidence_gap_fr": "Documenter uniquement le coût d’application éventuel ; aucun gain autonome à certifier.", "evidence_gap_en": "Document only any implementation cost; there is no autonomous saving to certify.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-social-transparency.json" }, { "measure_id": "11.10", "category": "11", "category_fr": "Aides sociales, transparence et anticorruption", "category_en": "Social support, transparency and anticorruption", "title_fr": "Publication automatique des marchés publics au-delà de 25 000 euros", "title_en": "Automatic publication of public contracts above €25,000", "historical_reference_fr": "Effet structurel — transparence de la commande publique", "historical_reference_en": "Effet structurel — transparence de la commande publique", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Depuis 2026, le régime de déclaration des données essentielles reste à 40 000 € HT en droit commun et à 25 000 € HT pour le régime simplifié. 11.10 n’invente donc pas la transparence à 25 000 € : il étendrait/normaliserait l’automaticité et le niveau de données sous le seuil normal.", "reference_basis_en": "In 2026, essential procurement-data reporting remains at €40,000 excluding tax under the standard regime and €25,000 under the simplified regime. 11.10 therefore does not invent transparency at €25,000; it would extend/standardise automatic publication and data depth below the normal threshold.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "non_autonomous", "recurrence_fr": "Pas de flux autonome", "recurrence_en": "No autonomous flow", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "no_autonomous_booking", "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome", "consolidation_gate_en": "Rule / governance — €0 autonomous booking", "timing_class": "no_autonomous_timing", "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.", "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "DAJ — seuils de déclaration des données essentielles des marchés publics, 26 mars 2026", "primary_source_url": "https://www.economie.gouv.fr/daj/maintien-des-seuils-de-declaration-des-donnees-essentielles-des-marches-publics", "primary_source_domain": "economie.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "DAJ — seuils de déclaration des données essentielles des marchés publics, 26 mars 2026", "url": "https://www.economie.gouv.fr/daj/maintien-des-seuils-de-declaration-des-donnees-essentielles-des-marches-publics" } ], "evidence_gap_fr": "Documenter uniquement le coût d’application éventuel ; aucun gain autonome à certifier.", "evidence_gap_en": "Document only any implementation cost; there is no autonomous saving to certify.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-social-transparency.json" }, { "measure_id": "11.11", "category": "11", "category_fr": "Aides sociales, transparence et anticorruption", "category_en": "Social support, transparency and anticorruption", "title_fr": "Publication des déclarations d'intérêts des agents A et A+", "title_en": "Publication of interest declarations for senior civil servants", "historical_reference_fr": "Effet structurel — déclarations d’intérêts", "historical_reference_en": "Effet structurel — déclarations d’intérêts", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Les déclarations d’intérêts existent déjà pour certains emplois dont le niveau ou la nature des fonctions le justifient. Le CGFP prévoit leur confidentialité dans le dossier de l’agent, sauf accès autorisé. Une publication générale de tous les A/A+ serait donc un changement de périmètre et de publicité, pas une simple mise en ligne de données déjà publiques.", "reference_basis_en": "Interest declarations already exist for certain jobs whose level or functions justify them. The Civil Service Code provides for confidentiality in the staff file except for authorised access. General publication for all category A/A+ staff would therefore change both scope and publicity, not merely publish already-public data.", "reference_year": 2026, "reference_year_basis": "source_metadata", "recurrence_class": "non_autonomous", "recurrence_fr": "Pas de flux autonome", "recurrence_en": "No autonomous flow", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "no_autonomous_booking", "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome", "consolidation_gate_en": "Rule / governance — €0 autonomous booking", "timing_class": "no_autonomous_timing", "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.", "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Légifrance — CGFP, article L.122-8 : confidentialité de la déclaration d’intérêts", "primary_source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044427869/2026-07-09", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — CGFP, article L.122-8 : confidentialité de la déclaration d’intérêts", "url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044427869/2026-07-09" }, { "label": "Légifrance — CGFP, article L.122-24 : emplois soumis à déclaration déterminés par décret", "url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044427827/2026-04-28" } ], "evidence_gap_fr": "Documenter uniquement le coût d’application éventuel ; aucun gain autonome à certifier.", "evidence_gap_en": "Document only any implementation cost; there is no autonomous saving to certify.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-social-transparency.json" }, { "measure_id": "11.12", "category": "11", "category_fr": "Aides sociales, transparence et anticorruption", "category_en": "Social support, transparency and anticorruption", "title_fr": "Contrôle préventif des marchés suspects", "title_en": "Preventive control of suspicious public contracts", "historical_reference_fr": "Effet structurel — contrôle préventif", "historical_reference_en": "Effet structurel — contrôle préventif", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Le contrôle préventif des marchés suspects recoupe directement le détecteur d’anomalies 9.14 et la réforme des marges 6.12/8.04. La publication des données 11.10 constitue en outre une entrée de données pour ce contrôle.", "reference_basis_en": "Preventive control of suspicious contracts directly overlaps the anomaly detector in 9.14 and the margin reform in 6.12/8.04. Procurement open data under 11.10 is also an input to that control.", "reference_year": 2026, "reference_year_basis": "source_metadata", "recurrence_class": "non_autonomous", "recurrence_fr": "Pas de flux autonome", "recurrence_en": "No autonomous flow", "accounting_sector": "MULTI_APU", "accounting_sector_fr": "Plusieurs sous-secteurs publics — ventilation obligatoire", "accounting_sector_en": "Multiple public subsectors — split required", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "linked_owner", "consolidation_gate_fr": "Propriétaire lié — effet compté sur la mesure propriétaire", "consolidation_gate_en": "Linked owner — effect booked on the owner measure", "timing_class": "linked_timing", "timing_rule_fr": "Temporalité héritée de la mesure propriétaire après déduplication.", "timing_rule_en": "Timing inherited from the owner measure after deduplication.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "DAJ — seuils de déclaration des données essentielles des marchés publics, 26 mars 2026", "primary_source_url": "https://www.economie.gouv.fr/daj/maintien-des-seuils-de-declaration-des-donnees-essentielles-des-marches-publics", "primary_source_domain": "economie.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "DAJ — seuils de déclaration des données essentielles des marchés publics, 26 mars 2026", "url": "https://www.economie.gouv.fr/daj/maintien-des-seuils-de-declaration-des-donnees-essentielles-des-marches-publics" } ], "evidence_gap_fr": "Ventiler l’assiette entre sous-secteurs et attribuer chaque flux à un propriétaire unique avant consolidation.", "evidence_gap_en": "Split the baseline across subsectors and assign each flow to one unique owner before consolidation.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-social-transparency.json" }, { "measure_id": "11.13", "category": "11", "category_fr": "Aides sociales, transparence et anticorruption", "category_en": "Social support, transparency and anticorruption", "title_fr": "Sanctions pénales renforcées pour conflits d'intérêts non déclarés", "title_en": "Stronger criminal penalties for undeclared conflicts of interest", "historical_reference_fr": "Effet structurel — sanctions", "historical_reference_en": "Effet structurel — sanctions", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Le droit actuel prévoit déjà, pour les personnes couvertes par la loi de 2013, jusqu’à trois ans d’emprisonnement et 45 000 € d’amende en cas de non-dépôt, omission substantielle ou évaluation mensongère de certaines déclarations. 11.13 doit donc définir ce qui est « renforcé » : champ, élément intentionnel, peine ou contrôle.", "reference_basis_en": "Current law already provides, for persons covered by the 2013 transparency act, up to three years’ imprisonment and a €45,000 fine for failure to file, substantial omission or misleading valuation in specified declarations. 11.13 must therefore define what is strengthened: scope, intent requirement, penalty or enforcement.", "reference_year": 2013, "reference_year_basis": "reference_text", "recurrence_class": "non_autonomous", "recurrence_fr": "Pas de flux autonome", "recurrence_en": "No autonomous flow", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "no_autonomous_booking", "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome", "consolidation_gate_en": "Rule / governance — €0 autonomous booking", "timing_class": "no_autonomous_timing", "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.", "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Légifrance — loi n° 2013-907, article 26 : sanctions déclaratives", "primary_source_url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000028057477", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — loi n° 2013-907, article 26 : sanctions déclaratives", "url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000028057477" } ], "evidence_gap_fr": "Documenter uniquement le coût d’application éventuel ; aucun gain autonome à certifier.", "evidence_gap_en": "Document only any implementation cost; there is no autonomous saving to certify.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-social-transparency.json" }, { "measure_id": "11.14", "category": "11", "category_fr": "Aides sociales, transparence et anticorruption", "category_en": "Social support, transparency and anticorruption", "title_fr": "Indépendance budgétaire renforcée de la Haute Autorité pour la transparence", "title_en": "Stronger budgetary independence for the HATVP", "historical_reference_fr": "Effet structurel — contrôle démocratique", "historical_reference_en": "Effet structurel — contrôle démocratique", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "La HATVP est déjà une autorité indépendante dotée d’un budget voté annuellement. Son site indique 79 ETP en 2025 et un budget initial 2024 de 12,3 M€ en CP. Pour le PLF 2026, 11,53 M€ de CP étaient demandés ; le Sénat relevait aussi des besoins non couverts liés aux nouvelles missions. Correction V20.10.6 : ces besoins ne doivent pas être extrapolés à productivité humaine constante. Une architecture IA peut pré-contrôler les déclarations, rapprocher registres et bases, détecter les incohérences et préparer les mémos de contrôle.", "reference_basis_en": "The HATVP is already an independent authority with an annual budget. Its website reports 79 FTE in 2025 and a 2024 initial budget of €12.3m in payment appropriations. The 2026 budget bill requested €11.53m in payment appropriations, while the Senate also noted unmet needs linked to new missions. V20.10.6 correction: these needs must not be extrapolated at constant human productivity. An AI architecture can pre-screen filings, cross-match registers and databases, flag inconsistencies and prepare control memoranda.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "structural_or_to_define", "recurrence_fr": "Structurel / périodicité à définir", "recurrence_en": "Structural / frequency to define", "accounting_sector": "APUC", "accounting_sector_fr": "Administrations publiques centrales (APUC)", "accounting_sector_en": "Central government (APUC)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "implementation_cost", "consolidation_gate_fr": "Coût de mise en œuvre — aucun gain autonome", "consolidation_gate_en": "Implementation cost — no autonomous saving", "timing_class": "implementation_first", "timing_rule_fr": "Coût de mise en œuvre en amont ; aucun gain autonome.", "timing_rule_en": "Implementation cost up front; no autonomous saving.", "transition_required": true, "upfront_investment_or_implementation_cost": true, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "HATVP — institution, budget et ressources humaines", "primary_source_url": "https://www.hatvp.fr/la-haute-autorite/linstitution/international/", "primary_source_domain": "hatvp.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 3, "internal_reference_count": 0, "all_sources": [ { "label": "HATVP — institution, budget et ressources humaines", "url": "https://www.hatvp.fr/la-haute-autorite/linstitution/international/" }, { "label": "HATVP — rapport d’activité 2025 publié le 28 mai 2026", "url": "https://www.hatvp.fr/actualites-et-publications/" }, { "label": "Sénat — PLF 2026, programme 308, HATVP", "url": "https://www.senat.fr/rap/a25-145-9/a25-145-91.html" } ], "evidence_gap_fr": "Budget de mise en œuvre et calendrier ; aucun gain imputé à cette ligne.", "evidence_gap_en": "Implementation budget and schedule; no saving booked to this line.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-social-transparency.json" }, { "measure_id": "12.01", "category": "12", "category_fr": "Égalité devant la loi et régimes dérogatoires", "category_en": "Equality and special schemes", "title_fr": "Extinction des régimes spéciaux résiduels non encore fermés", "title_en": "Closure of remaining special pension schemes", "historical_reference_fr": "Effet structurel", "historical_reference_en": "Effet structurel", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "La réforme de 2023 a déjà fermé plusieurs grands régimes aux nouveaux entrants, tandis que la SNCF était fermée depuis 2020. Le Sénat rappelle cependant qu’une fermeture ne supprime pas les pensions ni les droits accumulés : en 2026, la mission Régimes sociaux et de retraite reste proche de 6 Md€, dont 69 % pour SNCF et RATP, deux régimes déjà fermés.", "reference_basis_en": "The 2023 reform already closed several major schemes to new entrants, while SNCF had been closed since 2020. The Senate nevertheless stresses that closure does not erase pensions or accrued rights: in 2026 the Special Social and Pension Schemes mission remains close to €6bn, 69% of which goes to SNCF and RATP, both already closed.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "non_autonomous", "recurrence_fr": "Pas de flux autonome", "recurrence_en": "No autonomous flow", "accounting_sector": "ASSO", "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)", "accounting_sector_en": "Social-security funds (ASSO)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "no_autonomous_booking", "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome", "consolidation_gate_en": "Rule / governance — €0 autonomous booking", "timing_class": "no_autonomous_timing", "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.", "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Sénat — PLF 2026, mission Régimes sociaux et de retraite", "primary_source_url": "https://www.senat.fr/rap/l25-139-324/l25-139-324_mono.html", "primary_source_domain": "senat.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 4, "internal_reference_count": 0, "all_sources": [ { "label": "Sénat — PLF 2026, mission Régimes sociaux et de retraite", "url": "https://www.senat.fr/rap/l25-139-324/l25-139-324_mono.html" }, { "label": "Légifrance — LFRSS 2023, article 1 : fermeture de plusieurs régimes aux nouveaux entrants", "url": "https://www.legifrance.gouv.fr/jorf/article_jo/JORFARTI000047445082" }, { "label": "Légifrance — décret n° 2023-689 : fermeture du régime des clercs et employés de notaires aux nouveaux recrutés", "url": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000047902942" }, { "label": "Légifrance — liste réglementaire des régimes spéciaux de retraite", "url": "https://www.legifrance.gouv.fr/loda/id/JORFTEXT000029964982/2026-05-08" } ], "evidence_gap_fr": "Documenter uniquement le coût d’application éventuel ; aucun gain autonome à certifier.", "evidence_gap_en": "Document only any implementation cost; there is no autonomous saving to certify.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-equality-special-schemes.json" }, { "measure_id": "12.02", "category": "12", "category_fr": "Égalité devant la loi et régimes dérogatoires", "category_en": "Equality and special schemes", "title_fr": "Convergence progressive des paramètres sur 10 ans", "title_en": "Gradual convergence of parameters over ten years", "historical_reference_fr": "400 à 800 millions d’euros par an", "historical_reference_en": "400 à 800 millions d’euros par an", "historical_low_m_eur": 400.0, "historical_high_m_eur": 800.0, "monetary_reference_present": true, "reference_basis_fr": "Le Plan retient 400–800 M€/an à l’horizon cinq ans, 1,5–2,5 Md€/an à dix ans et 5–6 Md€/an à très long terme. Le socle de 6 Md€ de la mission budgétaire est toutefois une dépense de financement de droits acquis et de déséquilibres démographiques, pas une assiette supprimable par pourcentage.", "reference_basis_en": "The Plan states €400–800m/year at the five-year horizon, €1.5–2.5bn/year at ten years and €5–6bn/year in the very long run. The roughly €6bn mission baseline, however, finances accrued rights and demographic imbalances; it is not a base that can be cut by applying a percentage.", "reference_year": 2026, "reference_year_basis": "source_metadata", "recurrence_class": "phased_multi_year", "recurrence_fr": "Pluriannuel / montée en charge", "recurrence_en": "Multi-year / phased", "accounting_sector": "ASSO", "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)", "accounting_sector_en": "Social-security funds (ASSO)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "split_public_effect", "consolidation_gate_fr": "Effet public à ventiler entre dépense et recette", "consolidation_gate_en": "Public effect to split between spending and revenue", "timing_class": "ten_year_convergence", "timing_rule_fr": "Convergence sur dix ans : montée en charge annuelle explicite, sans capitaliser immédiatement l’effet de régime permanent.", "timing_rule_en": "Ten-year convergence: explicit annual phase-in; do not book steady-state effect immediately.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Sénat — PLF 2026, mission Régimes sociaux et de retraite", "primary_source_url": "https://www.senat.fr/rap/l25-139-324/l25-139-324_mono.html", "primary_source_domain": "senat.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 1, "all_sources": [ { "label": "Sénat — PLF 2026, mission Régimes sociaux et de retraite", "url": "https://www.senat.fr/rap/l25-139-324/l25-139-324_mono.html" }, { "label": "Plan de Rupture — section 29, égalité devant la loi et régimes dérogatoires", "url": "/france/audit-financier-155-mesures.html" } ], "evidence_gap_fr": "Ventilation dépense/recette puis preuve propre à chaque flux.", "evidence_gap_en": "Spending/revenue split, then evidence for each flow.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-equality-special-schemes.json" }, { "measure_id": "12.03", "category": "12", "category_fr": "Égalité devant la loi et régimes dérogatoires", "category_en": "Equality and special schemes", "title_fr": "Transparence intégrale du coût de chaque régime spécial", "title_en": "Full transparency on the cost of each special scheme", "historical_reference_fr": "Effet structurel", "historical_reference_en": "Effet structurel", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "Les documents budgétaires publient déjà des crédits et subventions pour plusieurs régimes, mais le périmètre reste fragmenté entre mission budgétaire, taxes affectées, compensations et autres mécanismes.", "reference_basis_en": "Budget documents already publish appropriations and subsidies for several schemes, but the perimeter remains fragmented across budget missions, assigned taxes, compensation mechanisms and other flows.", "reference_year": 2026, "reference_year_basis": "source_metadata", "recurrence_class": "non_autonomous", "recurrence_fr": "Pas de flux autonome", "recurrence_en": "No autonomous flow", "accounting_sector": "ASSO", "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)", "accounting_sector_en": "Social-security funds (ASSO)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "no_autonomous_booking", "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome", "consolidation_gate_en": "Rule / governance — €0 autonomous booking", "timing_class": "no_autonomous_timing", "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.", "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Sénat — PLF 2026, mission Régimes sociaux et de retraite", "primary_source_url": "https://www.senat.fr/rap/l25-139-324/l25-139-324_mono.html", "primary_source_domain": "senat.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Sénat — PLF 2026, mission Régimes sociaux et de retraite", "url": "https://www.senat.fr/rap/l25-139-324/l25-139-324_mono.html" } ], "evidence_gap_fr": "Documenter uniquement le coût d’application éventuel ; aucun gain autonome à certifier.", "evidence_gap_en": "Document only any implementation cost; there is no autonomous saving to certify.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-equality-special-schemes.json" }, { "measure_id": "12.04", "category": "12", "category_fr": "Égalité devant la loi et régimes dérogatoires", "category_en": "Equality and special schemes", "title_fr": "Interdiction constitutionnelle de créer de nouveaux régimes dérogatoires", "title_en": "Constitutional ban on creating new special schemes", "historical_reference_fr": "Effet structurel", "historical_reference_en": "Effet structurel", "historical_low_m_eur": null, "historical_high_m_eur": null, "monetary_reference_present": false, "reference_basis_fr": "L’article 34 de la Constitution confie déjà à la loi les principes fondamentaux de la sécurité sociale. Une interdiction constitutionnelle de nouveaux régimes dérogatoires serait un verrou supplémentaire, mais elle doit définir précisément son champ et préserver les différences objectivement justifiées par des sujétions professionnelles ou un motif d’intérêt général.", "reference_basis_en": "Article 34 of the Constitution already assigns the fundamental principles of social security to statute. A constitutional ban on new derogatory schemes would add a safeguard, but its scope must be precisely defined and objectively justified occupational differences or public-interest distinctions preserved.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "non_autonomous", "recurrence_fr": "Pas de flux autonome", "recurrence_en": "No autonomous flow", "accounting_sector": "ASSO", "accounting_sector_fr": "Administrations de sécurité sociale (ASSO)", "accounting_sector_en": "Social-security funds (ASSO)", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "no_autonomous_booking", "consolidation_gate_fr": "Règle / gouvernance — 0 € autonome", "consolidation_gate_en": "Rule / governance — €0 autonomous booking", "timing_class": "no_autonomous_timing", "timing_rule_fr": "Aucun flux autonome ; suivre la mesure propriétaire ou le coût d’implémentation associé.", "timing_rule_en": "No autonomous flow; follow the owner measure or associated implementation cost.", "transition_required": false, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "Légifrance — Constitution, article 34", "primary_source_url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000019241024", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 0, "all_sources": [ { "label": "Légifrance — Constitution, article 34", "url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000019241024" } ], "evidence_gap_fr": "Documenter uniquement le coût d’application éventuel ; aucun gain autonome à certifier.", "evidence_gap_en": "Document only any implementation cost; there is no autonomous saving to certify.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-equality-special-schemes.json" }, { "measure_id": "12.05", "category": "12", "category_fr": "Égalité devant la loi et régimes dérogatoires", "category_en": "Equality and special schemes", "title_fr": "Plafonnement en volume du tarif agent des industries électriques et gazières", "title_en": "Volume cap on the energy-sector employee tariff", "historical_reference_fr": "250 à 350 millions d’euros par an", "historical_reference_en": "250 à 350 millions d’euros par an", "historical_low_m_eur": 250.0, "historical_high_m_eur": 350.0, "monetary_reference_present": true, "reference_basis_fr": "La CRE confirme en 2026 l’existence du tarif agent et traite ses charges dans la régulation des réseaux ; pour RTE, le montant retenu au titre de 2025 est de 66 M€ et les volumes restent incités. Le Plan cite par ailleurs un coût supérieur à 700 M€ en 2024 pour le groupe EDF. Le périmètre doit donc être aligné avant tout chiffrage.", "reference_basis_en": "The CRE confirms in 2026 that the employee tariff remains in force and treats its costs in network regulation; for RTE, the amount retained for 2025 is €66m and volumes remain incentive-regulated. The Plan also cites a cost above €700m in 2024 for the EDF group. Perimeters must therefore be aligned before costing.", "reference_year": 2026, "reference_year_basis": "reference_text", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "PUBLIC_ENTERPRISE", "accounting_sector_fr": "Entreprise publique / compte d’exploitation séparé", "accounting_sector_en": "Public enterprise / separate operating account", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "mixed_enterprise_channel", "consolidation_gate_fr": "Compte mixte — ventilation entreprise / administrations", "consolidation_gate_en": "Mixed account — split enterprise / general government", "timing_class": "split_enterprise_public", "timing_rule_fr": "Ventiler entreprise et administrations ; temporalité propre à chaque flux.", "timing_rule_en": "Split enterprise and general government; each flow keeps its own timing.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Légifrance / CRE — TURPE HTB 2026 : charges du tarif agent et incitation sur les volumes", "primary_source_url": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000054238989", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 3, "internal_reference_count": 1, "all_sources": [ { "label": "Légifrance / CRE — TURPE HTB 2026 : charges du tarif agent et incitation sur les volumes", "url": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000054238989" }, { "label": "Légifrance / CRE — FPE 2026-2029 : avantage en nature des salariés IEG", "url": "https://www.legifrance.gouv.fr/jorf/id/JORFARTI000053500055" }, { "label": "Cour des comptes — Le modèle économique d’EDF", "url": "https://www.ccomptes.fr/fr/publications/le-modele-economique-delectricite-de-france-edf" }, { "label": "Plan de Rupture — section 29, égalité devant la loi et régimes dérogatoires", "url": "/france/audit-financier-155-mesures.html" } ], "evidence_gap_fr": "Ventilation entreprise/administrations et preuve de chaque flux.", "evidence_gap_en": "Enterprise/general-government split and evidence for each flow.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-equality-special-schemes.json" }, { "measure_id": "12.06", "category": "12", "category_fr": "Égalité devant la loi et régimes dérogatoires", "category_en": "Equality and special schemes", "title_fr": "Exclusion des résidences secondaires du tarif dérogatoire", "title_en": "Exclusion of secondary homes from the preferential tariff", "historical_reference_fr": "40 à 70 millions d’euros par an", "historical_reference_en": "40 à 70 millions d’euros par an", "historical_low_m_eur": 40.0, "historical_high_m_eur": 70.0, "monetary_reference_present": true, "reference_basis_fr": "Le dispositif de tarif agent couvre des bénéficiaires IEG et peut concerner, selon les situations, des résidences autres que la résidence principale. Le Plan chiffre historiquement l’exclusion des résidences secondaires à 40–70 M€/an mais ne fournit pas encore un dénombrement contemporain vérifié des contrats et volumes concernés.", "reference_basis_en": "The IEG employee-tariff scheme covers beneficiaries and, depending on circumstances, may extend beyond the primary residence. The Plan historically estimates secondary-home exclusion at €40–70m/year but does not yet provide a verified contemporary count of contracts and volumes concerned.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "PUBLIC_ENTERPRISE", "accounting_sector_fr": "Entreprise publique / compte d’exploitation séparé", "accounting_sector_en": "Public enterprise / separate operating account", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "mixed_enterprise_channel", "consolidation_gate_fr": "Compte mixte — ventilation entreprise / administrations", "consolidation_gate_en": "Mixed account — split enterprise / general government", "timing_class": "split_enterprise_public", "timing_rule_fr": "Ventiler entreprise et administrations ; temporalité propre à chaque flux.", "timing_rule_en": "Split enterprise and general government; each flow keeps its own timing.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "Légifrance / CRE — ATRT8 : tarif agent des salariés et retraités IEG", "primary_source_url": "https://www.legifrance.gouv.fr/jorf/id/JORFARTI000049346451", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 1, "all_sources": [ { "label": "Légifrance / CRE — ATRT8 : tarif agent des salariés et retraités IEG", "url": "https://www.legifrance.gouv.fr/jorf/id/JORFARTI000049346451" }, { "label": "Plan de Rupture — section 29, égalité devant la loi et régimes dérogatoires", "url": "/france/audit-financier-155-mesures.html" } ], "evidence_gap_fr": "Ventilation entreprise/administrations et preuve de chaque flux.", "evidence_gap_en": "Enterprise/general-government split and evidence for each flow.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-equality-special-schemes.json" }, { "measure_id": "12.07", "category": "12", "category_fr": "Égalité devant la loi et régimes dérogatoires", "category_en": "Equality and special schemes", "title_fr": "Rétablissement de l'abonnement et des taxes de droit commun", "title_en": "Restoration of standard subscription charges and taxes", "historical_reference_fr": "60 à 90 millions d’euros par an", "historical_reference_en": "60 à 90 millions d’euros par an", "historical_low_m_eur": 60.0, "historical_high_m_eur": 90.0, "monetary_reference_present": true, "reference_basis_fr": "Le Plan propose de rétablir l’abonnement et les taxes de droit commun. Les tarifs énergétiques contemporains comportent des composantes de fourniture, réseau et taxes ; la CRE traite aussi les effets prix et taxes du tarif agent dans ses cadres de régulation. Les 60–90 M€ historiques ne peuvent donc pas être affectés en bloc au budget de l’État.", "reference_basis_en": "The Plan proposes restoring standard subscription charges and taxes. Contemporary energy tariffs combine supply, network and tax components; CRE regulation also treats price and tax effects within employee-tariff costs. The historical €60–90m therefore cannot be booked entirely as State revenue.", "reference_year": 2026, "reference_year_basis": "source_metadata", "recurrence_class": "annual_candidate", "recurrence_fr": "Récurrent annuel potentiel", "recurrence_en": "Potential annual recurring flow", "accounting_sector": "MIXED_APU_PUBLIC_ENTERPRISE", "accounting_sector_fr": "Compte mixte administrations publiques + entreprise publique", "accounting_sector_en": "Mixed general-government + public-enterprise account", "sector_split_required": true, "flow_owner_stage": "split_required", "flow_owner_stage_fr": "Ventilation obligatoire avant propriétaire unique du flux", "flow_owner_stage_en": "Split required before a unique flow owner can be assigned", "consolidation_gate": "mixed_enterprise_channel", "consolidation_gate_fr": "Compte mixte — ventilation entreprise / administrations", "consolidation_gate_en": "Mixed account — split enterprise / general government", "timing_class": "split_enterprise_public", "timing_rule_fr": "Ventiler entreprise et administrations ; temporalité propre à chaque flux.", "timing_rule_en": "Split enterprise and general government; each flow keeps its own timing.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_and_year_identified", "baseline_status_fr": "Source publique et année de référence identifiées", "baseline_status_en": "Public source and reference year identified", "primary_source_label": "Légifrance / CRE — TURPE HTB 2026 : charges du tarif agent et incitation sur les volumes", "primary_source_url": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000054238989", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 2, "internal_reference_count": 1, "all_sources": [ { "label": "Légifrance / CRE — TURPE HTB 2026 : charges du tarif agent et incitation sur les volumes", "url": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000054238989" }, { "label": "Légifrance / CRE — FPE 2026-2029 : avantage en nature des salariés IEG", "url": "https://www.legifrance.gouv.fr/jorf/id/JORFARTI000053500055" }, { "label": "Plan de Rupture — section 29, égalité devant la loi et régimes dérogatoires", "url": "/france/audit-financier-155-mesures.html" } ], "evidence_gap_fr": "Ventiler l’assiette entre sous-secteurs et attribuer chaque flux à un propriétaire unique avant consolidation.", "evidence_gap_en": "Split the baseline across subsectors and assign each flow to one unique owner before consolidation.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-equality-special-schemes.json" }, { "measure_id": "12.08", "category": "12", "category_fr": "Égalité devant la loi et régimes dérogatoires", "category_en": "Equality and special schemes", "title_fr": "Convergence sur 10 ans pour les retraités et ayants droit", "title_en": "Ten-year convergence for retirees and beneficiaries", "historical_reference_fr": "150 à 250 millions d’euros par an", "historical_reference_en": "150 à 250 millions d’euros par an", "historical_low_m_eur": 150.0, "historical_high_m_eur": 250.0, "monetary_reference_present": true, "reference_basis_fr": "Les cadres CRE confirment que des retraités ayant travaillé au moins quinze ans dans la branche IEG bénéficient du tarif préférentiel. Le Plan prévoit une convergence sur dix ans, avec 150–250 M€/an à terme. Cette population est toutefois déjà partiellement touchée par le plafond de volume, les résidences secondaires et l’abonnement/taxes.", "reference_basis_en": "CRE frameworks confirm that retirees with at least fifteen years in the IEG sector can benefit from the preferential tariff. The Plan proposes ten-year convergence, with €150–250m/year at maturity. However, this population is already partly affected by the volume cap, secondary-home exclusion and subscription/tax measures.", "reference_year": null, "reference_year_basis": "not_explicit", "recurrence_class": "phased_multi_year", "recurrence_fr": "Pluriannuel / montée en charge", "recurrence_en": "Multi-year / phased", "accounting_sector": "PUBLIC_ENTERPRISE", "accounting_sector_fr": "Entreprise publique / compte d’exploitation séparé", "accounting_sector_en": "Public enterprise / separate operating account", "sector_split_required": false, "flow_owner_stage": "sector_identified_flow_owner_pending", "flow_owner_stage_fr": "Sous-secteur identifié ; ligne budgétaire propriétaire à fixer", "flow_owner_stage_en": "Sector identified; owning budget line still to be pinned", "consolidation_gate": "mixed_enterprise_channel", "consolidation_gate_fr": "Compte mixte — ventilation entreprise / administrations", "consolidation_gate_en": "Mixed account — split enterprise / general government", "timing_class": "ten_year_convergence", "timing_rule_fr": "Convergence sur dix ans : effets entreprise année par année, sans double compte avec 12.05–12.07.", "timing_rule_en": "Ten-year convergence: enterprise effects year by year, without double counting 12.05–12.07.", "transition_required": true, "upfront_investment_or_implementation_cost": false, "baseline_status": "public_source_year_to_pin", "baseline_status_fr": "Source publique identifiée ; année de base à fixer", "baseline_status_en": "Public source identified; baseline year still to pin", "primary_source_label": "Légifrance / CRE — ATRT8 : tarif agent des salariés et retraités IEG", "primary_source_url": "https://www.legifrance.gouv.fr/jorf/id/JORFARTI000049346451", "primary_source_domain": "legifrance.gouv.fr", "primary_source_quality": "official_or_institutional_public_source", "external_public_source_count": 1, "internal_reference_count": 1, "all_sources": [ { "label": "Légifrance / CRE — ATRT8 : tarif agent des salariés et retraités IEG", "url": "https://www.legifrance.gouv.fr/jorf/id/JORFARTI000049346451" }, { "label": "Plan de Rupture — section 29, égalité devant la loi et régimes dérogatoires", "url": "/france/audit-financier-155-mesures.html" } ], "evidence_gap_fr": "Ventilation entreprise/administrations et preuve de chaque flux.", "evidence_gap_en": "Enterprise/general-government split and evidence for each flow.", "certified_for_global_total": false, "audit_source": "/data/financial-audit-equality-special-schemes.json" } ] }