PUBLIC FINANCE · EVIDENCE ·
Baseline, year and source: document every line before counting every euro
This third consolidation layer links all 155 measures to a documentary reference, an explicit year where available, a public or institutional source, a frequency rule and an evidence gap. It creates no new aggregate saving.
New consolidation layer
What this register changes
After the twelve category audits, the cross-category deduplication ledger and the accounting-owner matrix, one methodological trap still had to be blocked: attaching a recent source to an old range and treating the saving as secured. This register therefore separates the historical Plan trace, the current public reference, the reference year and the evidence of the flow actually removed, collected or financed.
A public or institutional source is now identified for 155 of 155 measures. An explicit year is identified for 118 lines; the remaining 37 are marked “to pin” rather than being assigned an invented date. The 58 historical monetary references remain documentary and 0 line is certified for the global total at this stage.
Preparation indicators
Complete 155-measure register
“Primary source” is used here operationally to mean the public or institutional reference source. Some sources establish a statistical baseline, others the law in force or an institutional mandate. Their presence never validates the Plan’s historical amount by itself.
| ID | Measure and current reference | Year | Recurrence | Public / institutional source | Sector and owner | Evidence status |
|---|---|---|---|---|---|---|
| 1.01 | Reduce the National Assembly from 577 to 125 members, at least one per department 2026 National Assembly budget: €644.01m; 577 members. | 2026 | Potential annual recurring flow | Assemblée nationale — budget 2026 | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Transition/investment cost and any gains separated over time. |
| 1.02 | Reduce the Senate from 348 to 125 senators 2026 Senate budget: €382.3m; 348 senators. | 2026 | Multi-year / phased | Sénat — comptes et budget | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule. |
| 1.03 | Reduce the government to nine full ministries and abolish delegated ministers 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). | 2026 | Potential annual recurring flow | Légifrance — décret n°2025-978 | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Transition/investment cost and any gains separated over time. |
| 1.04 | Mandatory parliamentary attendance with automatic financial penalties 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. | To pin | Potential annual recurring flow | Assemblée nationale — règlement | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source identified; baseline year still to pin Legal basis, tax base, behaviour, net collection and actual cash date. |
| 1.05 | Halve parliamentary staff allowances National Assembly 2026: €83.80m for parliamentary staff credits including payroll charges. Senate 2025: €68.283m subsidy to AGAS, alongside ancillary resources. | 2026 | Multi-year / phased | Assemblée nationale — budget 2026 | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule. |
| 1.06 | Abolish the 1,758 regional councillor seats 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. | 2026 | Potential annual recurring flow | DGCL — élus locaux 2025 | Local government (APUL) Sector identified; owning budget line still to be pinned | Public source and reference year identified Transition/investment cost and any gains separated over time. |
| 1.07 | Reduce departmental councillors by 50 percent DGCL 2025: 4,041 departmental councillors. 2026 scale: maximum base allowance up to €2,877.37 gross/month depending on population. | 2026 | Potential annual recurring flow | DGCL — élus locaux 2025 | Local government (APUL) Sector identified; owning budget line still to be pinned | Public source and reference year identified Transition/investment cost and any gains separated over time. |
| 1.08 | Limit ministerial cabinets to ten members 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. | 2025 | Multi-year / phased | Légifrance — décret n°2025-978 | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule. |
| 1.09 | Strict ban on holding multiple local executive mandates The 2014 organic law already bars the combination of a parliamentary mandate with many local executive offices. | 2014 | Potential annual recurring flow | Légifrance — loi organique n°2014-125 | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source and reference year identified Document only any implementation cost; there is no autonomous saving to certify. |
| 1.10 | Cap combined allowances at 150 percent of the main mandate Local elected-official allowances are already governed by separate statutory scales according to mandate, function and population. | To pin | Multi-year / phased | DGCL — indemnité de fonction | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source identified; baseline year still to pin Split the baseline across subsectors and assign each flow to one unique owner before consolidation. |
| 1.11 | Reduce municipal councillors by about 30 percent DGCL 2025: 484,662 municipal councillors. A reduction of about 30% corresponds to roughly 145,399 seats on that count. | 2025 | Potential annual recurring flow | DGCL — élus locaux 2025 | Local government (APUL) Sector identified; owning budget line still to be pinned | Public source and reference year identified Transition/investment cost and any gains separated over time. |
| 1.12 | Abolish the national Economic, Social and Environmental Council 2026 CESE appropriations: €34.1m. | 2026 | Potential annual recurring flow | Sénat — CESE, crédits 2026 | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Mapping of functions, staff, contracts, assets/liabilities and transferred costs. |
| 1.13 | Abolish the 13 regional economic, social and environmental councils 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. | To pin | Potential annual recurring flow | Légifrance — CGCT, CESER | Local government (APUL) Sector identified; owning budget line still to be pinned | Public source identified; baseline year still to pin Transition/investment cost and any gains separated over time. |
| 1.14 | Full transparency of public remuneration on a dedicated platform Transparency measure: it first creates a disclosure obligation and a public information infrastructure. | To pin | Structural / frequency to define | Fonction publique — rémunération / RIFSEEP | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source identified; baseline year still to pin Split the baseline across subsectors and assign each flow to one unique owner before consolidation. |
| 1.15 | Cap public remuneration at six times the gross minimum wage 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. | 2026 | Multi-year / phased | Service-Public — SMIC au 1er juin 2026 | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source and reference year identified Split the baseline across subsectors and assign each flow to one unique owner before consolidation. |
| 1.16 | End lifetime close protection for former presidents 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. | 2026 | Multi-year / phased | Assemblée nationale — question écrite n°17117 | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule. |
| 1.17 | Reduce the presidential budget and ensure full transparency 2026 Presidency appropriation: €122.56m. | 2026 | Potential annual recurring flow | Assemblée nationale — PLF 2026, Présidence | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Transition/investment cost and any gains separated over time. |
| 1.18 | End subsidies for parliamentary restaurants and bars 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. | 2025 | Potential annual recurring flow | Sénat — comptes 2025 | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Transition/investment cost and any gains separated over time. |
| 1.19 | Remove benefits in kind not justified by security “Benefits in kind” cover multiple schemes and public employers; some are function- or security-related. | To pin | Multi-year / phased | Assemblée nationale — question n°17117 anciens présidents | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source identified; baseline year still to pin Split the baseline across subsectors and assign each flow to one unique owner before consolidation. |
| 1.20 | Harmonise and cap senior civil-service allowance schemes RIFSEEP includes the IFSE and CIA components and coexists with specific allowance/bonus systems for certain civil-service corps. | To pin | Multi-year / phased | Fonction publique — RIFSEEP | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source identified; baseline year still to pin Split the baseline across subsectors and assign each flow to one unique owner before consolidation. |
| 2.01 | Completely abolish the regional administrative tier Regions are expressly territorial authorities under Article 72 of the Constitution. | To pin | Structural / frequency to define | Constitution — article 72 | Local government (APUL) Sector identified; owning budget line still to be pinned | Public source identified; baseline year still to pin Mapping of functions, staff, contracts, assets/liabilities and transferred costs. |
| 2.02 | Abolish inter-municipal structures and restore municipal sovereignty 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. | 2026 | Structural / frequency to define | DGCL — intercommunalité 2026 | Local government (APUL) Sector identified; owning budget line still to be pinned | Public source and reference year identified Mapping of functions, staff, contracts, assets/liabilities and transferred costs. |
| 2.03 | Transition without forced redundancies, supported mobility for 128,000 staff The 128,000 staff figure is a transition pool defined by the Plan, not a standalone 2026 statistic. | 2026 | Structural / frequency to define | Insee — emploi public 2024 | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source and reference year identified Split the baseline across subsectors and assign each flow to one unique owner before consolidation. |
| 2.04 | Five-year interministerial legislative clean-up mission In the Plan this line is classified as a productivity gain, not a direct budget saving. | 2024 | Multi-year / phased | Légifrance — circulaire n° 6443-SG du 29 avril 2024 relative à la codification des textes législatifs et réglementaires | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Transition/investment cost and any gains separated over time. |
| 2.05 | Constitutionalise a one-in, two-out rule for regulations A one-in, two-out rule acts on regulatory flow; by itself it creates no immediate saving. | 2017 | No autonomous flow | Légifrance — circulaire du 26 juillet 2017 relative à la maîtrise du flux des textes réglementaires et de leur impact | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source and reference year identified Document only any implementation cost; there is no autonomous saving to certify. |
| 2.06 | Reduce the number of legal codes from 69 to no more than 20 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. | To pin | Structural / frequency to define | Légifrance — Codes | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source identified; baseline year still to pin Transition/investment cost and any gains separated over time. |
| 2.07 | Fully digitise the administration over five years This line is classified as productivity gain in the Plan. Digitalisation also requires systems, cybersecurity, maintenance, support and training. | To pin | Multi-year / phased | DGAFP — IA et transformation | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source identified; baseline year still to pin Link productivity to an expenditure, post, contract or recruitment actually removed/avoided. |
| 2.08 | Create a single departmental access point for all procedures France services already centralises procedures and handles about 1.2 million assisted interactions per month. | To pin | No autonomous flow | ANCT — France services | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source identified; baseline year still to pin Document only any implementation cost; there is no autonomous saving to certify. |
| 2.09 | Do not replace 30 to 50 percent of natural departures 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. | 2024 | Structural / frequency to define | DGAFP — retraites 2024 | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source and reference year identified Split the baseline across subsectors and assign each flow to one unique owner before consolidation. |
| 2.10 | Supported internal mobility towards priority services Supported mobility moves a resource to a priority service; by itself it does not reduce payroll. | 2024 | Multi-year / phased | Insee — emploi public 2024 | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source and reference year identified Link productivity to an expenditure, post, contract or recruitment actually removed/avoided. |
| 2.11 | Raise mutually agreed severance to one month of salary per year 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. | 2026 | Structural / frequency to define | Légifrance — décret 2026-746 | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source and reference year identified Split the baseline across subsectors and assign each flow to one unique owner before consolidation. |
| 2.12 | Progressive reduction of activity for staff aged 58 to 62 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. | To pin | Structural / frequency to define | Service-Public — retraite progressive | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source identified; baseline year still to pin Split the baseline across subsectors and assign each flow to one unique owner before consolidation. |
| 2.13 | Degree-awarding AI training for 400,000 public employees 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. | 2026 | Multi-year / phased | DGAFP — formation IA | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source and reference year identified Split the baseline across subsectors and assign each flow to one unique owner before consolidation. |
| 3.01 | Category A: operating-cost audit of the 552 entities retained 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. | 2025 | No autonomous flow | Sénat — rapport n°807, périmètre et finances des opérateurs | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Document only any implementation cost; there is no autonomous saving to certify. |
| 3.02 | Category A: cap executive compensation 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. | 2023 | Multi-year / phased | Sénat — rémunérations dans les opérateurs | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule. |
| 3.03 | Category A: interministerial pooling of support functions 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. | 2024 | Multi-year / phased | Sénat — coût des fonctions support et écran 20 % | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule. |
| 3.04 | Category A: systematic deployment of artificial intelligence 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. | To pin | Multi-year / phased | Sénat — emplois des opérateurs | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source identified; baseline year still to pin Link productivity to an expenditure, post, contract or recruitment actually removed/avoided. |
| 3.05 | Category B: merge 35 operator clusters 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. | 2019 | Potential annual recurring flow | Sénat — expérience des fusions 2015-2019 | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Transition/investment cost and any gains separated over time. |
| 3.06 | Category C: reintegrate entities whose autonomy is not justified The Senate report recommends several reinternalisations but stresses that the missions continue. Reintegration changes the administrative vehicle; it does not mechanically remove intervention appropriations. | To pin | Structural / frequency to define | Sénat — réinternalisation et clarification des missions | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source identified; baseline year still to pin Transition/investment cost and any gains separated over time. |
| 3.07 | Category D: abolish ADEME and fund aid directly (net amount) 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. | 2024 | Structural / frequency to define | Sénat — Ademe, recettes 2024 et transferts directs | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Transition/investment cost and any gains separated over time. |
| 3.08 | Category D: abolish the French Biodiversity Office (net amount) 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. | 2024 | Structural / frequency to define | OFB — budget et financement | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Transition/investment cost and any gains separated over time. |
| 3.09 | Category D: abolish AFITF (net amount) 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. | 2026 | Structural / frequency to define | Sénat — AFIT France, budget 2026 | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Mapping of functions, staff, contracts, assets/liabilities and transferred costs. |
| 3.10 | Category D: abolish regional health agencies (net amount) 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. | 2026 | Structural / frequency to define | Sénat — crédits ARS 2026 | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source and reference year identified Split the baseline across subsectors and assign each flow to one unique owner before consolidation. |
| 3.11 | Category D: abolish regional agriculture directorates (net amount) DRAAFs are decentralised State services rather than autonomous aid envelopes. Their reform directly overlaps abolition of the regional administrative tier and staff mobility. | To pin | Potential annual recurring flow | Sénat — rapport n°807 sur l’administration territoriale et les agences | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source identified; baseline year still to pin Mapping of functions, staff, contracts, assets/liabilities and transferred costs. |
| 3.12 | Category D: rationalise DDT, DREAL and water agencies 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. | To pin | Structural / frequency to define | Sénat — agences de l’eau, DDT et DREAL | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source identified; baseline year still to pin Split the baseline across subsectors and assign each flow to one unique owner before consolidation. |
| 3.13 | Category D: abolish 316 marginal consultative committees 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. | 2025 | Multi-year / phased | Sénat — coût et nombre des organismes consultatifs | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule. |
| 3.14 | Category D: abolish the audiovisual council and regulatory overlaps 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. | 2026 | Potential annual recurring flow | Arcom — fusion CSA/Hadopi au 1er janvier 2022 | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Document only any implementation cost; there is no autonomous saving to certify. |
| 3.15 | Break up France Télévisions and privatise by asset 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. | 2026 | Potential annual recurring flow | Légifrance — loi de finances pour 2026 | Public enterprise / separate operating account Sector identified; owning budget line still to be pinned | Public source and reference year identified Mapping of functions, staff, contracts, assets/liabilities and transferred costs. |
| 3.16 | Deep rationalisation of Radio France by 30–45 percent 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. | 2026 | Potential annual recurring flow | Légifrance — loi de finances pour 2026 | Public enterprise / separate operating account Sector identified; owning budget line still to be pinned | Public source and reference year identified Mapping of functions, staff, contracts, assets/liabilities and transferred costs. |
| 3.17 | Abolish all public support to the press 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. | 2026 | Potential annual recurring flow | Sénat — aides à la presse 2026 et dépenses fiscales | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Legal basis, tax base, behaviour, net collection and actual cash date. |
| 3.18 | Publish an exhaustive count of national public bodies in the Official Journal 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. | To pin | No autonomous flow | Sénat — définition du périmètre de 1 153 organismes | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source identified; baseline year still to pin Document only any implementation cost; there is no autonomous saving to certify. |
| 4.01 | Double justice funding over five years 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. | 2026 | Multi-year / phased | Légifrance — loi de finances 2026, état B | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Transition/investment cost and any gains separated over time. |
| 4.02 | Deploy artificial intelligence across 164 judicial courts 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. | 2024 | Multi-year / phased | Observatoire des territoires — 164 tribunaux judiciaires | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Link productivity to an expenditure, post, contract or recruitment actually removed/avoided. |
| 4.03 | Automated pre-processing of simple cases 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. | 2024 | Multi-year / phased | CEPEJ — usages possibles de l’IA judiciaire | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Link productivity to an expenditure, post, contract or recruitment actually removed/avoided. |
| 4.04 | AI-assisted case-law research 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. | 2024 | Multi-year / phased | CEPEJ — usages IA pour les professionnels de justice | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Link productivity to an expenditure, post, contract or recruitment actually removed/avoided. |
| 4.05 | Consistency analysis of decisions by sampling 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. | 2024 | No autonomous flow | EUR-Lex — règlement IA, classification et contrôle humain | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Document only any implementation cost; there is no autonomous saving to certify. |
| 4.06 | Remove simple tax disputes from full judicial proceedings 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. | To pin | Potential annual recurring flow | BOFiP — contentieux fiscal devant le tribunal administratif | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source identified; baseline year still to pin Transition/investment cost and any gains separated over time. |
| 4.07 | Reduce average civil-case processing time to six months 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. | 2024 | Multi-year / phased | Sénat — PLF 2026 Justice, délais civils | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Link productivity to an expenditure, post, contract or recruitment actually removed/avoided. |
| 4.08 | Create 5,000 net judge and court-clerk posts through redeployment 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. | 2026 | Multi-year / phased | Ministère de la Justice — recrutements LOPJ 2023-2027 | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Link productivity to an expenditure, post, contract or recruitment actually removed/avoided. |
| 4.09 | Mandatory human intervention for every adverse decision 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. | 2024 | No autonomous flow | EUR-Lex — règlement IA | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Document only any implementation cost; there is no autonomous saving to certify. |
| 4.10 | Full traceability of AI-assisted decisions, ten-year archiving 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. | 2024 | No autonomous flow | CEPEJ — principes éthiques et cyberjustice | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Document only any implementation cost; there is no autonomous saving to certify. |
| 5.01 | Reduce hospital administrative staffing and increase care staff 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. | 2024 | Potential annual recurring flow | DREES — effectifs hospitaliers 2004-2024 | Social-security funds (ASSO) Sector identified; owning budget line still to be pinned | Public source and reference year identified Transition/investment cost and any gains separated over time. |
| 5.02 | AI-assisted end-of-shift voice report 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. | To pin | Potential annual recurring flow | HAS — technologies numériques et IA à usage professionnel | Social-security funds (ASSO) Sector identified; owning budget line still to be pinned | Public source identified; baseline year still to pin Transition/investment cost and any gains separated over time. |
| 5.03 | Recovery of excessive extra fees 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. | 2025 | Potential annual recurring flow | Assurance Maladie — honoraires et dépassements 2016-2024 | Social-security funds (ASSO) Sector identified; owning budget line still to be pinned | Public source and reference year identified Legal basis, tax base, behaviour, net collection and actual cash date. |
| 5.04 | Delist appointment platforms showing waits above three months 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. | 2025 | Structural / frequency to define | Assurance Maladie — Observatoire de l’accès aux soins | Social-security funds (ASSO) Sector identified; owning budget line still to be pinned | Public source and reference year identified Transition/investment cost and any gains separated over time. |
| 5.05 | Reintegrate regional health agencies into the ministry (net amount) 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. | 2026 | Potential annual recurring flow | Sénat — PLF 2026, ARS : subvention et emplois | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source and reference year identified Split the baseline across subsectors and assign each flow to one unique owner before consolidation. |
| 5.06 | Maintain certified health-data hosting 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. | 2026 | No autonomous flow | Agence du Numérique en Santé — certification HDS | Social-security funds (ASSO) Sector identified; owning budget line still to be pinned | Public source and reference year identified Document only any implementation cost; there is no autonomous saving to certify. |
| 5.07 | Early disease detection with artificial intelligence 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. | To pin | No autonomous flow | HAS — technologies numériques et systèmes d’IA | Social-security funds (ASSO) Sector identified; owning budget line still to be pinned | Public source identified; baseline year still to pin Document only any implementation cost; there is no autonomous saving to certify. |
| 5.08 | Cap sector-2 extra fees 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. | 2025 | No autonomous flow | Assurance Maladie — Observatoire de l’accès aux soins | Social-security funds (ASSO) Sector identified; owning budget line still to be pinned | Public source and reference year identified Document only any implementation cost; there is no autonomous saving to certify. |
| 6.01 | Constitutional cap on compulsory levies at 50 percent 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. | 2025 | No autonomous flow | Insee — prélèvements obligatoires 1959-2025 | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source and reference year identified Document only any implementation cost; there is no autonomous saving to certify. |
| 6.02 | Reduce employer social contributions on low wages 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. | 2026 | Structural / frequency to define | Urssaf — réduction générale dégressive unique 2026 | Social-security funds (ASSO) Sector identified; owning budget line still to be pinned | Public source and reference year identified Net annual cost, base, phase-in and identified durable funding. |
| 6.03 | Protect family inheritance: €1m per child, €500k for a qualifying blended-family child, €1m per sibling 2026 law provides €100,000 per child and €15,932 per sibling. sets €1m per child, €500k for a qualifying blended-family child with the tax burden divided by three above the threshold, and €1m per sibling. | 2026 | Structural / frequency to define | CGI article 779 — abattement 100 000 € | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Net annual cost, base, phase-in and identified durable funding. |
| 6.04 | Exempt real-estate capital gains after ten years 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. | To pin | Structural / frequency to define | Service-Public — plus-values immobilières | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source identified; baseline year still to pin Net annual cost, base, phase-in and identified durable funding. |
| 6.05 | Spread development-tax payment over fifteen years 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. | 2026 | Structural / frequency to define | Service-Public — taxe d’aménagement 2026 | Local government (APUL) Sector identified; owning budget line still to be pinned | Public source and reference year identified Transition/investment cost and any gains separated over time. |
| 6.06 | Abolish the research tax credit for large companies 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. | 2026 | Potential annual recurring flow | Sénat — PLF 2026 Recherche, coût du CIR | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Legal basis, tax base, behaviour, net collection and actual cash date. |
| 6.07 | Reform the research tax credit for SMEs and mid-caps 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. | 2026 | Potential annual recurring flow | Sénat — PLF 2026 Recherche, CIR et CII | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Legal basis, tax base, behaviour, net collection and actual cash date. |
| 6.08 | Redirect savings toward public research 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. | 2026 | Structural / frequency to define | Sénat — PLF 2026 Recherche | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Transition/investment cost and any gains separated over time. |
| 6.09 | Fight tax fraud with artificial intelligence 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. | 2025 | Structural / frequency to define | Ministère des Finances — bilan fraudes 2025 | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Legal basis, tax base, behaviour, net collection and actual cash date. |
| 6.10 | Fight social fraud with artificial intelligence 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. | 2025 | Structural / frequency to define | Ministère des Finances — bilan fraudes 2025 | Social-security funds (ASSO) Sector identified; owning budget line still to be pinned | Public source and reference year identified Legal basis, tax base, behaviour, net collection and actual cash date. |
| 6.11 | Review poorly targeted tax expenditures 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. | 2026 | Structural / frequency to define | Direction du Budget — documents budgétaires 2026 | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Legal basis, tax base, behaviour, net collection and actual cash date. |
| 6.12 | Cap profit margins on public procurement at 30 percent 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. | 2026 | Multi-year / phased | DAJ — données essentielles de la commande publique | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source and reference year identified Split the baseline across subsectors and assign each flow to one unique owner before consolidation. |
| 6.13 | Abolish development tax on new housing 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. | 2026 | Structural / frequency to define | Service-Public — taxe d’aménagement 2026 | Local government (APUL) Sector identified; owning budget line still to be pinned | Public source and reference year identified Net annual cost, base, phase-in and identified durable funding. |
| 7.01 | Renegotiate the universal nuclear payment, post-ARENH mechanism 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. | 2026 | Potential annual recurring flow | CRE — estimation des revenus nucléaires EDF | Public enterprise / separate operating account Sector identified; owning budget line still to be pinned | Public source and reference year identified Enterprise account followed by an explicit channel to general government. |
| 7.02 | Renegotiate the European nuclear regulatory mechanism France’s post-ARENH framework now rests on the VNU, with thresholds and a rebate defined by the applicable statutory and regulatory framework. | To pin | Structural / frequency to define | CRE — VNU et revenus nucléaires | Public enterprise / separate operating account Sector identified; owning budget line still to be pinned | Public source identified; baseline year still to pin Enterprise account followed by an explicit channel to general government. |
| 7.03 | Repeal the 2017 law ending hydrocarbon exploration and production The ministry states that French oil production represents about 1% of consumption and recalls the progressive phase-out framework stemming from the 2017 law. | 2017 | Structural / frequency to define | Ministère de la Transition écologique — ressources en hydrocarbures | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Legal basis, tax base, behaviour, net collection and actual cash date. |
| 7.04 | National oil and gas exploration programme Current domestic production remains marginal relative to consumption. An exploration programme therefore begins with geological, technical, administrative and environmental costs. | To pin | Structural / frequency to define | Ministère de la Transition écologique — ressources en hydrocarbures | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source identified; baseline year still to pin Legal basis, tax base, behaviour, net collection and actual cash date. |
| 7.05 | Restart the ASTRID fourth-generation nuclear project 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. | 2019 | Structural / frequency to define | CEA — conception du réacteur ASTRID | Mixed general-government + public-enterprise account Split required before a unique flow owner can be assigned | Public source and reference year identified Split the baseline across subsectors and assign each flow to one unique owner before consolidation. |
| 7.06 | Prepare for lunar helium-3 exploitation 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. | 2026 | Structural / frequency to define | NASA — Lunar Resource-Seeking Technologies, 4 May 2026 | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Transition/investment cost and any gains separated over time. |
| 7.07 | Immediate 20-cent-per-litre cut in fuel taxes 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. | 2026 | Potential annual recurring flow | Ministère — cours, prix, marges et consommation pétrolière | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Net annual cost, base, phase-in and identified durable funding. |
| 7.08 | Return motorways to public control when concessions expire 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. | 2024 | Potential annual recurring flow | ART — échéance 2031-2036 des concessions historiques | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Legal basis, tax base, behaviour, net collection and actual cash date. |
| 7.09 | Tax excess profits of motorway concession companies 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. | 2026 | Potential annual recurring flow | Légifrance — champ de la taxe, seuils 120 M€ / 10 % | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Legal basis, tax base, behaviour, net collection and actual cash date. |
| 7.10 | National motorway authority after concession expiry, Italian-model reference ART explicitly calls for decisions before 2031 on future management arrangements: operating model, perimeter, investment, financing and any future contract duration. | To pin | No autonomous flow | ART — avenir du modèle autoroutier après concessions | Mixed general-government + public-enterprise account Split required before a unique flow owner can be assigned | Public source identified; baseline year still to pin Link productivity to an expenditure, post, contract or recruitment actually removed/avoided. |
| 8.01 | Strengthen and enforce the “fait maison” label 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. | 2026 | Structural / frequency to define | Légifrance — Code de la consommation, art. L122-19 à L122-21 | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Transition/investment cost and any gains separated over time. |
| 8.02 | Reach 80% French products in public canteens by 2030 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. | 2024 | No autonomous flow | Ministère de l’Agriculture — campagne EGalim 2026 et résultats 2024 | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source and reference year identified Link productivity to an expenditure, post, contract or recruitment actually removed/avoided. |
| 8.03 | Liberalise citizen food self-sufficiency 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. | To pin | Structural / frequency to define | Ministère de l’Agriculture — circuits courts : exigences sanitaires et flexibilité pour les petites entreprises | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source identified; baseline year still to pin Split the baseline across subsectors and assign each flow to one unique owner before consolidation. |
| 8.04 | Cap margins on public procurement contracts Measure 6.12 already contains the same mechanism (“cap public-procurement margins at 30%”) and was audited in . The €3–5bn amount must therefore be tested only once against procurement data. | 2026 | Multi-year / phased | Direction des affaires juridiques — données essentielles de la commande publique | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source and reference year identified Split the baseline across subsectors and assign each flow to one unique owner before consolidation. |
| 8.05 | Reduce development tax that hinders business creation 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. | To pin | Structural / frequency to define | Service-Public — taxe d’aménagement | Local government (APUL) Sector identified; owning budget line still to be pinned | Public source identified; baseline year still to pin Net annual cost, base, phase-in and identified durable funding. |
| 8.06 | Radically simplify business procedures 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. | 2023 | Structural / frequency to define | Guichet unique des formalités — cadre juridique | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Transition/investment cost and any gains separated over time. |
| 8.07 | Remove aid to large companies without employment commitments 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. | 2023 | Multi-year / phased | Sénat — rapport n°808, aides publiques aux entreprises | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule. |
| 8.08 | Apply strict conditions to industrial aid 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. | 2025 | Structural / frequency to define | Sénat — recommandations n°19 à 21 sur conditionnalité et remboursement | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Legal basis, tax base, behaviour, net collection and actual cash date. |
| 8.09 | Ten-year service commitment in France for graduates of grandes écoles 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. | To pin | Structural / frequency to define | Légifrance — engagement décennal des élèves des ENS | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source identified; baseline year still to pin Legal basis, tax base, behaviour, net collection and actual cash date. |
| 8.10 | Recover public training costs from graduates who expatriate 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. | To pin | Structural / frequency to define | Légifrance — ENS, remboursement en cas de rupture de l’engagement décennal | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source identified; baseline year still to pin Legal basis, tax base, behaviour, net collection and actual cash date. |
| 9.01 | Five-layer sovereign architecture 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. | To pin | Structural / frequency to define | DINUM — Albert API, plateforme interministérielle d’inférence | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source identified; baseline year still to pin Split the baseline across subsectors and assign each flow to one unique owner before consolidation. |
| 9.02 | Exclusive hosting with SecNumCloud-qualified providers 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. | 2026 | Structural / frequency to define | DINUM — doctrine Cloud au centre | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Transition/investment cost and any gains separated over time. |
| 9.03 | Public multi-model inference platform 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. | To pin | Structural / frequency to define | DINUM — Albert API, plateforme interministérielle d’inférence | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source identified; baseline year still to pin Transition/investment cost and any gains separated over time. |
| 9.04 | Twelve-month contractual reversibility clause 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. | To pin | No autonomous flow | DINUM — doctrine Cloud au centre | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source identified; baseline year still to pin Document only any implementation cost; there is no autonomous saving to certify. |
| 9.05 | Train 5.85 million public employees, including 2.58 million State civil servants, over five years 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. | 2026 | Multi-year / phased | Insee — L’emploi dans la fonction publique en 2024 | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source and reference year identified Split the baseline across subsectors and assign each flow to one unique owner before consolidation. |
| 9.06 | Deployment at the General Directorate of Public Finances 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. | 2025 | Potential annual recurring flow | Ministère de l’Économie — bilan du contrôle fiscal 2025 | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Legal basis, tax base, behaviour, net collection and actual cash date. |
| 9.07 | Automation of 521,000 administrative positions through natural attrition 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. | 2024 | Potential annual recurring flow | Insee — L’emploi dans la fonction publique en 2024 | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source and reference year identified Split the baseline across subsectors and assign each flow to one unique owner before consolidation. |
| 9.08 | Interministerial mission attached to the Prime Minister 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. | 2026 | Structural / frequency to define | DINUM — Albert API, plateforme interministérielle d’inférence | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Transition/investment cost and any gains separated over time. |
| 9.09 | Quarterly parliamentary oversight of deployments Quarterly oversight is used to verify schedules, spending, incidents, measured benefits and safeguards. It is not itself a saving. | To pin | No autonomous flow | Légifrance — Constitution du 4 octobre 1958, article 24 : contrôle de l’action du Gouvernement et évaluation des politiques publiques | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source identified; baseline year still to pin Document only any implementation cost; there is no autonomous saving to certify. |
| 9.10 | Annual public audit by the Court of Auditors 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. | To pin | Structural / frequency to define | Légifrance — Constitution du 4 octobre 1958, article 47-2 : rôle de la Cour des comptes | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source identified; baseline year still to pin Transition/investment cost and any gains separated over time. |
| 9.11 | Quarterly indicators published in the Official Journal 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. | To pin | Structural / frequency to define | Légifrance — règles particulières de publication au Journal officiel de la République française | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source identified; baseline year still to pin Transition/investment cost and any gains separated over time. |
| 9.12 | Mandatory human intervention for every adverse decision 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. | 2024 | Structural / frequency to define | EUR-Lex — règlement (UE) 2024/1689 sur l’intelligence artificielle | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source and reference year identified Split the baseline across subsectors and assign each flow to one unique owner before consolidation. |
| 9.13 | Public transparency platform 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. | 2026 | Structural / frequency to define | DINUM/DGAFP/DITP — Guide d’usage de l’IA pour les agents de l’État, 2026 | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Transition/investment cost and any gains separated over time. |
| 9.14 | Preventive anomaly detection in public procurement 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. | 2026 | Structural / frequency to define | Ministère de l’Économie — données essentielles de la commande publique | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source and reference year identified Split the baseline across subsectors and assign each flow to one unique owner before consolidation. |
| 10.01 | Constitutional budget-balance rule, German model 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. | 2025 | No autonomous flow | Légifrance — Constitution, article 34 : objectif d’équilibre des comptes publics | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Document only any implementation cost; there is no autonomous saving to certify. |
| 10.02 | Referendum-backed debt brake, Swiss model 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. | 2026 | No autonomous flow | Administration fédérale des finances suisse — fonctionnement du frein à l’endettement | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Document only any implementation cost; there is no autonomous saving to certify. |
| 10.03 | Constitutional structural-deficit ceiling of 0.35% of GDP 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. | 2024 | No autonomous flow | Légifrance — LPFP 2023-2027, article 2 : OMT −0,4 % et trajectoire structurelle | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Document only any implementation cost; there is no autonomous saving to certify. |
| 10.04 | Automatic commitment freeze when the fiscal path slips 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. | 2023 | Structural / frequency to define | Légifrance — LOLF, article 62 : écarts importants et mécanisme de correction | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Transition/investment cost and any gains separated over time. |
| 10.05 | Constitutional revision 1, reduction in Parliament 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. | 2026 | No autonomous flow | Légifrance — Constitution, article 89 : procédure de révision constitutionnelle | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Document only any implementation cost; there is no autonomous saving to certify. |
| 10.06 | Constitutional revision 2, budget balance 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. | 2026 | No autonomous flow | Légifrance — Constitution, article 89 : procédure de révision constitutionnelle | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Document only any implementation cost; there is no autonomous saving to certify. |
| 10.07 | Constitutional revision 3, artificial intelligence 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. | 2026 | Structural / frequency to define | Légifrance — Constitution, article 89 : procédure de révision constitutionnelle | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Transition/investment cost and any gains separated over time. |
| 10.08 | Constitutional revision 4, pay transparency 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. | 2026 | No autonomous flow | Légifrance — Constitution, article 89 : procédure de révision constitutionnelle | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source and reference year identified Document only any implementation cost; there is no autonomous saving to certify. |
| 10.09 | Constitutional revision 5, cap on compulsory levies The constitutional levy cap is already measure 6.01. Measure 10.09 is its implementation in the constitutional package, not a second tax cut. | 2026 | No autonomous flow | Légifrance — Constitution, article 89 : procédure de révision constitutionnelle | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source and reference year identified Document only any implementation cost; there is no autonomous saving to certify. |
| 10.10 | Constitutional revision 6, ministerial-cabinet cap 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. | 2026 | No autonomous flow | Légifrance — décret n° 2024-892 modifié en 2026, composition des cabinets ministériels | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Document only any implementation cost; there is no autonomous saving to certify. |
| 10.11 | Constitutional revision 7, abolition of the CESE 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. | 2026 | No autonomous flow | Légifrance — Constitution, articles 69 à 71 : Conseil économique, social et environnemental | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Document only any implementation cost; there is no autonomous saving to certify. |
| 10.12 | Constitutional revision 8, abolition of the regional tier 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. | 2026 | No autonomous flow | Légifrance — Constitution, article 72 : régions parmi les collectivités territoriales | Local government (APUL) Sector identified; owning budget line still to be pinned | Public source and reference year identified Document only any implementation cost; there is no autonomous saving to certify. |
| 10.13 | Formal public mid-term review before Congress 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. | 2026 | Structural / frequency to define | Légifrance — Constitution, article 18 : prise de parole devant le Congrès | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Transition/investment cost and any gains separated over time. |
| 10.14 | Permanent annual audit mandate for the Court of Auditors 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. | 2026 | Structural / frequency to define | Légifrance — Constitution, article 47-2 : Cour des comptes et contrôle des finances publiques | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Transition/investment cost and any gains separated over time. |
| 10.15 | Joint bicameral parliamentary monitoring delegation 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. | 2026 | Structural / frequency to define | Légifrance — Constitution, article 47-2 : Cour des comptes et contrôle des finances publiques | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Transition/investment cost and any gains separated over time. |
| 10.16 | Referendum fallback scenarios 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. | 2026 | No autonomous flow | Légifrance — Constitution, article 89 : procédure de révision constitutionnelle | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Document only any implementation cost; there is no autonomous saving to certify. |
| 10.17 | State-reform unit attached to the Prime Minister 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. | 2026 | Structural / frequency to define | Légifrance — Constitution, article 89 : procédure de révision constitutionnelle | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Transition/investment cost and any gains separated over time. |
| 11.01 | Cap on cash social benefits 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. | 2026 | Potential annual recurring flow | DREES — Minima sociaux et prestations de solidarité, édition 2025 | Social-security funds (ASSO) Sector identified; owning budget line still to be pinned | Public source and reference year identified Identify the single owner measure and remove duplicates before costing. |
| 11.02 | Universal citizen card for in-kind benefits 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. | 2025 | Structural / frequency to define | DREES — Minima sociaux et prestations de solidarité, édition 2025 | Social-security funds (ASSO) Sector identified; owning budget line still to be pinned | Public source and reference year identified Implementation budget and schedule; no saving booked to this line. |
| 11.03 | Real-time monitoring of beneficiaries 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. | 2025 | Structural / frequency to define | Ministère des Finances — fraudes fiscales et sociales 2025 | Social-security funds (ASSO) Sector identified; owning budget line still to be pinned | Public source and reference year identified Spending/revenue split, then evidence for each flow. |
| 11.04 | Conditional social rights for non-EU nationals 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. | 2025 | Potential annual recurring flow | Légifrance — CASF, article L.262-4 : conditions de séjour pour le RSA | Social-security funds (ASSO) Sector identified; owning budget line still to be pinned | Public source and reference year identified Identify the single owner measure and remove duplicates before costing. |
| 11.05 | Combating social-benefit fraud 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. | 2025 | Structural / frequency to define | Ministère des Finances — fraudes fiscales et sociales 2025 | Social-security funds (ASSO) Sector identified; owning budget line still to be pinned | Public source and reference year identified Spending/revenue split, then evidence for each flow. |
| 11.06 | Reform of public funding for trade unions 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. | 2026 | Potential annual recurring flow | Légifrance — Code du travail, article R.2135-27 : fonds paritaire | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Identify the single owner measure and remove duplicates before costing. |
| 11.07 | Abolition of the trade-union tax credit for individuals 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. | 2026 | Potential annual recurring flow | Légifrance — CGI, article 199 quater C : crédit d’impôt syndical | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Identify the single owner measure and remove duplicates before costing. |
| 11.08 | Reduction of union release time across the three civil services 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. | 2026 | Potential annual recurring flow | Légifrance — Code du travail, article R.2135-27 : fonds paritaire | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source and reference year identified Split the baseline across subsectors and assign each flow to one unique owner before consolidation. |
| 11.09 | Full publication of public remuneration 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. | To pin | No autonomous flow | Légifrance — CGFP, article L.716-1 : publication des dix rémunérations les plus élevées | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source identified; baseline year still to pin Document only any implementation cost; there is no autonomous saving to certify. |
| 11.10 | Automatic publication of public contracts above €25,000 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. | 2026 | No autonomous flow | DAJ — seuils de déclaration des données essentielles des marchés publics, 26 mars 2026 | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source and reference year identified Document only any implementation cost; there is no autonomous saving to certify. |
| 11.11 | Publication of interest declarations for senior civil servants 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. | 2026 | No autonomous flow | Légifrance — CGFP, article L.122-8 : confidentialité de la déclaration d’intérêts | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source and reference year identified Document only any implementation cost; there is no autonomous saving to certify. |
| 11.12 | Preventive control of suspicious public contracts 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. | 2026 | No autonomous flow | DAJ — seuils de déclaration des données essentielles des marchés publics, 26 mars 2026 | Multiple public subsectors — split required Split required before a unique flow owner can be assigned | Public source and reference year identified Split the baseline across subsectors and assign each flow to one unique owner before consolidation. |
| 11.13 | Stronger criminal penalties for undeclared conflicts of interest 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. | 2013 | No autonomous flow | Légifrance — loi n° 2013-907, article 26 : sanctions déclaratives | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Document only any implementation cost; there is no autonomous saving to certify. |
| 11.14 | Stronger budgetary independence for the HATVP 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. 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. | 2026 | Structural / frequency to define | HATVP — institution, budget et ressources humaines | Central government (APUC) Sector identified; owning budget line still to be pinned | Public source and reference year identified Implementation budget and schedule; no saving booked to this line. |
| 12.01 | Closure of remaining special pension schemes 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. | 2026 | No autonomous flow | Sénat — PLF 2026, mission Régimes sociaux et de retraite | Social-security funds (ASSO) Sector identified; owning budget line still to be pinned | Public source and reference year identified Document only any implementation cost; there is no autonomous saving to certify. |
| 12.02 | Gradual convergence of parameters over ten years 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. | 2026 | Multi-year / phased | Sénat — PLF 2026, mission Régimes sociaux et de retraite | Social-security funds (ASSO) Sector identified; owning budget line still to be pinned | Public source and reference year identified Spending/revenue split, then evidence for each flow. |
| 12.03 | Full transparency on the cost of each special scheme 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. | 2026 | No autonomous flow | Sénat — PLF 2026, mission Régimes sociaux et de retraite | Social-security funds (ASSO) Sector identified; owning budget line still to be pinned | Public source and reference year identified Document only any implementation cost; there is no autonomous saving to certify. |
| 12.04 | Constitutional ban on creating new special schemes 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. | To pin | No autonomous flow | Légifrance — Constitution, article 34 | Social-security funds (ASSO) Sector identified; owning budget line still to be pinned | Public source identified; baseline year still to pin Document only any implementation cost; there is no autonomous saving to certify. |
| 12.05 | Volume cap on the energy-sector employee tariff 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. | 2026 | Potential annual recurring flow | Légifrance / CRE — TURPE HTB 2026 : charges du tarif agent et incitation sur les volumes | Public enterprise / separate operating account Sector identified; owning budget line still to be pinned | Public source and reference year identified Enterprise/general-government split and evidence for each flow. |
| 12.06 | Exclusion of secondary homes from the preferential tariff 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. | To pin | Potential annual recurring flow | Légifrance / CRE — ATRT8 : tarif agent des salariés et retraités IEG | Public enterprise / separate operating account Sector identified; owning budget line still to be pinned | Public source identified; baseline year still to pin Enterprise/general-government split and evidence for each flow. |
| 12.07 | Restoration of standard subscription charges and taxes 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. | 2026 | Potential annual recurring flow | Légifrance / CRE — TURPE HTB 2026 : charges du tarif agent et incitation sur les volumes | Mixed general-government + public-enterprise account Split required before a unique flow owner can be assigned | Public source and reference year identified Split the baseline across subsectors and assign each flow to one unique owner before consolidation. |
| 12.08 | Ten-year convergence for retirees and beneficiaries 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. | To pin | Multi-year / phased | Légifrance / CRE — ATRT8 : tarif agent des salariés et retraités IEG | Public enterprise / separate operating account Sector identified; owning budget line still to be pinned | Public source identified; baseline year still to pin Enterprise/general-government split and evidence for each flow. |
Next step: one unique owner for every flow
The accounting subsector is now identified, but this is still not enough for addition. The next pass will assign each flow to one unique owning line after splitting the 39 multi-sector or mixed measures, then resolve the structural overlaps. Only after that can a first cautious reconstruction of the historical €193bn / €316bn / €350bn scenarios be attempted.