PUBLIC FINANCE · CONSOLIDATION ·
Who owns each euro, and when can it enter the fiscal path?
This matrix adds the missing layer between the 155-measure audit and the multi-year model: accounting subsector, consolidation gate, timing and required evidence.
New consolidation layer
Why this step is necessary
The same reform can affect central government, local government, social-security funds or a public enterprise. To prevent double counting, the model must first identify the subsector that actually bears the expenditure or receives the revenue, then the date on which the flow exists. A governance measure remains €0 autonomously; a productivity gain remains €0 until a real cost disappears; an EDF gain stays in EDF’s account until an actual dividend, tax, transfer or lower public support is observed.
The matrix contains 155 measures. 58 contain at least one monetary expression usable as a documentary reference. 0 measures are yet marked “certified for the global total”: the figures organise the audit; they do not manufacture a total.
APUC, APUL and ASSO are the French national-accounts labels for central government, local government and social-security funds. Where a measure touches several subsectors, a split is mandatory before addition.
Accounting subsector distribution
Model-entry gates
Complete matrix for all 155 measures
| ID | Measure | Accounting sector | Consolidation gate | Timing | Parsed monetary reference | Evidence still required |
|---|---|---|---|---|---|---|
| 1.01 | Reduce the National Assembly from 577 to 125 members, at least one per department | Central government (APUC) | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | 432 M€ – 467 M€ | Transition/investment cost and any gains separated over time. |
| 1.02 | Reduce the Senate from 348 to 125 senators | Central government (APUC) | Candidate saving — proof of removed cost required | Phase in after legal entry, fixed/variable-cost split and transition costs. | 232 M€ – 250 M€ | 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 | Central government (APUC) | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | 90 M€ – 180 M€ | Transition/investment cost and any gains separated over time. |
| 1.04 | Mandatory parliamentary attendance with automatic financial penalties | Central government (APUC) | Revenue — net cash actually collected only | No anticipation: book net cash collected after the effective date. | 150 M€ | Legal basis, tax base, behaviour, net collection and actual cash date. |
| 1.05 | Halve parliamentary staff allowances | Central government (APUC) | Candidate saving — proof of removed cost required | Phase in after legal entry, fixed/variable-cost split and transition costs. | 85 M€ | Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule. |
| 1.06 | Abolish the 1,758 regional councillor seats | Local government (APUL) | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | 350 M€ | Transition/investment cost and any gains separated over time. |
| 1.07 | Reduce departmental councillors by 50 percent | Local government (APUL) | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | 180 M€ | Transition/investment cost and any gains separated over time. |
| 1.08 | Limit ministerial cabinets to ten members | Central government (APUC) | Candidate saving — proof of removed cost required | Phase in after legal entry, fixed/variable-cost split and transition costs. | 120 M€ | Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule. |
| 1.09 | Strict ban on holding multiple local executive mandates | Multiple public subsectors — split required | Rule / governance — €0 autonomous booking | No autonomous flow; follow the owner measure or associated implementation cost. | 200 M€ | No autonomous monetary evidence: link to an owner measure or implementation cost. |
| 1.10 | Cap combined allowances at 150 percent of the main mandate | Multiple public subsectors — split required | Candidate saving — proof of removed cost required | Phase in after legal entry, fixed/variable-cost split and transition costs. | 80 M€ | Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule. |
| 1.11 | Reduce municipal councillors by about 30 percent | Local government (APUL) | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | 250 M€ | Transition/investment cost and any gains separated over time. |
| 1.12 | Abolish the national Economic, Social and Environmental Council | Central government (APUC) | Restructuring — net effect after transfers and transition | Transition costs first; net effect only after functions, contracts, staff and assets are transferred. | 36 M€ | Mapping of functions, staff, contracts, assets/liabilities and transferred costs. |
| 1.13 | Abolish the 13 regional economic, social and environmental councils | Local government (APUL) | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | 75 M€ | Transition/investment cost and any gains separated over time. |
| 1.14 | Full transparency of public remuneration on a dedicated platform | Multiple public subsectors — split required | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | — | Transition/investment cost and any gains separated over time. |
| 1.15 | Cap public remuneration at six times the gross minimum wage | Multiple public subsectors — split required | Candidate saving — proof of removed cost required | Phase in after legal entry, fixed/variable-cost split and transition costs. | 320 M€ | Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule. |
| 1.16 | End lifetime close protection for former presidents | Central government (APUC) | Candidate saving — proof of removed cost required | Phase in after legal entry, fixed/variable-cost split and transition costs. | 5 M€ | Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule. |
| 1.17 | Reduce the presidential budget and ensure full transparency | Central government (APUC) | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | 30 M€ | Transition/investment cost and any gains separated over time. |
| 1.18 | End subsidies for parliamentary restaurants and bars | Central government (APUC) | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | 12 M€ | Transition/investment cost and any gains separated over time. |
| 1.19 | Remove benefits in kind not justified by security | Multiple public subsectors — split required | Candidate saving — proof of removed cost required | Phase in after legal entry, fixed/variable-cost split and transition costs. | 180 M€ | Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule. |
| 1.20 | Harmonise and cap senior civil-service allowance schemes | Multiple public subsectors — split required | Candidate saving — proof of removed cost required | Phase in after legal entry, fixed/variable-cost split and transition costs. | 450 M€ | Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule. |
| 2.01 | Completely abolish the regional administrative tier | Local government (APUL) | Restructuring — net effect after transfers and transition | Transition costs first; net effect only after functions, contracts, staff and assets are transferred. | — | Mapping of functions, staff, contracts, assets/liabilities and transferred costs. |
| 2.02 | Abolish inter-municipal structures and restore municipal sovereignty | Local government (APUL) | Restructuring — net effect after transfers and transition | Transition costs first; net effect only after functions, contracts, staff and assets are transferred. | — | Mapping of functions, staff, contracts, assets/liabilities and transferred costs. |
| 2.03 | Transition without forced redundancies, supported mobility for 128,000 staff | Multiple public subsectors — split required | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | — | Transition/investment cost and any gains separated over time. |
| 2.04 | Five-year interministerial legislative clean-up mission | Central government (APUC) | Cost / investment — isolate before any gain | Five-year mission: isolate annual costs, then book only costs actually removed. | 8 bn€ – 12 bn€ | Transition/investment cost and any gains separated over time. |
| 2.05 | Constitutionalise a one-in, two-out rule for regulations | Multiple public subsectors — split required | Rule / governance — €0 autonomous booking | No autonomous flow; follow the owner measure or associated implementation cost. | — | No autonomous monetary evidence: link to an owner measure or implementation cost. |
| 2.06 | Reduce the number of legal codes from 69 to no more than 20 | Central government (APUC) | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | — | Transition/investment cost and any gains separated over time. |
| 2.07 | Fully digitise the administration over five years | Multiple public subsectors — split required | Productivity — €0 until a real cost disappears | Five-year digital transformation: gains only as real costs are avoided. | 10 bn€ – 15 bn€ | Verifiable link between productivity and an actually avoided post/contract/purchase/hire. |
| 2.08 | Create a single departmental access point for all procedures | Multiple public subsectors — split required | Rule / governance — €0 autonomous booking | No autonomous flow; follow the owner measure or associated implementation cost. | — | No autonomous monetary evidence: link to an owner measure or implementation cost. |
| 2.09 | Do not replace 30 to 50 percent of natural departures | Multiple public subsectors — split required | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | — | Transition/investment cost and any gains separated over time. |
| 2.10 | Supported internal mobility towards priority services | Multiple public subsectors — split required | Productivity — €0 until a real cost disappears | Phase in only as posts, contracts, purchases or hires are actually avoided. | — | Verifiable link between productivity and an actually avoided post/contract/purchase/hire. |
| 2.11 | Raise mutually agreed severance to one month of salary per year | Multiple public subsectors — split required | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | — | Transition/investment cost and any gains separated over time. |
| 2.12 | Progressive reduction of activity for staff aged 58 to 62 | Multiple public subsectors — split required | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | — | Transition/investment cost and any gains separated over time. |
| 2.13 | Degree-awarding AI training for 400,000 public employees | Multiple public subsectors — split required | Cost / investment — isolate before any gain | Five-year training programme: explicit cost before any observed budget productivity. | — | Transition/investment cost and any gains separated over time. |
| 3.01 | Category A: operating-cost audit of the 552 entities retained | Central government (APUC) | Rule / governance — €0 autonomous booking | No autonomous flow; follow the owner measure or associated implementation cost. | — | No autonomous monetary evidence: link to an owner measure or implementation cost. |
| 3.02 | Category A: cap executive compensation | Central government (APUC) | Candidate saving — proof of removed cost required | Phase in after legal entry, fixed/variable-cost split and transition costs. | — | Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule. |
| 3.03 | Category A: interministerial pooling of support functions | Central government (APUC) | Candidate saving — proof of removed cost required | Phase in after legal entry, fixed/variable-cost split and transition costs. | — | Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule. |
| 3.04 | Category A: systematic deployment of artificial intelligence | Central government (APUC) | Productivity — €0 until a real cost disappears | Phase in only as posts, contracts, purchases or hires are actually avoided. | — | Verifiable link between productivity and an actually avoided post/contract/purchase/hire. |
| 3.05 | Category B: merge 35 operator clusters | Central government (APUC) | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | 2.3 bn€ – 4.1 bn€ | Transition/investment cost and any gains separated over time. |
| 3.06 | Category C: reintegrate entities whose autonomy is not justified | Central government (APUC) | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | — | Transition/investment cost and any gains separated over time. |
| 3.07 | Category D: abolish ADEME and fund aid directly (net amount) | Central government (APUC) | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | — | Transition/investment cost and any gains separated over time. |
| 3.08 | Category D: abolish the French Biodiversity Office (net amount) | Central government (APUC) | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | — | Transition/investment cost and any gains separated over time. |
| 3.09 | Category D: abolish AFITF (net amount) | Central government (APUC) | Restructuring — net effect after transfers and transition | Transition costs first; net effect only after functions, contracts, staff and assets are transferred. | — | Mapping of functions, staff, contracts, assets/liabilities and transferred costs. |
| 3.10 | Category D: abolish regional health agencies (net amount) | Multiple public subsectors — split required | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | — | Transition/investment cost and any gains separated over time. |
| 3.11 | Category D: abolish regional agriculture directorates (net amount) | Central government (APUC) | Restructuring — net effect after transfers and transition | Transition costs first; net effect only after functions, contracts, staff and assets are transferred. | 60 M€ – 120 M€ | Mapping of functions, staff, contracts, assets/liabilities and transferred costs. |
| 3.12 | Category D: rationalise DDT, DREAL and water agencies | Multiple public subsectors — split required | Restructuring — net effect after transfers and transition | Transition costs first; net effect only after functions, contracts, staff and assets are transferred. | — | Mapping of functions, staff, contracts, assets/liabilities and transferred costs. |
| 3.13 | Category D: abolish 316 marginal consultative committees | Central government (APUC) | Candidate saving — proof of removed cost required | Phase in after legal entry, fixed/variable-cost split and transition costs. | 120 M€ – 240 M€ | Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule. |
| 3.14 | Category D: abolish the audiovisual council and regulatory overlaps | Central government (APUC) | Rule / governance — €0 autonomous booking | No autonomous flow; follow the owner measure or associated implementation cost. | 85 M€ | No autonomous monetary evidence: link to an owner measure or implementation cost. |
| 3.15 | Break up France Télévisions and privatise by asset | Public enterprise / separate operating account | Restructuring — net effect after transfers and transition | Transition costs first; net effect only after functions, contracts, staff and assets are transferred. | 2.6 bn€ | Mapping of functions, staff, contracts, assets/liabilities and transferred costs. |
| 3.16 | Deep rationalisation of Radio France by 30–45 percent | Public enterprise / separate operating account | Restructuring — net effect after transfers and transition | Transition costs first; net effect only after functions, contracts, staff and assets are transferred. | 200 M€ – 300 M€ | Mapping of functions, staff, contracts, assets/liabilities and transferred costs. |
| 3.17 | Abolish all public support to the press | Central government (APUC) | Revenue — net cash actually collected only | No anticipation: book net cash collected after the effective date. | 320 M€ | 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 | Central government (APUC) | Rule / governance — €0 autonomous booking | No autonomous flow; follow the owner measure or associated implementation cost. | — | No autonomous monetary evidence: link to an owner measure or implementation cost. |
| 4.01 | Double justice funding over five years | Central government (APUC) | Cost / investment — isolate before any gain | Five-year increase in resources: spending path, not a saving. | — | Transition/investment cost and any gains separated over time. |
| 4.02 | Deploy artificial intelligence across 164 judicial courts | Central government (APUC) | Productivity — €0 until a real cost disappears | Phase in only as posts, contracts, purchases or hires are actually avoided. | 1.2 bn€ | Verifiable link between productivity and an actually avoided post/contract/purchase/hire. |
| 4.03 | Automated pre-processing of simple cases | Central government (APUC) | Productivity — €0 until a real cost disappears | Phase in only as posts, contracts, purchases or hires are actually avoided. | 800 M€ | Verifiable link between productivity and an actually avoided post/contract/purchase/hire. |
| 4.04 | AI-assisted case-law research | Central government (APUC) | Productivity — €0 until a real cost disappears | Phase in only as posts, contracts, purchases or hires are actually avoided. | 150 M€ | Verifiable link between productivity and an actually avoided post/contract/purchase/hire. |
| 4.05 | Consistency analysis of decisions by sampling | Central government (APUC) | Rule / governance — €0 autonomous booking | No autonomous flow; follow the owner measure or associated implementation cost. | — | No autonomous monetary evidence: link to an owner measure or implementation cost. |
| 4.06 | Remove simple tax disputes from full judicial proceedings | Central government (APUC) | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | 2 bn€ – 4 bn€ | Transition/investment cost and any gains separated over time. |
| 4.07 | Reduce average civil-case processing time to six months | Central government (APUC) | Productivity — €0 until a real cost disappears | Phase in only as posts, contracts, purchases or hires are actually avoided. | — | Verifiable link between productivity and an actually avoided post/contract/purchase/hire. |
| 4.08 | Create 5,000 net judge and court-clerk posts through redeployment | Central government (APUC) | Productivity — €0 until a real cost disappears | Phase in only as posts, contracts, purchases or hires are actually avoided. | — | Verifiable link between productivity and an actually avoided post/contract/purchase/hire. |
| 4.09 | Mandatory human intervention for every adverse decision | Central government (APUC) | Rule / governance — €0 autonomous booking | No autonomous flow; follow the owner measure or associated implementation cost. | — | No autonomous monetary evidence: link to an owner measure or implementation cost. |
| 4.10 | Full traceability of AI-assisted decisions, ten-year archiving | Central government (APUC) | Rule / governance — €0 autonomous booking | No autonomous flow; follow the owner measure or associated implementation cost. | — | No autonomous monetary evidence: link to an owner measure or implementation cost. |
| 5.01 | Reduce hospital administrative staffing and increase care staff | Social-security funds (ASSO) | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | 3.5 bn€ | Transition/investment cost and any gains separated over time. |
| 5.02 | AI-assisted end-of-shift voice report | Social-security funds (ASSO) | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | 2.8 bn€ | Transition/investment cost and any gains separated over time. |
| 5.03 | Recovery of excessive extra fees | Social-security funds (ASSO) | Revenue — net cash actually collected only | No anticipation: book net cash collected after the effective date. | 1.2 bn€ | Legal basis, tax base, behaviour, net collection and actual cash date. |
| 5.04 | Delist appointment platforms showing waits above three months | Social-security funds (ASSO) | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | — | Transition/investment cost and any gains separated over time. |
| 5.05 | Reintegrate regional health agencies into the ministry (net amount) | Multiple public subsectors — split required | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | 180 M€ – 350 M€ | Transition/investment cost and any gains separated over time. |
| 5.06 | Maintain certified health-data hosting | Social-security funds (ASSO) | Rule / governance — €0 autonomous booking | No autonomous flow; follow the owner measure or associated implementation cost. | — | No autonomous monetary evidence: link to an owner measure or implementation cost. |
| 5.07 | Early disease detection with artificial intelligence | Social-security funds (ASSO) | Rule / governance — €0 autonomous booking | No autonomous flow; follow the owner measure or associated implementation cost. | — | No autonomous monetary evidence: link to an owner measure or implementation cost. |
| 5.08 | Cap sector-2 extra fees | Social-security funds (ASSO) | Rule / governance — €0 autonomous booking | No autonomous flow; follow the owner measure or associated implementation cost. | — | No autonomous monetary evidence: link to an owner measure or implementation cost. |
| 6.01 | Constitutional cap on compulsory levies at 50 percent | Multiple public subsectors — split required | Rule / governance — €0 autonomous booking | No autonomous flow; follow the owner measure or associated implementation cost. | — | No autonomous monetary evidence: link to an owner measure or implementation cost. |
| 6.02 | Reduce employer social contributions on low wages | Social-security funds (ASSO) | Revenue loss — prior multi-year funding required | Cost starts at the effective date; durable funding must be identified before permanence. | — | Net annual cost, base, phase-in and identified durable funding. |
| 6.03 | Raise the inheritance allowance to €300,000 per child | Central government (APUC) | Revenue loss — prior multi-year funding required | Cost starts at the effective date; durable funding must be identified before permanence. | — | Net annual cost, base, phase-in and identified durable funding. |
| 6.04 | Exempt real-estate capital gains after ten years | Central government (APUC) | Revenue loss — prior multi-year funding required | Cost starts at the effective date; durable funding must be identified before permanence. | — | Net annual cost, base, phase-in and identified durable funding. |
| 6.05 | Spread development-tax payment over fifteen years | Local government (APUL) | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | — | Transition/investment cost and any gains separated over time. |
| 6.06 | Abolish the research tax credit for large companies | Central government (APUC) | Revenue — net cash actually collected only | No anticipation: book net cash collected after the effective date. | 5.5 bn€ | Legal basis, tax base, behaviour, net collection and actual cash date. |
| 6.07 | Reform the research tax credit for SMEs and mid-caps | Central government (APUC) | Revenue — net cash actually collected only | No anticipation: book net cash collected after the effective date. | 2 bn€ | Legal basis, tax base, behaviour, net collection and actual cash date. |
| 6.08 | Redirect savings toward public research | Central government (APUC) | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | — | Transition/investment cost and any gains separated over time. |
| 6.09 | Fight tax fraud with artificial intelligence | Central government (APUC) | Revenue — net cash actually collected only | No anticipation: book net cash collected after the effective date. | — | Legal basis, tax base, behaviour, net collection and actual cash date. |
| 6.10 | Fight social fraud with artificial intelligence | Social-security funds (ASSO) | Revenue — net cash actually collected only | No anticipation: book net cash collected after the effective date. | — | Legal basis, tax base, behaviour, net collection and actual cash date. |
| 6.11 | Review poorly targeted tax expenditures | Central government (APUC) | Revenue — net cash actually collected only | No anticipation: book net cash collected after the effective date. | — | Legal basis, tax base, behaviour, net collection and actual cash date. |
| 6.12 | Cap profit margins on public procurement at 30 percent | Multiple public subsectors — split required | Candidate saving — proof of removed cost required | Phase in after legal entry, fixed/variable-cost split and transition costs. | 3 bn€ – 5 bn€ | Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule. |
| 6.13 | Abolish development tax on new housing | Local government (APUL) | Revenue loss — prior multi-year funding required | Cost starts at the effective date; durable funding must be identified before permanence. | — | Net annual cost, base, phase-in and identified durable funding. |
| 7.01 | Renegotiate the universal nuclear payment, post-ARENH mechanism | Public enterprise / separate operating account | Public enterprise — no automatic transfer to general-government balance | Effect first in the enterprise account; public impact only through actual dividends, tax, transfers or lower support. | 3 bn€ – 5 bn€ | Enterprise account followed by an explicit channel to general government. |
| 7.02 | Renegotiate the European nuclear regulatory mechanism | Public enterprise / separate operating account | Public enterprise — no automatic transfer to general-government balance | Effect first in the enterprise account; public impact only through actual dividends, tax, transfers or lower support. | — | Enterprise account followed by an explicit channel to general government. |
| 7.03 | Repeal the 2017 law ending hydrocarbon exploration and production | Central government (APUC) | Revenue — net cash actually collected only | No anticipation: book net cash collected after the effective date. | — | Legal basis, tax base, behaviour, net collection and actual cash date. |
| 7.04 | National oil and gas exploration programme | Central government (APUC) | Revenue — net cash actually collected only | No anticipation: book net cash collected after the effective date. | — | Legal basis, tax base, behaviour, net collection and actual cash date. |
| 7.05 | Restart the ASTRID fourth-generation nuclear project | Mixed general-government + public-enterprise account | Revenue — net cash actually collected only | No anticipation: book net cash collected after the effective date. | — | Legal basis, tax base, behaviour, net collection and actual cash date. |
| 7.06 | Prepare for lunar helium-3 exploitation | Central government (APUC) | Cost / investment — isolate before any gain | Very long-term research: no revenue in the baseline fiscal scenario. | — | Transition/investment cost and any gains separated over time. |
| 7.07 | Immediate 20-cent-per-litre cut in fuel taxes | Central government (APUC) | Revenue loss — prior multi-year funding required | Cost starts at the effective date; durable funding must be identified before permanence. | 6 bn€ | Net annual cost, base, phase-in and identified durable funding. |
| 7.08 | Return motorways to public control when concessions expire | Central government (APUC) | Revenue — net cash actually collected only | Effect at actual concession expiry; no anticipated cash booking. | 2 bn€ – 4 bn€ | Legal basis, tax base, behaviour, net collection and actual cash date. |
| 7.09 | Tax excess profits of motorway concession companies | Central government (APUC) | Revenue — net cash actually collected only | No anticipation: book net cash collected after the effective date. | 1.2 bn€ | Legal basis, tax base, behaviour, net collection and actual cash date. |
| 7.10 | National motorway authority after concession expiry, Italian-model reference | Mixed general-government + public-enterprise account | Productivity — €0 until a real cost disappears | Operation only after expiry and actual takeover; start-up costs before net result. | — | Verifiable link between productivity and an actually avoided post/contract/purchase/hire. |
| 8.01 | Strengthen and enforce the “fait maison” label | Central government (APUC) | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | — | Transition/investment cost and any gains separated over time. |
| 8.02 | Reach 80% French products in public canteens by 2030 | Multiple public subsectors — split required | Productivity — €0 until a real cost disappears | 2030 target: procurement path to document, with no automatic saving. | — | Verifiable link between productivity and an actually avoided post/contract/purchase/hire. |
| 8.03 | Liberalise citizen food self-sufficiency | Multiple public subsectors — split required | Revenue — net cash actually collected only | No anticipation: book net cash collected after the effective date. | — | Legal basis, tax base, behaviour, net collection and actual cash date. |
| 8.04 | Cap margins on public procurement contracts | Multiple public subsectors — split required | Candidate saving — proof of removed cost required | Phase in after legal entry, fixed/variable-cost split and transition costs. | 3 bn€ – 5 bn€ | Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule. |
| 8.05 | Reduce development tax that hinders business creation | Local government (APUL) | Revenue loss — prior multi-year funding required | Cost starts at the effective date; durable funding must be identified before permanence. | — | Net annual cost, base, phase-in and identified durable funding. |
| 8.06 | Radically simplify business procedures | Central government (APUC) | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | — | Transition/investment cost and any gains separated over time. |
| 8.07 | Remove aid to large companies without employment commitments | Central government (APUC) | Candidate saving — proof of removed cost required | Phase in after legal entry, fixed/variable-cost split and transition costs. | 30 bn€ – 50 bn€ | Harmonised official baseline, recurring removed cost, residual fixed costs, transition and schedule. |
| 8.08 | Apply strict conditions to industrial aid | Central government (APUC) | Revenue — net cash actually collected only | No anticipation: book net cash collected after the effective date. | — | Legal basis, tax base, behaviour, net collection and actual cash date. |
| 8.09 | Ten-year service commitment in France for graduates of grandes écoles | Central government (APUC) | Revenue — net cash actually collected only | No anticipation: book net cash collected after the effective date. | — | Legal basis, tax base, behaviour, net collection and actual cash date. |
| 8.10 | Recover public training costs from graduates who expatriate | Central government (APUC) | Revenue — net cash actually collected only | No anticipation: book net cash collected after the effective date. | — | Legal basis, tax base, behaviour, net collection and actual cash date. |
| 9.01 | Five-layer sovereign architecture | Multiple public subsectors — split required | Revenue — net cash actually collected only | No anticipation: book net cash collected after the effective date. | — | Legal basis, tax base, behaviour, net collection and actual cash date. |
| 9.02 | Exclusive hosting with SecNumCloud-qualified providers | Central government (APUC) | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | — | Transition/investment cost and any gains separated over time. |
| 9.03 | Public multi-model inference platform | Central government (APUC) | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | — | Transition/investment cost and any gains separated over time. |
| 9.04 | Twelve-month contractual reversibility clause | Multiple public subsectors — split required | Rule / governance — €0 autonomous booking | No autonomous flow; follow the owner measure or associated implementation cost. | — | No autonomous monetary evidence: link to an owner measure or implementation cost. |
| 9.05 | Train 5.85 million public employees, including 2.58 million State civil servants, over five years | Multiple public subsectors — split required | Cost / investment — isolate before any gain | Five-year training programme: explicit cost and tracking of actual redeployments. | 3.2 bn€ | Transition/investment cost and any gains separated over time. |
| 9.06 | Deployment at the General Directorate of Public Finances | Central government (APUC) | Revenue — net cash actually collected only | No anticipation: book net cash collected after the effective date. | 15 bn€ – 25 bn€ | Legal basis, tax base, behaviour, net collection and actual cash date. |
| 9.07 | Automation of 521,000 administrative positions through natural attrition | Multiple public subsectors — split required | Revenue — net cash actually collected only | No anticipation: book net cash collected after the effective date. | 30 bn€ – 46 bn€ | Legal basis, tax base, behaviour, net collection and actual cash date. |
| 9.08 | Interministerial mission attached to the Prime Minister | Central government (APUC) | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | — | Transition/investment cost and any gains separated over time. |
| 9.09 | Quarterly parliamentary oversight of deployments | Central government (APUC) | Rule / governance — €0 autonomous booking | No autonomous flow; follow the owner measure or associated implementation cost. | — | No autonomous monetary evidence: link to an owner measure or implementation cost. |
| 9.10 | Annual public audit by the Court of Auditors | Central government (APUC) | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | — | Transition/investment cost and any gains separated over time. |
| 9.11 | Quarterly indicators published in the Official Journal | Central government (APUC) | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | — | Transition/investment cost and any gains separated over time. |
| 9.12 | Mandatory human intervention for every adverse decision | Multiple public subsectors — split required | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | — | Transition/investment cost and any gains separated over time. |
| 9.13 | Public transparency platform | Central government (APUC) | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | — | Transition/investment cost and any gains separated over time. |
| 9.14 | Preventive anomaly detection in public procurement | Multiple public subsectors — split required | Revenue — net cash actually collected only | No anticipation: book net cash collected after the effective date. | — | Legal basis, tax base, behaviour, net collection and actual cash date. |
| 10.01 | Constitutional budget-balance rule, German model | Central government (APUC) | Rule / governance — €0 autonomous booking | No autonomous flow; follow the owner measure or associated implementation cost. | — | No autonomous monetary evidence: link to an owner measure or implementation cost. |
| 10.02 | Referendum-backed debt brake, Swiss model | Central government (APUC) | Rule / governance — €0 autonomous booking | No autonomous flow; follow the owner measure or associated implementation cost. | — | No autonomous monetary evidence: link to an owner measure or implementation cost. |
| 10.03 | Constitutional structural-deficit ceiling of 0.35% of GDP | Central government (APUC) | Rule / governance — €0 autonomous booking | No autonomous flow; follow the owner measure or associated implementation cost. | — | No autonomous monetary evidence: link to an owner measure or implementation cost. |
| 10.04 | Automatic commitment freeze when the fiscal path slips | Central government (APUC) | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | — | Transition/investment cost and any gains separated over time. |
| 10.05 | Constitutional revision 1, reduction in Parliament | Central government (APUC) | Rule / governance — €0 autonomous booking | No autonomous flow; follow the owner measure or associated implementation cost. | — | No autonomous monetary evidence: link to an owner measure or implementation cost. |
| 10.06 | Constitutional revision 2, budget balance | Central government (APUC) | Rule / governance — €0 autonomous booking | No autonomous flow; follow the owner measure or associated implementation cost. | — | No autonomous monetary evidence: link to an owner measure or implementation cost. |
| 10.07 | Constitutional revision 3, artificial intelligence | Central government (APUC) | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | — | Transition/investment cost and any gains separated over time. |
| 10.08 | Constitutional revision 4, pay transparency | Multiple public subsectors — split required | Rule / governance — €0 autonomous booking | No autonomous flow; follow the owner measure or associated implementation cost. | — | No autonomous monetary evidence: link to an owner measure or implementation cost. |
| 10.09 | Constitutional revision 5, cap on compulsory levies | Multiple public subsectors — split required | Rule / governance — €0 autonomous booking | No autonomous flow; follow the owner measure or associated implementation cost. | — | No autonomous monetary evidence: link to an owner measure or implementation cost. |
| 10.10 | Constitutional revision 6, ministerial-cabinet cap | Central government (APUC) | Rule / governance — €0 autonomous booking | No autonomous flow; follow the owner measure or associated implementation cost. | — | No autonomous monetary evidence: link to an owner measure or implementation cost. |
| 10.11 | Constitutional revision 7, abolition of the CESE | Central government (APUC) | Rule / governance — €0 autonomous booking | No autonomous flow; follow the owner measure or associated implementation cost. | — | No autonomous monetary evidence: link to an owner measure or implementation cost. |
| 10.12 | Constitutional revision 8, abolition of the regional tier | Local government (APUL) | Rule / governance — €0 autonomous booking | No autonomous flow; follow the owner measure or associated implementation cost. | — | No autonomous monetary evidence: link to an owner measure or implementation cost. |
| 10.13 | Formal public mid-term review before Congress | Central government (APUC) | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | — | Transition/investment cost and any gains separated over time. |
| 10.14 | Permanent annual audit mandate for the Court of Auditors | Central government (APUC) | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | — | Transition/investment cost and any gains separated over time. |
| 10.15 | Joint bicameral parliamentary monitoring delegation | Central government (APUC) | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | — | Transition/investment cost and any gains separated over time. |
| 10.16 | Referendum fallback scenarios | Central government (APUC) | Rule / governance — €0 autonomous booking | No autonomous flow; follow the owner measure or associated implementation cost. | — | No autonomous monetary evidence: link to an owner measure or implementation cost. |
| 10.17 | State-reform unit attached to the Prime Minister | Central government (APUC) | Cost / investment — isolate before any gain | Investment or transition cost before any possible budget benefit. | — | Transition/investment cost and any gains separated over time. |
| 11.01 | Cap on cash social benefits | Social-security funds (ASSO) | Linked owner — effect booked on the owner measure | Timing inherited from the owner measure after deduplication. | 5 bn€ – 8 bn€ | Identify the single owner measure and remove duplicates before costing. |
| 11.02 | Universal citizen card for in-kind benefits | Social-security funds (ASSO) | Implementation cost — no autonomous saving | Implementation cost up front; no autonomous saving. | — | Implementation budget and schedule; no saving booked to this line. |
| 11.03 | Real-time monitoring of beneficiaries | Social-security funds (ASSO) | Public effect to split between spending and revenue | Split channels first, then book each flow on its actual date. | — | Spending/revenue split, then evidence for each flow. |
| 11.04 | Conditional social rights for non-EU nationals | Social-security funds (ASSO) | Linked owner — effect booked on the owner measure | Timing inherited from the owner measure after deduplication. | 6 bn€ – 8 bn€ | Identify the single owner measure and remove duplicates before costing. |
| 11.05 | Combating social-benefit fraud | Social-security funds (ASSO) | Public effect to split between spending and revenue | Split channels first, then book each flow on its actual date. | — | Spending/revenue split, then evidence for each flow. |
| 11.06 | Reform of public funding for trade unions | Central government (APUC) | Linked owner — effect booked on the owner measure | Timing inherited from the owner measure after deduplication. | 1.2 bn€ | Identify the single owner measure and remove duplicates before costing. |
| 11.07 | Abolition of the trade-union tax credit for individuals | Central government (APUC) | Linked owner — effect booked on the owner measure | Timing inherited from the owner measure after deduplication. | 144 M€ | Identify the single owner measure and remove duplicates before costing. |
| 11.08 | Reduction of union release time across the three civil services | Multiple public subsectors — split required | Linked owner — effect booked on the owner measure | Timing inherited from the owner measure after deduplication. | 800 M€ | Identify the single owner measure and remove duplicates before costing. |
| 11.09 | Full publication of public remuneration | Multiple public subsectors — split required | Rule / governance — €0 autonomous booking | No autonomous flow; follow the owner measure or associated implementation cost. | — | No autonomous monetary evidence: link to an owner measure or implementation cost. |
| 11.10 | Automatic publication of public contracts above €25,000 | Multiple public subsectors — split required | Rule / governance — €0 autonomous booking | No autonomous flow; follow the owner measure or associated implementation cost. | — | No autonomous monetary evidence: link to an owner measure or implementation cost. |
| 11.11 | Publication of interest declarations for senior civil servants | Multiple public subsectors — split required | Rule / governance — €0 autonomous booking | No autonomous flow; follow the owner measure or associated implementation cost. | — | No autonomous monetary evidence: link to an owner measure or implementation cost. |
| 11.12 | Preventive control of suspicious public contracts | Multiple public subsectors — split required | Linked owner — effect booked on the owner measure | Timing inherited from the owner measure after deduplication. | — | Identify the single owner measure and remove duplicates before costing. |
| 11.13 | Stronger criminal penalties for undeclared conflicts of interest | Central government (APUC) | Rule / governance — €0 autonomous booking | No autonomous flow; follow the owner measure or associated implementation cost. | — | No autonomous monetary evidence: link to an owner measure or implementation cost. |
| 11.14 | Stronger budgetary independence for the HATVP | Central government (APUC) | Implementation cost — no autonomous saving | Implementation cost up front; no autonomous saving. | — | Implementation budget and schedule; no saving booked to this line. |
| 12.01 | Closure of remaining special pension schemes | Social-security funds (ASSO) | Rule / governance — €0 autonomous booking | No autonomous flow; follow the owner measure or associated implementation cost. | — | No autonomous monetary evidence: link to an owner measure or implementation cost. |
| 12.02 | Gradual convergence of parameters over ten years | Social-security funds (ASSO) | Public effect to split between spending and revenue | Ten-year convergence: explicit annual phase-in; do not book steady-state effect immediately. | 400 M€ – 800 M€ | Spending/revenue split, then evidence for each flow. |
| 12.03 | Full transparency on the cost of each special scheme | Social-security funds (ASSO) | Rule / governance — €0 autonomous booking | No autonomous flow; follow the owner measure or associated implementation cost. | — | No autonomous monetary evidence: link to an owner measure or implementation cost. |
| 12.04 | Constitutional ban on creating new special schemes | Social-security funds (ASSO) | Rule / governance — €0 autonomous booking | No autonomous flow; follow the owner measure or associated implementation cost. | — | No autonomous monetary evidence: link to an owner measure or implementation cost. |
| 12.05 | Volume cap on the energy-sector employee tariff | Public enterprise / separate operating account | Mixed account — split enterprise / general government | Split enterprise and general government; each flow keeps its own timing. | 250 M€ – 350 M€ | Enterprise/general-government split and evidence for each flow. |
| 12.06 | Exclusion of secondary homes from the preferential tariff | Public enterprise / separate operating account | Mixed account — split enterprise / general government | Split enterprise and general government; each flow keeps its own timing. | 40 M€ – 70 M€ | Enterprise/general-government split and evidence for each flow. |
| 12.07 | Restoration of standard subscription charges and taxes | Mixed general-government + public-enterprise account | Mixed account — split enterprise / general government | Split enterprise and general government; each flow keeps its own timing. | 60 M€ – 90 M€ | Enterprise/general-government split and evidence for each flow. |
| 12.08 | Ten-year convergence for retirees and beneficiaries | Public enterprise / separate operating account | Mixed account — split enterprise / general government | Ten-year convergence: enterprise effects year by year, without double counting 12.05–12.07. | 150 M€ – 250 M€ | Enterprise/general-government split and evidence for each flow. |
Baseline register now available
The next layer is published in the baselines, years and primary sources register: each measure is tied to a documentary reference, an explicit year where available and a public or institutional source, without certifying historical ranges.
What comes next
The next pass must still avoid mechanically adding the historical ranges. Documentary references must be converted into annual budget lines: official baseline, base year, transition cost, phase-in, recurring flow, owner subsector and deduplication link. Only then can the historical €193bn, €316bn and €350bn scenarios be recalculated on an auditable basis.