First audit of 32 residual references: 8 lines quarantined
V20.11.6 isolated a residual pool of €16.586–21.279bn across 32 references. This step still does not manufacture a total: it asks whether the source attached to each number actually proves the relevant financial baseline.
Eight lines historically representing €6.494–8.894bn fail that immediate evidence test. They are not declared false; they are placed in accounting quarantine, with an additive booking of €0 until the bridge from policy proposal to demonstrable budget flow is established.
Why accounting quarantine?
A source can prove that a legal mechanism exists without proving the saving attached to it. A legal text on union financing, for example, establishes how a fund works; by itself it does not establish a €1.2bn saving. Likewise, a minimum-wage page can define a proposed pay cap but does not identify the number of affected officials or their removable full cost.
The rule is therefore simple: no verified baseline, no additive amount. The historical figure remains visible for traceability, but it cannot finance deficit reduction, debt reduction or tax cuts.
Eight lines removed from the provisional pool
| Measure | Historical reference | V20.11.7 additive booking | Reason | Current source |
|---|---|---|---|---|
| 6.12 Cap profit margins on public procurement at 30 percent | €3–5bn | 0 € | The DAJ source documents public-procurement data infrastructure, not €3–5bn of savings. The amount must be rebuilt by purchasing family from comparable prices, admissible costs and contracts that can actually be renegotiated. | DAJ — données essentielles de la commande publique ↗ |
| 11.06 Reform of public funding for trade unions | €1.2–1.2bn | 0 € | Labour law establishes the joint fund mechanism and a minimum allocation for some activities; it does not demonstrate a €1.2bn annual saving pool. Public and para-public funding must be aggregated without double counting. | Légifrance — Code du travail, article R.2135-27 : fonds paritaire ↗ |
| 11.07 Abolition of the trade-union tax credit for individuals | €144–144m | 0 € | The tax provision establishes the union tax credit, but the €144m reference must be tied to a current-year official tax-expenditure figure before booking. | Légifrance — CGI, article 199 quater C : crédit d’impôt syndical ↗ |
| 11.08 Reduction of union release time across the three civil services | €800–800m | 0 € | The attached source describes the joint fund, not the cost of union release time across the three public-service branches. Actual released time must be converted into full employer cost. | Légifrance — Code du travail, article R.2135-27 : fonds paritaire ↗ |
| 12.02 Gradual convergence of parameters over ten years | €400–800m | 0 € | The budget mission provides a useful special-scheme perimeter, but the proposed convergence must be split scheme by scheme and year by year, including benefit, contribution and accrued-right effects. | Sénat — PLF 2026, mission Régimes sociaux et de retraite ↗ |
| 1.15 Cap public remuneration at six times the gross minimum wage | €320–320m | 0 € | The source sets the minimum wage but provides neither the number of public employees above the proposed cap nor their full remuneration. Without a statistical baseline, €320m remains historical only. | Service-Public — SMIC au 1er juin 2026 ↗ |
| 1.19 Remove benefits in kind not justified by security | €180–180m | 0 € | A parliamentary question about selected benefits is not a consolidated inventory of senior-public-service benefits in kind. A comprehensive baseline and actually removable costs are required. | Assemblée nationale — question n°17117 anciens présidents ↗ |
| 1.20 Harmonise and cap senior civil-service allowance schemes | €450–450m | 0 € | RIFSEEP documentation explains the allowance system; it does not demonstrate €450m of net savings from a cap. Allowance distributions by corps, employer and pay level must be modelled first. | Fonction publique — RIFSEEP ↗ |
What changes
The 32-reference sub-pool mechanically falls from €16.586–21.279bn to €10.092–12.385bn, spread across 24 references. This new amount is itself uncertified: it is only the next set to audit.
The certified global total therefore deliberately remains €0. This prevents the old €193bn / €316bn / €350bn trajectories from becoming targets that the model is forced to reproduce.
Next step
Audit the remaining 24 residual references, then separately rebuild the net R&D tax-credit effect, motorways, business support, tax control, the social package and productivity gains actually converted into removed costs.