SOCIAL SUPPORT · TRANSPARENCY ·
Social support, transparency and anti-corruption: audit of 14 measures
This block can be consolidated only by separating benefits removed, benefits replaced in kind, fraud actually recovered, trade-union funding by channel, and transparency safeguards.
Central finding: the historical range is not yet additive
Category 11 historically states €15.14–25.14bn per year. The audit identifies a major internal contradiction: the index assigns €5–8bn to 11.01, while the detailed section estimates the same cash cap at €650m–€1.3bn, before subtracting the in-kind benefits intended to replace the cash reduction.
Five corrections that change the arithmetic
Cash benefits. A cash reduction replaced by in-kind food, energy, transport or healthcare is not a net saving until replacement entitlements and administration are deducted.
Non-EU nationals. RSA already contains a five-year work-authorising residence-permit condition for many foreign nationals, subject to exceptions. The estimate must therefore start from the actual rules for each benefit and status.
Fraud. Detected, reassessed, prevented and collected are not synonyms. Only the incremental amount actually prevented or collected, net of control costs and reversals, can fund the Plan.
Trade unions. The €1.2bn in 11.06 must not re-absorb the tax credit in 11.07 or union release time in 11.08. The three channels are separated.
Transparency. Procurement open data, aggregate top-pay disclosure and interest declarations for specified jobs already exist. Delta-Sierra measures are therefore extensions of the 2026 baseline, not creations from zero.
Measure-by-measure audit
| No. | Source measure | Financial nature | 2026 baseline | Consolidation rule | Simulator treatment | Overlaps |
|---|---|---|---|---|---|---|
| 11.01 | Cap on cash social benefits 5 à 8 milliards d’euros par an (index source) — section détaillée : 650 M€ à 1,3 Md€/an avant compensation en nature | Benefit-composition reform; net saving not validated | 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. | Freeze the consolidated amount. Microsimulate household by household: cash removed − in-kind entitlements − card cost − induced take-up/non-take-up − transition costs. Never add 11.01 and 11.02 as two savings. | €0 by default pending microsimulation; retain €650m–€1.3bn only as a historical gross scenario, not a net saving. | 11.02, 11.03, 11.04, 11.05, 9.07, 2.04 |
| 11.02 | Universal citizen card for in-kind benefits Effet structurel — aides en nature | Investment and delivery shift; no autonomous saving | 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. | Treat 11.02 as the delivery mechanism for 11.01, not as a separate saving. Administrative gains belong to 9.07/2.04 only when an actual cost disappears. | CAPEX/OPEX to be documented; €0 direct saving. | 11.01, 11.03, 9.01, 9.03, 9.12, 2.04 |
| 11.03 | Real-time monitoring of beneficiaries Effet structurel — suivi des droits | Management tool; €0 autonomous effect | 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. | Only amounts actually prevented or recovered and not already assigned to 6.10/11.05 may be booked. Staff time remains productivity until a cost is actually removed. | €0 direct; performance/fraud indicator. | 11.01, 11.02, 11.05, 6.10, 9.07 |
| 11.04 | Conditional social rights for non-EU nationals Chiffrage détaillé en fiche — historique 6 à 8 Md€/an dans la section détaillée | Benefit-by-benefit legal reform; historical estimate frozen | 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. | Audit RSA, housing, family benefits, healthcare and emergency support separately by residence status and applicable law. Subtract restrictions already in force and preserve constitutional, EU and treaty exceptions. | €0 by default; no saving before verified administrative base and legal review. | 11.01, 11.02, 11.05 |
| 11.05 | Combating social-benefit fraud Chiffrage détaillé en fiche — recettes/indus à distinguer | Overpayments prevented/recovered; not gross detected amount | 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. | Create one 6.10/11.05 ledger separating detected, assessed, prevented, collected, control costs and reversals. 6.10 is the AI tool; 11.05 is the substantive programme. Each euro can belong to only one line. | Net revenue/saving only for incremental amounts actually prevented or collected above the 2025 baseline. | 6.10, 9.06, 9.07, 11.03, 11.01 |
| 11.06 | Reform of public funding for trade unions 1,2 milliard d’euros par an | Spending to decompose; €1.2bn cannot be equated with the mutual fund alone | 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. | Build a channel-by-channel ledger: joint fund, grants, secondments, premises, union time and tax expenditure. Exclude 11.07 and 11.08 from the amount owned by 11.06. | €0 by default; retain €1.2bn as a source figure requiring decomposition. | 11.07, 11.08, 6.11 |
| 11.07 | Abolition of the trade-union tax credit for individuals 144 millions d’euros par an | Potential tax revenue; current tax-expenditure cost must be refreshed | 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. | Book only the verified current tax-expenditure cost. Deduplicate from 11.06, which must not include the same tax expenditure in its €1.2bn figure. | €144m = historical reference; active amount only after budget refresh. | 11.06, 6.11 |
| 11.08 | Reduction of union release time across the three civil services 800 millions d’euros par an | Public staff time; saving only if capacity is actually removed/redeployed | 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. | Separate time returned to service, avoided position, avoided replacement and payroll actually removed. Exclude any amount already included in 11.06 and in productivity lines 2.04/9.07. | €0 by default; €800m is a source figure to rebuild. | 11.06, 2.04, 2.07, 9.07 |
| 11.09 | Full publication of public remuneration Effet structurel — transparence | Transparency; €0 autonomous effect | 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. | No direct fiscal gain. Pay anomalies revealed by publication belong to the relevant remuneration reforms, not to the transparency platform. | €0 direct; publication cost to be documented. | 10.08, 3.02, 1.08, 9.13 |
| 11.10 | Automatic publication of public contracts above €25,000 Effet structurel — transparence de la commande publique | Extension of an existing regime; €0 direct | 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. | Measure compliance cost and actual coverage. Price savings or fraud findings belong to 6.12/8.04/11.12, not to 11.10. | €0 direct; marginal OPEX to be documented. | 11.12, 9.14, 9.13, 6.12, 8.04 |
| 11.11 | Publication of interest declarations for senior civil servants Effet structurel — déclarations d’intérêts | Transparency expansion; €0 direct | 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. | Precisely define covered jobs, publishable interests, redactions, duration and appeals; apply privacy/proportionality review. Potential savings from avoided conflicts are not budgeted ex ante. | €0 direct; HATVP/administrative cost to be documented. | 11.13, 11.14, 9.13, 10.08 |
| 11.12 | Preventive control of suspicious public contracts Effet structurel — contrôle préventif | Control measure; saving only when expenditure is actually prevented | 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. | Use one procurement ledger: anomaly → review → contract cancelled/renegotiated → net saving. No euro may be assigned simultaneously to 9.14, 11.12 and 6.12/8.04. | €0 by default; saving recognised ex post on contracts. | 9.14, 11.10, 6.12, 8.04 |
| 11.13 | Stronger criminal penalties for undeclared conflicts of interest Effet structurel — sanctions | Legal sanction; €0 autonomous effect | 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. | Fines are not a structural saving and must not finance the Plan. Deduplicate with the wider filing duties in 11.11 and enforcement capacity in 11.14. | €0 budget financing; fine revenue excluded from the prudent baseline. | 11.11, 11.14 |
| 11.14 | Stronger budgetary independence for the HATVP Effet structurel — contrôle démocratique | AI-assisted institutional strengthening; net cost to measure | 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. | Size the organisation only after a task audit: delete / automate / assist / human-only. Humans retain adversarial review, conflict assessment, sensitive follow-up and decisions. AI productivity remains deduplicated from 9.07; savings uncovered by HATVP stay assigned to the corrected policies. | AI OPEX + human review + infrastructure − avoided/redeployable workload. €0 autonomous saving until an actual cost is removed. | 10.14, 11.11, 11.13, 9.03, 9.07, 9.12, 9.13 |
Social ledger rule
The ledger will track three separate stocks: theoretical entitlement, benefit actually paid, and net cost after replacement or recovery. The same fraud event, staff hour or tax expenditure may never appear in two categories.
cross-cutting correction: AI-augmented public oversight
HATVP, the Court of Auditors and other oversight bodies must not be sized as if every new mission mechanically required proportional human staffing at constant productivity. Before requesting extra appropriations or posts, each workflow should be classified as delete / automate / assist / human-only. AI can pre-screen filings, cross-match registers and databases, flag inconsistencies, prepare case files and generate documentary syntheses in moments where manual work may otherwise consume days or weeks. Humans remain essential for adversarial review, legal judgement, sensitive investigations, decisions and sanctions.
This doctrine is developed further in AI: How to Transform France. It does not manufacture a saving: a budget gain is recognised only when an actual cost disappears or an otherwise necessary recruitment is demonstrably avoided.
Open data
Audit JSON · Audit CSV · 2026 baseline · Deduplication matrix · Consolidation boundaries
Main official sources
- Légifrance — CASF, article L.262-4 : conditions de séjour pour le RSA
- Ministère des Finances — fraudes fiscales et sociales 2025
- Légifrance — Code du travail, article R.2135-27 : fonds paritaire
- Légifrance — CGI, article 199 quater C : crédit d’impôt syndical
- Légifrance — CGFP, article L.716-1 : publication des dix rémunérations les plus élevées
- Légifrance — CGFP, article L.122-8 : confidentialité de la déclaration d’intérêts
- Légifrance — CGFP, article L.122-24 : emplois soumis à déclaration déterminés par décret
- DAJ — seuils de déclaration des données essentielles des marchés publics, 26 mars 2026
- Légifrance — loi n° 2013-907, article 26 : sanctions déclaratives
- HATVP — institution, budget et ressources humaines
- HATVP — rapport d’activité 2025 publié le 28 mai 2026
- Sénat — PLF 2026, programme 308, HATVP
Next step
Category 12 is now audited: the corpus is at 155/155. Next comes the global deduplication ledger and scenario rebuild.
— Business, procurement, public service and constitutional review
The current doctrine adds four cross-cutting workstreams: simple 15–30% corporate taxation, CIR abolition and anti-avoidance, sovereign public procurement with AI controls and a markup ceiling, public-service pay and integrity, and abolition/replacement of the Constitutional Council.