PUBLIC FINANCE Β· CONSOLIDATION Β·

One unique owner for every flow before adding a single euro

The 155 measures become 227 consolidation flows. Every flow receives exactly one owner account. Multi-sector measures are split into distinct channels; no amount is arbitrarily allocated until a sourced split key exists.

Financial consolidation ledger for the 155 measures
A measure may create several flows; a flow never has several owners.

New consolidation layer

Open the executable deduplication graph β†’

Why this layer was necessary

Knowing that a measure concerns central government, local government, social security or a public enterprise is not enough. One reform can affect several accounts while several measures can describe the same economic effect. The ledger therefore decomposes measures into elementary flows and assigns a consolidation owner account to each one. This is a deduplication convention; it is not a replacement for the legal budget classification.

Multi-sector measures receive no invented monetary split. Their historical reference remains attached to the measure until a documented allocation key exists. Public-enterprise effects remain in the company account until an explicit bridge to public finances β€” dividend, tax, transfer or lower support β€” is demonstrated.

Ledger status

Measures155covered
Elementary flows227unique owner
Flows without owner0none
Multi-flow measures42split by channel
Monetary references awaiting split16no invented key
Certified for global total0before final deduplication

Key ownership rules already resolved

AI training measure 2.13 is assigned to training owner 9.05 so two training budgets are not created. DGFiP deployment 9.06 does not receive a second tax-fraud revenue line: cash collection remains on 6.09. Public procurement measure 8.04 is assigned to 6.12; 9.14 is detection and 11.12 covers integrity or recovery when a real event occurs. Social-fraud measure 11.05 joins the single 6.10 ledger. Constitutional revisions remain legal vehicles without a second autonomous saving.

Two families remain explicitly mutually exclusive or sequential before any total: the development tax (6.05, 6.13, 8.05) and post-concession motorways (7.08, 7.09, 7.10). For the IEG employee tariff, 12.05 to 12.08 form one sequence and each step must apply to the residual base left by the previous step.

155-measure ownership register

Next: structural financial deduplication

Every flow now has an owner, but some groups remain alternative, sequential or dependent on a transfer proof. The next pass will build an executable deduplication graph: owner, alias, common envelope, exclusive scenario, sequential flow and public-enterprise β†’ government bridge. Only then can the historical €193bn / €316bn / €350bn trajectories be rebuilt without presenting them as acquired and without counting the same euro twice.