Certification of the State accounts for the financial year 2016

The Court of Auditors publishes the act of certifying the accounts of the State for the financial year 2016, drawn up pursuant to Article 58 of the Organic Law on Financial Laws (Lolf). The Court certifies that, in the light of the accounting rules and principles applicable to it, the General State Account for the financial year 2016, adopted on 12 May 2017, is regular and sincere, and gives a true and fair view of the State’s financial position and assets, subject to four substantial reservations. France is one of the few states in the euro area to have committed itself, together with Lolf, to a process of certifying its accounts by a fully independent external auditor, which is an asset. This report is available on [the Court’s website.](https://www.ccomptes.fr/fr/documents/35404) The published files correspond to the data used in the preparation of the report.