Public finances – Courses and training – Competitions and exams 2022-2023 – Categories A and B (Vuibert “Admis Function Publique”, 2021)

Page 1 to 8: Start Pages | Page 9 to 12: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Introduction | Page 13 to 18: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Self-assessment | Page 19: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Revision schedule | Page 22 to 25: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 1: History of taxation in France | Page 26 to 29: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – File 2: The new financial constitution – the LOLF | Page 30 to 33: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 3: The new budget structure | Page 34 to 37: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 4: The LOLF and its consequences in public management | Page 38 to 41: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 5: Controlling public spending | Page 42 to 45: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – File 6: Community framework for national public expenditure | Page 46 to 49: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 7: The administrative and political structure around finance | Page 50 to 53: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 8: The main budgetary principles – annuality and universality | Page 54 to 57: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 9: The main budgetary principles – unity, specialty and sincerity | Page 58 to 61: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 10: State expenditure | Page 62 to 65: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 11: State revenue | Page 66 to 69: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 12: Budget preparation and evaluation | Page 70 to 73: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – File 13: Preparation and content of the PLF | Page 74 to 77: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – File 14: Budget vote | Page 78 to 81: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 15: Borrowing | Page 82 to 85: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 16: Budget execution | Page 86 to 89: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 17: The separation between authorizing officer and accountant | Page 90 to 93: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 18: The management | Page 94 to 97: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – File 19: The definition and sanction of de facto management | Page 98 to 101: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 20: Political controls | Page 102 to 105: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 21: Administrative controls | Page 106 to 109: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – File 22: The Court of Auditors | Page 110 to 113: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 23: Other control and audit bodies | Pages 114 to 117: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 24: Taxes and the budget | Page 118 to 121: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 25: Settlement laws and amending finance laws | Page 124 to 127: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 26: The relative financial autonomy of local authorities | Page 128 to 131: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 27: The resources of local authorities | Page 132 to 135: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 28: Local taxation | Page 136 to 137: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – File 29: Transfers from the State to local authorities | Page 138 to 139: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 30: The equalization system | Pages 140 to 143: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 31: Expenditure by local authorities | Pages 144 to 145: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 32: Recourse to loans | Page 146 to 149: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 33: The principles governing local finances | Pages 150 to 153: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – File 34: The authorizing officer and the accountant – the revenue authorities | Pages 154 to 157: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 35: Local budgets – preparation and adoption | Page 158 to 159: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – File 36: The structuring of local budgets | Pages 160 to 163: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 37: Execution of local budgets | Page 164 to 165: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 38: Closing the financial year | Page 166 to 169: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – File 39: The budget and financing of EPCIs | Pages 170 to 175: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 40: The municipal center for social action | Page 172 to 175: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 41: Control of local budgets | Pages 178 to 181: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 42: The financing of social security | Page 182 to 185: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 43: Financing pensions | Pages 186 to 189: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 44: Financing training | Page 190 to 193: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 45: Financing unemployment | Page 194 to 197: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – File 46: Funding social assistance and action | Pages 198 to 201: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 47: Financing the handicap | Page 202 to 205: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 48: Financing dependency | Pages 208 to 211: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – File 49: Sources of the European budget | Pages 212 to 215: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 50: The 2021-2027 multiannual financial framework | Page 216 to 219: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 51: Revenue and expenditure of the European budget | Page 220 to 223: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – File 52: The budgetary principles of Community public finance | Pages 224 to 227: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – File 53: The European budget – preparation | Pages 228 to 231: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – File 54: The European budget – execution | Page 232 to 235: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 55: The European budget – control | Pages 236 to 239: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Sheet 56: The European Union’s financial instruments | Pages 240 to 243: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – File 57: Financial relations between France and the European Union | Page 245 to 249: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Assessment test | Page 251: Julie Guillermou, Frédéric Ingelaere and Jean-René Pioche – Conclusion | Page 255: Ending pages.