Chaired by Professor Michel Bouvier, President of FONDAFIP, Director of the Revue Française de Finances Publiques, this panel discussion held on 21 October 2015 was organised by FONDAFIP as an occasion to expand on the subject with the participation of Christian Babusiaux, Honorary Chairman of the French Court of Auditors, Michel Prada, Chairman of the French Public Sector Accounting Standards Council, Michel Bouvard, Senator of Savoie, Vice-President of the Departmental Council of Savoie, Daniel Lenoir, Managing Director of the French Family Allowance Fund (CNAF), Vincent Mazauric, Deputy Managing Director of Public Finances.