The Court renewed a substantial reservation relating to the financial reporting system of the State, which was still insufficiently adapted to general accounting and audit audits. More than 300 applications across all departments form the information system that enables government management in many areas (accounting, taxation, payroll, operating expenses, real estate, treasury, etc.). The main observations concerning the IS can be summarised as follows: The current methods of using Chorus pose a significant risk to the reliability of accounting records, which are not compensated by sufficient automatic or manual controls. The manual entry of accounting entries in Chorus is a frequently used recording method which is, by nature, a source of errors. The clearance controls performed by each department suffer from a lack of centralized oversight to ensure their effectiveness. The complexity of the transfer arrangements in Chorus of accounting entries generated upstream by several applications places a significant risk of errors on the State’s accounts that are not sufficiently offset by the controls put in place. In the tax field, the Médoc application, used for the collection of professional taxes, produces very significant entries by implementing processes insufficiently described and complex to be checked by the Court.