This report examines how land is governed in France. It describes the laws, policies and practices that shape spatial and land-use planning in the country as a whole, and provides a detailed assessment of specific governance arrangements and practices in two metropolitan areas: Clermont-Ferrand, a mid-range urban agglomeration in south-central France; and Nantes Saint-Nazaire, the 6th largest urban agglomeration in the country, located in the north-west. These case studies highlight the trends and challenges faced in each region—such as the need to protect fragile environments from growing peri-urbanisation—and the unique approaches that have been adopted to manage land-use issues across a large number of communes. The report offers recommendations on how to strengthen the capacity and effectiveness of the spatial planning system in order to ensure that land is used in an effective and sustainable way.
Financial reporting is one of the foundations of good fiscal management. High-quality financial reports are essential to ensure that a government’s fiscal decisions are based on the most up-to-date and accurate understanding of its financial position. Financial reports are also the mechanism through which legislatures, auditors, and the public at large hold governments accountable for their financial performance. Over the past two decades, a growing number of governments have begun moving away from pure cash accounting toward accrual accounting to improve transparency and accountability and better inform fiscal decision making. This study reviews and compares accounting and budgeting practices at the national government level in OECD countries. It also discusses both the challenges and benefits of accruals reforms. Finally, it looks at some steps countries are taking to make better use of accrual information in the future. This is a joint publication with the International Federation of Accountants and the OECD.