Certification of the CPSTI accounts -
Financial year 2023
Key points
The CPSTI
The Social Protection Council for the Self-Employed (CPSTI) was created following the
abolition of the Social Security Scheme for the Self-Employed (RSI). Craft traders and some
unregulated self-employed professionals are now covered by the general social security
scheme for their basic insurance.
CPSTI is responsible for managing two social protection schemes, covering 2 million
contributors:
•
In 2023, the compulsory supplementary old-
age insurance scheme paid out €2.4 billion
in benefits to just over 1.5 million pensioners and €24 million in social and health benefits;
•
In 2023, the disability and death sche
me paid out €0.3 billion in disability benefits to
nearly 34,000 insured persons, and €30 million in lump
-sum death benefits to more than
6,300 beneficiaries of deceased insured persons.
At the end of 2023, the financial reserves of the CPSTI reached €15.8
bn.
The certification mission entrusted to the Court
For the third consecutive year, the Court of Accounts has drawn up a report in accordance with
Article L. 612-5-1 of the Social Security Code, a report on the certification of the annual
accounts of the CPSTI and the combined accounts of the compulsory supplementary old-age
insurance scheme and the invalidity-death scheme.
This report is to be sent to Parliament.
The Court applies International Standards on Auditing (ISAs) in carrying out its assurance
engagement. It issues reasoned and independent opinions after gathering the information it
needs to assess the regularity and fairness of the financial statements and the true and fair
view they give of the results, financial position and assets of the CPSTI and the two social
protection schemes under its authority.
In its report on the certification of the CPSTI's accounts, the Court distinguishes between:
-
“material misstatements", which reflect disagreements with the accounts on the one
hand;
-
“evidence
gaps", which reflect uncertainties about the amounts recognised.
2
The CPSTI accounts for 2023
The accounts show the contributions, benefits and property and financial assets (reserves) of
the supplementary pension scheme and the disability-death scheme.
All related operations are carried out by the national and local bodies of the general social
security scheme on behalf of the CPSTI.
The reliability of the CPSTI's accounts therefore depends on the internal control systems
implemented by the general scheme bodies.
The annual accounts presented by the CPSTI for the 2023 financial year show a surplus of
€0.87bn (of which €0.74bn for the supplementary pension scheme and €0.13bn for the
invalidity-
death scheme), up on 2022 (€0.6bn, of which €0.5bn for the
supplementary
pension scheme and €0.1bn for the invalidity
-death scheme).
The Court's opinions
For the financial year 2023, the Court certifies the accounts of the CPSTI subject to seven
shortcomings in the audit evidence.
The Court also gives a qualified opinion on the accounts of the two social protection schemes
that come under the CPSTI.
The significant anomalies relating to the lack of comparability between the 2021 and 2022
financial years of income from social security contributions, flat-rate reductions, social and
health expenses and results were corrected in 2023.
A total of 3 audit observations by the Court were noted and contradicted, compared with 5 in
2022 (- 2).
The Court also noted that:
•
there are uncertainties surrounding the assessment of impairment of receivables from
contributors;
•
death benefit expenses present a persistent risk of incompleteness;
•
despite further progress in 2023, the internal control systems provide insufficient
assurance that the financial risks affecting the transactions recorded in the CPSTI
accounts are under control.
These risks relate in particular to the completeness of social security contributions and the
accuracy of the calculation of supplementary pensions and invalidity pensions.
All in all, the Court's opinion is as follows:
- no material accounting anomalies, compared with 3 in 2022 (- 3);
- 7 evidence deficiencies, the same number as in 2022.