Between 2017 and mid-2023, more than €3 billion in government funding was committed to the cultural sector outside the budget of the ministry of culture, which is almost equivalent to one year’s funding for the ministry’s cultural mission. On an unprecedented scale, these exceptional appropriations have been added to the ministerial budget, with the aim of supporting the culture sector and the cultural and creative industries in the wake of the covid crisis, as well as financing their innovation and transformation, through the recovery plan (€1.6bn devoted to culture) and the future investment and France 2030 programmes (€1.5bn devoted to this sector). Carried out at the request of the Senate Finance Committee, this investigation is a continuation of the Court’s work on these unprecedented procedures.