RSI : the Court of auditors points the finger at the activity recovery




In its report on the certification of the accounts of the plan general of the social security, the Court of auditors denounces “deficiencies” in the “internal control system” and “irregularities” in the management of the social contributions of self-employed workers”. Details.
Decidedly, times are hard for the regime social des indépendants. While the Government has announced its intention to undertake a total reform of the IHR, see to melt it completely in the general scheme, the Court of accounts drives the nail. In its report, published on June 15, 2017, on the certification of the accounts of the plan general of the social security, the Court of auditors expressed reservations, notably for the activity recovery.

 

The judges have found “irregularities that continue to affect the calculation, the appeal and the regulation of the contributions of the self-employed taxation office lead to a disagreement on the accounts” and observed that “the weaknesses in the internal control of the collection of social contributions for this category of contributors (20.6 billion euros) limit the level of assurance provided over the reliability of the accounts“.

 

Failure of the device recovery

 

In the point 89 on the activity recovery, the Court of auditors considers that “the deficiencies of the control devices of the contributions taxed office maintain a high level of risk recognition of income and receivables uncertain“. She then adds that “despite improvements, the supervision and monitoring of the accounts of these contributors remain insufficient in the network. The lack of reliability of the administrative data and the inadequacies of the scheme of stimulus of the contributors who have not declared their income of activity that contribute to keeping open of the accounts of contributors who are without a professional activity, resulting in a situation of taxation office wrongly“.
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On devices of control and supervision, the Court of auditors considers that they “do not yet ensure a sufficient understanding of the risks of financial scope related to the recovery of social security contributions of these contributors“. The judge also indicated that the “management of administrative data of contributors continues to be marked by treatments late or incorrect“. And even if this treatment of the data “continues to improve“, the Court of auditors insists on the volume “still too important to operations retroactive result of the inclusion or belated settlement“.

 




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