The report discusses the cash flow and financing of France's social security system managed by the Central Agency of Social Security Bodies (ACOSS), which oversees the General Social Security Scheme, covering about 85% of the French population. The financing process is subject to an annual financial framework voted by Parliament based on four-year projections. A specific committee, the Social Security Accounts Committee (CCSS), monitors the accounts of various schemes and contributes to the Social Security Financing Bill. Cash pooling is used to centralize financial management to reduce borrowing and manage risks. Financing needs are met through a combination of bank borrowing and reliance on financial markets. Forecasts are crucial for cash flow management and to ensure smooth operations. The report also reflects on the impact of the COVID-19 crisis on treasury management, necessitating exceptional financing plans and using both market and bank financing to meet increased needs.