A 2017 report by France’s Cour des comptes, an independent audit body, uncovered an unusual situation in how the government supported tobacco retailers. Between 2004 and 2011, the state provided over 2.6 billion euros in financial aid to tobacco sellers through various mechanisms, including "future contracts" and "agreement protocols" with the Federation of Tobacco Retailers. This support was intended to help retailers cope with the financial strain caused by rising cigarette taxes and declining sales. However, instead of helping smaller retailers, the aid disproportionately benefited the largest tobacco sellers. The financial assistance was structured as a compensatory rebate, which was tied to the retailers' sales volumes. As a result, larger retailers received significantly more in rebates, creating what the report called "massive windfall effects." In 2015, more than a third of those receiving the rebate had annual sales exceeding 300,000 euros, and 43 businesses had turnover of over one million euros. Despite the large sums given out, there is no evidence that the aid helped reduce cigarette consumption. The report criticized the lack of any meaningful evaluation of the aid’s impact and called for a "rapid and complete" reassessment of the support measures. The governance of the aid program has also come under scrutiny. The support mechanisms were developed by the customs directorate of the Ministry of Economy and Finance, without input from the Ministry of Health. The government has often cited the role of tobacco retailers in preventing the sale of cigarettes to minors as a reason for maintaining the network. However, the Cour des comptes found this justification difficult to verify. Despite these concerns, the aid agreements have continued over the years, with the latest one from 2023-2027 renewing the same rebate and compensation mechanisms that were criticized nearly a decade ago. Anti-smoking organizations estimate that the total aid provided to tobacco retailers since 2004 now exceeds 4 billion euros. This raises questions about the effectiveness and fairness of the policy, especially given the ongoing public health concerns related to tobacco use. The report underscores the need for a more transparent and accountable approach to how public funds are used in relation to the tobacco industry.