CRC highlights financial management issues

The regional audit chamber (CRC) of Hauts-de-France has raised concerns about the financial management of the regional chamber of crafts and trades (CMAR), pointing out that the regionalization of its network did not achieve the expected cost savings. The CRC's observations, published on October 29, 2026, include a significant rise in expenses, expensive real estate decisions, and accounting issues that affect the reliability of financial records.

CMAR's role and scale

The CMAR supports artisanal businesses and provides training, employing over 1,000 staff across forty sites and offering nearly 80 training programs. These programs account for about 10% of all apprenticeships in the region, meaning its budgetary decisions extend beyond just administrative functions.

Origins of the CMAR's structure

The CRC notes that the creation of the CMAR Hauts-de-France, starting in 2018, was intended to allow for shared resources and cost efficiencies. This was supported by national reforms, especially the Pacte law, which strengthened the regional level of the chambers of crafts and trades. The General Directorate of Enterprises implemented this model across the network from January 2021.

Rising expenses and external factors

Despite these goals, expenses in Hauts-de-France have risen sharply, primarily due to increased payroll costs. While the CRC acknowledges external factors such as inflation and higher activity levels, it also identifies additional costs linked to the CMAR’s management decisions.

Revenue and financial dynamics

The CRC observes that the CMAR's financial situation has been supported by the growth in apprenticeships, which has helped cover training costs. However, subsidies have remained unchanged, and the taxes imposed on the chambers have slightly decreased.

Real estate and resource misalignment

The audit points out that the CMAR has an oversized real estate portfolio that is not being used effectively. It notes that some properties were sold at undervalued prices and that land was acquired that is considered unsuitable. These issues raise questions about whether the premises align with the actual needs of the regions and the resources allocated to the artisanal public service.

Human resources and accounting issues

The CRC identifies problems in human resources, including frequent hiring and dismissals, as well as bonuses that were either irregular or costly. It also points out accounting flaws, such as unaccounted inventory, errors in financial records, and the lack of proper oversight for about thirty financial regimes without legal backing. Additionally, the CMAR has not paid corporate tax.

Sustainability and recommended actions

Although the CRC has raised these concerns, it considers the CMAR’s financial situation to be sustainable due to limited debt, substantial real estate assets, and ample cash reserves. It notes a moderate decline since 2023 but emphasizes the need for a structured approach rather than quick fixes. The CRC recommends aligning the needs of the regions with available human and real estate resources and reinforcing efficiency and shared resource use.

CMAR's organizational structure and impact

The CMA Hauts-de-France manages a network of about forty local establishments, each offering support for artisans and professional training. The organizational choices made by the CMAR will have significant implications for how this network operates at the local level.