Article L3131-5 of the French Public procurement code
Each year, the concessionaire produces a report including, in particular, accounts showing all operations relating to the performance of the concession contract and an analysis of the quality of the works or services. When the management of a public service is concessioned, including in the case provided for in article L. 1121-4, this report also enables the concession-granting authorities to assess the conditions under which the public service is provided.