The 2024 and 2025 accounts of the social and economic committee (CSE) of the Régie Ligne d’Azur have been deemed regular and accurate by an independent firm. This first audit takes place in a context of criticism targeting the functioning of the Nice public transport operator, which has also launched several other controls whose results are expected in 2026 and 2027.
Régie Ligne d’Azur is continuing its transparency initiatives. Faced with numerous allegations concerning its operations, the public transport operator for the Nice Côte d’Azur Metropolis had decided to launch several audits. The first report, devoted to the accounts of the social and economic committee (CSE) for the financial years 2024 and 2025, was submitted this week.
The audit was entrusted to the S.E.A.C. firm, based in Nice and registered with the Board of the Order of Chartered Accountants of the South Region. The service provider was selected following a call for tenders. The work was carried out in accordance with the international auditing standards of the Order of Chartered Accountants (ISA standards).
Ten areas were examined as part of this mission. The audit notably covered general organization, cash management, purchases and suppliers, sales and revenue, inventory, fixed assets and personnel. Taxes and duties, equity as well as other accounts were also reviewed.
No irregularities found in the CSE accounts
Following its analysis, the accounting firm concluded that the accounts are regular and found no anomalies. In its report, the conclusion states: “The accounts give a true and fair view of the financial position of the CSE of Régie Ligne d’Azur, no anomalies are found. Regular and accurate accounts giving a true and fair view.”
This first result constitutes a step in the audit program undertaken by Régie Ligne d’Azur. Three other audits are currently underway. All have been entrusted to service providers selected through call for tender procedures.
The first concerns the organization of bus and tram maintenance and washing. This mission was entrusted to Elazur, a company specializing in this sector. Conclusions are expected at the end of December 2026.
A second audit covers the scheduling of tram and bus lines, as well as the working hours of driving staff. The international firm TTK is responsible for this analysis. Results are also expected at the end of December 2026.
Finally, a social audit has been entrusted to the law firm Ellipse. Its presentation is scheduled for the end of April 2027.
Régie Ligne d’Azur plans to communicate the conclusions of these various missions as they are delivered. These controls should in particular make it possible to provide information on several aspects of its organization, while a broader reflection on the future of the Nice public transport network was also mentioned in a confidential strategic note.
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