Strengthening the Court of Auditors' Control Over Public Finances: A Comprehensive Analysis
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Themes
Court of Auditors, public finances, financial law, jurisdictional control, Court of Budgetary and Financial Discipline, CDBF, LOLF, financial control, public accounts, jurisdictional missions, non-judicial review, public services, social security bodies, public enterprises, financial assistance, constitutional revision, Article 47-2, control of government action, parliamentary assistance, government assistance, execution of finance laws, LFSS, Social Security Financing Law, budget management, financial discipline, jurisdictional activity, accounting control, management control, transparency, efficiency, Court of Accounts, Regional Audit Chambers, CRC, jurisdictional controls, repressive dimension, unification of competences, constitutional obligation, public financial aid, financial matters, public finances control, accountability, financial jurisdiction, financial regulation, public finance management, financial legislation, Court of Auditors reports, annual reports, budget execution, financial management, government accountability, parliamentary control, jurisdictional reform.
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Abstract
"Unlock the secrets of effective public finance control with the Court of Auditors, a constitutional institution ensuring transparency and accountability. Established in 1807, it oversees public accounts, conducts jurisdictional and non-jurisdictional controls, and assists Parliament and government. Discover how this institution strengthens control of financial law execution, promoting efficiency and good governance. Learn about its missions, including annual reports on budget management and public finance situations, and its role in sanctioning irregularities. Dive into the Court's jurisdictional control, its relationship with the Court of Budgetary and Financial Discipline, and the benefits of unified competence for enhanced transparency and accountability."
Extract
[...] By publishing these reports, the Court contributes to the information of citizens. B. The Court of Auditors, an institution with solid foundations. The magistrates of the Court of Auditors (administrative jurisdiction) are irremovable. The Court is headed by a First President appointed by the Council of Ministers. There are several categories of magistrates: chamber presidents, master counsellors, referendaries, and auditors. The Court's staff also includes non-magistrate officials (master counsellors in extraordinary service, external rapporteurs, verification assistants justiciable of the CDBF, all those who actually exercise the functions of these people). [...]
[...] The Court of Auditors, a major actor in the control of public finances, appears to be able to assume the entire jurisdictional control in the field of public finances within the framework of the execution of the financial law Created in 1807, the Court of Auditors originally fulfilled a single jurisdictional control mission of the accounts. Its powers have been amended several times, in particular, its accounts are regular (discharge) or irregular (debit balance). The debit balance constitutes a non-repressive jurisdictional decision. The judge of the accounts rules on the accounts ofon objective, without pronouncing on any possible fault on the part of the accountant. [...]
[...] Many missions have been successively entrusted to the Court of Auditors Jurisdictional missions for the control of public accounts: traditional role of the Court of Auditors. The judge of accounts is responsible for controlling public accounts and overseeing financial matters, characterized by limited competence The creation of the Court of Budgetary Discipline by the law In addition, from September - which became CDBF in 1963 - has led to a rebalancing of the jurisdictional control of public finances in favor of the ordering bodies of public - or even private if they benefit from public financial assistance. [...]
[...] Certain formations, namely the work preparation and coordination committees, are purely advisory. II. The Court is guarantor of the perfect execution of the financial law and relies on the Court of Budgetary and Financial Discipline, although its competence is limited A. The Court of Auditors, guarantor of the efficiency of controls The court conducts a review due to the simplification of structures, and greater transparency related to the notoriety of the Court of Auditors and its constitutional obligation to inform citizens. [...]
[...] Although the CDBF and the Court of Auditors are distinct, there are links between the two jurisdictions. It has a an exclusively jurisdictional mission. The CDBF is indeed responsible for sanctioning through fines the irregularities committed by spenders, managers and administrators of public finances. The two most frequent cases are 'the violation of the procedures for the execution of expenses and revenues, and the granting of unjustified advantages to others'4. On a more symbolic level, the CDBF 'has a mission of prevention and deterrence during the creation in 1982 of the Regional Chambers of Accounts. [...]
