What Is The Role Of The Court Of Auditors?

role of the Court of Auditors

Non-jurisdictional controls

  • What is non-jurisdictional control? |
  • Who is in charge of internal control? |
  • What means Parliament has to control the action of the government and the administration (referring to “Parliament”) |
  • What is the role of the Court of Auditors? |
  • What form of control do IAAs have? |
  • What is the Defender of Rights? |
  • How can citizens have access to administrative documents? |
  • How can a citizen control the action of the administration? |
  • What protections does a citizen have in front of the administration? |

How is the action of the administration controlled? : All other questions

The Court of Auditors is an administrative court which has five distinct roles.

– First, it is responsible for judging the regularity of the accounts established by the public accountants in the various departments of the State. It is an eminently technical control which verifies that the specific rules imposed on public accountants are well respected.

The accounts of accountants of local and regional authorities and their public institutions are subject to the control of the regional audit chambers. The Court of Auditors is, in this case, a judge of appeal.

– The second task of the Court of Auditors is to monitor the proper use and proper management of public funds, including in bodies without public accountants. Each year, the Court conducts investigations in which the counselors investigate documents and on the spot. At the end of these “investigations”, the Court of Auditors draws up a report, addressed to the minister concerned, which points out any deficiencies or wastage found in a service.

This activity is also reflected in the publication of the annual report of the Court of Auditors . The latter is increasingly publicized, insofar as it does not hesitate to blame the misuse of public funds. The Court of Auditors’ conclusions on administrative dysfunctions in the use of public money must in principle give rise to corrections by the public authorities.

The Court of Auditors is responsible for certifying the regularity, sincerity and accuracy of the State’s accounts since the implementation of the Organic Law on Finance Laws ( LOLF) of 1 August 2001. It is responsible for In particular for the accounts of the national bodies of the general scheme since the organic law of 2 August 2005.

– The Court of Auditors assists the Parliament and the Government in verifying the proper execution of the state finance laws and the social security financing laws. It draws up annually a report on the execution of the budget laws sent to Parliament in July. The LOLF clarified the conditions and reinforced the means of this assistance.

– Finally, according to article 47 (2) of the Constitution, introduced by the constitutional revision of 23 July 2008, the Court of Auditors generally assists Parliament in monitoring government action .

View all tabsView all tabs

On the public canvas

  • The Commission on Access to Administrative Documents (CADA)
  • The website of the Court of Auditors
  • The website of the Defender of Rights
  • The independent administrative authorities (AAI)
  • Relations with the administrationOn the service-public.fr site, various forms present the obligations of the administration vis-à-vis users, as well as the way forward, the persons or organizations to be addressed, in case Disputes with the administration. Reference texts and links on public websites make it possible to go around the issue.

Related posts

Leave a Comment