434:, or regional audit courts. The Court of Audit acts as the administrative head and court of appeal for the financial stream, hearing appeals from regional courts and issuing rule promulgation orders and administrative directives. Regional audit courts were established in 1982 to help unburden the main Court of Audit of its heavy caseload. Since their creation, they have original jurisdiction for most local, county, and regional accounting matters in continental France and its overseas dependencies. This means they audit accounts as well as public institutions to check for fraud, embezzlement, or misappropriation. In case of budgetary discrepancies, the Court can ask the local prefect to intervene and oversee the handling of public funds until budget problems have been corrected.
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126:
471:
269:- with a Chief Prosecutor, Chief Deputy Prosecutor, and two deputy prosecutors - that represents the Government before the Court. The Court is split into seven divisions, each with nearly 30 judges ordinary and deputy judges and headed by a division president. Jurisdiction is split between the seven divisions generally by subject matter, e.g., finance, health and social security, and so forth. The Court's president is
28:
437:
Each court is divided into divisions and includes a judge-in-Charge - who is also either a puisne or deputy judge at the main Court of Audit - and two associate judges. Judges have security of tenure and some also serve as
Commissioners-in-Council with prosecutorial duties under the Office of the
380:
The French Court of Audit puts together its auditing program entirely independently and is vested with very broad powers of review and examination. It publishes and submits an annual audit report to the French
President and to Parliament. The report provides a detailed account of the government's
347:
The French Court of Audit has original jurisdiction to audit and adjudicate accounts made by public, management, and government accountants. The Court also has authority to audit persons acting but not certified as a public accountant. If an account is found to be correct, then the Court issues a
1012:
These are not just public financial auditors but also court officers, what are generally known as masters, auditors (in
Chancery courts), and commissioners, and in charge of case management, document handling and filing, and presiding over pre-trial or post-trial hearings in addition to auditing
456:
Accounts for towns of fewer than 3,500 inhabitants and receipts totalling less than 750,000 euros are automatically referred to the local county or regional treasurer. A regional audit court's ruling may be appealed in the same court or to the Court of Audit of France.
395:
In addition to reporting poor practices, the Court judges the accounting of public financial and budgetary officials, collection agencies, or treasury departments, e.g., treasurers, paymasters-general, tax collectors, certified public accountants, and can
400:
them for late reporting. In such cases, the Court fines public accounting officials for the exact amount of any sum of money that, due to an error on their part, they have unduly paid or failed to recover on behalf of the State. A debet
376:
A decision from a lower audit court may be appealed at the main Court of Audit within two months of its being handed down. Afterwards, if the parties are still not satisfied, the
Council of State will hear the case on final appeal.
348:
quietus to discharge the accountant. If, however, the account is found to be in error, then a debit order is issued against the defaulter. Either order is subject to appeal in the Court or final appeal at the French
Supreme Court.
409:"he owes" and not limited in amount, is entered against a defaulting person, and the defaulter becomes the State's debtor. Public and government accountants must therefore have performance liability insurance. Often, however, the
445:
audits of institutions and agencies in a given regional jurisdiction, namely: public institutions (schools, public housing, hospitals) or groups funded or aided by local governments or public institutions (unions or trade
65:
branches of the French
Government. However, the 1946 and 1958 French constitutions made it the Court's duty to assist the Cabinet and Parliament in regulating government spending. The Court thus combines functions of a
413:
alleviates a defaulter by granting an abatement of his arrears as the full amount is likely too much to ever pay out of pocket. If an account is audited and found not to be in default, then the Court issues a quietus
104:
and
Administration. The Court verifies the good form of accounting and the proper handling of public money. Its mandate covers most public institutions and some private institutions, including the central Government,
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poor, or possibly fraudulent, practices and criticizes poor governance and use of public funds. The Court also audits authorizing officers (
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978:"Transcription de la vidéo de présentation de l'ouvrage La Cour des comptes au palais d'Orsay - Chronique d'un drame de pierre"
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Accounts found to be in error are entered into debit and accounts in default or fictitious are referred to the local prefect.
1122:
214:
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was considered but only some of its archives were moved there, and in 1897 the Marsan Wing was attributed to what is now the
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National and public institutions, social security organizations, subsidiaries and sub-subsidiaries of public corporations
79:
1070:
779:
265:. Once appointed, the president of the Court and division presidents have security of tenure. The Court has its own
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The Court of Audit of France stands above and heads 27 regional inferior financial courts referred to in French as
17:
75:
71:
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197:, the Palais d'Orsay was entirely destroyed by fire and the Cour des Comptes was temporarily relocated in the
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of Paris, permanently established in the early 14th century. It was re-established in 1807 by
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and may never be able to satisfy particular standards for completeness. You can help by
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The Court traces its origins back to the Middle Ages and views itself as succeeding the
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budgetary audits and assessment of local public institutions' budget use and management
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217:. Instead, it was decided to build a new office specifically for the Cour des Comptes.
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divided into 2 classes; preside over hearings, collect evidence, audit, and report
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through the Law of
September 16, 1807. In 1842, it eventually moved away from the
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All judicial officers are graduates from the
National Administration Academy (
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Prosecutor at the Court of Audit of France. The regional courts focus on:
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688:
383:
281:. Other judicial officers are generally split into three groups by rank:
58:
249:. The Cour des Comptes remains located there after more than a century.
151:
Plaque memorializing the former location of the Cour des
Comptes in the
129:
Plaque memorializing the former location of the Cour des Comptes in the
162:, the Court of Auditors was located in the French monarchy's ancestral
78:
and mainly recruits among the best-ranked students graduating from the
174:. In 1740 it moved to a new building in the same complex, designed by
96:
Its three duties are to conduct financial audits of accounts, conduct
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of the Cour des Comptes since moving to the current building in 1912
422:) acquitting and discharging the official and settling the account.
182:
90:
241:, on the site of a former convent whose church survives nearby as
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261:) of the Court of Audit is appointed by Order-in-Council of the
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330:) or recruited from the Office of the Comptroller-General (
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audits, and provide information and advice to the French
27:
31:
Seat of the Cour des Comptes at 13, rue Cambon in Paris
277:
who himself took over in 2010 following the death of
975:
1035:Véronique Le Marchand and Frédéric Touboul, eds.,
230:, and after the latter's death in October 1911 by
685:André d'Estresse de Lanzac de Laborie (1959–1970)
1109:
74:'s office in common-law countries. It is also a
304:divided into 2 classes; handle case management
292:consider, hear, and adjudicate cases in panels
488:(1807–1834, with brief interruption in 1815)
475:
449:efficiency evaluations of account management
221:
202:
337:
245:. It was inaugurated in 1912 by President
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355:Government accounting, budgets, and funds
1148:Courts and tribunals established in 1807
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425:
342:
181:The Cour des Comptes was reorganized by
146:
124:
26:
1026:, 4th edn. (Paris: Dalloz, 2002), 82-3.
996:"La Cour des Comptes, le palais Cambon"
774:Other notable members or former members
14:
1110:
1048:Le Marchand and Touboul, op. cit., 49.
1039:(Toulouse, France: Milan, 2003), 48.
70:, comptroller general's office, and
465:
24:
515:Jules-Joseph Petitjean (1877–1880)
390:
25:
1159:
1064:
650:Jean-Marcel Drouineau (1940–1946)
113:agencies (since 1950), and other
1057:HĂ©raud and Maurin, op. cit., 84.
332:inspection générale des Finances
328:École nationale d'Administration
193:. In May 1871 at the end of the
80:Ecole nationale d'administration
1022:Alain Héraud and André Maurin,
432:Chambres régionales des comptes
364:Government-funded organizations
76:Grand Corps of the French State
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1042:
1029:
1016:
1006:
988:
969:
460:
273:since June 2020. He took over
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13:
1:
1143:1807 establishments in France
492:Jean-Baptiste Collin de Sussy
367:Publicly funded organizations
178:, which is no longer extant.
140:, now on the building of the
976:Jean-Michel Leniaud (2021).
107:national public corporations
7:
925:
621:Maurice Chotard (1933–1936)
519:Paul Louis Gabriel Bethmont
10:
1164:
1138:Supreme audit institutions
957:Court of Auditors (France)
952:European Court of Auditors
777:
720:Jean Rosenwald (1982–1983)
669:Édouard Parent (1952–1955)
387:) and their expenditures.
243:Notre-Dame-de-l'Assomption
226:was designed by architect
120:
947:Council of State (France)
500:(1834–1837 and 1839–1863)
299:conseillers référendaires
215:Musée des Arts Décoratifs
47:supreme audit institution
41:("Court of Accounts") is
1037:Mini-guide de la justice
1024:Institutions judiciaires
962:
577:Charles François Laurent
267:Office of the Prosecutor
201:. Its relocation in the
1128:Court of Audit (France)
666:Pierre Brin (1948–1952)
338:Jurisdiction and duties
1123:Grands corps de l'État
486:François Barbé-Marbois
481:
476:
372:Appellate jurisdiction
222:
203:
155:
144:
49:, under French law an
32:
1013:agencies and offices.
825:Jean-Louis Bourlanges
473:
426:Regional audit courts
343:Original jurisdiction
150:
128:
30:
1118:Government of France
820:Claire Bazy-Malaurie
784:adding missing items
504:Joseph Jérôme Siméon
220:The new building on
51:administrative court
1090: /
915:Jean-Pierre Soisson
845:Marie-France Garaud
477:premiers présidents
411:Ministry of Finance
358:Public corporations
287:conseillers-maîtres
1094:48.8669°N 2.3257°E
890:Bernadette Malgorn
880:Dominique Lefebvre
840:Charles de Courson
730:Pierre Arpaillange
724:André Chandernagor
482:
156:
145:
68:court of exchequer
33:
920:Emmanuelle Wargon
865:François Hollande
855:Brigitte Girardin
800:François d'Aubert
494:(March–June 1815)
420:arrêt de décharge
351:Audits focus on:
259:premier président
164:Palais de la Cité
87:Court of Auditors
53:. As such, it is
16:(Redirected from
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1133:Government audit
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870:Alain Lamassoure
788:reliable sources
767:Pierre Moscovici
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18:Cour des comptes
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1002:. 10 July 2014.
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810:Dominique Baert
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532:Gustave Humbert
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510:Ernest de Royer
474:List of former
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416:arrĂŞt de quitus
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391:Audit procedure
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345:
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297:deputy judges (
285:puisne judges (
279:Philippe SĂ©guin
257:The president (
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228:Constant Moyaux
176:Jacques Gabriel
168:Sainte-Chapelle
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115:public services
111:social security
98:good governance
72:auditor general
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780:dynamic list
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564:FĂ©lix Renaud
498:FĂ©lix Barthe
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830:Jean Castex
805:David Azéma
763:(2010–2020)
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738:(1993–2001)
736:Pierre Joxe
732:(1990–1993)
726:(1983–1990)
717:(1978–1982)
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704:(1972–1978)
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691:(1970–1972)
689:Lucien Paye
682:(1955–1959)
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506:(1837–1839)
461:Individuals
253:Composition
235: [
232:Paul Guadet
158:During the
134: [
59:legislative
55:independent
1112:Categories
1082:48°52′01″N
910:RĂ©my Rioux
778:This is a
223:rue Cambon
102:Parliament
1085:2°19′33″E
315:auditeurs
189:into the
63:executive
57:from the
926:See also
405:), from
309:Auditor-
183:Napoleon
170:and the
91:Napoleon
942:EUROSAI
937:INCOSAI
932:INTOSAI
311:Masters
263:Cabinet
209:of the
121:History
618:(1933)
43:France
963:Notes
786:with
749:]
715:]
702:]
680:]
661:]
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632:]
616:]
603:]
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558:]
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407:Latin
403:débet
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61:and
35:The
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45:'s
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