1 Cour des comptes - Rappel du titre de la Date présentation THE COUR DES COMPTES
|
|
- Gerard Doyle
- 8 years ago
- Views:
Transcription
1 1 Cour des comptes - Rappel du titre de la Date présentation THE COUR DES COMPTES
2 ABOUT US: WHO ARE WE? The Cour des comptes is the supreme body in charge of auditing the use of public funds in France. It is a concrete expression of the Article 15 of the French Declaration of Human Rights: "Society has the right to ask any public official for an accounting of his administration." The Cour des comptes is one of the oldest institutions of the State, an emanation of the "curia regis" (the king s court, in the Middle Ages). A law of 16 September 1807 organised the present-day Cour des comptes. The Regional and Territorial Chambers of Accounts (RTCAs), were created in As independent courts that rule on the accounts of public accountants, they examine management and audit the budget operations of regional authorities and their public institutions. Juin 2015 The Cour des comptes 2
3 ABOUT US: A BIT OF OUR LONG HISTORY Napoléon I, 1807: "I want unfair accounts to be punished and the legal use of public funds to be assured thanks to an active scrutiny." Excerpt from the decree issued by Philippe V in 1318: "We have ordered that the Chamber of Accounts will oversee the accounts every year." Juin 2015 The Cour des comptes 3
4 ABOUT US: WHAT DO WE DO? Since the constitutional revision of July 23, 2008, the Cour des comptes has four approaches: judging, controlling, assessing and certifying The Cour judges the accounts of public accountants by verifying the accuracy of income and expenditure The Cour audits the management and proper use of public funds ensuring the compliance, economy, efficiency and effectiveness of this management The Cour evaluates public policy The Cour audits the financial statements of the State and those of the social security (financial audit) to ensure that the accounts of public administrations give a true and fair view of the results of their management, their assets and liabilities and their financial position. Juin 2015 The Cour des comptes 4
5 WE HAVE A CONSTITUTIONAL MISSION OF ASSISTANCE TO THE GOVERNMENT AND THE PARLIAMENT According to Art of the Constitution: The Cour des comptes shall assist Parliament in monitoring Government action. It shall assist Parliament and the Government in monitoring the implementation of Finance Acts and Social Security Financing Acts, as well in assessing public policies. By means of its public reports, it shall contribute to informing citizens. Our work is made public through: The annual public report ( RPA, early February) The Report on the fiscal balance and enforcement of finance laws, the Report on the situation and prospects of public finance ( RSPFP ), the Annual audit opinion on the State s account ( certification ) The thematic public reports The reports on bodies calling on public generosity The reports written at the request of Parliament (Article 58-2 of the Constitutional Bylaw Governing Finance Acts- LOLF ) Letters addressed to Ministers regarding specific issues Juin 2015 The Cour des comptes 5
6 HOW DO WE WORK WITH PARLIAMENT? Who makes the request? The Finance Committee President (National Assembly or Senate) Not a General Rapporteur, nor any Members of Parliament In which field of expertise? Within the remit of the Cour des comptes (the State, its agents, Social Security, Public Sector Enterprises and private organizations benefiting from the public purse and from tax relief). Not the local public sector: communes, departments, regions, high schools, junior schools, hospitals or assisted housing organizations. What is the outcome? Passed on to the Committee President, who made the request, by a mandatory deadline of 8 months following the request. Hearing before the Committee of the ministerial and administrative authorities concerned in the presence of the magistrates who prepared the report. Drafting of recommendations or advice by the Cour, then by the competent committee. Publication either as an appendix to the Public Parliamentary Report, or by the Cour at its own initiative. Juin 2015 The Cour des comptes 6
7 WE HAVE A CONSTITUTIONAL MISSION OF INFORMING THE CITIZENS The Constitution, Art. 47-2, states that the Cour des comptes "contributes to keeping the Public informed, by means of its public reports". Each citizen have access to its reports either in the media or on its website. The Cour des comptes publishes its reports on the French website: (an English version is also available) and announces it on Juin 2015 The Cour des comptes 7
8 OUR VALUES: INDEPENDENCE, FAIR HEARING AND COLLECTIVE RESPONSIBILITY (1/2) These values ensure quality and impartiality. Although they are not specific to the Cour des comptes, they are not exact copies of what exists in other national institutions, either. Consequently, they may be legitimately presented as our distinctives. A statutory and working Independence guaranteed by the Constitution and by legislation: The members of the Cour are magistrates appointed for life and not removable. The Cour decides on its own programme and timetable of work and does not require to apply for prior authorisation or mandate from Government or Parliament. The Cour is free to publish its reports and inform citizens and the media directly. The Cour has its own budget. The Cour has an equidistant position, it assists Parliament and the government: it does not work on behalf of Parliament nor the Government. Government SAI Parliament Juin 2014 The Cour des comptes 8
9 OUR VALUES: INDEPENDENCE, FAIR HEARING AND COLLECTIVE RESPONSIBILITY (2/2) Fair hearing: a general principle in legal procedures established by the European Convention of human Rights The law makes this rule apply to all the procedures of the Cour des comptes Balance is always sought between the obligation to hear the point of view of the person being investigated and the need to conduct an inspection within a reasonable timeframe. A collective responsibility: Auditing is individual, ruling is collegial. Rulings are made collectively, helping to eliminate personal preferences; moreover, each person s position is covered by the confidentiality of proceedings. Collective responsibility is often highlighted and can sometimes be misunderstood. it is however necessary for the legitimacy and credibility of the Cour des comptes. Juin 2015 The Cour des comptes 9
10 OUR FIRST PRESIDENT Appointed by the President of the French Republic, the First President: Organises the Cour s work, in consultation with the General Prosecutor Assigns the remits of the 7 Chambers Fixes the Cour s annual work program, based on the proposals made by the Chambers Presidents Manages the Cour s departments, the magistrates and the administrative staff as well as the staff of Regional and Territorial Chambers of Accounts Chairs the Cour s General Assembly ( Chambre du Conseil ) and the Supreme Councils of the Cour and of the Regional and Territorial Chambers of Accounts Our First President, Didier Migaud, was appointed the 23th of February Juin 2014 La Cour des comptes 10
11 OUR GENERAL PROSECUTOR S OFFICE The General Prosecutor 's office ensures procedures and jurisprudence are followed, laws are implemented, enlightening the Cour des comptes with its opinions, and helping it implement its rulings. It is composed of a General Prosecutor, a First General Advocate, four General Advocates, two project officers and an administrative staff. Its missions: It gives advisory opinion on the Cour s organisation, the Chambers remits, the organisation of deliberation formations, procedures rules, work program, and watches the enforcement of its work. All the report are officially sent to the General Prosecutor s office for «conclusions» checking notably the completion of the contradictory process and the traceability of the procedure, before the collegial Deliberation. It acts as an intermediary with other judicial authorities, when criminal follow-ups are considered It insures the good exercise of the Public Ministry of the RTCAs and can appeal against Cour s or chambers judgments Juin 2014 La Cour des comptes 11
12 THE COUR S ORGANISATION Juin 2015 The Cour des comptes 12
13 THE COUR S ORGANISATION Seven chambers: Each Chamber is composed of about forty magistrates and rapporteurs, as well as of experts and assistants to the President and a clerk s office ( greffe ). Each chamber is responsible for: Auditing the management of the ministries in its remits and all public accounts relating to their transactions Auditing the accounts and the management of public organizations or corporations, be they administrative, industrial or commercial, and all the bodies placed under the authorities of the ministries Juin 2015 The Cour des comptes 13
14 THE COUR S ORGANIZATION Remits of the seven chambers 1 st Chamber: Ministry of Finance, Economy and the Budget; all public finance processes. 2 nd Chamber: Ministries responsible for defence, industry, energy, foreign trade, commerce and craft industries; public corporations and industrial organisations linked to these sectors. 3 rd Chamber: Ministries responsible for education, culture and research, and public broadcasting. 4 rth Chamber: the Prime Minister s offices, ministries responsible for regal public services (justice, home affairs and foreign affairs); appeals against rulings by the Regional and Territorial Chambers of Accounts. 5 th Chamber: Ministries responsible for employment, work, vocational training, housing, social affairs; organisations funded by contributions from the public. 6 th Chamber: Ministries responsible for health and social security; health and social security organisations. 7 th Chamber: Ministries responsible for public works, regional development planning, agriculture and fisheries, the environment and tourism; public corporations and organisations linked to these sectors. Juin 2015 The Cour des comptes 14
15 The Court of Audit, the Cour des comptes 23/07/2015 The Court of Audit and the International Labour Organisation OUR DEPARTMENT OF INTERNATIONAL RELATIONS AND THE INTERNATIONAL ACTIVITIES
16 WHAT IS THE ROLE OF THE DEPARTMENT? The Department of International Relations: Participation in international professional exchanges, contribution to the development of international methods and standards, explaining the point of view of the French financial jurisdiction in international debates, technical assistance, training. The Department of External Audit: Participation in the activity of external audits of international organizations, controlling the legal and efficient use of public funds at an international level, strengthening the professional capacities of the Cour s and the RTCA s staff in financial audit. The Department of Francophonie: Providing support to the SAIs similar to the French Cour des comptes model ; Disseminating the values of the French speaking countries and contributing to strengthening democracy in some countries. Juin 2015 The Cour des comptes 16
17 OUR INTERNATIONAL ACTIVITIES (1/2) Multilateral Cooperation The SAIs international networks: INTOSAI and its regional groups, the AISCCUF («association des ISC ayant en commun l usage du français», association of the French speaking SAIs), the Contact Committee of the SAIs of the European Union, the Global Working Group. Some examples: INTOSAI: the Cour des comptes is the chair of the working group on Program Evaluation (Goal 3: Knowledge Sharing) and is a member of several other working groups. EUROSAI: the Cour des comptes is a member of several groups (on environmental audit, on IT, on audits and ethics). The RTCAs are members of EURORAI. Technical partners: the Ministry for Foreign Affairs, French public international cooperation agency (AFETI), the World Bank, the International Monetary Fund, and INTOSAI s donors initiative. Juin 2015 The Cour des comptes 17
18 OUR INTERNATIONAL ACTIVITIES (2/2) Bilateral Cooperation: Twinnings: between the Cour des comptes and other SAIs (Morocco, Tunisia, Algeria) but also twinnings concerning the Regional and Territorial Chambers of Accounts Bilateral cooperation agreements with some SAIs Peer reviews: peer review of the Cour by the Portuguese SAI and the Finnish SAI, participation of the Cour in the peer review of the European Court of Accounts Parallel work on issues of interest for other SAIs And some Training Actions: Study visits of foreign delegations, internship of some auditors Participation of foreign auditors in the "welcome training session" that is set up, twice a year, by the Cour for its new staff Juin 2015 The Cour des comptes 18
1. Organization Haut Conseil du Commissariat aux Comptes (H3C) / High Council for Statutory Audit
Country FRANCE 1. Organization Haut Conseil du Commissariat aux Comptes (H3C) / High Council for Statutory Audit The H3C is a high-level independent public authority, created by the Loi de Sécurité Financière
More informationPRINCIPLES AND GOOD PRACTICES
ISSAI 21 The International Standards of Supreme Audit Institutions, ISSAI, are issued by the International Organization of Supreme Audit Institutions, INTOSAI. For more information visit www.issai.org
More informationImplementing the International Standards for Supreme Audit Institutions (ISSAIs): Strategic considerations
Implementing the International Standards for Supreme Audit Institutions (ISSAIs): Strategic considerations This guide has been written by members of the Capacity Building Subcommittee 1 chaired by the
More informationACT. on Statutory Auditors, Their Self-Governing Organisation, Entities Authorised to Audit Financial Statements and on Public Oversight 1)
Dz.U.09.77.649 ACT on Statutory Auditors, Their Self-Governing Organisation, Entities Authorised to Audit Financial Statements and on Public Oversight 1) of May 7, 2009 (Dz.U. of May 22, 2009) Chapter
More informationVacancy Notice N e12/2016 Assistant Lawyer - Greece, Junior Professionals Programme (Grade 83) Registry of the European Court of Human Rights
Vacancy Notice N e12/2016 Assistant Lawyer - Greece, Junior Professionals Programme (Grade 83) Registry of the European Court of Human Rights COUNCIL OF EUROPE CONSEIL DE LEUROPE Closing date: 22 February
More informationTHE UNION OF INTERNATIONAL MOUNTAIN LEADER ASSOCIATIONS UIMLA. UIMLA Statute. www.uimla.org
THE UNION OF INTERNATIONAL MOUNTAIN LEADER ASSOCIATIONS UIMLA UIMLA Statute www.uimla.org Date created May 2010 (Barcelona) Authors UIMLA statute Working Group Date modified 05 November 2010 Reviewed by
More informationThe Belgian High Council of Justice Presentation
The Belgian High Council of Justice Presentation Introduction The Dutroux Case and the gigantic impact it had on the people were the direct cause of the formation of the High Council of Justice. During
More informationMinistry of Foreign Affairs, Republic of Korea Yun Kang-Hyeon
Ministry of Foreign Affairs, Republic of Korea Yun Kang-Hyeon Thematic Process Commission Political Process Commission ISC International Steering Committee Science & Technology Process Commission Regional
More informationFull list of mistakes and omissions of the English Version of the Hungarian draft- Constitution
Full list of mistakes and omissions of the English Version of the Hungarian draft- Constitution This document contains the full list of mistakes and omissions of the draft-constitution English version.
More informationUnder the terms of Article 161c of the Constitution, the Assembly of the Republic hereby decrees the following: Chapter I GENERAL PROVISIONS
LAW GOVERNING THE EXERCISE OF THE RIGHT OF PETITION Note: Text of Law no. 43/90, as published in Series I of Diário da República no. 184 dated 10 August 1990, and amended by Laws nos. 6/93, 15/2003 and
More informationA D V O C A T E S A C T (12 December 1958/496)
1 THE FINNISH BAR ASSOCIATION July 2005 A D V O C A T E S A C T (12 December 1958/496) Section 1 An advocate is a person who is registered in the Roll of Advocates as a member of the general Finnish Bar
More informationBackground briefing on the Crown Dependencies: Jersey, Guernsey and the Isle of Man. The Ministry of Justice Crown Dependencies Branch
Background briefing on the Crown Dependencies: Jersey, Guernsey and the Isle of Man The Ministry of Justice Crown Dependencies Branch Background briefing on the Crown Dependencies (Bailiwick of Jersey,
More informationItaly: toward a federal state? Recent constitutional developments in Italy
BENIAMINO CARAVITA Italy: toward a federal state? Recent constitutional developments in Italy 1. The federal idea in Italian history Italy became a unitary State between 1861 and 1870, assembling under
More informationGovernment Decree No. 29/2008. (II. 19.) on the Powers and Competences of the Minister Heading the Prime Minister s Office
Government Decree No. 29/2008. (II. 19.) on the Powers and Competences of the Minister Heading the Prime Minister s Office Acting pursuant to Paragraph 3 Article 28 of Act LVII of 2006 on the Central Administration
More informationGHELBER & GOURDON Law firm
GHELBER & GOURDON Law firm Paris Office 12 rue Cortambert 75116 PARIS Tel. : (33) 1 45 03 35 35 - Fax. : (33) 1 45 03 28 00 ghelber@wanadoo.fr GENERAL PRESENTATION The Ghelber & Gourdon s Paris based Law
More informationTHE CONSEIL D ÉTAT IN A FEW WORDS ADVISE PUBLIC AUTHORITIES ADJUDICATE ON CITIZENS CLAIMS AGAINST THE ADMINISTRATION
ENGLISH VERSION THE CONSEIL D ÉTAT IN A FEW WORDS ADVISE PUBLIC AUTHORITIES ADJUDICATE ON CITIZENS CLAIMS AGAINST THE ADMINISTRATION Protect the fundamental freedoms and rights of citizens Defend the general
More informationTo help you fill out this form, a Companion Guide is available on the AMF website, at www.lautorite.qc.ca, in the Public Contracts section.
To help you fill out this form, a Companion Guide is available on the AMF website, at www.lautorite.qc.ca, in the Public Contracts section. Part 1 General information 1.1 Type of application Please check
More informationREGULATION IN THE INFRASTRUCTURE SECTOR
REGULATION IN THE INFRASTRUCTURE SECTOR Stephane Jacobzone Counsellor OECD Public Governance and Territorial Development The views are the author s responsibility The evolution of regulatory frameworks
More informationCOUNCIL OF EUROPE COMMITTEE OF MINISTERS
COUNCIL OF EUROPE COMMITTEE OF MINISTERS Resolution Res(2002)8 on the statute of the European Commission against Racism and Intolerance (Adopted by the Committee of Ministers on 13 June 2002 at the 799th
More informationFOURTH EVALUATION ROUND
Adoption: 16 October 2015 Publication: 12 November 2015 Public Greco RC-IV (2015) 7E FOURTH EVALUATION ROUND Corruption prevention in respect of members of parliament, judges and prosecutors COMPLIANCE
More informationPursuant to Convention No. 108 of the Council of Europe for the protection of persons with regard to the automated processing of personal data;
Decision No. 2011-316 dated 6 October 2011 adopting a standard for delivering privacy seals in audit procedures covering the protection of persons with regard to the processing of personal data The French
More information(REPUBLIQUE D HAITI) Democratic Republic. President, elected by popular vote for a five-year term (may not serve consecutive terms)
REPUBLIC OF HAITI (REPUBLIQUE D HAITI) BACKGROUND AND LEGAL SYSTEM LEGAL SYSTEM Based on the Napoleonic Code of 1804. Other elements of the Haitian code were adopted either directly or with very little
More informationPublic Finance and Expenditure Management Law
Public Finance and Expenditure Management Law Chapter one General provisions Article one. The basis This law has been enacted in consideration of Article 75, paragraph 4 of the Constitution of Afghanistan
More informationSeparation of powers and financial oversight
Separation of powers and financial oversight Aimée Figueroa Neri * Abstract This work examines ex post financial oversight under the concept and horizontal and territorial dimensions of the separation
More informationDraft Plan of Action on Anti-Corruption
l 2010 Draft Plan of Action on Anti-Corruption Suriname Draft Plan of Action for the Implementation of the Recommendations formulated by the committee of experts of MESICIC for the Inter- American Convention
More informationI) The link between Regulatory and Prudential
I-1.18 : The hybrid nature of the French Conseil de Régulation Financière et du Risque Systémique ( Council of Financial Regulation and Systemic Risk)* Sunday 3 October 2010, by Marie-Anne Frison-Roche,
More informationécole nationale d administration ENGLISH
école nationale d administration ENGLISH ena: public service and applied education Created by General de Gaulle in October 1945, the École nationale d administration was founded on the principle of rendering
More informationTHE CRIMINAL JUSTICE RESPONSE TO CORRUPTION (IN THE CONTEXT OF NEPAL)
139TH INTERNATIONAL TRAINING COURSE RESOURCE VISITING MATERIAL EXPERTS SERIES PAPERS No.79 THE CRIMINAL JUSTICE RESPONSE TO CORRUPTION (IN THE CONTEXT OF NEPAL) Rajan Prasad Bhattarai * I. HISTORICAL BACKGROUND
More informationAD 13/15 CONF-RS 2/15 1
CONFERENCE ON ACCESSION TO THE EUROPEAN UNION SERBIA Brussels, 3 December 2015 (OR. en ) AD 13 / 15 CONF - RS 2 ACCESSION DOCUMENT Subject: EUROPEAN UNION COMMON POSITION Chapter 32: Financial control
More informationThe French Central Government accounting reform 2009: New achievements
The French Central Government accounting reform 2009: New achievements Agenda Introduction 1. 2009 closing: improvements in accounting presentation 2. Certification: decrease of qualifications 3. New IT
More informationLOI INFORMATIQUE ET LIBERTES ACT N 78-17 OF 6 JANUARY 1978
LOI INFORMATIQUE ET LIBERTES ACT N 78-17 OF 6 JANUARY 1978 ON INFORMATION TECHNOLOGY, DATA FILES AND CIVIL LIBERTIES AMENDED BY THE FOLLOWING LAWS: ACT OF 6 AUGUST 2004 RELATIVE TO THE PROTECTION OF INDIVIDUALS
More informationprovisions specified by the Preventive Law, the Cabinet of Ministers of Azerbaijan Republic has adopted the following decisions:
REPORT of the Financial Monitoring Service under the Central Bank of the Republic of Azerbaijan on execution of The 2007-2011 Action Plan for implementation of the National Strategy for Combatting Corruption
More informationDEMOCRATIC REPUBLIC OF TIMOR-LESTE NATIONAL PARLIAMENT
DEMOCRATIC REPUBLIC OF TIMOR-LESTE NATIONAL PARLIAMENT LAW No. /2003 INTERNAL SECURITY Ensuring internal security constitutes a pre-condition for safeguarding the peace and stability of any sovereign country
More informationKYIV RECOMMENDATIONS ON JUDICIAL INDEPENDENCE IN EASTERN EUROPE, SOUTH CAUCASUS AND CENTRAL ASIA
OSCE Office for Democratic Institutions and Human Rights Max Planck Minerva Research Group on Judicial Independence KYIV RECOMMENDATIONS ON JUDICIAL INDEPENDENCE IN EASTERN EUROPE, SOUTH CAUCASUS AND CENTRAL
More informationLanguage Act (423/2003) The following is enacted in accordance with the decision of Parliament:
NB: Unofficial translation Ministry of Justice, Finland Language Act (423/2003) The following is enacted in accordance with the decision of Parliament: Chapter 1 General provisions Section 1 National languages
More informationHow To Support The Justice System In Canada
Program Alignment Architecture (PAA) for Fiscal Year 2015-16 SO 1 A Fair, Relevant and Accessible Canadian Justice System P 1.1 Stewardship of the Canadian Legal Framework SP 1.1.1 Legal Policies and Laws
More informationREPORT OF THE COMMITTEE OF EMINENT AFRICAN JURISTS ON THE CASE OF HISSENE HABRE
AFRICAN UNION UNION AFRICAINE UNIÃO AFRICANA Addis Ababa, ETHIOPIA P. O. Box 3243 Telephone : +251-115- 517 700 Fax : +251-115- 517844 website : www. africa-union.org REPORT OF THE COMMITTEE OF EMINENT
More informationSTAREP Accounting and Auditing Standards Community of Practice (A&A CoP) Public Oversight and Quality Assurance in UKRAINE: Current Status
STAREP Accounting and Auditing Standards Community of Practice (A&A CoP) Public Oversight and Quality Assurance in UKRAINE: Current Status Background Auditing Market Condition Number of auditors: 2,734
More informationGUIDANCE NOTE ON THE CONCEPT OF RELIANCE
Final version of 23/02/2009 COCOF 09/0002/01-EN EUROPEAN COMMISSION DIRECTORATE-GENERAL REGIONAL POLICY GUIDANCE NOTE ON THE CONCEPT OF RELIANCE ON THE WORK OF OTHER AUDITORS DISCLAIMER This is a Working
More informationVALLETTA DECLARATION ON THE INTERNATIONAL INSTITUTE FOR JUSTICE AND THE RULE OF LAW FOUNDATION
VALLETTA DECLARATION ON THE INTERNATIONAL INSTITUTE FOR JUSTICE AND THE RULE OF LAW FOUNDATION Introduction Algeria, the European Union, France, Germany, Italy, Japan, Jordan, Malta, Morocco, The Netherlands,
More informationAccess of Supreme Audit Institutions to the main financial supervisors in EU Member States
Report of the Working Group on Public Audit Deficits Access of Supreme Audit Institutions to the main financial in EU Member States Audit Department II European Affairs & Government-wide Performance Audit
More informationCharter for Budget Responsibility: Autumn Statement 2014 update
Charter for Budget Responsibility: Autumn Statement 2014 update December 2014 Charter for Budget Responsibility: Autumn Statement 2014 update Presented to Parliament pursuant to Section 1 of the Budget
More informationCoE/EU Eastern Partnership Programmatic Co-operation Framework (PCF) 2015 2017. Theme II Ensuring Justice
CoE/EU Eastern Partnership Programmatic Co-operation Framework (PCF) 2015 2017 Theme II Ensuring Justice Thematic programme II.1.: Strengthening the independence and efficiency of justice Title of the
More informationOur action is coordinated by a team led by the Prime Minister s Office - Department for Equal Opportunities. It consists of the Ministries of Justice
Madame Chair, First of all, let me thank the IOM and ILO for organizing this side event together with the Permanent Mission of Italy. We agreed enthusiastically to be co-host of this event, knowing that
More informationFramework Policy for the Governance of Major Public Infrastructure Projects
Framework Policy for the Governance of Major Public Infrastructure Projects Framework Policy for the Governance of Major Public Infrastructure Projects For further information on the Framework Policy for
More informationLAW NO. 40/2006 OF 25 AUGUST 2006 LAW ON THE ORDER OF PRECEDENCE OF THE PROTOCOL OF THE PORTUGUESE STATE
LAW NO. 40/2006 OF 25 AUGUST 2006 LAW ON THE ORDER OF PRECEDENCE OF THE PROTOCOL OF THE PORTUGUESE STATE Pursuant to Article 161 c) of the Constitution, the Assembly of the Republic decrees the following:
More information2013 No. 233 ENVIRONMENTAL PROTECTION. The Timber and Timber Products (Placing on the Market) Regulations 2013
STATUTORY INSTRUMENTS 2013 No. 233 ENVIRONMENTAL PROTECTION The Timber and Timber Products (Placing on the Market) Regulations 2013 Made - - - - 6th February 2013 Laid before Parliament 8th February 2013
More informationCouncil accounts: a guide to your rights. Update July 2013
Council accounts: a guide to your rights Update July 2013 As a local resident you have legal rights, which let you inspect your council s accounts and related documents. Contents Introduction...5 What
More informationThe Double Democratic Deficit Parliamentary Accountability and the Use of Force under International Auspices
The Double Democratic Deficit Parliamentary Accountability and the Use of Force under International Auspices Hans Born, Senior Fellow, DCAF Geneva Brussels, 29 April 2004 Presentation given at the Book
More informationPOLICY ON CORPORATE GOVERNANCE FOR LESOTHO PUBLIC ENTERPRISES, GOVERNMENT AGENCIES AND ENTITIES
POLICY ON CORPORATE GOVERNANCE FOR LESOTHO PUBLIC ENTERPRISES, GOVERNMENT AGENCIES AND ENTITIES PREAMBLE The Government of Lesotho has noted the increasing demand of the citizens for better control and
More informationQUAๆASSURANCE IN FINANCIAL AUDITING
Table of contents Subject Page no. A: CHAPTERS Foreword 5 Section 1: Overview of the Handbook 6 Section 2: Quality Control and Quality Assurance 8 2. Quality, quality control and quality assurance 9 2.1
More informationAppropriation Bill 2011
Passed by both Houses New South Wales Appropriation Bill 2011 Contents Part 1 Preliminary Page 1 Name of Act 2 2 Commencement 2 3 Interpretation 2 4 Expenses and capital expenditure information 2 Division
More informationGovernor s Ethics and Campaign Finance Reform Task Force Subcommittee Report on Public Financing of Campaigns
Governor s Ethics and Campaign Finance Reform Task Force Subcommittee Report on Public Financing of Campaigns Group Leader: Matt Brix Other Task Force Participants: Senator Dede Feldman, Stuart Bluestone,
More informationCasablanca Stock Exchange Reforms : Achievements and Challenges Content
Casablanca Stock Exchange Reforms : Achievements and Challenges Content Content... 1 I. MOROCCAN FRAMEWORK... 2 II. CASABLANCA STOCK EXCHANGE CORPORATE GOVERNANCE FRAMEWORK... 3 1. ROLE... 3 2. ORGANISATION...
More informationEXAMINING PUBLIC SPENDING. Estimates Review: A Guide for Parliamentarians
EXAMINING PUBLIC SPENDING Estimates Review: A Guide for Parliamentarians Some information for this booklet was taken from the Treasury Board of Canada Secretariat s website. A description of the Expenditure
More informationTHE UNITED REPUBLIC OF TANZANIA THE VOCATIONAL EDUCATION AND TRAINING ACT CHAPTER 82 REVISED EDITION 2006
THE UNITED REPUBLIC OF TANZANIA THE VOCATIONAL EDUCATION AND TRAINING ACT CHAPTER 82 REVISED EDITION 2006 This edition of The Vocational Education And Training Act, Cap. 82 incorporates all amendments
More informationPractice Note. 10 (Revised) October 2010 AUDIT OF FINANCIAL STATEMENTS OF PUBLIC SECTOR BODIES IN THE UNITED KINGDOM
October 2010 Practice Note 10 (Revised) AUDIT OF FINANCIAL STATEMENTS OF PUBLIC SECTOR BODIES IN THE UNITED KINGDOM The Auditing Practices Board (APB) is one of the operating bodies of the Financial Reporting
More informationThe Audit of Secret and Politically Sensitive Subjects
Please cite this paper as: OECD (1996), The Audit of Secret and Politically Sensitive Subjects: Comparative Audit Practices, SIGMA Papers, No. 7, OECD Publishing. http://dx.doi.org/10.1787/5kml6g916dlw-en
More informationLAW NO. 6085 ON TURKISH COURT OF ACCOUNTS
LAW NO. 6085 ON TURKISH COURT OF ACCOUNTS Date of Enactment: 03.12.2010 Official Journal No: 27790 Date of Issue: 19.12.2010 Translated by Feyzullah Okumuş, Principal Auditor Cüneyt Salur, Senior Auditor
More informationSTATES OF JERSEY REVIEW OF THE DRAFT CHARITIES (JERSEY) LAW (S.R.7/2014): RESPONSE OF THE CHIEF MINISTER STATES GREFFE
STATES OF JERSEY r REVIEW OF THE DRAFT CHARITIES (JERSEY) LAW (S.R.7/2014): RESPONSE OF THE CHIEF MINISTER Presented to the States on 5th August 2014 by the Chief Minister STATES GREFFE 2014 Price code:
More informationAct on Background Checks
NB: Unofficial translation Ministry of Justice, Finland Act on Background Checks (177/2002) Chapter 1 General provisions Section 1 Scope of application (1) This Act applies to background checks, which
More informationThe French legal system
The French legal system Judicial system Administrative courts Training of judges and personnel in the justice system The criminal proceedings Juvenile Justice system Sentence application and prison system
More informationL A W ON THE STATE AUDIT INSTITUTION
L A W ON THE STATE AUDIT INSTITUTION I GENERAL PROVISIONS Scope of the Law Article 1 This Law regulates the establishment and activities, legal status, competencies, organization and the operation of the
More informationStatistics Netherlands Act November 2003
Statistics Netherlands Act November 2003 Bulletin of Acts, Orders and Decrees of the Kingdom of the Netherlands Contents Chapter 1. Definitions Chapter 2. Statistics Netherlands Part 1. Establishment and
More informationPro Bono Practices and Opportunities in Georgia 1
Pro Bono Practices and Opportunities in Georgia 1 INTRODUCTION Georgia s legal system has been transforming since it gained independence at the end of the twentieth century. Prior to that, pro bono culture
More informationAssociation of the Councils of State and Supreme Administrative Jurisdictions of the EU
Association of the Councils of State and Supreme Administrative Jurisdictions of the EU (ACA-Europe) Information provided by the ACA-Europe July, 2014 A. General information Name of network Association
More informationThe Cooperative Insurance Companies Control Law (the Law )
The Cooperative Insurance Companies Control Law (the Law ) Article 1: Insurance activities within Saudi Arabia may only be conducted by insurance companies established and registered in Saudi Arabia and
More informationInternal Regulation of BONUS Baltic Organisations Network for Funding Science EEIG
Internal Regulation of BONUS Baltic Organisations Network for Funding Science EEIG Definitions: Accelerated Decision Mechanism A procedure or a set of procedures determined in Art. 8 of the BONUS EEIG
More informationV CONFERENCE EUROSAI - OLACEFS (Lisbon 10-11 May 2007)
V CONFERENCE EUROSAI - OLACEFS (Lisbon 10-11 May 2007) STATE BUDGET CYCLE AND ACCOUNTS IN ITALY: TRADITIONAL AND INNOVATIVE PROCEDURES AND CORTE S INVOLVEMENTS TO SECURE FISCAL SUSTAINABILITY AND ACCOUNTABILITY
More informationRegional Anti-Corruption Action Plan for Armenia, Azerbaijan, Georgia, the Kyrgyz Republic, the Russian Federation, Tajikistan and Ukraine.
Anti-Corruption Network for Transition Economies OECD Directorate for Financial, Fiscal and Enterprise Affairs 2, rue André Pascal F-75775 Paris Cedex 16 (France) phone: (+33-1) 45249106, fax: (+33-1)
More informationCHARTER of ADA University
CHARTER of ADA University 1. General provisions 1.1. ADA University (hereinafter referred to as University) was established under the decree dated January 13th, 2014 by the President of the Republic of
More informationQueensland WHISTLEBLOWERS PROTECTION ACT 1994
Queensland WHISTLEBLOWERS PROTECTION ACT 1994 Act No. 68 of 1994 Queensland WHISTLEBLOWERS PROTECTION ACT 1994 Section PART 1 PRELIMINARY TABLE OF PROVISIONS Division 1 Title and commencement Page 1 Short
More informationTom Ginsburg, University of Chicago Law School July 30, 2008
COMPARATIVE CONSTITUTIONAL REVIEW Tom Ginsburg, University of Chicago Law School July 30, 2008 Constitutional review is the power to examine statutes and government actions for conformity with the constitution.
More informationDAPTO HIGH SCHOOL. YEAR 11 LEGAL STUDIES Preliminary Mid-Course Examination 2009
DAPTO HIGH SCHOOL YEAR 11 LEGAL STUDIES Preliminary Mid-Course Examination 2009 General Instructions: Reading time 5 minutes Working time 1 ½ hours Write using blue or black pen Write your Student Number/Name
More informationStructure of the judiciary system, 2010-2012
Austria Belgium Denmark Austrian law is based on European traditions and is primarily statute law, with a very limited role played by customary law. The independence of the courts is enshrined in the constitution.
More informationThe Parliament of Romania has adopted the present law. CHAPTER 1 General Provisions
LAW No. 508 of 2004 on the Creation, Organization and Operation of the Directorate for Investigating Organized Crime and Terrorism, within the Public Ministry The Parliament of Romania has adopted the
More informationUNEDITED VERSION CRC/C/OPAC/IRL/CO/1 1 February 2008 Original: English. COMMITTEE ON THE RIGHTS OF THE CHILD Forty-seventh session
UNEDITED VERSION CRC/C/OPAC/IRL/CO/1 1 February 2008 Original: English COMMITTEE ON THE RIGHTS OF THE CHILD Forty-seventh session CONSIDERATION OF REPORTS SUBMITTED BY STATES PARTIES UNDER ARTICLE 8 OF
More informationBermuda s international relations 1. Bermuda s geographical location, population and political system
Bermuda s international relations 1 Bermuda s geographical location, population and political system Bermuda is an isolated archipelago in the North West Atlantic, some 800 miles east of the Carolinas
More informationJUSTICE and HOME AFFAIRS COUNCIL Thursday 29 and Friday 30 January in Riga
BACKGROUND Riga, 27 January, 2015 Informal JUSTICE and HOME AFFAIRS COUNCIL Thursday 29 and Friday 30 January in Riga The Informal Meeting of Ministers for JUSTICE and HOME AFFAIRS (JHA) will be chaired
More informationSunshine Coast Regional Council
Sunshine Coast Regional Council STRATEGIC POLICY International Relations Corporate Plan Reference: 1.1 A broad economic base 3.1 Partnerships and alliances that drive innovation 8.1 Ethical, accountable
More informationRoyaume-Uni Cour suprême. United Kingdom Supreme Court
Colloque ACA Europe 15-17 Juin 2014 ACA Europe seminar 15-17 June 2014 Réponses au questionnaire sur la régulation économique Responses to the questionnaire on economic regulation Royaume-Uni Cour suprême
More informationATLANTA DECLARATION AND PLAN OF ACTION FOR THE ADVANCEMENT OF THE RIGHT OF ACCESS TO INFORMATION
ATLANTA DECLARATION AND PLAN OF ACTION FOR THE ADVANCEMENT OF THE RIGHT OF ACCESS TO INFORMATION We, over 125 members of the global access to information community from 40 countries, representing governments,
More informationOpen Access to Legal Materials in Singapore
Singapore Management University Institutional Knowledge at Singapore Management University Research Collection Library SMU Library 8-2013 Open Access to Legal Materials in Singapore Charlotte Gill Singapore
More informationOfficial Journal of the European Union
L 132/32 COMMISSION IMPLEMTING REGULATION (EU) No 447/2014 of 2 May 2014 on the specific rules for implementing Regulation (EU) No 231/2014 of the European Parliament and of the Council establishing an
More informationAn introduction to Luxembourg Employment Law
An introduction to Luxembourg Employment Law The Luxembourg market is characterized by the major role played by the frontier workers (Belgian, French and German) who form more than 50% of the labour force
More informationThe Role of Independent Fiscal Institutions. Lisa von Trapp Budgeting and Public Expenditures Organisation for Economic Cooperation and Development
The Role of Independent Fiscal Institutions Lisa von Trapp Budgeting and Public Expenditures Organisation for Economic Cooperation and Development Luxembourg, 7 June 2011 What is an Independent Fiscal
More informationSCREENING CHAPTER 24 JUSTICE, FREEDOM AND SECURITY AGENDA ITEM 7A: ORGANISED CRIME
1 SCREENING CHAPTER 24 JUSTICE, FREEDOM AND SECURITY Country Session: Republic of TURKEY 13-15 February 2006 CONTENT -LEGAL BASIS -ORGANISATION -COMBATTING INSTRUMENTS -EXPERTISE AND TRAINING -INTERNATIONAL
More informationTORONTO MUNICIPAL CODE CHAPTER 140, LOBBYING. Chapter 140 LOBBYING. ARTICLE I General. 140-3. Restriction on application (persons and organizations).
Chapter 140 LOBBYING ARTICLE I General 140-1. Definitions. 140-2. Subsidiary corporation. 140-3. Restriction on application (persons and organizations). 140-4. Restriction on application (not-for-profit
More informationLaw on the Deposit Insurance Agency (Official Gazette of the Republic of Serbia, No. 14/2015) (Unofficial Translation)
Law on the Deposit Insurance Agency (Official Gazette of the Republic of Serbia, No. 14/2015) (Unofficial Translation) I. GENERAL PROVISIONS Article 1 This Law governs the status, organization, powers
More informationThe Role and Function of a Data Protection Officer in the European Commission s Proposed General Data Protection Regulation. Initial Discussion Paper
The Role and Function of a Data Protection Officer in the European Commission s Proposed General Data Protection Regulation 1. Introduction Initial Discussion Paper The data protection officer ( DPO )
More informationStatement of responsibilities of auditors and audited small bodies
Statement of responsibilities of auditors and audited small bodies The Audit Commission is a public corporation set up in 1983 to protect the public purse. The Commission appoints auditors to councils,
More informationPolytechnics Act 351/2003 (As amended up to 2009)
Unofficial translation Finnish legislation valid only in Finnish and Swedish Polytechnics Act 351/2003 (As amended up to 2009) Chapter 1. General provisions Section 1. Scope of application This Act applies
More informationThe Århus Convention by Jens Hamer, ERA
The Århus Convention by Jens Hamer, ERA I. Introduction This dossier deals with the so called Århus Convention, an international environmental treaty aiming at involving citizens in the environmental decision
More informationChapter 1. Framework and Function of County Government. Grimes County Courthouse
Chapter 1 Framework and Function of County Government Grimes County Courthouse Chapter One: Framework and Function of County Government Developmental Assets: Life Skills: TEKS: Objectives: 7. Community
More informationOfficial Journal of the European Union
ISSN 1977-091X Official Journal C 76 A of the European Union English edition Information and Notices Volume 55 15 March 2012 Notice No Contents Page V Announcements ADMINISTRATIVE PROCEDURES European Personnel
More informationThe guidance will be developed over time in the light of practical experience.
Freedom of Information Act Awareness Guidance No. 14 International Relations The Information Commissioner s Office (ICO) has produced this guidance as part of a series of good practice guidance designed
More informationOuagadougou Action Plan to Combat Trafficking In Human Beings, Especially Women and Children
Ouagadougou Action Plan to Combat Trafficking In Human Beings, Especially Women and Children Introduction This booklet contains the Ouagadougou Action Plan to Combat Trafficking in Human Beings, Especially
More informationCOMMISSION OF THE EUROPEAN COMMUNITIES GREEN PAPER
EN EN EN COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 11.11.2009 COM(2009) 624 final GREEN PAPER on obtaining evidence in criminal matters from one Member State to another and securing its admissibility
More informationcoordination structure
The national anti-fraud coordination structure By General Giovambattista Urso Florence, 9-10 May 2013 Community principles Article 325, Treaty on the Functioning of the European Union principle of assimilation,
More informationTURKISH JUDICIAL SYSTEM
TURKISH JUDICIAL SYSTEM BODIES, DUTIES AND OFFICIALS BY İsmail Aksel Judge 1 Turkish Judicial System By İsmail Aksel Publisher : The Ministry of Justice of Turkey The Department for Strategy Development
More information