1 Cour des comptes - Rappel du titre de la Date présentation THE COUR DES COMPTES

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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

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