CURRICULUM VITAE. Degree(s) or Diploma(s) obtained: Degree in Law (1 rst and 2 nd years)

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1 CURRICULUM VITAE William GILLES Doctor of Law Assistant Professor in Public Finance President of the World and Development Institute (Institut du Monde et du Développement - IMODEV) Member of the Law Department of the French Constitutional Court 1. Family name: GILLES 2. First names: William 3. Education: Degree(s) or Diploma(s) obtained: Habilitation to supervise research and Phd Students (HDR) July 2010 Doctor of Law Speciality : Public Finance Phd subject: «The transformations of the principle of unity of the budget in the contemporary public financial system». Foundation Jacques Descours Desacres rst Prize. Doctorate Thesis Prize granted by French Senate, June Lycée Turgot, Paris Lycée Bossuet, Paris nd -year-master of Public Finance (DEA de Finances publiques) 1 rst -year-master of Business Public Law (Maîtrise de Droit public des affaires) English language of Law Certificate (Certificat Appliqué aux Langues Juridiques (CLAJ) - mention Anglais) Bachelor s degree in Public Law (Licence en Droit public) Degree in Law (1 rst and 2 nd years) Preparatory Classes for ENS Cachan Section D1 (Classe préparatoire à l École normale supérieure de Cachan). ENS Cachan is a prestigious public institution of research and higher education. It is one of the French Grandes Ecoles which are considered to be the pinnacle of French higher education. General Certificate of Education in Science (Baccalauréat Scientifique) 4. Language skills: Competence on a scale of 1 to 5 (1 - excellent; 5 - basic) Language Reading Speaking Writing French English Italian German CV William GILLES France Tél. : william.gilles@imodev.org / william.gilles@univ-paris1.fr / page 1

2 5. Present position: Assistant Professor in Public Finance, University Director of the Bachelor s degree of Public administration, Director of the Master of Digital Law Firms and Administration, President of the World and Development Institute (Institut du Monde et du Développement - IMODEV) Member of the Law Department of the French Constitutional Court Czech team Coordinator to the Observatory on Local Autonomy (OLA) 12. Teaching Experience Position Assistant-Professor in Public Law Speciality : Public finance Teaching responsibilities: - Director of the Bachelor s degree of Public administration (Since 2007) - CoDirector of the Master Digital Law (Public sector and Firms) (Since 2010) - Director of studies of the Master of Law, management and financial administration of local communities ( ) - Director of studies of the Master of Law, administration and governance of public finance systems ( ) Courses: - Public Accountancy (1 rst -year-master of Public Law and 1 rst -year-master of Law and Management of Public Finance) - Public Finance Engineering (1 rst -year-master of Public Law and 1 rst -year-master of Law and Management of Public Finance) - Financing Public activities (2 nd -year-master of Business Public Law) - Budget Law and Public Accountancy (2 nd -year-master of Digital Law: Public sector and Firms) - Tax Law (2 nd -year-master of Digital Law: Public sector and Firms) - Financing Intermunicipal authorities (2 nd -year-master of Law, management and financial administration of local communities) ( ) - The power of Local Governments to take financial decisions (2 nd -year-master of Law, management and financial administration of local communities) ( ) - Public Law (Preparation to competitive examination) ( ) Senior Assistant in Public Law University of Paris-Sud Courses : - Public Finance and New Public Management (1 rst -year-master of Public Law) - Public Finance of Sport (2 nd -year-master of Urban Sport Law) - Public Finance (Preparation to competitive examination) Tuitions: - Public Finance (2 nd -year-master of Bachelor of Law) - Public Contracts Law (1 rst -year-master of Public Law) Junior Assistant in Public Law University of Paris-Sud Tuitions: - Public Finance (2 nd -year-master of Bachelor of Law) - Public Contracts Law (1 rst -year-master of Public Law)) - European union budget (2 nd -year-master of Law, administration and governance of public finance systems) - European Convention of Human Rights (2 nd -year-master of Public Law) Preparation to the competitive examination «René Cassin» at the European Court of Human Rights CV William GILLES France Tél. : william.gilles@imodev.org / william.gilles@univ-paris1.fr / page 2

3 12. International Symposiums and seminars Association of Towns and Cities of the Czech Republic (Prague, Czech Republic) June 4 th and 5 th 2010 Academy of Finance of the Russian Federation (Moscow, Russia) March 18 th and 19 th 2010 Fundaçao Calouste Gulbenkian (Lisboa, Portugal) June19 th 2009 University of Bologne (Bologne, Italy) March16 th 2009 Academy of Finance of the Russian Federation (Moscow, Russia) December 29 th and 30th 2008 Romania (Bucarest), Romanian Ministry of Home Affairs Feb. 25 th to March 2 nd 2005 Vietnam (Hanoi), Academy of finance November 2004 Subject The management of the UE structural funds by czech local authorities - «La gestion des fonds structurels par les collectivités locales tchèques» Seminar organized by IMODEV (the World and Development Institute) and the Association of Towns and Cities of the Czech Republic. Prague, Czech Republic Moderator and two speeches : Suject 1 : The transformations of the french financial system - «Les transformations du système financier public français» Suject 2 : The new Public accountability of the State in France - «La nouvelle comptabilité de l Etat en France» Symposuim organized by the Academy of Finance of the Russian Federation and Fondafip. Moscow, Russia Consolidating the budget for mastering Public Finance in the context of the financial crisis - «L apport de la consolidation budgétaire à la maîtrise des finances publiques : quels enjeux face à la crise financière?», La nouvelle gouvernance financière publique : une réponse à la crise économique? International symposuim organized by the Portuguese Court of Accounts (Tribunal de Contas), FONDAFIP and l Instituto de direito económico financeiro e fiscal. Lisbon, Portugal How articulate the different subsystems of the Public finance - «L'articulation entre les différents sous-systèmes financiers publics», Les finances de l État en France et en Italie. European symposium organized in partnership with FONDAFIP and the University of Bologne. Bologne, Italy The transformations of the russian budget system - «Les transformations du système budgétaire de la Fédération de Russie» Seminar organized at the Academy of Finance of the Russian Federation. Moscow, Russia Devolution and decentralization: relevant Public Finance Control - «Déconcentration, décentralisation: des contrôles de finances publiques pertinents», European seminar on the theme of Financial decentralisation, Ministry of Home Affairs, Bucharest, Romania «Adapting law and financial rules to the new public management» (10 days - 30 hours) Seminar organized at the Academy of Finance of Vietnam. Hanoi, Vietnam 13. National Symposuims May. 25 th 2010 Subject Public accountants towards the evolution of the public financial system - «Le comptable public confronté à l évolution du système financier publics», Quel comptable pour les comptes publisc au XXIème siècle?. Conference organized by Fondafip in partnership with the Pantheon- Sorbonne. Paris CV William GILLES France Tél. : william.gilles@imodev.org / william.gilles@univ-paris1.fr / page 3

4 University of Grenoble (Grenoble, France) March16 th 2009 Ministry of Finance June 16 th and 17 th 2008 and University of Madrid Complutense Feb. 22 nd and 23 rd 2007 Ministry of Finance May 30 th and 31 rst 2005 Ministry of Finance, Panthéon-Sorbonne and French Senate From April 27 th to April 29 th 2004 October 19 th 2001 "What is the future of publics accountants in the 21rst century?"- «Quel avenir pour l agent comptable au 21 ème siècle?», Les nouveaux champs de métier le l agent comptable Syposuim organized by the Association des Agents comptables d Université, Grenoble The parliamentary opposition and the Public finance: a comparative approach - «L opposition parlementaire et les finances publiques : approche comparée», 4 th Spring University of Public Finance: The Governance of Public Finance in the World. A symposium organized in partnership with the, the GERFIP, French Senate and the French Ministry of Public Finance. Paris The new public accountancy in France - «La nouvelle comptabilité publique en France», Les finances publiques en France et en Espagne. European symposium organized in partnership with the Pantheon- Sorbonne, the European Group of Research in Public Finance (GERFIP), the University of Madrid Complutense and the Collegio España. Paris A consolidated presentation of the Public Debt - «La présentation consolidée de la dette publique», 2 nd Spring University of Public Finance: Innovations, creations and transformations of Public Finance. Paris. The presentation of Public Finance: what are the stakes? - «La présentation consolidée des finances publiques: quels enjeux?», 1 rst Spring University of Public Finance: Reform of Public Finance, Democracy and Good Governance. Paris The principle of a single budget: from the origins to the First World War - «Le principe de l unité budgétaire : des origines à la Première Guerre mondiale», The ADEFIP/GERFIP days: The transformations of Public Finance, University (Paris 1) 14. Other Professional Experiences French Constitutional Court Since Nov 2009 Gestunion agency September 1999 February 2000 Anacomp Wales (United Kingdom of Great Britain and Ireland) August 1997 French Constitutional Court Oct Jan Position Collaborator of the Law Department of the French Constitutional Court Training at Gestunion Agency Gestunion is a mediating Agency between the taxation authorities and Small/Medium-sized Companies («Centre de Gestion Agréé» Working especially on fiscal and business law subjects Training at the European Office of Anacomp Wales, one of the world leaders manufacture of magnetic tape (one month) Training at the Law Department of the French Constitutional Court: in particular, research and drafting about finance laws and social security financing laws 15. Publications Published book The public budgetary and accounting principle, LGDJ, 2009 The transformations of the principle of unity of the budget in the contemporary public financial system, Dalloz, Parliamentary and Constitutional Collection, May 2007 Articles in progress CV William GILLES France Tél. : william.gilles@imodev.org / william.gilles@univ-paris1.fr / page 4

5 "The free public services: what are the stakes for the public finance?"- «La gratuité des services publics: quels enjeux pour les finances publiques», (forthcoming) Published articles Consolidating the budget for mastering Public Finance in the context of the financial crisis «L apport de la consolidation budgétaire à la maîtrise des finances publiques : quels enjeux face à la crise financière?», Revista do Tribunal de Contas, / Revista de Direito Financeiro e Fiscal "Presentation of the russian public budgetary system"- «Présentatation du système budgétaire public russe» n 109, Revue française de finances publiques (RFFP), n 109, 2010 "Financní krize : a její dopady na francouzské obce" (French Local Authorities towards the financial crisis), Obec et finance (République tchèque), septembre 2009 "What is the future of publics accountants in the 21rst century? "- «Quel avenir pour l agent comptable au 21 ème siècle?», in Association des Agents comptables d Université, Les nouveaux champs de métier le l agent comptable, 2009 "Financing the AFITF Agency in the context of New Public Gouvernance"- «L Agence de financement de transport de France face à la nouvelle gouvernance financière publique: analyse critique eut égard aux principes budgétaires», Revue française de finances publiques (RFFP), n 105, 2009 "Reforming the financing of the universities"- «La réforme du financement des universités, opérateurs de l État», Revue française de finances publiques (RFFP), n 105, 2009 The parliamentary opposition and the Public finance: the French model versus the Westminster model - «L opposition parlementaire et les finances publiques : le modèle français face au modèle de Westminster», in M. Bouvier (dir.), La gouvernance des finances publiques dans le monde, LGDJ, 2009 The Presidency of the French Comittee of Finance by a member of the parliamentary opposition: potentiality and stakes - «La présidence de la commission des finances par un membre de l opposition parlementaire : potentialités et enjeux» (coauthor with I. Bouhadana), Revue française de finances publiques (RFFP), n 100, 2007 The ministry of Budget, Public Accounts and Civil servants, First step to a consolidated presentation of Public Finance - «Le ministère du Budget, des Comptes publics et de la Fonction publique, premier pas vers la présentation consolidée des finances publiques.», RFFP, n 99, 2007 Public Finance in Czech Republic - «Les finances publiques en République tchèque», in G. Orsoni (dir.), Les finances publiques en Europe, Economica, 2007 Public Finance in Slovakia - «Les finances publiques en Slovaquie», in G. Orsoni (dir.), Les finances publiques en Europe, Economica, 2007 A consolidated presentation of public debt a necessity to a good governance of the contemporary public financial system. Contribution to the debate on mastering public debt - «La présentation consolidée de la dette publique, un impératif majeur de la bonne gouvernance du système financier public contemporain. Contribution au débat sur la maîtrise de la dette publique.», Revue française de finances publiques (RFFP), n 94, 2006 Parliamentary opposition: a comparative law study - «L opposition parlementaire : étude de droit comparé», Revue du droit public et de la science politique en France et à l étranger (RDP), n 5, 2006 The financial stakes of Intermunicipal contracts - «Les aspects financiers des contrats d agglomération» (co-author), in Les cahiers du Gridauh, n 12, 2005 The presentation of Public Finance : what are the stakes? - «La présentation consolidée des finances publiques : quels enjeux?», in M. Bouvier (dir.), Réforme des finances publiques, démocratie et bonne gouvernance, LGDJ, 2004 Studies "What transformations for the publics accountants in the 21rst century?" (Quel comptable pour les comptes publics au XXIème siècle?) (Coordinator and co-author), Fondafip, May 2010 "Political responsability and public finance?" (Responsabilité politique et finances publiques) (co-author), Fondafip, (in progress) "The european budget: what for?" (Un budget européen pour quoi faire?) (Coordinator and co-author), Fondafip, 2009 "Seven premilinary questions to a new conception of the local financial governance (Sept questions préalables à la conception d une nouvelle gouvernance financière locale (co-author), Fondafip, 2008 The management of the public expenditure in subsaharian african countries (La gestion de la dépense publique dans les pays de l Afrique francophone subsaharienne), (co-author), DgCiD, MAE (French Ministry of Foreign Affairs), 2006 CV William GILLES France Tél. : william.gilles@imodev.org / william.gilles@univ-paris1.fr / page 5

6 Redynamisation of research and taxation: France facing the international competition challenge - La redynamisation de la recherche et l outil fiscal : la France face au défi de la concurrence internationale (co-author with I. Bouhadana), Res Publica Foundation, 2005 Interviews The free school canteens in the city of Drancy: a forerunner model of financing public services? - «La gratuité des cantines scolaires à Drancy : un modèle précurseur de financement des services publics?», An interview with JC. Lagarde, MP-Mayor of Drancy (co-author with I. Bouhadana), in RFFP, n 106, 2009 Which controls for which performances? - «Quels contrôles pour quelles performances?», An interview with A. Barilari, General Inspector of Finance (co-author with I. Bouhadana), in RFFP, n 75, 2001 Other publications La nouvelle comptabilité publique - «The new public accountancy», An account of the book by J.-B. Mattret, in RFFP, n 111, 2010 The crisis and afterward? - «La crise et après?», An account of the book by J. Attali, in RFFP, n 105, 2009 Public Finance and Budget Reform - «Les finances publiques et la réforme budgétaire», An account of the book by E. Arkwright, J.-L. Bœuf, C. Courrèges, S. Godefroy, M. Magnan, G. Maigne, M. Vazquez, in RFFP, n 96, 2006 The Budget of the State : new rules, new practices - «Le budget de l État : nouvelles règles, nouvelles pratiques», An account of the book by Ch. Waline (sous la dir.), P. Desrousseaux, S. Godefroy, in RFFP, n 96, 2006 The Public service Plan - «Les schémas de services collectifs», An account of the book by J.-M. Pontier, in RFFP, n 84, 2003 Budget Towards a New Role for the Legislature - «Procédure budgétaire: vers un nouveau rôle du Parlement», An account of the January 2001-OCDE-French Senate Symposium, in RFFP, n 80, 2002 Leading a devolved administration - «Animer une organisation déconcentrée», An account of the book by A. Barilari, éditions d organisation 2002, in RFFP, n 79, 2002 CV William GILLES France Tél. : william.gilles@imodev.org / william.gilles@univ-paris1.fr / page 6