The Court of Auditors is expanding its field of action
February 20, 2012
It was two years ago: Didier Migaud took the head of the ECA. To succeed Philippe Seguin, Nicolas Sarkozy had chosen to appeal to an elected Socialist President of the Finance Committee in the Assembly. This appointment, under the sign of political openness, is one of the many developments that have marked the Court in recent years. Developments that have strengthened its role. The Court of Auditors is not content to publish its annual report in February, far from it!
Thus, since 2008, the magistrates of the Rue Cambon – named by reference to the Paris address of the Court – control the accounts of the Elysee. Jean-Pierre Bel, the President PS Senate, has asked that the same is true for those in the Senate. As for the accounts of the state (ministries and parastatals) and the general scheme of Social Security, they are "certified" by the Court of Auditors since 2006, which ensures reliability.
Another innovation of the last ten years: the increased collaboration with the Parliament, which may apply to the Court of audit reports on specific topics. In 2011, the report pointing to the overhead of merging the two directions of taxes at Bercy has been commissioned by the Senate Finance Committee. The Court of course retains the right to set its own agenda. It was she who chose for example to control the works of the RATP.
Assessing the economic policies
Since 2008, the magistrates of the Rue Cambon must also evaluate public policies. A new mission that leads them to act outside of the public sphere. "For the assessment of biofuels policy, we asked private companies, including Total, PSA, Renault, etc.. Our contacts have proved available, so that legally, nor was it required to answer our questions, "Christian witness Descheemaeker, president of the Seventh Chamber (specializing in transport, environment, agriculture), and Arnold Migus and Paul-Henri Ravier, Senior Councillors.
Adversarial proceedings
Also in evaluation, the Court can work with Parliament. This was the case on the report on accommodation for homeless people. "We attended the hearings conducted by the members and we sometimes went into the field with them," says Anne Froment-Meurice, president of the Fifth Chamber (specializing in employment, excluding the city), Michel de Virville, Senior Member, and Marie-Christine Butel, rapporteur.
Each time, whether measurement or control, the Court respects adversarial proceedings. Controlled organizations have a right of reply that is built into the reports. Furthermore, the authors of the reports have their work checked by other members of the Court, at hearings in private. "We are on the grill for half a day. But it is very informative, "says Marie-Christine Butel, rapporteur. This is especially a more reliable, which explains the reputation of this institution created in 1807.
FOUR FUNCTIONS IN THE STATE:
r the public sphere. The Court of Auditors checks the state and its satellites, Social Security, public enterprises and organizations using public donations. The regime of the entertainment or the Bank of France were pinned in its latest annual report. The court also publishes thematic reports during the year, like the Franco-German taxation. It enlightens the public debate by giving their views regularly on the state of French public finances. The regional audit control, they, the management of local authorities.
Each year, the Court of Auditors certify that the accounts of the state and the general scheme of Social Security are "regular, honest and fairly." In short, it ensures that the methodology makes these reliable accounts. France is, with the United Kingdom and the United States, one of the few countries where an independent authority certifies the accounts of the state.
The Court of Auditors and regional chambers judge public accountants for their sins. They can condemn them to fines or impose Debets, that is to say force them to repay the expense paid irregularly or not the recipe recovered by negligence.
The Court of Auditors assesses whether a given public policy – eg biofuels policy or the accommodation of homeless people – is achieving its objectives. It is then brought to question government but also private companies.
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