|
The Court of Auditors (in French ''Cour des comptes'') is a quasi-judicial body of the French government charged with conducting financial and legislative audits of most public institutions and some private institutions, including the central Government, national public corporations, social security agencies (since 1950), and public services (since 1976). The Court is essentially a cross between a court of exchequer, comptroller general's office, and auditor general's office in common-law countries. It is as well a Grand Corps of the French State mainly recruiting among the best students graduating from the Ecole nationale d'administration. The Court's three duties are to conduct financial audits of accounts, conduct good governance audits, and provide information and advice to the French Parliament and Administration. The Court verifies the good form of accounting and the proper handling of public money. Established in 1807, the Court is the successor to the Paris Court of Accounts under the monarchy, or Ancien Régime, and had inherent jurisdiction to audit all public accounting officials and agencies. The Court of Audit is independent from the legislative and executive branches of Government. However, the 1946 and 1958 French constitutions made it the Court's duty to assist the Cabinet and Parliament in regulating government spending. ==Composition== The Chief Baron〔Traditionally, judges of the English, Irish, and Scottish Courts of Exchequer - the only analogous common-law financial court and upon which French financial courts are ultimately based - were called Barons.〕 (''premier président'') of the Court of Audit is appointed by Order-in-Council of the Cabinet. Once appointed, Barons of the Court, Chief or puisne, have security of tenure. The Court has its own Office of the Prosecutor - 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 Barons ordinary and Baron-reporters and headed by a Presiding Baron. Jurisdiction is split between the seven divisions generally by subject matter, e.g., finance, health and social security, and so forth. The Court's Chief Baron is Didier Migaud who took over in 2010 following the death of Philippe Séguin. Other judicial officers are generally split into three groups by rank: * puisne Barons (''conseillers-maîtres'') * *consider, hear, and adjudicate cases in panels * deputy Barons (''conseillers référendaires'') * *divided into 2 classes; handle case management * Auditor-Masters〔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 agencies and offices.〕 (''auditeurs'') * *divided into 2 classes; preside over hearings, collect evidence, audit, and report All judicial officers are graduates from the National Administration Academy (''École nationale d'Administration'') or recruited from the Office of the Comptroller-General (''inspection générale des Finances''). 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Court of Audit (France)」の詳細全文を読む スポンサード リンク
|