1 Financial jurisdictions and the prevention of corruption

2 The French Supreme Audit Institution (Cour des comptes) The regional Chambers of accounts The Budget and Finance Disciplinary Court The financial jurisdictions

3 Financial jurisdictions and the prevention of corruption The prevention of corruption is not an explicit objective of the financial jurisdictions However… The financial judge is actually involved in all aspects of fighting corruption: detection, repression, prevention …

4 The financial judge Audits the accounts and the management of public bodies as regards their regularity and efficiency

5 The financial judge While audiitng the regularity of all income and expenditure recorded in public accounts, the control performed by the financial judge also concerns the ethics of public management A few essential rules  Regularity  Efficiency While controlling the efficiency of management, the financial judge may detect fraudulent behaviour

6 A greater efficiency in detecting corruption cases Less time-consuming procedures in some cases Management assessment in recent records An extended right to follow up for the financial judge

7 The means of financial jurisdictions Appropriate budgetary funding Human resources : an ability for expertise Receives advice: - From the Central Services for corruption prevention, - From the interdepartmental inquiry mission on public markets Avis

8 Financial jurisdictions indirectly contribute in fighting corruption  Prevention Development of the judicial grounds as regards relations between criminal juridictions and financial juridictions Disclosure obligation art. 40 Code of criminal procedure Increase in the submissions of cases to the criminal judge by the Court and the regional Chambers of accounts

9 The procedure of «de fait » management: the Court uses the concept « gestion de fait », when the authorizing officer fulfills the function that the law assigned to the accountant and so uses cases within the jurisdiction of the Court. The submissions of cases before the Budget Disciplinary Court Financial jurisdictions indirectly contribute in fighting corruption  Repression

10 The role of financial jurisdictions in terms of preventing corruption The outcome of control performed is made public The financial jurisdictions contribute to the training of managers Controls are organised and conducted jointly with the internal controls carried out upstream The forwarding of information by criminal jurisdictions facilitates the work of financial jurisdictions

11 The role of financial jurisdictions in terms of preventing corruption The results of controls are made public The financial jurisdictions contribute to the training of managers Controls are organised and conducted jointly with the internal controls carried out beforehand The forwarding of information by criminal jurisdictions facilitates the work of financial jurisdictions

12 The Cour des Comptes Its missions Regularity audit The Court judges the State public accountants Management audit The Court and the proper use of public funds Assisting Parliament et Government Retour diapo d’origine

13 The regional Chambers of accounts Missions Judge the accounts of the public accountants from the local and regional government bodies and the entities dependet on them Examine the management of such authorities Participate in the control of the budgetary actions of the local and regional government bodies and the entities dependet on them Retour diapo d’origine

14 The Budget and Finance Disciplinary Court Its mission Imposes sanctions for some cases of personal fraudulent behaviours committed, when performing their functions, by the Civil Servants, and public employees at the expense of the State, various public authorities or some institutions financed with public funds. Retour diapo d’origine

15 Retour diapo d’origine Safety procedures The segregation of functions between authorizing officer and accountant Regulations applied to public procurement Regulations applied to the compensation of public employees Safety procedures

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