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Перевод
THE FRENCH SYSTEM OF REGIONAL PUBLIC SECTOR AUDIT
General legal framework
A recent creation
Until 1982, under a legal system whose most recent elements dated back to 1934-1935, the auditing of all accounts prepared by public accountants within the territorial authorities and their public bodies was entrusted, directly or indirectly, to a single superior audit institution, the Court of Audit, created in 1807.
This was the sole “judge” of all public accounts, beginning with those of the State, financial accounting carried out by the Ministry of Finance, management accounting carried out by the spending ministries, and as a secondary activity, the accounts of the territorial authorities, with only the most significant of these being examined directly by the Court. As far as the other accounts of the territorial authorities is concerned, the local Ministry of Finance departments were responsible for the administrative auditing and verifying of accounts, while the Court of Audit retained sole jurisdiction in respect of those elements which might eventually call into question the actions of the accountant or the authorising official concerned.
The creation of the 26 regional and territorial chambers of audit (chambres regionales des comptes, CRCs) formed part of a general movement towards decentralisation initiated by the Act of 2 March 1982 relating to the rights and freedoms of the municipalities, departments and regions which are territorial authorities in their own right.
By applying the principle that “the municipalities, the departments and the regions are free to administer themselves via elected councils”, this law put an end to the administrative and financial supervision previously exercised over these authorities by State representatives. In practice this was expressed in the form of a very lengthy a priori audit, which in fact corresponded to a real right of veto on their actions.
The administrative supervision has been replaced by a simple legality audit carried out by the local State representative: his power is limited to referring to the administrative court any actions which he considers irregular, or negotiating adjustments to the actions in question.
The financial supervision has been replaced by a budgetary and financial control instigated by the administrative authority, but after the mandatory intervention of the local financial judicial authority, the regional audit chamber, an audit office with judicial status.
With the exception of cases where this budgetary control intervenes, the financial operations of the local authorities are subject only to an a posteriori audit, after the accounts have been submitted. This audit which, as we shall see later, has a judicial nature, is the main duty of the regional audit chambers.
The regional audit chambers were created based on the organizational approach and investigation and judgement methods used by the Court of Audit.
The legislators wanted the budgetary, financial and accounting controls exercised over local authorities and public bodies with increased powers to be entrusted to independent institutions made up of skilled magistrates, geographically close to the authorities and bodies concerned.
Thus, 28 chambers of audit were set up, one in each of the 22 metropolitan regions and four overseas chambers: three for the three departments of the Antilles, with a single head office in Guadeloupe, and one in Saint-Denis (Reunion).The secondary Law of November 1988 created a territorial audit chamber in New Caledonia, and since 2000, French Polynesia has been home to a second territorial audit chamber.
Several laws and decrees then went on to determine their powers, their methods of operation and the status of their members. All the regional (and territorial) chambers of audit have more or less the same structure.
Powers
The law grants regional audit chambers the broadest powers of investigation based on documents and on-site, and states that they must take all measures to ensure the confidentiality of their procedures and the secrecy of the information collected.
-     The right of access
This is very broad and covers all documents relating to the territorial authorities and other bodies subject to audit. The magistrates of regional audit chambers have the same powers in this respect as the officials responsible for the administration of taxes.
-     The power to hear the parties
This allows the auditors to question all representatives, administrators, civil servants, and members of the inspection or audit departments, as deemed necessary. These people must respond when summoned by the chamber, and are released fr om the requirements of professional secrecy in this connection.
-     The power of inquiry
For its inquiries, the chamber may call on experts named by its president.
These powers may be used indiscriminately for all duties allocated to regional audit chambers.
Regional chambers have the power to impose sanctions, either directly in the form of capped fines for accountants who present their accounts late, or by placing matters before a criminal judge wh ere people try to prevent them from exercising their rights and carrying out their investigations.
The regional chambers:
*     may deliver judgements when they give a ruling on accounts. These accounting judgements are subject to appeal to the Court of Audit;
*     may produce administrative documents, advice and reports, as part of their examination of the management of audited bodies. Other than in exceptional cases, the content of these documents cannot be subject to any appeal. They are aimed mainly at the authorities running the audited bodies. Matters may be brought before the authorities to which certain bodies are attached, and the ministries overseeing them, via the public prosecutor’s office at the Court of Audit, in whole or in part.
Types of audit
The duties assigned to regional audit chambers fall into three categories:
1     - administrative audit of budgets (budgetary control)
2     - judicial examination of accounts
3     - management or performance audit
Each year, the local authorities and their public bodies adopt their budget which plans revenue and authorises expenditure. In some cases, the regional audit chamber may have cause to give advice on the conditions for adopting and implementing this budget: this is the audit of budgetary measures, which takes the form of a “contemporaneous” audit, preceding or accompanying the adoption of budgetary measures. Implemented a posteriori, the audit of the conditions of execution of budgets is made up of two parts: the regional audit chamber gives its opinion through judgements on the regularity of the accounts, this being the judicial audit, and the chamber also reports on the management of the authorising official, this being the management or performance audit.