FRENCH COURT OF ACCOUNTS – A TRADITIONAL GUARDIAN OF THE “PUBLIC PURSE”

Abstract

The paper analyses organisational structure and functions of the French Court of Accounts (Cour des Comptes), as one of the most prestigious French state institutions. The Court of Accounts is characterized by a high degree of independence and professionalism, which are embedded in well established Constitutional and legislative framework. In the course of its more than two centuries existence, the Court of Accounts traditionally did not serve either to the executive or legislative power, but only to French people. However, in the end of XX and at the beginning of the XXI century there have been attempts to establish closer cooperation between the Court of Accounts and the committees of the French Parliament, in order to enhance implementation of the recommendations of the Court and empower democratic control of use of public money. For this reason, in addition to traditional functions of the Court of Accounts such as judging the accuracy of accounts and audit of value for money of use of financial resources, the paper discusses a new possible role of the Court of Accounts, as an assistant to the French Parliament.