| France: Integrity Scorecard Report > Sub-Category: Supreme Audit Institution | ||
| Indicators | Score | |
| 55 | In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector? | 100 |
| 56 | Is the supreme audit institution effective? | 84 |
| 57 | Can citizens access reports of the supreme audit institution? | 50 |
Indicator and sub-Indicator Details
| 55 | In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector? | |||||||
| 55: In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector? | ||||||||
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Comments: References: The supreme audit institution is the Cour des Comptes. It was created by the law of Sept. 16, 1807 ([ LINK ]). It is governed by the law of June 22, 1967, the decree of Feb. 11, 1985, the law 2006-769 of July 1, 2006 and other provisions which have been incorporated into the Code of Financial Jurisdictions ([ LINK ]).
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| 56 | Is the supreme audit institution effective? | |||||||
| 56a: In law, the supreme audit institution is protected from political interference. | ||||||||
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Comments: The decision of the Constitutional Council amounts to a constitutional provision. References: Decision 2001-448 DC of July 25, 2001 of the Constitutional Council [ LINK ]; Code of Financial Jurisdictions [ LINK ]
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| 56b: In practice, the head of the audit agency is protected from removal without relevant justification. | ||||||||
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Comments: References: Official web-site, [ LINK ]; Senat, Projet de loi portant dispositions statutaires applicables aux membres de la Cour des comptes, June 2006, [ LINK ]
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| 56c: In practice, the audit agency has a professional, full-time staff. | ||||||||
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Comments: References: Cour des Comptes, rapport public annuel 2007, [ LINK ]; Assemblée Nationale, Rapport sur le projet de loi portant dispositions statutaires applicables aux membres de la Cour des comptes, May 17, 2006, [ LINK ]
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| 56d: In practice, audit agency appointments support the independence of the agency. | ||||||||
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Comments: References: Intervention de Jean Arthuis au Sénat en réponse au premier président de la Cour des comptes, Feb. 22, 2006, [ LINK ]; Cour des Comptes, rapport public annuel 2007, [ LINK ]; Assemblée Nationale, Rapport sur le projet de loi portant dispositions statutaires applicables aux membres de la Cour des comptes, May 17, 2006, [ LINK ]
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| 56e: In practice, the audit agency receives regular funding. | ||||||||
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Comments: References: Cour des Comptes, Rapport public annuel 2007, [ LINK ]; Assemblée Nationale, Rapport sur le projet de loi portant dispositions statutaires applicables aux membres de la Cour des comptes, May 17, 2006, [ LINK ]
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| 56f: In practice, the audit agency makes regular public reports. | ||||||||
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Comments: References: Cour des Comptes, Rapport public annuel 2007, [ LINK ]; Assemblée Nationale, Rapport sur le projet de loi portant dispositions statutaires applicables aux membres de la Cour des comptes, May 17, 2006, [ LINK ]
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| 56g: In practice, the government acts on the findings of the audit agency. | ||||||||
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Comments: References: Cour des Comptes, Rapport public annuel 2007, [ LINK ]; Assemblée Nationale, Rapport sur le projet de loi portant dispositions statutaires applicables aux membres de la Cour des comptes, May 17, 2006, [ LINK ] Senat, Rapport sur l'enquête de la Cour des comptes relative aux frais de justice pénale, 2006, [ LINK ]
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| 56h: In practice, the audit agency is able to initiate its own investigations. | ||||||||
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Comments: References: Cour des Comptes, Rapport public annuel 2007, [ LINK ]; Assemblée Nationale, Rapport sur le projet de loi portant dispositions statutaires applicables aux membres de la Cour des comptes, May 17, 2006, [ LINK ] Senat, Rapport sur l'enquête de la Cour des comptes relative aux frais de justice pénale, 2006, [ LINK ]
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| 57 | Can citizens access reports of the supreme audit institution? | |||||||
| 57a: In law, citizens can access reports of the audit agency. | ||||||||
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Comments: The Cour des Comptes produces reports for public distribution. It also produces specific reports ('rapports particuliers') not intended for public distribution. The latter regards the management of publicly-owned companies. References: Article 135-3 of the Code of Financial Institutions, [ LINK ]
Peer Review Comments: Citizens cannot access all reports, only those for public distribution.
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| 57b: In practice, citizens can access audit reports within a reasonable time period. | ||||||||
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Comments: Those reports which are intended for public distribution are available for free on the web-site or upon request. References: Web-site of the Cour des Comptes, [ LINK ]; Cour des Comptes, Rapport d'Activités 2006, [ LINK ]; Cour des Comptes, Rapport sur la Situation et les Perspectives des FInances Publiques, June 2007, [ LINK ]
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| 57c: In practice, citizens can access the audit reports at a reasonable cost. | ||||||||
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Comments: Those reports which are intended for public distribution are available for free on the web-site or upon request. References: Web-site of the Cour des Comptes, [ LINK ]; Cour des Comptes, Rapport d'Activités 2006, [ LINK ]; Cour des Comptes, Rapport sur la Situation et les Perspectives des FInances Publiques, June 2007, [ LINK ]
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