Court of Auditors

The Cour des Comptes represents France's distinctive approach to financial accountability, combining judicial functions with performance evaluation in ways unknown to Anglo-Saxon audit offices.

Institutional Characteristics

The Court occupies unique constitutional space:

Constitutional Status: Article 47-2 establishes roles: - Assisting Parliament and Government - Evaluating public policies - Informing citizens - Judicial and administrative hybrid

Magisterial Composition: Members are magistrates: - Life tenure protections - Judicial procedures - Prosecutorial functions - Elite recruitment (ENA traditional)

Comprehensive Jurisdiction: Covering all public funds: - State accounts certification - Social security review - Local government audit - Public enterprise control - EU funds verification

Control Functions

The Court exercises multiple oversight types:

Regularity Control: Traditional financial audit: - Accounting accuracy verification - Legal compliance assessment - Fraud and error detection - Public accountant judgment - Financial sanctions possible

Management Control: Performance evaluation: - Efficiency assessment - Effectiveness measurement - Economy examination - Best practice identification - Recommendation formulation

Policy Evaluation: Broader assessment including: - Program coherence analysis - Inter-administrative coordination - Implementation gap identification - Reform proposal development - Cross-cutting issue examination

Public Reporting

Transparency mechanisms multiply accountability:

Annual Public Report: February publication tradition: - Major findings synthesis - Media attention focus - Political debate catalyst - Administrative response requirement - Follow-up monitoring

Thematic Reports: Specialized investigations on: - Healthcare system efficiency - Education spending effectiveness - Infrastructure investment - Environmental policy implementation - Digital transformation progress

Parliamentary Support: Assisting legislative oversight: - Budget law execution reports - Social security financing analysis - Special investigation requests - Committee hearing participation - Technical expertise provision

Impact and Limitations

The Court's influence operates through multiple channels:

Direct Effects: - Financial recoveries - Administrative sanctions - Procedure improvements - Waste elimination - Fraud prosecution referrals

Indirect Influence: - Media amplification - Political pressure - Bureaucratic anticipation - Best practice diffusion - Cultural change promotion

Constraints: - No binding power - Political will dependence - Implementation monitoring limits - Resource constraints - Access restrictions