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Financial jurisdictions and the prevention of corruption

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The French Supreme Audit Institution (Cour des comptes)

The regional Chambers of accounts

The Budget and Finance Disciplinary Court

The financial jurisdictions

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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 …

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The financial judge

Audits the accounts and the management of public bodies as regards their regularity and efficiency

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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

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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

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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

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Financial jurisdictions indirectly contribute in fighting corruption

Prevention

Development of the judicial grounds as regardsrelations 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

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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

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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

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