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Les chambres régionales des comptes


par Jean-Philippe SOL
ENS Cachan - DEA Action Publique et Sociétés Contemporaines 2001
  

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DEA « PUBLIC ACTION AND CONTEMPORARY COMPANIES » - HIGHER TEACHER TRAINING SCHOOL OF CACHAN- 2000/2001

DIRECTOR OF THE MEMORY : Jean-Claude Thoenig

REGIONAL ROOMS ACCOUNTS

THE REGIONAL ROOM OF HIGH-NORMANDY

For a sociological approach of a local system of action and a setting in prospect for the action of the financial magistrates through the role of the external financial control exerted by the regional rooms of the accounts (1982- 2000)

DEA « PUBLIC ACTION AND CONTEMPORARY COMPANIES » - HIGHER TEACHER TRAINING SCHOOL OF CACHAN- 2000/2001 1

General note of presentation 7

Introduction 7

I- STRUCTURAL DATA OF THE LOCAL SYSTEM OF ACTION : LOCAL COMMUNITIES, THE REPRESENTATIVE OF THE STATE, THE REGIONAL ROOM OF THE ACCOUNTS 13

THE PHÉNONEME OF DECENTRALIZATION AND THE CONTROL OF THE ACCOUNTS 13

DIMENSIONS CONSTITUTIVE OF TERRITORIAL PUBLIC MANAGEMENT 15

[1) The national definition of competences 15

[2) The local distribution of competences 16

THE RESOURCES (RECEIPTS) OF THE LOCAL COMMUNITIES : FORM OF THE MECHANISMS OF SOLIDARITY ENTERS THE CENTER AND THE PERIPHERY THEN BETWEEN THE VARIOUS ELEMENTS OF THE PERIPHERY 18

[1) The use of the equalization like vertical redistributive mechanism 19

[2) Emergence of mechanisms of horizontal equalization 19

[3) Funds of correction of regional imbalances 20

[4) Financial power of the local authorities 20

TERRITORIAL POLYMORPHISM AUTHORIZES A FLEXIBLE PUBLIC ACTION 21

[1) The aiming rationnalisatrice of the reforms of territorial regrouping emanating from the center 21

[2) A flexible public action 22

THE DYNAMICS OF DEVOLUTION LIKE METHOD OF THE NEW RELATIONS CENTER-PERIPHERIES AND CHANGES OF THE METHODS OF THE SUPERVISION 23

[1) Devolution in the French case 23

[2) Implementation a recent 24

THE STATE AND TERRITORIAL PUBLIC MANAGEMENT : A DELEGATION OF POWERS AND MEANS TOGETHER WITH A PERMANENCE OF THE MODE OF FINANCIAL AND BUDGETARY CONTROL 25

[1) The remanence of the central eye on the territorial funds 25

[2) An obliged partnership 26

A POLITICAL AUTONOMY UNDER CONTROL 27

[3) Establishment of the budget like initial vector of the local public policies 27

[4) A control in the shape of iron triangle 28

[5) The fundamental role of the Prefect 30

THE ROLE OF THE REGIONAL ROOMS OF THE ACCOUNTS IN THE FINANCIAL ANALYSIS OF THE LOCAL COMMUNITIES 31

[1) Missions of the regional rooms of the accounts 31

[2) Quantitative elements 33

The Regional Room of the Accounts of High-Normandy 34

Quantitative elements of the activity of the regional rooms at the national level 35

[3) Some concrete cases of public affairs 35

II - OUTLINE OF ANALYSIS OF THE OPERATING MODE OF THE REGIONAL ROOM OF THE ACCOUNTS 39

THE OPERATION OF THE REGIONAL ROOM OF THE ACCOUNTS 39

[1) General organization of the rooms 39

[2) The characteristic of the regional rooms of the accounts 40

THE ORGANIZATION INTERNS ROOM 42

[1) The diary : programming of controls and rationalization of the means 42

[2) An increasing rationalization of the activities 45

[3) The autonomy of the magistrate 46

[4) At the rate/rhythm of the organization : collegial structure and contradiction 49

THE PLACE OF THE REGIONAL ROOM OF THE ACCOUNTS IN THE POLITICO-ADMINISTRATIVE SYSTEM OF REGULATION 51

[1) What it is not : the example of the Independent Administrative Authorities 51

THE TRADE OF FINANCIAL MAGISTRATE STRONGLY FRAMED BY THE MEMBERS OF THE COURT OF AUDITORS 52

[1) Members of a body 52

[2) Division of the labor within a regional room of the accounts 54

[3) The trade of magistrate within the room 55

[4) An organization in network directed by the members of the Court of Auditors 60

III- THE FINANCIAL MAGISTRATE OF THE REGIONAL ROOM OF THE ACCOUNTS IN THE SYSTEM OF FRENCH REGULATION POLITICO-ADMINISTRATIVE 65

COMPARATIVE STEP OF THE RECENT POLITICO-ADMINISTRATIVE EVOLUTIONS 67

[1) Various levels of the Public action : the European example 67

[2) Evolutions of the paradigms related to public control 69

[3) Jurisdictional control versus the system of the Audit 70

THE SYSTEM OF LOCAL ACTION IN THE POLITICAL ARENA 71

[1) Local public problems 71

[2) Relations between the room and the Prefects 73

[3) The regional room and the legal judge 74

THE INTEGRATION OF THE STAKES AT THE NATIONAL LEVEL 75

[1) A political process which contributed to solidify the perimeter of intervention of the regional rooms of the accounts 75

[2) The Senate like aggregation of the local political claims and receptacle of the capacities of political integration 76

[3) Differentiated requests for adaptation 78

[4) Depth of the networks of public action 80

[5) Synoptic table of the networks of actors related to the system of action 82

NATIONAL POSITION, LOCAL POSITION : EXAMINATION OF MANAGEMENT TO THE EVALUATION OF THE PUBLIC POLICIES 83

[1) A magistrate is not Préfet : two bodies of the king 83

[2) The control of management or the evaluation of the public policies ? 84

[3) Towards a significant evolution of the mode of regulation ? 87

[4) Integration and not-resolution of problems 88

[5) The French model of the against-role 89

CONCLUSION. 94

A system of action directed towards a marginal adjustment 94

The answer of the magistrates 95

GENERAL BIBLIOGRAPHY 97

General note of presentation

I make a point of thanking the President for the regional room of High-Normandy, Mrs Lamarque, for the reception which she agreed to hold to me, like all the magistrates and collaborators of the room of High-Normandy.

On the report as such, I tried to apply some concepts and to use different in order to elucidate as much as possible the few questions presented in introduction. The report is not exhaustive but I tried as well as possible to use that I had, taking into account the means or information to which I could have access.

I am in addition persuaded, following this drafting, that work of the comparative type, including/understanding the countries of Eastern Europe and from the European point of view, can be profitable to enrich a sociological approach by the phenomena politico-administrative related to the reorganization of the territories.

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