Les chambres régionales des comptes

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

The production process of the room is however marked. We will endeavor here to specify the process of jurisdictional check procedure and the control of management operated by the CRC, who are clean attributions of the rooms. ^45(*)46(*)

The process is almost always the same one, after the designation of a rapporteur or a team : the magistrate operates a withdrawal of the accounts near the Clerc's Office and begins from the investigations which will in particular lead it to strip bundles and to carry out physical investigations near the entities concerned. Once the report/ratio written, this one will be transmitted for opinion, accompanied by the jurisdictional proposals, with the public ministry.

The report/ratio passes then on of deliberated : the rapporteur comments on, the government commissioner concludes, possible deliberation, decision-making ; either the accountant receives discharge in the event of validity of the accounts, or one will address injunctions to him in order to supplement the file ; at the end of deliberated, the rapporteur writes a project of judgment : finalized, it Co-will be signed by the president of room or section ; notification of the judgment to the accountant, examination of the answers brought by the accountant, new report/ratio, new deliberated, as many time as necessary until the final judgment, if the answers and justifications are considered to be insufficient, it to him will be inflicted a debit balance [nap remaining definitively with the load of the public accountant], the room can, finally, impose fines in certain cases of figures.

The control of management of the local communities and local publicly-owned establishments takes place, him, of office, that is to say since the law of February 6, 1992 on the reasoned request of the prefects or the legal representatives of the authorized local communities.

The rooms are thus interested in the regularity of the operations, implying here the directors and the accountants, but also on since 1988, on « the regular use of the appropriations, melt or values », whose accounts can be supplemented by checks on the spot, operated under the same conditions and forms that those carried out by the Court of Auditors.

The room has also faculty to invite any person concerned with a particular management. In progress, or at the end of the instruction, the first contradiction, abstract, is established between the rapporteur or the president of the regional room and the directors interested.

After examination of the report/ratio by the room, the one second contradiction, formal, is established according to a procedure copied on the jurisdictional procedure (C. Fine jur., art L. 241-9). Then, the procedure envisages the communication of the provisional letters of observation to the directors, which have the ability to represent themselves in front of the room in order to possibly supplement their parade, but do not have an other type of recourse.

And it is also one of the sources of recrimination of controlled, which are not found in front of a traditional jurisdiction, a such administrative court, and thus do not have possibilities of recourse.

The final observations are notified by the president with the directors and the legal representatives of the communities or interested publicly-owned establishments. These letters were initially secret, after the law of March 8, 1982 ; since the law of January 15, 1990 (art 16-II), the room communicates the contents of the letters to the councils deliberating on the organizations concerned with the opinion and the thirds can take note of it as soon as this communication took place (decree of August 23, 1995, art 117). The same procedure applies, any thing equalizes in addition, at the organizations acting, for example, by delegation of public utility.

* ⁴⁵ We recall here for information competences of the CRC  .:

The control of the accounts  ; the examination of management  ; the re-establishment of the budgets, on request of the representative of the State  ; The management in fact, bearing on handling not - authorized public funds

The CRC also intervene in other fields the such market analyzes and delegation of public utility, or even the alarm of the communities shareholders of mixed economy

* ⁴⁶ J.Magnet, Court of Auditors. Institutions associated and regional rooms with the accounts, Shepherd-Levrault, 1996, p. 342 and suiv.