Les chambres régionales des comptes

[3) The trade of magistrate within the room

Remain that the trade of magistrate consists in analyzing the accounts and only the accounts. As Philippe Boeton underlines it, one of the major problems remains the comprehension of the behavior of the managers : « We badly do not have magistrates who never made administration activates... They remained in the jurisdictional field... But they did not know the difficulty for the manager of being confronted with the right, gold for controlling well, it also should be included/understood how the managers are brought to make decisions »^52(*).

However, the reception which one holds to the magistrate is not systematically loan of suspicion. « The elected officials whom I know, they are completely well laid out in our connection and they await with interest the result of our work...

They need external information compared to what says to them the other territorial elected officials or the other civils servant »^53(*).

The technical or functional correspondents of the financial magistrates are also quite disposed in their opposition. « The CRC, tells Christian Marquet, associated secretary-general of Roanne, wanted especially to make sure that the financial life of the city was well controlled », which led it in detail to peel the management of the debt and the treasury.

Christian Marquet thus transmitted to the magistrate, for all the controlled period, the whole of the reports/ratios which it writes for submission to the committee of supply. Those, beyond the profits carried out, account for the strategy of debt and the casch management adopted by the direction of finances. Result : observations of the room « highlight that Roanne gave again room for maneuvers while exploiting its bottom of assessment » »^54(*).

For Joel Lebourg, secretary-general, it is however necessary to moderate the table^55(*) : « Nobody can dispute the paramount part played by the regional rooms of the accounts in the total context of decentralization, I would not dispute the opinions given by the eminent territorial, burning administrators (too much ?) defenders of the courses regional of the accounts. However, one can for example deplore that the relation with the magistrate in load of a control is not based on collaboration, but more,... on mistrust, the search for a less index of a fault, the inquisitorial side and the feeling that there is, a priori, inevitably « chicanery » some share .................. But when one speaks about effectiveness and efficiency, concern of which should be inspired the local communities, I think that the slownesses observed on the level of the jurisdictions, whatever is the order, become increasingly inadmissible. It is sometimes not easily comprehensible that observation, even of the sanction, relate to facts or generating decisions of rights, catches several years before, under the lawful conditions, with control of legality with the support. 

There is no question of questioning competences of « holders » of the control of legality, which misses, them also, of means. But, in parallel, the control a priori which must be carried out runs up, him also, with the problem of competences and the means. »

The magistrate charged to control the accounts finds on his way of investigation the prescriber of the handling of the funds (the director) and the accountant, that which handles the funds.

The latter check the funds after having examined the validity of it and control the countable device (quality of the director, availability of the funds, validity of the credit, legal tender character of the payment).

Correlatively, the accountant is responsible for the operations related to the handling of the funds but it cannot be however opposed to the client.

As underlines it an implied observer, Régis of Castelnau, Avocat-conseil to the local communities,  « many directors had to make the training. , of a mode of control with which, up to that point, they had not been confronted »^56(*). The author does not suppose results quantifiable but personal confrontation has to reinforce the severity of the accountant.

« In two words and to speak about the dispute, the task of the room aims two types of people, the directors, the accountants. ... The accountants, that passes by way of judgment... This dispute can continue before the Court of Auditors. The Council of State acting as Supreme court of appeal in our order of jurisdiction.... Directing side, the dispute could be the dispute by the director of the observations which are made by the room of the accounts...

I make sure nevertheless that the room followed the procedure which makes it possible the director to contradict and in particular, the CRC is obliged to propose with

the director a hearing. »^57(*)

The examination of management poses the delicate problem of the division between opportunity and regularity ; because the judge does not have to put forth judgments on the choices which concern the political responsibility for the elected official. Also, the jurisdictional aspect is not the aspect which poses the most problem with the magistrates because it is also marked out the most.

There or of the questions are more and more frequently posed, it is in the field of the examination of management.

«  From now on, in the majority of controls of management, one takes some sectors of public policies and one will try to deepen. One examined for example the management of domestic waste ........... One cannot say that the letters of the rooms are really audits.... ..... The large accounts concern the plenary one, therefore one will examine in this formation the very great communities, the area, two departments, the CHU, the large communities, Evreux, Le Havre »^58(*).

As the additions Jacques Pages, the President of section of the regional room of High-Normandy : « The control of management is rather difficult to define knowing that there are, in my direction, some obliged passages : which is the financial standing of the community ? The bolts necessary to correct use of the public funds were set up within the services of the community ? The operations of devolutions of the markets are they correctly unrolled ?

As much to say that the control of management appears as the principal mission of the regional rooms knowing that gradually we direct ourselves towards an evaluation of the public policies : the objectives that was fixed the deliberating body are achieved ? »^59(*).

And this passage of the control of management to the evaluation of the public policies is an eminently recent evolution.

« Essential modification that I would see [Compared to its period of magistrate, between 1986 and 1993]... It is that we turn at present much more to control of management...

One is turning much more to the director that towards the accountant, it is perhaps for that that the directors ruent a little bit in the stretchers... Senators. in particular... claimed that the public ministry concludes explicitly on the observations from management which are emitted... That wants to say that they tried to draw up an additional legal barrier ....... One clings much more to the financial standings communes...

These financial analyzes are done in two directions, if you want, the evolution of the commune itself and then the comparisons with the other communities ..... One would move towards an appreciation in the manner of working of the accountant »^60(*).

It is true that those also evolve/move : «  There are technicalities increasingly large in the local communities and in particular the financial technique ..... the financial technique evolves/moves enormously... Then we have continuing educations »^61(*).

Other subjects of recrimination can appear. «As regards accountant... It is to impose sanctions and settings in debit balance to them. on subjects without minor doubts and which do not reflect the anomalies that they they know. They must think that one does not go where it is important...

Perhaps can they also think that one rather easily traps them on anomalies which they made... And they cannot all see... As regards elected official, I do not think that here, in High-Normandy, one makes us really reproaches of control of opportunity »^62(*) .

This last assertion is confirmed by Jacques Pagès : « At the jurisdictional level, it is to be sometimes a little too severe.... By the elected officials, it is to involve us a little too much in the management of their community whereas they consider responsible only in front of the voter. However, there is no example of control in which we would be interfered opportunity »^63(*).

Opportunity is the concept which determines the bond institutionnellement agonistic between the magistrate and the elected official. On the democratic legitimacy of the one, is superimposed technocratic and administrative legitimacy other, charged to avoid, in the most objective way and most neutral which is, with the fellow-citizens a financial shipwreck, such as for example the town of Angouleme, in the previous years.

* ⁵² Extract of the discussion with Philippe Boeton, magistrate with the regional room of High-Normandy.

* ⁵³ Extract of the discussion with Philippe Boeton, magistrate with the regional room of High-Normandy.

* ⁵⁴ The Gazette of the Communes, n° 1516 of the 13/09/2001.

* ⁵⁵ «  Communities- CRC  : not with mistrust  », The Gazette of the Communes, n°1535 of the 31/01/2000.

* ⁵⁶ B. Boyer, R. De Castelnau, Portrait of the regional rooms of the accounts, L.G.D.J, 1997, p.70.

* ⁵⁷ Extract of the discussion with Mr Ruellan, Government Commissioner to the regional room of High-Normandy.

* ⁵⁸ Extract of the discussion with Remi Janner, magistrate with the regional room of High-Normandy.

* ⁵⁹ Extract of the discussion with Jacques PAGES, President of section to the regional room of High-Normandy.

* ⁶⁰ Extract of the discussion with Commissioner Ruellan the Government, with the regional room of High-Normandy.

* ⁶¹ Extract of the discussion with Mr Ruellan, Government Commissioner to the regional room of High-Normandy.

* ⁶² Extract of the discussion with Philippe Boeton, magistrate with the regional room of High-Normandy.

* ⁶³ Extract of the discussion with J. PAGES, President of section to the regional room of High-Normandy.