Les chambres régionales des comptes

[2) Evolutions of the paradigms related to public control

For Sylvie TROSA^72(*), General Rapporteur with the General Council of the Evaluation, there is currently a concept of culture of the result which results in forms of budgeting by results.

One realized that the concept of objectives raised of agonistic processes, which, by derivation, the concept of results pushed, making it possible to lead more easily to a decision or a budget.

The step specialist in comparative literature which it took relates to the Anglo-Saxon countries, the Scandinavian countries, Singapore, the Philippines. Among the tendencies which it distinguishes, it indicates in particular that of the return of the State incarnated by the school of the new contractualism with steps based on the exchange, listening, of the reciprocal rights and obligations.

Two great evolutions are also indicated since we would have passed from a play of lego on the institutional structures to a work on the system consisting in making function various reforms together (budget, evaluation, benchmarking, decentralization, etc.) according to a strategic postulate to leave the citizen to change the structures.

Then, there would be strategic reflections to carry out on the services to deliver, the way of managing the human and material means, the tools of communication to be implemented. Public management becomes prevalent here in measurement or it makes it possible to think and act rationally on clearly built objects. The tendency is here with the simplification of the objectives and the indicators, with the use of the budget like stamps systems of indicators and the use of reliable information systems and little complexes and the use of systems of evaluations in order to measure the repercussions on the environment^73(*).

The administrative reforms which go in the same direction allow moreover a comparison at the international level^74(*) and one assists, as in the French case, with the development of the principle of responsibility with generalization for controls a posteriori. The majority of the countries thus enormously worked on the evaluation and the responsibility within the framework for the orientations stated above.

[3) Jurisdictional control versus the system of the Audit

However, of the differences remain between the various models, between jurisdictional control with the Frenchwoman and the Anglo-Saxon audit : « You have in fact two great systems. One which is the system of the audit, which is the English system, more fixed on certification and then the system with the Frenchwoman, who is jurisdictional control, that one divides with some countries, Belgium, Italy, Portugal, Spain ........ In the system of public accounts, you have a judgment of the accounts which is not a certification ..... There is nevertheless a judgment on their behaviors, on the quality of controls which they exerted.... It is a very particular mission... The Anglo-Saxon audit is more, is much closer to the systems of certification »^75(*).

Footbridges were installation in order to compare the methods. It is the case for example with the creation of the organization of the regional institutions of external control of the finance public (EURORAI), created in 1992. « One of my colleagues went to England to see how they make for the control of the hospitals... One approaches the techniques of Audit... We have contacts with these people-there [auditors] to know how they operate... We are less and less locked up in our manner of making.... The evolution of the control of management in is a proof... We integrated efficiency, the effectiveness... It is also one of our concern of knowing how are spent the public funds »^76(*).

* ⁷² Sylvie Trosa, «  Reforms of the State in France and Europe  », State and Public Gestion, the Economic Council of Analysis, French Documentation, 1996.

* ⁷³ He would be here relevant to compare current teaching in the university dies dedicated to the training of the senior officials, the ENA or the Political Institutes of Studies, but also the foreign universities which give such trainings, for example the University of London or Bocconi of Milan.

* ⁷⁴ Anne-Marie Leroy, «  Administrative reforms in the OECD countries  », State and Public Gestion, the Economic Council of Analysis, French Documentation, 1996.

* ⁷⁵ Extract of the discussion with Daniele Lamarque, President of the regional room of High-Normandy.

* ⁷⁶ Extract of the discussion with Mr Ruellan, government Commissioner to the regional room of High-Normandy.