La cour des comptes, auxiliaire de la démocratie

Abstract

The Court of Auditors is an independent jurisdiction whose work sheds an objective and piercing light on public policy management. The reports it publishes, such as the annual public report or various thematic reports, are invaluable sources of information for the citizen and even more for his representatives in the National Assembly and the Senate. In addition, as established by the Constitution and the 1st August 2001 Organic Law regarding the budget system, MPs can benefit from the "assistance"? of the Court which complements the works specifically submitted to their attention. The work of Parliament is thereby clarified, in particular with regards to the budgetary procedure. The possible evolution of the missions and organization of financial jurisdictions will further improve the Court's role in evaluating public policies in collaboration with parliament.