Do parliamentarians use the audits they commission from the Court of Auditors? Exploratory research

Les parlementaires utilisent-ils les audits qu’ils commanditent à la Cour des comptes ? Recherche exploratoire

Manel Benzerafa-Alilat, Nino Tandilashvili () and Marion Friscia
Additional contact information
Manel Benzerafa-Alilat: CEROS - Centre d'Etudes et de Recherches sur les Organisations et la Stratégie - UPN - Université Paris Nanterre
Nino Tandilashvili: CEROS - Centre d'Etudes et de Recherches sur les Organisations et la Stratégie - UPN - Université Paris Nanterre, ISC Paris - Institut Supérieur du Commerce de Paris

Post-Print from HAL

Abstract: For the first time during the 5th Republic, French Assemblée nationale and Sénat have rejected the Public Accounts and Audit Bill (2021). Recently, the examination of the bill of law on the multiannual programming of public finances 2023-2027, which was disrupted by its rejection by the deputies at first reading, was interrupted. This is a strong political message to the Government. What are the legal consequences of this?

Keywords: financial laws; State budget; public accounts; Public Accounts and Audit Bill; multiannuality; Institution supérieure de contrôle (ISC); Cour des comptes; informations relatives à la performance; Parlement; utilisation des rapports d’audit (search for similar items in EconPapers)
Date: 2023-05-26
New Economics Papers: this item is included in nep-acc
Note: View the original document on HAL open archive server: https://hal.science/hal-04390793
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in G&FP - Gestion & finances publiques : la revue, 2023, 2, pp.6-18. ⟨10.3166/gfp.2023.2.001⟩

Downloads: (external link)
https://hal.science/hal-04390793/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04390793

DOI: 10.3166/gfp.2023.2.001

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().