La LOLF et le contrôle des finances publiques (Record no. 35958)
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000 -LEADER | |
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fixed length control field | 01931naa a2200193uu 4500 |
001 - CONTROL NUMBER | |
control field | 0090115083737 |
003 - CONTROL NUMBER IDENTIFIER | |
control field | OSt |
005 - DATE AND TIME OF LATEST TRANSACTION | |
control field | 20190218141815.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
fixed length control field | 100901s2006 xx ||||gr |0|| 0 fre d |
999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
041 ## - LANGUAGE CODE | |
Language code of text/sound track or separate title | fre |
100 1# - MAIN ENTRY--PERSONAL NAME | |
Personal name | LASCOMBE, Michel |
9 (RLIN) | 42052 |
245 10 - TITLE STATEMENT | |
Title | La LOLF et le contrôle des finances publiques |
260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
Place of publication, distribution, etc. | Paris : |
Name of publisher, distributor, etc. | ENA, |
Date of publication, distribution, etc. | 2006 |
520 3# - SUMMARY, ETC. | |
Summary, etc. | One of the essential elements of the reform introduced by the LOLF is the complete reorganisation of the control of the states public expenditure. First of all, the LOLF embodies a new concept of control : it is no longer only the verification of an operations regularity; it also establishes whether the management decision taken was efficient. Control now aims at determining whether or not a specific decision made it possible to reach the objectives set by a certain programme. Secondly, in lieu of a single control, the LOLF provides for a series of controls undertaken by various entities. Control is carried out first of all through information from all administrations received by Members of Parliament, a pre-control which requires that information in the form of reports be given in due time and be usable and used by Members of Parliament for the preparation of the next budget. Parliamentary control stricto sensu is done by the financial commissions of the Assembly and the Senate, notably by means of on-site accounts examinations in administrations conducted by members of the commissions and the control and evaluation mission of the Assembly. The third form of control is that of the Cour des comptes (Audit Office), whose rôle becomes extremely important when called upon to certify state accounts |
700 1# - ADDED ENTRY--PERSONAL NAME | |
Personal name | VANDENDRIESSCHE, Xavier |
9 (RLIN) | 42053 |
773 08 - HOST ITEM ENTRY | |
Title | Revue Française D'Administration Publique |
Related parts | 117, p. 131-147 |
Place, publisher, and date of publication | Paris : ENA, 2006 |
International Standard Serial Number | ISSN 01527401 |
Record control number | |
942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
Koha item type | Periódico |
998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
-- | 20100901 |
Operator's initials, OID (RLIN) | 1508^b |
Cataloger's initials, CIN (RLIN) | Daiane |
998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
-- | 20100902 |
Operator's initials, OID (RLIN) | 1126^b |
Cataloger's initials, CIN (RLIN) | Carolina |
No items available.