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Le contrôle financier des villes (Record no. 38477)

000 -LEADER
fixed length control field 01650naa a2200205uu 4500
001 - CONTROL NUMBER
control field 1012811344337
003 - CONTROL NUMBER IDENTIFIER
control field OSt
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20190218141941.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 110128s1981 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
9 (RLIN) 40757
Personal name Delion, André G.
245 10 - TITLE STATEMENT
Title Le contrôle financier des villes
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Paris :
Name of publisher, distributor, etc. IIAP,
Date of publication, distribution, etc. avril/juin 1981
520 3# - SUMMARY, ETC.
Summary, etc. Local governments have grown in sixe and multiplicity of functions to a point where, in terms of revenues and expenditure, they have reached levels outpassing in certain cases numerous State budgets.
520 3# - SUMMARY, ETC.
Summary, etc. This trend has led in France to setting up an original system of auditing communal finance which, in view of the "population explosion", focusses more and more on four main objectives, especially vital for large townships: given them uniform and compulsory tools for financial management in order to improve operation and diminish the risks of error; set up permanent arrangements for a 'prophylactic' defence of citizens; check ex post the smooth working of the whole of the auditing machinery; contribute to an objective information of citizens about the regularity and efficiecy of the local officials' management.
520 3# - SUMMARY, ETC.
Summary, etc. Such a system looks extremely centralized. The author's analysis, however, brings out its necessary stringency as a first requisite which eventualy will have to evolve towards some sort of collectively accepted discipline
773 08 - HOST ITEM ENTRY
Title Revue Française D'Administration Publique
Related parts 18, p. 33-44
Place, publisher, and date of publication Paris : IIAP, avril/juin 1981
International Standard Serial Number ISSN 01527401
Record control number
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Periódico
998 ## - LOCAL CONTROL INFORMATION (RLIN)
-- 20110128
Operator's initials, OID (RLIN) 1134^b
Cataloger's initials, CIN (RLIN) Daiane
998 ## - LOCAL CONTROL INFORMATION (RLIN)
-- 20110131
Operator's initials, OID (RLIN) 1604^b
Cataloger's initials, CIN (RLIN) Carolina

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