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Le personnel du ministère des finances sous la IVe République - le cas des contrôleurs des dépenses engagées

By: KOTT, Sébastien.
Material type: materialTypeLabelArticlePublisher: Paris : ENA, 2003Revue Française D'Administration Publique 108, p. 565-576Abstract: With the decree of 23 January 1956, Controllers of Expenditure Commitments, whose functions had been clearly established since 1922, became Financial Controllers. In fact, this seemingly banal name change reflected a speeding up in the modernisation both of public finances and of the administration as a whole during the 50s. The change in title and the establishment of a “corps” of financial controllers put emphasis on the functions of analysis, advice and specialised knowlege, in contrast with the previous concept of control in terms of law and accounting
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With the decree of 23 January 1956, Controllers of Expenditure Commitments, whose functions had been clearly established since 1922, became Financial Controllers. In fact, this seemingly banal name change reflected a speeding up in the modernisation both of public finances and of the administration as a whole during the 50s. The change in title and the establishment of a “corps” of financial controllers put emphasis on the functions of analysis, advice and specialised knowlege, in contrast with the previous concept of control in terms of law and accounting

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