Les relations avec les pouvoirs législatif, exécutif et judiciaire
By: SOUSA, Alfredo de
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ArticlePublisher: Paris : IIAP, avril/juin 1999Revue Française D'Administration Publique 90, p. 241-248Abstract: The rules, which apply to high level institutions carrying out control functions generally, have a cosntitutional foundation, which guarantees their independence with respect to the three State powers. Beyond the guarantees provided by these rules, the institutions generally enjoy autonomy in their financial and personnel management and a large degree of budgetary autonomy. Finally, the supreme audit institutions collaborate, to a greater or lesser extent depending on the country concerned, with the judiciary which ensures that the controls are effective, and also with the legislative power, which is the principal addressee of their work
The rules, which apply to high level institutions carrying out control functions generally, have a cosntitutional foundation, which guarantees their independence with respect to the three State powers. Beyond the guarantees provided by these rules, the institutions generally enjoy autonomy in their financial and personnel management and a large degree of budgetary autonomy. Finally, the supreme audit institutions collaborate, to a greater or lesser extent depending on the country concerned, with the judiciary which ensures that the controls are effective, and also with the legislative power, which is the principal addressee of their work
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