Le contrôle financier des villes
By: Delion, André G
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ArticlePublisher: Paris : IIAP, avril/juin 1981Revue Française D'Administration Publique 18, p. 33-44Abstract: 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.Abstract: 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.Abstract: 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
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.
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.
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
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