FOHANNO, François <br/><br/>
La gestion financière :  budget et programmation 

 - Paris :  IIAP,  avril/juin 1988 
<br/><br/> Financial management depends on a series of short, medium and long term estimates prepared in the runup to each five year military plan bill, as well as annual runups to national budget bills. Actual spending is monitored during regular meetings, ongoing coordination with the finance department, chiefs of staff and the authorities responsbile for providing and superising the funds. At this level, the main problems are external events and unforeseeables. DGA, the procurement body, translates operational needs, as defined by the chiefs of staff, into equipment specifications and either carries out the work itself or contracts it out to private industry. Although some degree of flexibility is possible, the armed forces are no 'market' with a speficif 'product' in the standard sense of these terms. Surviving on public funds, it cannot readily escape the restrictions of budget regulations and government accounting principles