000			01650naa a2200205uu 4500
001			1012811344337
003			OSt
005			20190218141941.0
008			110128s1981 xx ||||gr |0|| 0 fre d
100	1		_940757 _aDelion, André G.
245	1	0	_aLe contrôle financier des villes
260			_aParis : _bIIAP, _cavril/juin 1981
520	3		_aLocal 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		_aThis 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		_aSuch 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	0	8	_tRevue Française D'Administration Publique _g18, p. 33-44 _dParis : IIAP, avril/juin 1981 _xISSN 01527401 _w
942			_cS
998			_a20110128 _b1134^b _cDaiane
998			_a20110131 _b1604^b _cCarolina
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c38477 _d38477
041			_afre