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Financial Jurisdiction Code
Legislative part
BOOK I: The Court of Auditors
TITLE I: Missions and organization
CHAPTER I: Missions
Section 1: Judgment of the accounts
Article L111-1

The Court of Auditors judges the accounts of public accountants, subject to the competence that the
provisions of this code attribute, in the first instance, to the regional and territorial chambers of
accounts.
It rules on appeals against judicial decisions rendered by regional chambers and
territorial accounts.

Section 2: Control of accounts and management
Article L111-2

Through its controls, the Court of Auditors verifies on the spot and on the spot the regularity of revenue and expenditure
described in the accounts and ensures the proper use of credits, funds and securities managed by the departments and
bodies under its jurisdiction.

Article L111-3

The Court of Auditors controls State services and other legal persons governed by public law, under
reserve of the competence attributed to the regional and territorial chambers of accounts.

Article L111-4

The Court of Auditors controls public enterprises.

Article L111-5
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The Court of Auditors controls the social security institutions.

Article L111-6

The Court of Auditors can control bodies which receive financial assistance from a person
referred to in Article L. 133-3 or a compulsory levy within the meaning of Article L. 133-4.

Article L111-7

Without prejudice to the competence assigned to the regional audit chambers by article L. 211-7 of
this code and to the territorial chambers of accounts by articles L. 252-9-1, L. 262-10 and L. 272-8,
the Court of Auditors can control legal persons governed by private law of a health, social or
medico-social mentioned in article L. 312-1 of the code of social action and families and in article L.
6111-1 of the public health code and financed by the State, its public establishments or one of the organizations
mentioned in Article L. 134-1 of this code.

Article L111-8

When establishments, companies, groups and organizations, whatever their legal status, to which
legal persons under the jurisdiction of regional and territorial chambers of accounts
provide financial assistance exceeding 1,500 euros or in which they hold, separately or
together, more than half of the capital or of the votes in the deliberative bodies, or over which they exercise,
directly or indirectly, a preponderant decision-making or management power comes under the control of
several regional or territorial chambers of accounts, the Court of Auditors is competent to ensure
their control.
The Court of Auditors is also competent to ensure the control of establishments, companies,
groups and organizations, whatever their legal status, to which legal persons falling within the
jurisdiction of one or more regional or territorial chambers of accounts and of the Court of Auditors
together provide financial assistance exceeding 1,500 euros or in which they hold,
together, more than half of the capital or of the votes in the deliberative bodies, or over which they exercise,
together, directly or indirectly, a preponderant power of decision or management, in
conditions such that neither the Court of Auditors nor any of the regional audit chambers concerned is
only competent.
The provisions of the two preceding paragraphs and those of Article L. 111-17 apply to subsidiaries
establishments, companies, groups and organizations referred to in these paragraphs and in this article, when these
bodies hold in said subsidiaries, separately or together, more than half of the capital or of the votes
in deliberative bodies, or exercise, directly or indirectly, a preponderant decision-making power
or management.

Article L111-9
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The Court of Auditors can control, under conditions set by decree of the Council of State, the account
use of resources collected from the public by the bodies referred to in Article 3 of Law No. 91-772
of August 7, 1991 relating to representation leave in favor of associations and mutual societies and
accounts of organizations making a public appeal for generosity, in order to verify the compliance of
expenses incurred by these organizations for the objectives pursued by a public appeal for generosity.

This control may include checks with other organizations that receive organizations
mentioned in the first paragraph, in any form whatsoever, of the resources collected.

Article L111-10

The Court of Auditors can control, under conditions set by a decree in the Council of State, the compliance
between the objectives of the organizations benefiting from donations giving rise to the right to a tax advantage and the expenses
financed by these donations, when the annual amount of these exceeds a threshold set by a decree in Council
of state.

Article L111-11
The Court of Auditors can control the accounts that the public service delegates have produced to the
delegating authorities.

Article L111-12

The Court of Auditors controls the bodies mentioned in Article L. 313-17 of the Construction Code and
housing under the conditions provided for in Article L. 143-3.
The Court of Auditors controls the "Heritage Foundation".

Section 3: Evaluation of public policies
Article L111-13

The Court of Auditors contributes to the evaluation of public policies.

Section 4: Certification of accounts
Article L111-14

By certifying the accounts or reporting to Parliament on the quality of government accounts
public accounts for which it does not itself ensure the certification, the Court of Auditors ensures that these

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are regular, sincere and give a faithful image of the results of their management, their assets and their
financial situation.

Section 5: Delegation to regional and territorial chambers of
accounts
Article L111-15

The judgment of the accounts and the control of the accounts and the management of all or part of the organizations
falling within the same category may be delegated to the regional audit chambers by order of the
first president of the Court of Accounts taken after opinion of the Attorney General to the Court of Accounts
and the presidents of the regional audit chambers concerned. A decree in the Council of State defines the
categories of organizations and the duration of the delegation. It sets, where applicable, the amount of ordinary revenue
below which the judgment of the accounts and the control of the accounts and the management of the bodies
of the same category can be delegated.
Under the conditions defined in the previous paragraph, the judgment of the accounts and the control of the accounts and
the management of all or part of the national public establishments falling within the same category and having
their headquarters in French Polynesia, New Caledonia, Saint-Barthélemy, Saint-Martin or SaintPierre-et-Miquelon can be delegated to the territorial chambers of accounts of French Polynesia,
New Caledonia, Saint-Barthélemy, Saint-Martin or Saint-Pierre-et-Miquelon by decree of
first president of the Court of Accounts taken after opinion of the Attorney General at the Court of Accounts and
president of the territorial chamber of accounts.

Article L111-16

When the Court of Auditors has jurisdiction over companies, groups or bodies exercising
their activity in the communities mentioned in Article L. 250-1 or in French Polynesia and New
Caledonia, control can be entrusted to the territorial chamber of accounts by decree of the first president
of the Court of Auditors, taken after advice from the Attorney General at the Court of Auditors and the President of the
interested territorial chamber.

Article L111-17

The control provided for in Article L. 111-8 may be entrusted to one of the regional or territorial chambers of
accounts of the regions or territories concerned by order of the first president of the Court of Auditors taken
after opinion of the Attorney General at the Court of Auditors and the presidents of the regional chambers or
territorial accounts of interested parties.

CHAPTER II: Organization
Section 1: Magistrates
Article L112-1
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The Court of Auditors is made up of the first president, chamber presidents, master advisers,
referendum advisers and auditors.

Article L112-2

The Attorney General exercises the public prosecution service at the Court of Auditors and the training courses common to
jurisdictions mentioned in article L. 141-13. However, when a common training only involves
members of the regional audit chambers, the Attorney General may entrust the exercise of the ministry
public to a representative of the prosecution at a regional chamber of accounts.
He ensures the proper exercise of the public prosecution by the regional and territorial chambers of accounts.

Article L112-3

The magistrates of the Court of Auditors are installed in their functions in formal audience.

Section 2: Senior advisers and referendaries in service
extraordinary
Article L112-4

Civil servants belonging to the control body of ministries or persons having exercised
senior management positions within the State or bodies subject to judicial review
may be appointed master advisers in extraordinary service to assist the Court of
accounts in the exercise of its powers. Their number cannot be greater than twelve. They are affected in
chamber by the first president. They cannot exercise any judicial activity.

Article L112-5

People whose specific experience and expertise are necessary for the activities and missions of the
Court of Auditors can be appointed master advisers in extraordinary service, within the limit of six,
or referendum advisers in extraordinary service, up to a limit of six.
These advisers are assigned to the chamber by the first president. They cannot exercise any activity
jurisdictional.

Article L112-6

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The master advisers in extraordinary service mentioned in article L. 112-4 are appointed by decree issued
in the Council of Ministers, after consulting the first president of the Court of Auditors, for a period of five
years not renewable.
The master advisers in extraordinary service mentioned in article L. 112-5 are appointed by decree issued
in the Council of Ministers, on the proposal of the first president of the Court of Auditors, for a period of
five years non-renewable.
The referendum advisers in extraordinary service are appointed by decree, on the proposal of the first
President of the Court of Auditors, for a period of three years renewable once.

Section 3: External rapporteurs
Article L112-7

Judicial magistrates and civil servants belonging to a body recruited through the School
national administration can exercise the functions of rapporteur to the Court of Auditors in
conditions set by decree of the Council of State. They cannot exercise any judicial activity.
This provision is also applicable to officials belonging to bodies at the same level of
recruitment of the State civil service, the territorial civil service, the civil service
hospital, management agents and accountants of social security organizations as well as
contract agents working at the Court of Auditors for more than six years. It also applies, in
the conditions provided for by their statute for military personnel and officials of parliamentary assemblies
belonging to bodies of the same recruiting level.

Section 4: Participation of magistrates from regional chambers and
territorial accounts to the work of the Court of Auditors
Article L112-7-1
By decision of the first president of the Court of Auditors, magistrates of regional chambers and
territorial accounts can participate in the work of the Court of Auditors full-time or full-time
partial, including in court proceedings, at their request and after their
president of the chamber.

Section 5: Expert advisers
Article L112-7-2

The Court of Auditors may have recourse to the assistance of experts for the evaluation of public policies.
appointed by the First President. It concludes an agreement with the interested parties indicating, among other things, whether
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carry out their duties on a full-time or part-time basis. They then benefit from the same prerogatives and are
subject to the same obligations as the magistrates of the Court of Auditors. Where appropriate, they are intended
to be assigned to the chamber by the First President before whom they take the professional oath. They
then take the title of expert advisor.

Section 6: Permanent inspection mission of regional chambers
and territorial accounts
Article L112-8

The Court of Auditors is responsible for a permanent inspection function with regard to the regional chambers
and territorial accounts. This function is entrusted to a mission chaired by a magistrate of the Court of
accounts having at least the rank of master adviser.

Section 7: Honorary magistrates
Article L112-9

When the participation of a magistrate of the Court of Auditors, either in a commission of a
jurisdictional or administrative, either to a competition or examination jury, is provided for by a provision
legislative or regulatory, the appointing authority may choose a member
honorary of at least equal rank or a master adviser being or having been in extraordinary service, after
opinion of the first president of the Court of Auditors.

TITLE II: Statutory provisions
PRELIMINARY CHAPTER: General provisions
Section 1: Status of magistrates of the Court of Auditors
Article L120-1

The members of the Court of Auditors have the quality of magistrates. They are and remain irremovable.

Article L120-2

The status of the members of the Court of Auditors is governed by this title and, insofar as they are not there
contrary, by the statutory provisions of the civil service of the State.
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Article L120-3

Any magistrate of the Court of Auditors, upon his appointment to the body, takes the oath publicly
before the court meeting in solemn audience, at the request of the Attorney General, of good and faithfully
to fulfill his functions, to keep the secret of the deliberations and to behave in everything as a worthy and
loyal magistrate.

He can in no case be relieved of this oath.

Section 2: Professional standards and ethics
Article L120-4

The members and staff of the Court of Auditors mentioned in sections 1 to 5 of chapter II of the
Title I of this book are required to comply, in the exercise of their powers, with the standards
professional fixed by the first president, after opinion of the Superior Council of the Court of Auditors.

Article L120-5

No member of the Court of Auditors may invoke, in support of a political activity, his
membership of the Court of Auditors.
Any member of the Court of Auditors shall refrain from any act or behavior of a public nature.
incompatible with the reserve imposed on him by his duties.
This article is applicable, during the exercise of their functions at the Court of Auditors, to staff
mentioned in sections 2 to 5 of chapter II of title I of this book and to the auditors of the courts
financial.

Article L120-6
The members and staff of the Court of Auditors mentioned in sections 1 to 3 of chapter II of the title
Ier of this book take care to prevent or put an immediate end to situations of conflict of interest.
Constitutes a conflict of interest any situation of interference between a public interest and public interests or
private sector which is likely to influence or appear to influence the independent, impartial and objective exercise of
function.

Article L120-7
The first president of the Court of Auditors establishes, after consulting the college of ethics of the courts
financial institutions and the Attorney General, a code of ethics setting out the ethical principles and
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good practices specific to the exercise of the functions of magistrates of the Court of Auditors and chambers
regional and territorial accounts, staff of the Court of Auditors mentioned in sections 2 and
3 of chapter II of title I of this book and reporters to the regional chambers of accounts
mentioned in Article L. 212-7.

Article L120-8

The college of ethics of financial jurisdictions is made up of:
1 ° A magistrate of the Court of Auditors, in activity or honorary, elected by the chamber of the council in
plenary training;
2 ° A magistrate of the regional chambers of accounts, in activity or honorary, elected by the Superior Council
regional chambers of accounts;
3 ° A magistrate of the Court of Auditors or regional chambers of accounts, active or honorary,
appointed by the first president of the Court of Auditors;
4 ° An external person appointed alternately by the first president of the Court of Cassation
among the magistrates in office at the Court of Cassation or honoraria and by the vice-president of the Council
of State among the members in office of the Council of State or honorary;
5 ° A qualified person appointed by the President of the Republic, apart from the magistrates of the
Court of Auditors and Regional Chambers of Accounts, on the proposal of the first President of the Court
accounts.
The president of the ethics college is appointed by the first president of the Court of Auditors.
The term of office of members of the ethics college is three years, renewable once.

Article L120-9

The college of ethics of financial jurisdictions is responsible for:
1 ° To give an opinion prior to the establishment of the code of ethics mentioned in article L. 120-7;
2 ° To give opinions on any ethical question concerning personally one of the magistrates or
staff of the Court of Auditors or regional and territorial chambers of accounts, upon referral from
the person concerned, the first president of the Court of Auditors, the Attorney General at the Court of
accounts, a chamber president at the Court of Auditors, the Secretary General of the Court of Auditors or
a president of a regional or territorial chamber of accounts;
3 ° To formulate recommendations likely to enlighten the magistrates and the staff of the Court
accounts and regional and territorial chambers of accounts on the application of the principles
ethics and the code of ethics, on his initiative or on referral from the first president of the
Court of Accounts, the Attorney General at the Court of Accounts, a chamber president at the Court of
accounts, the secretary general of the Court of Auditors, a president of a regional or territorial chamber
accounts or a trade union organization or association of magistrates or court staff
financial;

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4 ° To issue opinions on the declarations of interests sent to it under the conditions set out in
Articles L. 120-10 and L. 220-8.
The ethics college makes its recommendations public and can make public, in an anonymous form,
his opinions.

Article L120-10

I. - Within two months of taking office, the members and staff of the Court of
accounts mentioned in sections 1 to 3 of chapter II of title I of this book submit a declaration
exhaustive, accurate and sincere about their interests:
1 ° To the president of the chamber, if they are assigned to a chamber;
2 ° To the public prosecutor, if they are assigned to the public prosecutor's office;
3 ° To the first president, if they are assigned to the general secretariat.
The declaration of the members and staff mentioned in 1 ° and 2 ° is sent to the first president.
Within two months of taking office, chamber presidents submit a declaration
exhaustive, accurate and sincere about their interests to the first president.
The declaration of interests mentions the links and interests held likely to influence or appear
influence the independent, impartial and objective exercise of the functions that the declarant has, or that he has had
during the five years preceding his assignment or taking up his duties. It does not contain any mention
political, trade union, religious or philosophical opinions or activities of the person concerned, except when
their disclosure results from the declaration of functions or mandates exercised publicly.
The submission of the declaration of interests gives rise to an ethics interview with the authority to which the
declaration has been submitted, the purpose of which is to prevent any possible conflict of interest and to invite, if necessary, to
end a conflict of interest situation. At the end of the interview, the declaration can be modified by the
declaring. The interview can be renewed at any time at the request of the declarant or the authority.
The authority to which the declaration was delivered may seek the opinion of the college of ethics of the courts.
financial statements on the declaration when there is doubt about a possible conflict of interest situation.
When the opinion is requested by a chamber president or the public prosecutor, it is also brought to the
acquaintance with the first president.
Any substantial modification of the links and interests held shall be the subject, within two months, of a
additional declaration in the same forms and may give rise to an ethics interview.
The declaration of interests is annexed to the file of the interested party in accordance with the terms and conditions guaranteeing his
confidentiality, subject to consultation by those authorized to access it.
When disciplinary proceedings are initiated, the Superior Council of the Court of Auditors may obtain
communication of the declaration of interests.
II. - Within two months of taking office, the first president and the public prosecutor
submit a comprehensive, accurate and sincere statement of their interests to the ethics college, which can
send them observations intended to prevent any possible conflict of interest and invite them, if they
appropriate, to put an end to a situation of conflict of interest.
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Any substantial modification of the links and interests held shall be the subject, within two months, of a
additional declaration in the same forms.
The seventh and penultimate paragraphs of I of this article are applicable.
III. - A decree in Council of State specifies the conditions of application of this article, in particular the
model, content and conditions of delivery, updating, conservation and consultation of the
declaration of interests.

Article L120-11

I. - The fact, for a person required to submit a declaration of interests in application of article L.
120-10 of this code, not to send its declaration or to omit to declare a substantial part of
his interest is punishable by three years' imprisonment and a fine of € 45,000.
The prohibition of civic rights may be pronounced, on a complementary basis, according to the modalities
provided for in articles 131-26 and 131-26-1 of the penal code, as well as the ban on exercising a
public, in accordance with the terms set out in article 131-27 of the same code.
II. - The fact of publishing, except in the case provided for in the last paragraph of Article L. 120-9 of this code, or of
disclose, in any way, all or part of the statements, information or opinions
mentioned in article L. 120-10 of the same code is punishable by the penalties mentioned in article 226-1 of the code
criminal.

Article L120-12

Members and staff of the Court of Auditors who consider themselves to be in a situation of conflict
interests refrain from participating in the deliberation of the case concerned or, if they are assigned to the prosecution, from
prepare conclusions on the said case.
The president of the deliberative body or, where applicable, the public prosecutor may also, at his or her
initiative, invite a magistrate, a master or referendum advisor in extraordinary service or a rapporteur
outsider whom he considers to be in a situation of conflict of interest, for reasons that he
communicates, to refrain from participating in the deliberation of the case concerned or from preparing conclusions on
said case.
It is proceeded to the replacement of the magistrate, the master adviser or referendum in extraordinary service
or the external rapporteur concerned under the conditions provided for in this code.

Article L120-13

Within two months of taking up their duties and within two months of terminating their
functions, the first president, the general prosecutor and the chamber presidents of the Court of Auditors
send a declaration of patrimonial situation to the President of the High Authority for the transparency of
public life.
The declaration of assets is established, controlled and sanctioned under the conditions and according to
the modalities provided for in the first and fourth paragraphs of I, II and V of article 4, articles 6,7, to
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the exception of the publication of a special report in the Official Journal, and 26 of Law No. 2013-907 of 11
October 2013 relating to the transparency of public life.
Any substantial modification of the patrimonial situation is the subject, within two months, of a
additional declaration in the same forms.
No new declaration is required from a member of the Court of Auditors who has established for less than one
in a declaration in application of this article, articles 4 or 11 of the law n ° 2013-907 of October 11
2013 cited above or article LO 135-1 of the electoral code.
The declaration of financial status is not entered in the file of the interested party and cannot be
communicated to third parties.

A decree in Council of State specifies the conditions of application of this article, in particular the model, the
content and conditions for updating and storing asset status declarations.

Section 3: Superior Council of the Court of Auditors
Article L120-14

A Superior Council of the Court of Auditors is hereby established.

This advice includes:

1 ° The first president of the Court of Auditors, who chairs it;

2 ° The Attorney General at the Court of Auditors;

3 ° Three personalities qualified in the fields subject to the control of the financial jurisdictions
who do not exercise an elective mandate and are appointed for a non-renewable three-year period
respectively by decree of the President of the Republic, by the President of the National Assembly and by the
President of the Senate;

4 ° Four most senior magistrates in their rank of president of chamber, excluding presidents
chambers maintained in application of article 1 of law n ° 86-1304 of 23 December 1986
relating to the age limit and the methods of recruiting certain civil servants of the State;

5 ° Nine elected members representing the magistrates of the Court of Auditors, the master advisers and
legal advisers in extraordinary service and external reporters. The election is carried out
nine substitute members, three for the college of master advisers, two for that
referendum advisers, two for that of auditors, one for the college of master advisers and
referendums in extraordinary service and one for that of the external reporters. Their mandate is three
years, it is renewable once. The modalities of this election are fixed by decree.

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The board is consulted by the first president on all questions relating to competence,
the organization and functioning of the Court of Auditors, on changes to statutory provisions
applicable to magistrates, as well as on any ethical question, general or individual, relating to
to the exercise of the functions of magistrates, master advisers and legal advisers in extraordinary service and
external reporters.

The council gives an opinion on individual measures concerning the situation and advancement of magistrates
of the Court of Auditors, with the exception of proposals for the appointment of chamber presidents. Likewise,
it gives an opinion on the proposals for appointment to the posts of president of the regional chamber of
accounts and vice-president of the regional chamber of accounts, as well as on proposals for appointment
the first advisers and section presidents of the regional accounts chamber at the grade of advisor
referendum or master advisor.

Except in disciplinary matters, all members of the board sit, regardless of the hierarchical level of
magistrates whose case is being examined. However, the representatives of the master advisers and referendaries in
extraordinary service and external reporters do not sit when the board meets to give
the notice provided for in the previous paragraph.

When the situation of one of the elected members of the Board of Governors is raised during the examination of a
question appearing on the agenda, the magistrate, the master counselor or referendum in extraordinary service
or the external rapporteur in question does not sit at the meeting. He is replaced by an alternate elected by the
same electoral college.

CHAPTER I: Appointments
Article L121-1

The first president, the presidents of chambers and the master advisers are appointed by decree taken in
Council of Ministers.

Article L121-2

The other magistrates of the Court of Accounts are appointed by decree of the President of the Republic.

Article L121-3

The Attorney General is appointed by decree taken in the Council of Ministers.

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CHAPTER II: Advances
Article L122-1

The chamber presidents of the Court of Auditors are exclusively chosen from among the master advisers
having at least three years of seniority.

Article L122-2

The promotions of magistrates of the Court of Auditors to the grades of 1st class auditor, advisor
referendum and master advisor are pronounced on the proposal of the first president of the Court of
accounts, after opinion of the Supreme Council of the Court of Auditors.

For appointments to the rank of president of the chamber, a list comprising several names is presented.
by the first president.

Article L122-3

I. - In the proportion of two appointments out of three, the master advisers are appointed from among the
referendum advisers having completed at least twelve years in this capacity.
Apart from the referendum advisers, no one can be appointed master advisor unless he is over forty years old.
five years completed.
For referendum advisers on secondment, advancement to the rank of master advisor is carried out
out of turn.
II. - In the proportion of one appointment out of eighteen intervening in application of the first paragraph of this
article, a magistrate of a regional chamber of accounts having the rank of section president, over the age of
fifty years old and justifying at least fifteen years of effective public service, is appointed master adviser.
This appointment is made on the proposal of the first president of the Court of Auditors, after consulting the
Superior Council of the Court of Accounts and of the Superior Council of the Regional Chambers of Accounts.
For the application of I of this article, the appointment made in application of the previous paragraph
takes place outside the tour.

Article L122-4

The magistrates of the regional chambers of accounts chosen to occupy a post of chamber president
regional or territorial accounts and vice-president of the regional chamber of accounts are appointed
referendum advisers to the Court of Auditors. They are deemed to have six years of seniority in the grade
of referendum advisor.
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These nominations are made outside the round.

Article L122-5

I. - In the proportion of three appointments out of four, the referendum advisers are appointed, on the one hand,
among the 1st class auditors, on the other hand, among the magistrates of the regional chamber of accounts, in
the conditions set by II of this article.
II. - Each year, are appointed referendum advisers to the Court of Auditors one or two magistrates of
regional chamber of accounts having at least the rank of first advisor, aged thirty-five at
less and justifying, on the date of appointment, ten years of effective public service. This appointment is
pronounced on the proposal of the first president of the Court of Auditors, after opinion of the Superior Council of the
Court of Accounts and of the Superior Council of Regional Chambers of Accounts.
III. - Apart from 1st class auditors and magistrates from the regional chamber of accounts referred to in
second paragraph of this article no one can be appointed referendum advisor unless he is thirty-five
years at least on the date of appointment and if he does not have ten years of public service or service in a
body under the control of the Court of Auditors.
The appointments of referendum advisers intervening in application of the previous paragraph are provided
at least one in four by full-time external rapporteurs exercising their functions at the
Court of Auditors for at least three years or having exercised these functions for at least three years.
IV. - Each year, a full-time external rapporteur who has served three years in this capacity can
also be appointed referendum advisor. This appointment takes place outside the turn and is not taken into account.
counts in the appointments made under III of this article.
V. - The appointments made in application of III and IV can only be made after a
committee meeting with the first president of the Court of Auditors issued an opinion on the suitability
candidates to exercise the functions of referendum advisor. The conditions of the publicity given to
number of positions planned as well as the composition and operating methods of the committee are
fixed by decree in the Council of State.

Article L122-6

Appointments to the external round in the ranks of master adviser and referendum adviser shall not
can be pronounced only after opinion of the first president.
This opinion takes into account the functions previously performed by the person concerned, his experience and the needs
of the body, expressed annually by the first president; the meaning of the opinion on the appointments made
is published in the Official Journal at the same time as the act of appointment.
The opinion of the first president is communicated to the interested party on his request.
The provisions of this article do not apply to appointments to the grade of referendum adviser.
pronounced in application of article L. 122-4 and of II of article L. 122-5, as well as to appointments to the
grade of master advisor pronounced in application of II of article L. 122-3.

CHAPTER III: Secondment
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Article L123-1

May be seconded to the body of magistrates of the Court of Auditors, under conditions set by
decree in the Council of State, the magistrates of the judicial order, the civil servants belonging to a recruited body
through the National School of Administration, tenured university professors, administrators
post and telecommunications and civil and military officials of the same recruitment level.

After having taken the oath provided for in Article L. 120-3, they are admitted to exercise their functions in the
same conditions as magistrates of the Court of Auditors.

Their functions can only be terminated before the end of the secondment at the request of the interested parties or
for disciplinary reason.

Can be accommodated to exercise the functions normally devolved to the magistrates of the Court of
accounts, under the conditions provided for by their statute, the officials of the parliamentary assemblies
belonging to bodies of the same recruiting level.

CHAPTER IV: Discipline
Article L124-1

Any fault committed by a magistrate in the exercise of his functions or any breach of the duties of
the status of magistrate expressed in the oath taken in application of article L. 120-3 exposes him to a sanction
disciplinary.

Article L124-2

The disciplinary sanctions applicable to judges of the Court of Auditors are:
1 ° The warning;
2 ° The blame;
3 ° Withdrawal from certain jobs or functions;
4 ° Temporary exclusion from functions within the limit of six months;
5 ° Automatic retirement;
6 ° Revocation.

Article L124-3

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Disciplinary sanctions are pronounced by the authority vested with the power of appointment, on proposal
of the Superior Council of the Court of Auditors.
However, the warning and the reprimand can be pronounced by the first president of the Court of
accounts, after the opinion of the Supreme Council of the Court of Auditors if it is seized either by itself or by the
magistrate involved.

Article L124-4

After the opinion of the Board of Governors, the reasons for the sanction may be made public by the authority which issued it.
pronounced.

Article L124-5

The Supreme Council of the Court of Auditors is seized of the facts justifying the disciplinary proceedings by the
first president or by the president of the chamber to which the magistrate in question is assigned. When it is
seized by the first president, the latter does not sit, the council being then chaired by the president of the chamber
oldest active in his rank. When it is seized by the president of the chamber to which is
assigned the magistrate in question, and if this chamber president is a member of the superior council, he does not sit
to the Superior Council where he is replaced by the next chamber president in terms of seniority in this
grade. For chamber presidents and for magistrates who are not assigned to a chamber, the
higher council is referred to by the first president of the Court of Auditors, who does not sit, the council being
in this case chaired by the active chamber president who is the oldest in his rank.
When the magistrate in question is delegated in the functions of the public prosecutor, the higher council, seized
by the first president, is chaired by the general prosecutor at the Court of Auditors.
Do not sit on the Board of Governors representatives of external reporters, master advisers in
extraordinary service and referendum advisers in extraordinary service as well as the Attorney General
near the Court of Auditors, except, with regard to the Attorney General, in the case mentioned in the previous paragraph.
Only magistrates of a grade equal to or higher than that
of the magistrate who is the subject of the disciplinary procedure.
The secretariat of the Supreme Council of the Court of Auditors ruling in disciplinary formation is provided in
conditions defined by a decree in the Council of State.

Article L124-6

The procedure before the Superior Council of the Court of Auditors is contradictory.

The magistrate is informed by the president of the higher council, as of the referral of this body, that he is entitled to
full disclosure of his file and of the preliminary investigation documents, if any, and that he
may be assisted by one of his peers and by one or more defenders of his choice.

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The President of the Board of Governors appoints a rapporteur from among the members of the Board who proceeds, if there is
place, to an investigation.

During the investigation, the rapporteur hears the person concerned. If necessary, he hears the complainant and witnesses. He
performs all useful investigative acts.

Article L124-7

When an investigation has not been deemed necessary, or when the investigation is completed, the magistrate is summoned to
appear before the Superior Council of the Court of Auditors.

Article L124-8

The magistrate in question has the right to communication of his file, all the documents of the investigation and the report
drawn up by the rapporteur. His council is entitled to the communication of the same documents.
If the magistrate does not appear, and unless he is prevented from doing so by force majeure, he may nevertheless be
ruled and the procedure is deemed to be contradictory.
After reading the report, the magistrate is invited to provide his explanations or means of defense on the facts.
which he is accused of.

Article L124-9

The Superior Council can hear witnesses; he must hear those whom the magistrate has appointed.
The Superior Council sits behind closed doors and gives its opinion without the presence of the magistrate in question. His opinion is
returned by majority vote. In the event of a tie, that of the president is decisive.
Unless it is pronounced by the first president of the Court of Auditors who notifies it by him, the
sanction is notified to the magistrate in question by the authority vested with the power of appointment. It takes effect on
day of this notification.

Article L124-10

When a magistrate of the Court of Auditors, including when he has been appointed to a post of president
regional chamber of accounts or vice-president of regional chamber of accounts, commits a
serious misconduct which makes it impossible, having regard to the interests of the service, to remain in office and if the urgency
order, he can be immediately suspended from his functions by the authority vested with the power of
nomination. The latter automatically and without delay seizes the Superior Council of the Court of Auditors.
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This suspension is pronounced on the proposal of the first president of the Court of Auditors or on
proposal of the Attorney General to the Court of Auditors when this measure concerns a magistrate
delegate in the functions of the public prosecutor. The suspension cannot be made public.

Article L124-11

Subject to the provisions of Article L. 124-14, the suspended magistrate retains his salary,
residence allowance, family salary supplement and compulsory family benefits.

Article L124-12

The situation of the suspended magistrate must be definitively settled within four months from
his suspension.

Article L124-13

If, at the end of this period, no decision has been taken by the authority having disciplinary power,
the person concerned, unless he is the subject of criminal proceedings, is reinstated in his functions.
If he is the subject of criminal proceedings and the measures decided by the judicial authority or the interests of the
service do not preclude it, the person concerned is also reinstated in his functions at the expiration of the same period.
When, following a reasoned decision, he is not reinstated in his duties, he may be temporarily assigned by
appointing authority, subject to the interests of the service, in a compatible post
with the obligations of judicial control to which it is, where applicable, subject. Otherwise, it can be detached
ex officio on a provisional basis, in another body or framework of employment to occupy a job compatible with
such obligations. The temporary assignment or temporary secondment ends when the situation
of the person concerned is finally settled by the administration or when the development of criminal proceedings
makes its extension impossible. The magistrate who ordered the judicial review and the public prosecutor
Republic are informed of the measures taken with regard to the person concerned. The Superior Council of the Court of
accounts is also kept informed of these measures.

Article L124-14

The magistrate who, because of criminal proceedings, is not restored to his functions, temporarily assigned
or temporarily seconded to another job, may be subject to a deduction, fixed by the first president or by
the public prosecutor if it is a magistrate delegated in the functions of the public prosecution, within the limit
half of his total remuneration, including family salary supplement. He nevertheless continues to
collect compulsory family benefits.

Article L124-15

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In case of dismissal, acquittal, acquittal or exoneration, the first president or the public prosecutor
in the case of a magistrate delegated to the functions of the public prosecutor, proceeds to the restoration in his
functions of the magistrate.

TITLE III: Competences and attributions
CHAPTER I: Jurisdiction
Section 1: Judgment of the accounts
Article L131-1

Public accountants who come under the jurisdiction of the Court of Auditors are required to provide it with their
accounts within the deadlines set by decree of the Council of State.

Article L131-2

The Court of Auditors judges the accounts given to it by the people it has declared de facto accountants.
It does not have jurisdiction over authorizing officers, except over those it has declared de facto accountants.
Persons declared by the Court of Auditors to be de facto accountants are required to submit their
accounts within the time limit it sets.
The provisions of the first two paragraphs do not apply to persons that the Court of Auditors,
ruling on appeal, declares de facto accountants of bodies under the jurisdiction of a chamber
regional or territorial accounts.
The action in declaration of de facto management is prescribed for acts constituting de facto management committed
more than ten years before the date on which the Court of Auditors is seized.

Section 2: Administrative clearance of accounts
Article L131-3

The ex officio clerk produces his accounts within a time limit set by decree of the Council of State. In the absence of
production within this period, the public prosecutor gives formal notice to the official to proceed.

Article L131-4

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A decree organizes an administrative clearance by the departmental directors or, where applicable,
regional public finance accounts of certain categories of communities, establishments
public, companies, groups and bodies of overseas communities.
A decree also organizes the administrative clearance of the accounts of certain establishments or
cultural dissemination organizations abroad.

Section 3: Conviction of the accountants to the fine
Article L131-5

The Court of Auditors can condemn public accountants and the people it has declared accountants
de facto to the fine for delay in the production of their accounts.

Article L131-6

The accountant liable to the fine for delay in producing the accounts is the one in office at the
statutory date for depositing accounts.

However, in the event of a change of accountant between the end of the budget execution period and the date on
which the account must be produced, the Court of Auditors may impose the fine on one of the predecessors of the
accountant in office on the statutory date of production of the accounts.

Article L131-7

The maximum rate of the fine that may be imposed on an accountant who has not produced his accounts in
the regulatory deadline or within the deadline set by the Court of Auditors is set by regulatory means in
the limit, for the accounts of the same financial year, of the monthly amount of the gross salary relating to the index
new increased 500 of the public service.

Article L131-8

Accountants whose accounts are closed by departmental or, where applicable, regional directors
public finances that have not produced their accounts within the time limits prescribed by regulation
may be condemned by the Court of Auditors, at the request of the departmental or regional director of
competent public finances, to a fine, the maximum amount of which is set by regulation in
the limit provided for in article L. 131-7.

Article L131-9
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The evocation by the Court of Auditors has no effect on the rate of fines.

Article L131-10

The fines provided for in Articles L. 131-7 and L. 131-8 are applicable to the official responsible for the
and place an accountant or his heirs to present an account.

Article L131-11

De facto accountants may, in the event that they have not been subject to the same transactions,
prosecutions provided for in article 433-12 of the penal code, be fined by the Court of Auditors in
because of their interference in the functions of public accountant.
The amount of the fine takes into account the extent and duration of the detention or handling of
money, of the circumstances in which the interference with the functions of public accountant occurred,
as well as the behavior and material situation of the de facto accountant. Its amount cannot exceed
the total of sums unduly held or handled.

Article L131-12

The fines provided for by this code are allocated to the State, the local authority, the group
of public interest or to the institution concerned. The fines allocated to the State are paid in revenue to the
general budget. However, the fines imposed on accountants who are accountable for the management of
services with an annex budget are paid as revenue to this annex budget.
The fines are assimilated to the debts of the public accountants with regard to the methods of
recovery and prosecution.

CHAPTER II: Relations with Parliament and with the Government
Article L132-0-1

The powers and powers that the Court of Auditors exercises at the request of Parliament or the
Government are defined by article 58 of organic law n ° 2001-692 of August 1, 2001 relating to
finance laws and by articles L. 132-0-1 et seq. of this code.

Section 1: Execution of finance laws
Article L132-0-2

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The Court of Accounts assists the Parliament and the Government in the control of the execution of the laws of
finances.

Article LO132-1

The Court of Auditors draws up a report on each budget bill. This report is submitted to
Parliament, as soon as it is ruled by the Court of Auditors. It is subsequently annexed to the draft budget regulation.

The Court establishes the general declaration of conformity between the individual accounts of the accountants and the
general state accounts. This declaration is annexed to the draft budget regulation.

Article L132-2

The list of municipalities that have benefited from exceptional subsidies by virtue of the provisions of article
L. 2335-2 of the general code of local authorities and the detailed amount of these subsidies are the subject of
publication in the annual report of the Court of Auditors on the budget regulation bill
of State.

Section 2: Certification of accounts
Article LO132-2-1

Each year, the Court of Auditors draws up a report presenting the report of the verifications it
operated with a view to certifying the regularity, sincerity and reliability of the accounts of national bodies
the general regime and the combined accounts of each branch and the recovery activity of the regime
general, relating to the last closed financial year, established in accordance with the provisions of Book I of the
social Security. This report is submitted to Parliament and the Government as soon as it is ruled by the Court of
accounts, and no later than June 30 of the year following that relating to the accounts concerned.

Article L132-2-2
The certification reports of the accounts of public administrations subject by law to the obligation of
certification of their accounts must be sent without delay to the Court of Auditors, which establishes
a summary and, on this basis, issues an opinion on the quality of the accounts of these public administrations.
This opinion is sent to the Prime Minister, to the minister responsible for the budget and to the presidents of the assemblies.
parliamentarians.

Section 3: Application of Social Security financing laws
Article LO132-3
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Each year, the Court of Auditors draws up a report on the application of security financing laws
social. This report includes the opinion of the court mentioned in 2 ° of VIII of article LO 111-3 of the code of
social Security. This report also presents an analysis of all the accounts of the
social security subject to its control and summarizes the reports and opinions issued by the
control placed under its supervision. This report is submitted to Parliament and the Government as soon as it is stopped.
by the Court of Auditors.
The replies made to the observations of the Court of Auditors are attached to the report.

Article LO132-3-1

The Court of Auditors can be referred to, by the parliamentary committees referred to the substance of draft
social security financing law, any question relating to the application of financing laws
social security and, in this context and at the request of these committees, carry out inquiries into
bodies subject to its control. The conclusions of these inquiries are communicated to the commission.
from which the request for investigation emanates. The commission decides on their publication.

Article L132-4

The Court of Auditors establishes, in conjunction with the regional chambers of accounts, a three-year program
work to be carried out, in particular on the comparative evaluation of the costs and management methods of
health and medico-social establishments financed by health insurance, regardless of their public status
or private. It gives an account of this in the report mentioned in article LO 132-3.

Section 4: Surveys and evaluations of public policies
Article L132-5

The Court of Auditors carries out the inquiries requested of it by the parliamentary committees
competent for the management of departments or bodies subject to its control or that of the chambers
regional or territorial accounts.

Article L132-6

In respect of assistance to Parliament in the area of ​the evaluation of public policies provided for by
Article 47-2 of the Constitution, the Court of Auditors may be seized of a request for the assessment of a
public policy by the President of the National Assembly or the President of the Senate, on their own
initiative or on the proposal of a standing committee in its area of ​competence or of any
permanent body created within one of the two parliamentary assemblies to assess the
public policies whose field goes beyond the competence of a single standing committee.

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The requests made under the first paragraph may not relate to the monitoring and control of
the execution of finance laws or social security financing, nor on the evaluation of any question
relating to public finances or social security finances.

The assistance of the Court of Auditors takes the form of a report. This report is communicated to the authority which
is at the origin of the request, within a time limit that it determines after consulting the first president of the
Court of Auditors and which may not exceed twelve months from the referral to the Court of Auditors.

The President of the National Assembly or the President of the Senate, when he initiates the request
assistance from the Court of Auditors, and, in other cases, the standing committee or body
standing at the origin of the request for assistance from the Court of Auditors decides on the publication of the report
that was transmitted to him.

Article L132-7

The Prime Minister may ask the Court of Auditors to carry out any investigation relating to
the execution of finance laws, the application of social security financing laws as well as
any investigation into the management of departments or bodies subject to its control or that of the chambers
regional or territorial accounts.
The conclusions of these inquiries are communicated to the Prime Minister within a time limit set after
consultation of the first president of the Court of Auditors.
The Prime Minister can decide on their publication.

Section 5: Report on the financial situation and management of
local authorities and their public establishments
Article L132-8

Each year, the Court of Auditors draws up a public report on the financial situation and the management
local authorities and their public establishments. This report is submitted to the Government and
Parliament.

CHAPTER III: Control of public enterprises and organizations
benefiting from public financial support
Section 1: Control of public enterprises
Article L133-1

The Court of Auditors controls state public establishments of an industrial and commercial nature.
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It controls the companies in which the State holds the majority of the share capital or the votes in the
deliberative bodies or over which he exercises, directly or indirectly, a preponderant power of
decision or management.

Article L133-2

Subject to the jurisdiction assigned to the regional and territorial chambers of accounts, the Court of
accounts can control other establishments or public bodies, regardless of their legal status,
who carry out an industrial or commercial activity.

Section 2: Control of bodies receiving financial assistance
Article L133-3

The Court of Auditors can control the bodies which benefit from the financial assistance of the State, of a
other person subject to its control and the European Union.

Article L133-4

The Court of Auditors can control the bodies which are authorized to receive taxes of any
nature and legally compulsory contributions, as well as the bodies authorized to receive
payments in discharge of a legal obligation to make.

Section 3: Control of other bodies
Article L133-5

The Court of Auditors can control, subject to the competence attributed to the regional chambers and
territorial accounts:
a) Companies, groups, services or organizations, whatever their legal status, in which the
bodies under its jurisdiction:
- hold, separately or together, more than half of the capital or of the votes in the deliberative bodies;
- or exercise, directly or indirectly, a preponderant decision-making or management power;
b) The subsidiaries of the organizations referred to in a, when these organizations hold in the said subsidiaries,
separately, together or jointly with bodies already subject to control by the Court of
accounts, more than half of the capital or of the votes in the deliberative bodies or exercise, directly or
indirectly, a preponderant power of decision or management.

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CHAPTER IV: Social security control
Article L134-1

All private law bodies enjoying the
legal personality or financial autonomy that ensure all or part of the management of a scheme
legally obligatory:

a) Insurance covering sickness, maternity, old age, invalidity, death, accidents at work and
occupational diseases;

b) Family benefits.

Unions, federations and other forms of grouping of said bodies are subject to the same control.

CHAPTER V: Communication of observations
CHAPTER VI: Public reports
TITLE IV: Procedure
CHAPTER I: General rules of procedure
Section 1: General principles
Article L141-1

Subject to the provisions of this code, the judgments, observations and opinions of the Court of Auditors
are deliberated and adopted collegially, after an adversarial procedure.

Article L141-2

The Court of Auditors takes all measures to guarantee the secrecy of its investigations.

Article L141-3

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The investigative measures, reports and various communications of the Court of Auditors are not
communicable on the basis of the provisions of book III of the code of relations between the public and
administration.

Article L141-4

For the exercise of the powers which are recognized by articles L. 112-5 and L. 112-7, the members and
staff of the Court of Auditors mentioned in sections 1 to 4 of chapter II of title I of this book
are required to respect the obligation of professional secrecy of magistrates.

Article L141-5

The Court of Auditors is empowered to access all documents, data and processing of any kind.
whether relating to the management of the services and organizations subject to its control or necessary for the exercise of
its attributions, and to have them communicated.
Obstructing, in any way whatsoever, the exercise of the powers attributed to members and
staff of the Court of Auditors mentioned in sections 1 to 5 of chapter II of title I of this book
by this code is punished by a fine of 15,000 euros. The Attorney General at the Court of Auditors may
seize the public prosecutor's office at the competent court in order to initiate public action.

Article L141-6

The Court of Auditors may have recourse to the assistance of experts for technical checks.
appointed by its first president. If they are public officials, it informs their department head. The
experts cannot be appointed for a mission relating to a case of which they have had to know, even
indirectly, by virtue of the exercise of their functions. The experts fulfill their mission in conjunction with
one of the members and staff of the Court of Auditors mentioned in sections 1 to 5 of chapter II of the title
1st of this book, under conditions specified by regulation.
Experts are bound by the obligation of professional secrecy.

Section 2: Exercise of the right of communication
Article L141-7

The members and staff of the Court of Auditors mentioned in sections 1 to 5 of chapter II of title I
of this book may request the independent administrative authorities and the supervisory authorities and
regulation all information useful for the exercise of their functions, without a secret protected by law
can be opposed to them.

Article L141-8
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The public prosecutor can transmit to the public prosecutor at the Court of Auditors, ex officio or
at the latter's request, a copy of any document relating to legal proceedings relating to facts of a nature
constitute irregularities in the accounts or in the management of the State, public establishments or
bodies under the jurisdiction of the Court of Auditors.

Article L141-9

I. - Financial services agents are released from professional secrecy with regard to members and staff
of the Court of Auditors mentioned in sections 1 to 5 of chapter II of title I of this book, on the occasion
of the controls that they carry out within the framework of their attributions.
For the purposes of the same controls, the members and staff of the Court of Auditors mentioned in
same sections 1 to 5 can directly exercise the right of communication as the agents of the services
financial holdings of the law.
II. - Financial services agents are also released from professional secrecy with regard to financial services agents.
the Court of Auditors contributing to the exercise of the mission of certifying the State accounts provided for in 5 °
of article 58 of organic law n ° 2001-692 of August 1, 2001 relating to finance and mission laws
certification of the accounts of the branches of the national funds of the general social security system
provided for in VIII of article LO 111-3 of the social security code.

Article L141-10

The members and staff of the Court of Auditors mentioned in sections 1 to 5 of chapter II of the title
I of this book may ask the statutory auditors, including the statutory auditors
contributions and the merger auditors, all information on the bodies, companies and accounts they
control; in particular, they can have the files and documents drawn up in application
legislative and regulatory provisions relating to the profession and status of statutory auditors
company accounts.
The auditors of the audited bodies are released from professional secrecy with regard to
members and staff of the Court of Auditors mentioned in sections 1 to 5 of chapter II of title I of
this book, on the occasion of the controls that they carry out within the framework of their attributions.
For the application of article LO 132-2-1 of this code, the members and staff of the Court of Auditors
mentioned in the first paragraph:
- may examine the operations carried out by the social security bodies and schemes covered by
Article L. 114-8 of the Social Security Code and the body referred to in Article L. 135-6 of the same code for
the account of the organizations, branches or activities mentioned in article LO 132-2-1;
- may ask the auditors of the bodies and schemes mentioned in the previous paragraph
all information on the entities for which they are responsible for the certification of the accounts; they
can in particular be communicated, for the financial year under review, the files and documents
established in application of the laws and regulations relating to the profession and the status of
auditors. They have the same option with regard to the statutory auditors.
entities that manage transactions whose examination is necessary to assess the regularity, sincerity

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and the faithful image of the accounts of the organizations, branches or activities mentioned in article LO 132-2-1 of
this code (1);
- are empowered to communicate to the statutory auditors of social security bodies and schemes
covered by Article L. 114-8 of the Social Security Code, all information on the transactions carried out
on behalf of the latter by the organizations, branches or activities referred to in article LO 132-2-1, and on
the verifications that they have carried out, in so far as they are useful for their legal mission of certifying the accounts
of the financial year under review and subject to the provisions of Article L. 120-3 of this code. They dispose
an identical option with regard to the statutory auditors of other entities, part of which of the transactions
is managed by the organizations, branches or activities referred to in article LO 132-2-1 of the same code.
The conditions of application of the third to the sixth paragraphs are fixed by decree of the Council of State.

Article L141-11

For the verification of the conditions of execution of the public service delegation agreements and past
by the services and bodies subject to the control of the Court of Auditors, the members and staff of the
Court of Auditors mentioned in sections 1 to 5 of chapter II of title I of this book may take
knowledge, from the co-contractors of these services and organizations, of the invoices, books and registers
that may relate to operations covered by said agreements. They can request in writing any
additional justification and obtain a copy of those documents presented that they consider useful.
A notification of the start of the verification must be established in advance by the first president of the
Court of Audit.
The observations and, where applicable, the other follow-up definitively adopted by the Court are communicated
to the delegator and the delegatee.

Article L141-12

As part of its mission of monitoring the application of social security financing laws, the
Court of Auditors, without prejudice to the provisions of Articles L. 211-1 and L. 211-4, is empowered to collect,
in conjunction with the regional audit chambers, information from the establishments mentioned
in Article L. 6111-1 of the Public Health Code. Certification reports from the establishments mentioned
in Article L. 6161-3 of the Public Health Code are transmitted without delay to the Court of Auditors.

Section 3: Common training for the courts
Article L141-13

When an investigation or control falls within the competence of both the Court of Auditors and those of a
or several regional or territorial chambers of accounts or those of two or more chambers
regional or territorial accounts, these jurisdictions may, in the exercise of their non-official missions
jurisdictional, to carry out their work within the framework of a common training. This is made up of
decree of the first president. It decides on the orientations of this work, conducts or coordinates them and
deliberate on their results. It adopts the synthesis as well as the follow-up to be given to it.

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CHAPTER II: Provisions relating to judicial activities
Section 1: Judgment of the accounts
Article L142-1

The accounts review reports at the end of judgment or those containing facts are likely to
lead to a fine, or presumptive management of fact are communicated to the
representative of the public prosecution to the Court of Auditors.

Article L142-1-1

When the public prosecutor does not find any charge with regard to a public accountant, he transmits his
conclusions to the presiding judge or his delegate. The latter can request a report
complementary. When the public prosecutor does not raise any charge after communication of the latter, the
president of the judgment formation or his delegate issues an order discharging the accountant from his
management.
If no charge remains against the public accountant for his successive management and if he has
ceased to function, discharge is given to him under the same conditions.

Article L142-1-2

When the public prosecutor reports, in the reports mentioned in article L. 142-1 or in the light of others
information at its disposal, an element likely to lead to the engagement of the responsibility
personal and pecuniary accountant, or presumptive of de facto management, he seizes the Court of Auditors.

Judicial decisions are rendered by the Court of Auditors, meeting either by chamber or
section of chamber, that is to say all chambers together ruling in plenary formation or in restricted formation.
The procedure is contradictory. At their request, the accountant and the authorizing officer have access to the file.
The debates take place in open court. However, the president of the judgment formation may, in his capacity
exceptional and after the opinion of the public prosecutor, decide that the hearing will take place or continue outside the
presence of the public if the safeguard of public order or respect for the privacy of persons or secrets
protected by law requires it.
The deliberations of the judges are secret. The magistrate in charge of the investigation and the representative of the public prosecution
not attend.
The court rules by a judgment rendered in collegial formation.

Article L142-1-3

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The conditions of application of articles L. 142-1, L. 142-1-1 and L. 142-1-2 are set by decree in Council
of state.

Section 2: Priority issue of constitutionality
Article LO142-2

I. - The transmission to the Council of State, by a jurisdiction governed by this code, of a priority issue
of constitutionality obeys the rules defined by articles 23-1 to 23-3 of ordinance n ° 58-1067 of 7
November 1958 on the organic law on the Constitutional Council.
II. - Before a financial court, the case is communicated to the public prosecutor as soon as the means
that a legislative provision infringes the rights and freedoms guaranteed by the Constitution is
raised, so that he can make his opinion known.

CHAPTER III: Provisions relating to the procedures applicable in
non-jurisdictional matter
Section 1: Hearings
Article L143-0-1

Any representative, administrator, official or agent of the services, establishments and organizations
controlled, as well as, for the purposes of control, any representative or agent of the State, any manager
public funds, any public company manager or any member of the inspection services and bodies
control whose hearing is deemed necessary, has the obligation to respond to the summons of the Court of
accounts.

Article L143-0-2

The observations which are the subject of a communication to Parliament as well as the observations and
recommendations mentioned in Article L. 143-1 are adopted after hearing, at their request, the
managers of controlled services or organizations, supervisory authorities, and any other person
explicitly questioned.

Section 2: Communication of observations
Article L143-1

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Observations and recommendations relating to the management of the services, organizations and companies audited
are the subject of communications from the Court of Auditors to ministers, organizations and companies as well as to
competent administrative authorities, under conditions set by regulation.
Subject to respect for secrets protected by law, the Court of Auditors may make these
observations and recommendations, in accordance with procedures set by a decree in the Council of State.

Article L143-2

The observations made by the Court of Auditors in application of Articles L. 111-9 and L. 111-10 are
addressed to the president of the bodies mentioned in said article, who is required to communicate them to the board
Board of Directors and the General Assembly at the first meeting that follows.
The Court of Auditors communicates, for information, these observations to the ministers concerned by the
objectives pursued by the public appeal for generosity as well as to the chairmen of the finance committee
of the National Assembly and the Senate.
When the Court of Auditors certifies, following the audit of a body referred to in Article L. 111-9, of the
non-compliance of the expenses incurred with the objectives pursued by the public appeal for generosity or
the non-conformity of expenditure financed by donations giving entitlement to a tax benefit with the objectives of
organization, it includes an explicit statement to this effect in its report. This declaration is transmitted
to the Minister in charge of the budget and to the chairmen of the finance committees of the National Assembly and
Senate. It is made public.

Article L143-3

The observations made following the control of a body referred to in Articles L. 133-1 or L. 133-2, are
sent by the Court of Auditors to the ministers concerned and brought to the attention of the committees
finance and, in their area of ​competence, to the other standing committees of each of the
parliamentary assemblies.
When bodies for which the Court of Auditors has jurisdiction in application of Articles L.
133-1 and L. 133-2 hold, separately or together, more than half of the capital or more than half of
votes in the deliberative bodies of a legal person controlled under Article L. 133-5 or exercise,
directly or indirectly, a preponderant power of decision or management over this legal person,
the provisions of the previous paragraph also apply.

Article L143-4

Communications from the Court of Auditors to ministers, other than those referred to in Articles L. 143-2 and
L. 143-3, and the responses to them are sent to the finance committees and, in their
area of ​competence, to the other standing committees of each of the parliamentary assemblies
at the expiration of a two-month response period. They are also communicated, at their request,
to the inquiry committees of each of the parliamentary assemblies. In addition, the first president
communicate to these same recipients, at their request, the other final findings and observations
of the Court of Auditors, as well as the answers given to them.

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In compliance with the provisions provided for in I and IV of article 6h of ordinance n ° 58-1100 of 17
November 1958 relating to the functioning of parliamentary assemblies, the Government transmits to the
parliamentary delegation for intelligence communications from the Court of Auditors to ministers on
on intelligence services and the responses to them.

Article L143-5

When the Court of Auditors communicates or makes public observations, the responses which are attached
engage the sole responsibility of their authors.

Section 3: Public reports of the Court of Auditors
Article L143-6

The Court of Auditors sends the President of the Republic and presents a public report to Parliament
annual and thematic public reports, in which it sets out its observations and recommendations and
highlights the lessons that can be drawn from it.

Article L143-7

The public reports of the Court of Auditors cover both services, organizations and companies
directly controlled by it and over local authorities, establishments, companies, groups and
bodies which come under the jurisdiction of the regional and territorial chambers of accounts by virtue of the
provisions of Book II.

Article L143-8

The public reports of the Court of Auditors, to which are attached the responses of the ministers and
representatives of local authorities, establishments, companies, groups and organizations
interested parties as well as any other person explicitly implicated, are published in the Official Journal of the
French Republic. The deadline for their transmission to the Court of Auditors and the conditions for their inclusion
in the report are set by decree of the Council of State.

Article L143-9

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The annual public report includes observations relating to the operation, activity, resources and

the results of the audit by the Court of Auditors and regional and territorial chambers of accounts.
The annual public report includes a presentation of the follow-up given to the observations and recommendations.
of the Court of Auditors and regional and territorial chambers of accounts, established on the basis of accounts
rendered that the recipients of these observations have the obligation to provide them.

Section 4: Provisions relating to procedures specific to
quality assurance of general government accounts
Section 5: Provisions relating to procedures specific to the
contribution to the evaluation of public policies

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Legislative part
BOOK II: The regional and territorial chambers of accounts
PART ONE: The regional chambers of accounts
TITLE I: Missions and organization
CHAPTER I: Missions
Section 1: Judgment of the accounts
Article L211-1

The regional chamber of accounts judges, within its jurisdiction, the accounts of the public accountants of
local authorities and local public establishments, as well as public interest groups
provided with a public accountant as soon as the communities and bodies subject to his control hold
separately or together more than half of the capital or of the votes in the deliberative bodies or exercise there
a preponderant power of decision or management.
The regional chamber of accounts also judges the accounts of people it has declared accountants
fact.

Article L211-2

Are subject to an administrative clearance by the competent authorities of the State designated by order of the
Minister responsible for the budget:
1 ° The accounts of the municipalities whose population does not exceed 3,500 inhabitants for the 2012 financial year and 5
000 inhabitants for subsequent years or for which the amount of ordinary revenue appearing in the last
administrative account is less than one million euros for the 2012 financial year and three million euros for
subsequent years, as well as those of their public establishments;
2 ° The accounts of public intercommunal cooperation establishments whose population does not exceed
5,000 inhabitants for the 2012 financial year and 10,000 inhabitants for subsequent years, the amount of which
of ordinary revenue appearing in the last administrative account is less than two million euros for
2012 and five million euros for subsequent years;
3 ° The accounts of authorized or automatically constituted trade union associations, land associations of
consolidation and their unions;
4 ° The accounts of local public educational establishments, as of the 2012 financial year, including the
amount of operating resources appearing in the last financial account is less than three million
euros.

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The amount of ordinary revenue taken into account for the application of this article is reassessed every
five years, from 2013, depending on the evolution of the consumer price index excluding tobacco.

Section 2: Control of accounts and management
Article L211-3

Through its controls, the regional chamber of accounts controls the accounts and examines the
management.
It checks on documents and on the spot the regularity of the receipts and expenses described in the accounts of
bodies under its jurisdiction. It ensures the regular use of credits, funds and securities.
The management review focuses on the regularity of management acts, on the economy of the means implemented
and on the evaluation of the results achieved in relation to the objectives set by the deliberative assembly or by
the deliberative body. The appropriateness of these objectives cannot be commented on.
The regional audit office can also carry out these checks on a reasoned request, either from the
representative of the State in the region or department, or of the territorial authority.

Article L211-4

The regional chamber of accounts controls the local authorities and local public establishments.

Article L211-5

The regional chamber of accounts controls the bodies over which the competence is delegated to it by
order of the First President of the Court of Auditors, in application of Articles L. 111-15 and L. 111-17.

Article L211-6

The regional chamber of accounts controls public interest groups, as soon as communities and
bodies subject to its control hold, separately or together, more than half of the capital or
voices in the deliberative bodies or exercise a preponderant power of decision or management.

Article L211-7

Without prejudice to the jurisdiction assigned to the Court of Auditors by article L. 111-7 of this code, the
regional chamber of accounts can control legal persons governed by private law of a health nature,
social or medico-social mentioned in Article L. 312-1 of the Code of Social Action and Families and
Article L. 6111-1 of the Public Health Code and financed by a local authority, an establishment
public or a public interest group which itself falls within the competence of the regional chamber of
accounts or by one of the bodies mentioned in Article L. 134-1 of this code.
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Article L211-8

The regional chamber of accounts can control the bodies, whatever their legal status, to which
local authorities local public establishments or other bodies under its
competence provide financial assistance exceeding 1,500 euros or in which they hold,
separately or together, more than half of the capital or of the votes in the deliberative bodies, or on
which they exercise a preponderant power of decision or management.

Article L211-9

The regional chamber of accounts can control the subsidiaries of establishments, companies, groups and
bodies referred to in Article L. 211-8, when these bodies hold in said subsidiaries, separately
or together, more than half of the capital or of the votes in the deliberative bodies, or exercise a power
preponderant of decision or management.

Article L211-10

The regional chamber of accounts can control the accounts that the public service delegates have
products to delegating authorities.

Section 3: Control of budgetary acts
Article L211-11

The regional chamber of accounts contributes to the control of the budgetary acts of the local authorities,
local public establishments as well as public interest groups with a public accountant
as soon as the communities and bodies subject to the control of the chamber hold separately or
together more than half of the capital or of the votes in the deliberative bodies or exercise power therein
preponderant decision and management.

Section 4: Control of specific agreements and acts
Article L211-12

The regional chamber of accounts can control the agreements relating to delegations of service
public under the conditions provided for in article L. 1411-18 of the general code of local authorities.

Article L211-13

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Contracts relating to contracts can be transmitted by the representative of the State in the
department at the regional chamber of accounts. He informs the territorial authority concerned. Bedroom
regional accounts examines this agreement. It makes its observations within one month of
count from its referral

Article L211-14

The regional chamber of accounts can control the acts of local semi-public companies in the
conditions provided for in article L. 1524-2 of the general code of local authorities.

CHAPTER II: Organization
Section 1: Springs and seats
Article L212-1

The seat and jurisdiction of the regional audit chambers are set by decree of the Council of State. Their
number cannot exceed twenty.

Article L212-1-1

When the jurisdiction of a regional audit chamber is modified, the proceedings in progress before this
chamber and which come under the jurisdiction concerned by the modification are regulated according to the procedures defined in
following paragraphs.

Legal proceedings initiated before the regional audit chamber and which have not been
entered in the roll of this chamber are forwarded to the Court of Auditors, which may delegate the matter to the
regional chamber of their choice.

The administrative procedures initiated before the regional chamber of accounts and on which a
deliberation has not yet taken place are, on that date, transmitted to the Court of Auditors, which may
delegate the case to the regional chamber of their choice.

It is deliberated on cases which are not transmitted to the Court of Auditors in application of the second
and third paragraphs according to the provisions of the code of financial jurisdictions applicable to the chambers
regional accounts before the entry into force of Article 1 of Law No. 2015-29 of January 16, 2015
relating to the delimitation of regions, regional and departmental elections and modifying the calendar
electoral.

The transfer, in application of this article, of all or part of the jurisdiction of a regional chamber of
accounts to another regional chamber of accounts, confers on the latter all the powers
and powers set out in sections 1, 2 and 4 of chapter I of part one of book II and exercised over
communities and organizations included in the area or part of the area transferred, for the years and
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accounts prior to the date of the transfer, since on that date said financial years and accounts are not subject to
no current checks.

Section 2: Magistrates
Sub-section 1: Bench magistrates
Article L212-2

The regional chamber of accounts is composed of a president, if necessary a vice-president and at
at least two other magistrates having the rank of president of section, first adviser or adviser.

Article L212-3

Each regional chamber of accounts is chaired by a master adviser or a referendum adviser to
the Court of Auditors. The regional audit chambers which have at least four sections have
a vice-president, who is a referendum adviser to the Court of Auditors.

Article L212-4

Judges of the Court of Auditors may, at their request and on the proposal of the first president of the
Court of Auditors, be made available or be seconded to a regional chamber of accounts.

Sub-section 2: Magistrates of the public prosecution
Article L212-5

Each regional chamber of accounts has one or more representatives of the prosecution, chosen
among the magistrates who are members of the body of the regional audit chambers, who exercise the functions of
public prosecutor and are the correspondents of the public prosecutor at the Court of Auditors.

Article L212-6

Magistrates from the regional audit chambers are, with their consent, delegated in the functions of the
prosecution by decree taken on the joint proposal of the first president of the Court of Auditors and the
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Attorney General at the Court of Auditors. In these functions, the persons concerned are not irremovable. It is
terminated this delegation in the same ways.

Section 3: Rapporteurs
Article L212-7

May be made available to exercise the functions of rapporteur for the regional chambers of
accounts, under the conditions set by decree of the Council of State:
- magistrates of the judicial order;
- officials belonging to a body recruited through the National School of Administration;
- State officials, territorial and hospital, belonging to bodies and job executives of the same
level of recruitment;
- officials of parliamentary assemblies belonging to a body of the same recruitment level,
under the conditions provided for by their statute.
They cannot exercise any judicial activity.

Section 4: Special provisions for communities falling under
article 73 of the Constitution
Sub-section 1: Regional Chambers of Accounts of Guadeloupe,
of Guyana and Martinique
Article L212-8

I. - The regional chambers of accounts of Guadeloupe, Guyana and Martinique have the same
President, the same members and the same representative (s) of the prosecution service. The headquarters of each of the
regional chambers of accounts, which may be the same, is set by decree in the Council of State.
II. - For the application of this code in Guyana:
1 ° The reference to the department, to the overseas department, to the region or to the overseas region is
replaced by the reference to the local authority of Guyana;
2 ° The reference to the departmental council or to the regional council is replaced by the reference to the assembly
from Guyana;
3 ° The reference to the president of the departmental council or to the president of the regional council is replaced by
the reference to the president of the assembly of Guyana.

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III. - For the application of this code in Martinique:
1 ° The reference to the department, to the overseas department, to the region or to the overseas region is
replaced by the reference to the territorial collectivity of Martinique;
2 ° The reference to the departmental council or to the regional council is replaced by the reference to the assembly
from Martinique;
3 ° The reference to the president of the departmental council or to the president of the regional council is replaced by
the reference to the president of the executive council of Martinique.

Sub-section 2: Regional Chambers of Accounts of Reunion Island and
Mayotte
Article L212-9

I. - The regional chambers of accounts of Reunion and Mayotte have the same president, the same
members and the same representative (s) of the prosecution service. The headquarters of each of the regional chambers
of the accounts, which may be the same, is fixed by a decree in the Council of State.
II. - For the application to Mayotte of the first part of book II of this code:
1 ° The reference to the region or to the department is replaced by the reference to the Department of Mayotte;
2 ° The reference to regional councils or departmental councils is replaced by the reference to
Mayotte departmental council;
3 ° The reference to the president of the regional council or to the president of the general council is replaced by the
reference to the president of the departmental council of Mayotte.

Sub-section 3: Common provisions
Article L212-10

In the overseas regions, the staff of the regional audit chambers can be supplemented by
magistrates of the judicial order.

Article L212-11

In the overseas regions, the interim of the public prosecutor at a regional chamber of accounts
may be exercised, for a period not exceeding six months, by a magistrate of the chamber fulfilling the
regulatory conditions required to be delegated in the functions of the public prosecutor, designated on
proposal of the president of the chamber by joint decision of the first president of the Court of Auditors and

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of the Attorney General to the Court of Auditors. This interim is terminated by decision of the Attorney General
who keeps the first president informed.

Article L212-12

When magistrates are simultaneously assigned to several territorial chambers of accounts
or in at least one territorial chamber of accounts and at least one regional chamber of accounts
mentioned in Articles L. 212-12 and L. 212-9 and that their appearance at the hearing is not materially
possible within the time limits prescribed by the provisions in force or required by the nature of the case, the or
the members concerned may sit and, if necessary, the representative of the public prosecutor pronounce
its conclusions in another chamber of which they are members, linked live to the courtroom by a
means of audiovisual communication.
The first paragraph is also applicable if the regional chamber (ies) of accounts and the
territorial chambers of accounts have the same seat in application of articles L. 212-12 and L. 212-9 and
of the last paragraph of article L. 252-17. In this case, the member (s) concerned may sit
and, if necessary, the representative of the prosecution to deliver his conclusions, directly linked to the room
audience by means of audiovisual communication.
When persons notified of a public hearing or hearing, heard pursuant to
Article L. 243-3 or having the obligation to respond to a summons pursuant to Article L. 241-7 does not
can physically attend the hearing of a regional audit chamber mentioned in articles
L. 212-12 and L. 212-12-1 within the time limits prescribed by the provisions in force or required by the nature of
the case, they may, upon decision of the president of the chamber, present their observations, linked live
to the courtroom by means of audiovisual communication.
A decree in the Council of State determines the modalities of application of this article.

TITLE II: Statutory provisions
PRELIMINARY CHAPTER
Section 1: Status of magistrates of regional audit chambers
Article L220-1

The members of the regional chambers of accounts constitute a body of magistrates.
They are irremovable. Consequently, no magistrate of the regional chambers of accounts can receive,
without his consent, a new assignment, even in advancement.
The magistrates cannot, apart from their functions, be required for other public services than the
National service.

Article L220-2
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The status of the magistrates of the regional audit chambers is governed by this title and, provided
that they are not contrary there, by the statutory provisions of the civil service of the State.

Article L220-3

The body of magistrates of the regional audit chambers comprises the following ranks:
- president of the regional chamber of accounts section;
- first adviser of the regional chamber of accounts;
- adviser of the regional chamber of accounts.

Article L220-4

Any magistrate of the regional chambers of accounts, at the time of his appointment to his first job in a
regional chamber, takes an oath, before taking office, to fulfill its functions well and faithfully, to
to keep the deliberations secret and to behave in everything like a worthy and loyal magistrate.
He can in no case be relieved of this oath.

Section 2: Professional standards and ethics
Article L220-5

The members of the regional audit chambers and the reporters provided for in Article L. 212-7 are required to
to comply, in the exercise of their duties, with the professional standards set by the Prime Minister
President of the Court of Auditors, after consulting the Superior Council of the regional chambers of accounts.

Article L220-6
No magistrate of the regional audit chambers may claim, in support of a political activity,
of his membership in the body of magistrates of the regional chambers of accounts. Any magistrate of
regional audit chambers refrain from any incompatible act or behavior of a public nature
with the reserve imposed on him by his duties. This article is applicable, during the exercise of their
functions in a regional audit chamber, to the rapporteurs mentioned in Article L. 212-7 and to the
auditors of financial jurisdictions.

Article L220-7

The magistrates of the regional audit chambers ensure that they immediately prevent or put an end to
conflict of interest situations.

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Constitutes a conflict of interest any situation of interference between a public interest and public interests or
private sector which is likely to influence or appear to influence the independent, impartial and objective exercise of
function.

Article L220-8

Within two months of taking up their duties, the magistrates of the headquarters of the regional chambers of
accounts and the reporters mentioned in Article L. 212-7 submit a comprehensive, accurate and
sincere of their interests to the president of the chamber to which they were assigned. The declaration is transmitted
to the first president of the Court of Auditors.
Within two months of taking office, financial prosecutors submit a declaration
exhaustive, exact and sincere of their interests to the Attorney General at the Court of Auditors.
Within two months of taking office, the presidents of the regional audit chamber
provide a full, accurate and sincere declaration of their interests to the First President of the Court of
accounts.
The declaration of interests mentions the links and interests held likely to influence or appear
influence the independent, impartial and objective exercise of the functions that the declarant has, or that he has had
during the five years preceding his assignment or taking up his duties. It does not contain any mention
political, trade union, religious or philosophical opinions or activities of the person concerned, except when
their disclosure results from the declaration of functions or mandates exercised publicly.
The submission of the declaration of interests gives rise to an ethics interview with the authority to which the
declaration has been submitted, the purpose of which is to prevent any possible conflict of interest and to invite, if necessary, to
end a conflict of interest situation. At the end of the interview, the declaration can be modified by the
declaring. The interview can be renewed at any time at the request of the declarant or the authority.
The authority to which the declaration was delivered may seek the opinion of the college of ethics of the courts.
financial statements on the declaration when there is doubt about a possible conflict of interest situation.
When the opinion is requested by a president of the regional audit chamber or the public prosecutor, it is
also brought to the attention of the first president of the Court of Auditors.
Any substantial modification of the links and interests held shall be the subject, within two months, of a
additional declaration in the same forms and may give rise to an ethics interview.
The declaration of interests is annexed to the file of the interested party in accordance with the terms and conditions guaranteeing his
confidentiality, subject to consultation by those authorized to access it.
When disciplinary proceedings are initiated, the Superior Council of the Regional Chambers of Accounts
can obtain communication of the declaration of interests.
A decree in Council of State specifies the conditions of application of this article, in particular the model,
the content and conditions for submitting, updating, storing and consulting the declaration
of interest.

Article L220-9

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I. - The fact, for a person required to submit a declaration of interests in application of article L. 220-6
of this code, not to make a declaration or to omit to declare a substantial part of his
interest is punishable by three years' imprisonment and a fine of € 45,000.
The prohibition of civic rights may be pronounced, on a complementary basis, according to the modalities
provided for in articles 131-26 and 131-26-1 of the penal code, as well as the ban on exercising a
public, in accordance with the terms set out in article 131-27 of the same code.
II. - The fact of publishing, except in the case provided for in the last paragraph of Article L. 120-9 of this code, or of
disclose, in any way, all or part of the statements, information or opinions
mentioned in article L. 220-8 of the same code is punishable by the penalties mentioned in article 226-1 of the code
criminal.

Article L220-10

A magistrate or rapporteur who considers himself to be in a situation of conflict of interest shall refrain from
participate in the deliberation on the case concerned or, if he is a member of the public prosecutor, to present
conclusions on the said case.
The president of the regional chamber of accounts or, where applicable, the public prosecutor at the Court of
accounts may also, on his own initiative, invite the magistrate or the rapporteur whom he considers to be
in a situation of conflict of interest, for reasons communicated to it, to refrain from participating in the
deliberate on the case concerned or to present conclusions on the said case.
The magistrate or rapporteur is replaced under the conditions provided for in this code.

Article L220-11

Within two months of taking up their duties and within two months of leaving
their functions, the presidents of the regional accounts chamber and the financial prosecutors address
a declaration of patrimonial situation to the president of the High Authority for the transparency of the life
public.
The declaration of assets is established, controlled and sanctioned under the conditions and according to
the modalities provided for in the first and fourth paragraphs of I, II and V of article 4, articles 6,7, to
the exception of the publication of a special report in the Official Journal, and 26 of Law No. 2013-907 of 11
October 2013 relating to the transparency of public life.
Any substantial modification of the patrimonial situation is the subject, within two months, of a
additional declaration in the same forms.
No new declaration is required from the magistrate who has established a declaration in less than a year.
application of this article, articles 4 or 11 of the aforementioned law n ° 2013-907 of 11 October 2013 or of
article LO 135-1 of the electoral code.
The declaration of financial status is not entered in the file of the interested party and cannot be
communicated to third parties.
A decree in Council of State specifies the conditions of application of this article, in particular the model, the
content and conditions for updating and storing asset status declarations.
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Section 3: Superior Council of the Regional Chambers of Accounts
Article L220-12

A Superior Council of regional audit chambers is hereby established. This advice sets the scene
advancement in rank of the members of the body of the regional chambers of accounts and the list of aptitudes
of these members in the employment of president of the regional chamber of accounts and vice-president of chamber
regional accounts. He gives an opinion on any transfer of a magistrate, on proposals for appointment
in the employment of president of regional chamber of accounts and vice-president of regional chamber of
accounts as well as on the appointment proposals provided for in the first paragraph of II of Article L. 122-3 and
in the first paragraph of III of Article L. 122-5. Any plan to modify the status defined by this code
is submitted for opinion to the Superior Council of the regional audit chambers.
This board is also consulted on any question relating to the organization, operation or
competence of regional chambers.

Article L220-13

The Superior Council of the regional chambers of accounts includes:
- the first president of the Court of Auditors;
- three qualified personalities who do not exercise an elective mandate, appointed for a period of three years
non-renewable, respectively by decree of the President of the Republic, by the President of the Assembly
national and by the President of the Senate;
- the Attorney General at the Court of Auditors;
- the president of the permanent inspection mission of the regional and territorial chambers of accounts;
- a master adviser to the Court of Auditors;
- two magistrates exercising the functions of president of the regional chamber of accounts or vice-president
regional chamber of accounts, including a master adviser and a referendum adviser;
- six representatives of the magistrates of the regional chamber of accounts.
The term of office of persons elected or appointed to the Board of Governors is three years; it is renewable one
time.
The higher council is chaired by the first president of the Court of Auditors. In case that you can not,
the latter is replaced by the president of the permanent inspection mission of the regional chambers and
territorial accounts. The latter is himself replaced by a master advisor member of this mission,
appointed by the first president.

Article L220-14

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The magistrates of the Court of Auditors are elected to the Superior Council by all the magistrates who
compose, under conditions fixed by decree in Council of State.

The magistrates of the regional audit chambers elect, under conditions set by decree in Council
State, their representatives to the Superior Council of the regional chambers of accounts.

Article L220-15

Except in disciplinary matters, all members of the Superior Council of the regional audit chambers
sit, whatever the hierarchical level of the magistrates whose case is examined. In case of equal sharing
of votes, that of the president is preponderant. When the situation of one of the elected council members
superior is mentioned on the occasion of the examination of a question appearing on the agenda, the magistrate in question
does not sit at the meeting.

CHAPTER I: Appointments
Article L221-1

The appointments in the body of the magistrates of the regional chambers of the accounts are pronounced by
decree of the President of the Republic. The appointments to the different ranks of this corps, as well as the
transfers, are pronounced by decree.
The magistrates of the seat assigned in a regional chamber of accounts whose seat is modified in
application of article l. 212-1-1, if they do not wish to benefit from the full assignment to the chamber
region which becomes competent in the area of ​their initial assignment, must inform the first
President of the Court of Auditors, at the latest before the end of the month following this modification, their wish
assignment in three other regional chambers.
The magistrate is then assigned in accordance with one of his wishes, under the conditions and according to the forms
provided for by this code.
As long as the procedure set out in the second and third paragraphs of this article has not been completed, the
magistrate is assigned by order to the regional chamber in the jurisdiction of which is located the seat of that
whose seat or spring is modified.
The magistrate who has not expressed a wish for assignment within the prescribed period is automatically assigned to the
regional chamber which is competent over the jurisdiction of the abolished regional chamber.
A regional chamber of accounts competent to hear the affairs of two regions before the 1st
January 2016, and whose registered office is not changed after that date, including in the event of a change in its
spring, remains ipso jure chaired by the magistrate who presided over this chamber.
The provisions of the preceding paragraph do not have the effect of extending or renewing the maximum duration of
functions mentioned in the penultimate paragraph of article L. 221-2.

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When a regional chamber magistrate enters, by the effect of a modification of the jurisdiction of his chamber
assignment, in one of the cases of incompatibility provided for by this code, he is required to request, in
the six-month period from the effective date of the modification of the jurisdiction, his transfer to another
regional chamber or its availability.

Article L221-2

The post of president of the regional chamber of accounts is filled by a master adviser or an adviser
referendum to the Court of Auditors. The post of vice-president of the regional chamber of accounts is filled
by a referendum adviser to the Court of Auditors.
Appointments are made, at the request of the magistrates concerned, by decree of the President of the
Republic, on the proposal of the first president of the Court of Auditors after consulting the Superior Council of
the Court of Accounts and the Superior Council of the regional chambers of accounts.
The magistrates of the Court of Auditors as well as the presidents of the
section of the regional chamber of accounts entered on a list of aptitudes drawn up for this purpose by the Council
superior of the regional audit chambers.
Magistrates who are at least forty years old and can be registered on the list of aptitude.
minimum of fifteen years of public service. These conditions are assessed on January 1 of the year
during which the list is drawn up.
Magistrates appointed to the post of president of the regional chamber of accounts and vice-president of
regional chamber of accounts are placed on secondment for the duration of this employment. In
this position, they can participate, to the exclusion of any judicial activity, in training and
committees of the Court of Auditors responsible for the controls carried out by the regional chambers of
accounts or with their assistance.
The conditions for advancement in the post of president of the regional audit chamber and vice-president
president of the regional chamber of accounts are fixed by decree in the Council of State.
The appointment to the post of president of the same regional chamber of accounts or of vice-president
regional chamber of accounts is pronounced for a period of seven years. This duration can neither be
extended or renewed within the same chamber. It can only be reduced if the magistrate concerned
requests, after the opinion of the Superior Council of the regional chambers of accounts, to be discharged from its
functions.
Only magistrates benefiting from the reduction of the age limit provided for in the first paragraph of article 4 of the law of
August 18, 1936 concerning retirement by seniority can occupy a post of president of
regional chamber of accounts or vice-president of regional chamber of accounts beyond the limit
age set in article 1 of law n ° 84-834 of September 13, 1984 relating to the age limit in the position
public and public sector. For the exercise of this job, article 1 of law n ° 86-1304 of 23 December
1986 relating to the age limit and the methods of recruiting certain civil servants of the State is not
not applicable.

Article L221-2-1

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The first counselors who have completed
mobility lasting at least two years either in another regional or territorial chamber of
accounts, either at the Court of Auditors, or in a service, a jurisdiction, an organization, a community or
a public company able to accommodate, for their mobility, civil servants from corps recruited by
the route of the National School of Administration. Mobility services are assimilated to
effective services in the regional chambers of accounts. Are considered to have completed a
mobility magistrates from regional audit chambers recruited before the date of publication of Law no.
2001-1248 of December 21, 2001 relating to the regional chambers of accounts and the Court of Auditors. The
appointment to the grade of section president cannot be made in the regional audit chamber
in which the magistrate is assigned at the time of his promotion. The conditions of application of this
article are defined by a decree in the Council of State.

Article L221-3

The advisers of the regional chamber of accounts are recruited from among the former students of the National School
administration.

Article L221-4

For two regional auditors recruited in application of article L. 221-3, one
appointment is made for the benefit of civil or military officials belonging to a body of
category A or assimilated, magistrates of the judicial order, civil servants belonging to bodies of
same level of recruitment of the territorial public service or the hospital public service
justifying, on December 31 of the year in question, a minimum period of ten years of public service or
of services performed in a body under the control of the Court of Auditors or the Chambers
regional accounts.

Article L221-7

The appointments provided for in Article L. 221-4 are made after registration on a list of suitable candidates.
in order of merit on the proposal of a committee responsible for examining the qualifications of the candidates.
This commission includes:
- the first president of the Court of Auditors;
- the Attorney General at the Court of Auditors or his representative;
- the president of the permanent inspection mission of the regional and territorial chambers of accounts;
- three members appointed respectively by the minister responsible for the public service, by the minister
in charge of finance and by the Minister of the Interior;
- the director of the National School of Administration or his representative;

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- a magistrate of the Court of Auditors appointed by the Supreme Council of the Court of Auditors within it
and three magistrates of regional chambers of accounts appointed by the Superior Council of Chambers
regional accounts within it.
The commission is chaired by the first president of the Court of Auditors. In case of impediment, he
this is replaced by the president of the permanent inspection mission of the regional and territorial chambers
accounts. The latter is himself replaced by a master advisor member of this mission, appointed by
the first president.

Article L221-8

A decree in the Council of State determines the ranks that must be held by candidates for recruitment under the
of Article L. 221-4 and, where applicable, the positions they must occupy. The decree specifies the modalities
organization and functioning of the commission provided for in the previous article, as well as the
establishment of the list of aptitudes.

Article L221-9

Can be integrated into the body of magistrates of the regional chamber of accounts:
- magistrates of the judicial order and civil servants seconded in application of article L. 221-10,
justifying eight years of effective public service, including three years on secondment to regional chambers
accounts ; these integrations are pronounced after the opinion of their regional chamber president and the
Higher Council of Regional Chambers of Accounts;
- magistrates of the judicial order and civil servants exercising or having exercised the function of rapporteur
full-time at the Court of Auditors, justifying eight years of effective public service, including three years at the
Court of Audit ; these integrations are pronounced after opinion of their chamber president and of the Council
superior of the regional audit chambers.

Article L221-10

May be seconded to the body of magistrates of the regional chamber of accounts, under conditions
fixed by decree in the Council of State, the magistrates of the judicial order, the civil servants belonging to a
corps recruited through the National School of Administration, tenured university professors,
lecturers, post and telecommunications administrators and civil servants
and soldiers from corps and executives belonging to the same category and of a comparable level,
assessed with regard to recruitment conditions or the level of assignments provided for by the statutes
individuals.
They are subject to the obligations and incompatibilities provided for in Articles L. 222-1 to L. 222-7.
After taking the oath provided for in Article L. 220-3, they are admitted to perform their duties in the
same conditions as the magistrates of the regional chamber of accounts.
Their functions can only be terminated before the end of the secondment at the request of the interested parties or
for disciplinary reason.
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The provisions of this article apply, under the conditions provided for by their Staff Regulations, to officials
parliamentary assemblies belonging to bodies of the same recruitment level.

Article L221-11

It may be proceeded, on the proposal of the first president of the Court of Auditors, to the direct recruitment of
advisers of the regional chamber of accounts by competitive examination.
The number of posts filled for this purpose may not exceed, for the first competition organized, the number of
positions offered, as of the promulgation of law n ° 2011-900 of July 29, 2011 on corrective finance
for 2011, in the body of magistrates of the regional audit chamber under Articles L. 221-3 and L.
221-4 and, for the following competitions, the number of positions offered under the same articles from
nominations under the previous competition.
The competition is open:
1 ° To officials and other civil or military public officials belonging to a category A corps or
assimilated and justifying on December 31 of the year of the competition of seven years of effective public services including
three effective years in category A;
2 ° To the magistrates of the judicial order;
3 ° Holders of one of the diplomas required to sit for the first entrance examination to the School
national administration.
The conditions of application of this article are fixed by decree of the Council of State.

CHAPTER II: Obligations and incompatibilities
Article L222-1

The magistrates of the regional chambers of accounts are required to reside at the headquarters of the regional chamber
to which they belong. Individual exemptions may however be granted by the president.
of the regional chamber.

Article LO222-2

The exercise of the functions of magistrate of the regional chambers of accounts is incompatible with the exercise
a mandate in Parliament or in the Economic, Social and Environmental Council.

Article L222-3

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The employment of the president of the regional chamber of accounts and of the vice-president of the regional chamber of
accounts as well as the exercise of the functions of magistrate of regional chambers of accounts are also
incompatible with:
a) The exercise of a mandate in the European Parliament;
b) The exercise of the functions of president of a regional or departmental council;
c) The exercise of a mandate of regional, departmental or municipal councilor within the jurisdiction of the chamber
region to which the magistrate belongs or has belonged for less than five years.

Article L222-4

No one can be appointed president of a regional chamber of accounts, vice-president of a regional chamber
accounts or magistrate in a regional chamber of accounts or, where applicable, remain so:
a) If he has exercised, for less than three years, within the jurisdiction of this chamber, an elective public office
mentioned in article LO 222-2, or has applied for one of these terms for less than three
years ;
b) If he is married, has entered into a civil solidarity pact or lives in a notorious cohabitation with a deputy of a
constituency or a senator from a department within the jurisdiction of this chamber;
c) If he is married, has entered into a civil solidarity pact or lives in a notorious cohabitation with the president of the
regional council, a president of the departmental council, a mayor of a commune, capital of the department
of this same jurisdiction or a president of a public establishment of inter-municipal cooperation with taxation
proper which includes this same municipality;
d) (Repealed)
e) If he has worked within the jurisdiction of this regional audit chamber for less than three years
management functions in the administration of a local authority or body, whatever
the legal form, subject to the control of this chamber;
f) If he has exercised within the jurisdiction of this regional chamber the functions of principal public accountant for
which he did not receive discharge.
The conditions for the application of this article are set by regulation.

Article L222-5

A senior public accountant, appointed member of a regional chamber of accounts, cannot, if he is
constituted in debt, to exercise activity of a jurisdictional nature until it has received discharge.

However, the prohibition provided for in the previous paragraph ends as soon as the person concerned obtains discharge of his
responsibility.

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Article L222-6

No one can be appointed president of a regional chamber of accounts, vice-president of a regional chamber
accounts or magistrate in a regional chamber of accounts if he has been declared a de facto accountant and if he
was not given discharge.
If the declaration concerns a president of a regional chamber of accounts or the vice-president of a chamber
regional accounts and that it intervenes after his appointment in this post, this magistrate
is suspended from his functions by the first president of the Court of Auditors until he is discharged
given.
If the declaration concerns a magistrate of the regional chamber of accounts and it intervenes
after his appointment, this magistrate is suspended from his functions under the conditions provided for in the
second paragraph of Article L. 223-11, until discharge is given.

Article L222-7

A president of a regional chamber of accounts, vice-president of a regional chamber of accounts or
financial prosecutor cannot, within the jurisdiction of a regional chamber to which he belonged during the
three previous years, exercise functions in a local authority, a public establishment or
a body subject to the control of this chamber.
A magistrate of the seat who is a member of the body of the regional audit chambers may not, within the jurisdiction of a
regional chamber of accounts to which he belonged during the three previous years, exercise
functions in a local authority, a public establishment or a body subject to the control of
this room, provided that, during the same period:
- he was called upon to participate in the judgment of his accounts, in the control of his accounts and in its management, or in the
control of its budgetary acts;
- the legal representative of this local authority, of this public establishment or of this body is or
was also that of a local authority, a public establishment or a body subject to the
control of this chamber, and for which the magistrate was brought to participate in the judgment of the accounts,
control of accounts and management, or control of budgetary acts;
- the functions exercised by the magistrate place him, in the light of the controls in which he took part, in a
position of conflict of interest within the meaning of Article L. 220-7.
The opinion of the ethics college is sought on any request for the secondment of a magistrate from the chambers.
regional accounts in a local authority, a public establishment or a body subject to the
control of the chamber to which it belonged during the previous three years. Referral to the college
of ethics is carried out in accordance with the provisions of 2 ° of article L. 120-9 of this code.

CHAPTER III: Discipline
Article L223-1

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Disciplinary power is exercised with regard to members of the body of regional audit chambers.
by the Superior Council of the regional chambers of accounts, which is seized of the facts justifying the prosecution
disciplinary by the president of the regional chamber to which the magistrate concerned belongs or by the
first president of the Court of Auditors. When seized by the first president, the latter does not sit, the
council then being chaired by the president of the permanent inspection mission of the regional chambers and
territorial accounts. When seized by the president of the chamber to which the magistrate is assigned
involved, and if this chamber president is a member of the Superior Council, he does not sit on the Superior Council.
When the Superior Council of the Regional Chambers of Accounts decides as a disciplinary council, the
Attorney General at the Court of Auditors does not attend the meetings of this council, except in the case referred to in
the following paragraph.
When he exercises disciplinary power with regard to the magistrates delegated to the functions of the ministry
public, the Superior Council is chaired by the Attorney General at the Court of Auditors and includes, in
in addition, a magistrate exercising the functions of the public ministry elected by the magistrates exercising these functions.
In this case, it is referred to by the first president.
The secretariat of the higher council of the regional audit chambers ruling in disciplinary formation
is insured under conditions defined by a decree of the Council of State.

Article L223-2

The procedure before the Superior Council of the regional chambers of accounts is contradictory.

The magistrate is informed by the president of the higher council, as of the referral of this body, that he is entitled to
full disclosure of his file and of the preliminary investigation documents, if any, and that he
may be assisted by one of his peers and by one or more defenders of his choice.

The president of the Board of Governors appoints a rapporteur from among the members of the Board who proceeds, if there is
place, to an investigation.

During the investigation, the rapporteur hears the person concerned. If necessary, he hears the complainant and witnesses. He
performs all useful investigative acts.

Article L223-3

When an investigation has not been deemed necessary, or when the investigation is completed, the magistrate is summoned to
appear before the Superior Council of the regional audit chambers.

Article L223-4

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The prosecuted magistrate has the right to the communication of his file, of all the documents of the investigation and of the
report drawn up by the rapporteur. His council is entitled to the communication of the same documents.
If the magistrate does not appear, and unless he is prevented from doing so by force majeure, he may nevertheless be
ruled and the procedure is deemed to be contradictory.
Only magistrates of a grade equal to or higher than that of the incriminated magistrate sit on the Superior Council.
After reading the report, the magistrate is invited to provide his explanations or means of defense on the facts.
which he is accused of.

Article L223-5

The Board of Governors may hear witnesses; he must hear those whom the magistrate has appointed.
He rules behind closed doors. Its decision is taken by majority vote; in the event of a tie, that of the
president is decisive. This decision is reasoned and made public. It can only be the subject of a
appeal in cassation before the Council of State.
The decision rendered is notified to the magistrate concerned by the president of. It takes effect from the day of this
notification.

Article L223-6

When a member of a regional audit chamber commits a serious breach of obligations
resulting from his oath, which makes it impossible, having regard to the interests of the service, to continue in office, and if
the urgency demands it, the author of this failure can be immediately suspended.
This suspension is pronounced by the president of the Superior Council of the regional chambers of accounts,
on the proposal of the president of the regional chamber concerned or on the proposal of the public prosecutor
the Court of Auditors when this measure concerns a magistrate delegated to the functions of the ministry
public.
This suspension cannot be made public.
The Board of Governors is seized ex officio and without delay in disciplinary proceedings.

Article L223-7

Subject to the provisions of Article L. 223-9, the suspended magistrate retains his salary, the indemnity
residence, family salary supplement and compulsory family benefits.

Article L223-8

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The situation of the suspended magistrate must be definitively settled within four months from
his suspension.

Article L223-9

If, at the end of this period, no action has been taken by the Board of Governors, the person concerned, unless he is
the subject of criminal proceedings, is reinstated in his functions.
If he is the subject of criminal proceedings and the measures decided by the judicial authority or the interests of the
service do not preclude it, the person concerned is also reinstated in his functions at the expiration of the same period.
When, following a reasoned decision, he is not reinstated in his duties, he may be temporarily assigned by
the President of the Board of Governors, subject to the interests of the service, in a position compatible with the
obligations of judicial review to which it is, where applicable, subject. Failing that, he can be automatically seconded
on a provisional basis, in another body or framework of employment to occupy a job compatible with such
obligations. The temporary assignment or temporary secondment ends when the situation of the person concerned
is finally settled by the administration or when the evolution of criminal proceedings makes it impossible to
extension.
The magistrate who ordered the judicial review and the public prosecutor are informed of the measures
taken with regard to the interested party. The Board of Governors is also kept informed of these measures.

Article L223-10

The magistrate who, because of criminal proceedings, is not restored to his functions, temporarily assigned
or temporarily seconded to another job, may be subject to a deduction, fixed by the First President or by
the Public Prosecutor in the case of a magistrate delegated to the functions of the public prosecutor, within the limit
half of the total remuneration, including family supplement. He nevertheless continues to perceive
compulsory family benefits.

Article L223-11

In case of dismissal, acquittal, acquittal or exoneration, the first president or the public prosecutor
in the case of a magistrate delegated to the functions of the public prosecutor, proceeds to the restoration in his
functions of the magistrate.

TITLE III: Competences and attributions
CHAPTER I: Jurisdiction
Section 1: Judgment of the accounts
Article L231-1

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Accountants who come under the jurisdiction of a regional audit chamber are required to provide it with
their accounts within the deadlines set by decree of the Council of State.

Article L231-2

Subject to the provisions of article L. 211-2, the regional audit office decides first
results from the accounts of public accountants of local authorities and public establishments
premises located within its jurisdiction, as well as other bodies under its jurisdiction.

Article L231-3

The regional chamber of accounts judges the accounts given to it by the people it has declared
de facto accountants. It does not have jurisdiction over authorizing officers, except those which it has declared accountable for.
made.
The people that the regional audit office has declared de facto accountants are bound by him
produce their accounts within the time limit set for them.

The action in declaration of de facto management is prescribed for acts constituting de facto management committed
more than ten years before the date on which the regional chamber of accounts is seized.

Article L231-4
The ex officio clerk produces his accounts within a time limit set by decree of the Council of State. In the absence of
production within this period, the public prosecutor gives formal notice to the official to proceed.

Section 2: Administrative clearance of accounts
Article L231-5

The clearance decisions taken in application of Article L. 211-2, accompanied, where applicable, by any
observation that may involve the personal and pecuniary liability of the accountant, are
transmitted by the competent authority of the State designated by order of the minister responsible for the budget to the chamber
regional accounts. The decision on the failure of the accountant to fulfill his control obligations cannot be
be pronounced only by the regional chamber of accounts.

Article L231-6

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For accounts subject to the administrative clearance regime and which are not the subject of observations
subject to possible appeals and the right of evocation of the regional audit chamber, the decrees
the competent authorities of the State designated by order of the minister responsible for the budget grant discharge
final accountant.

Article L231-7

The competent authority of the State designated by decree of the minister responsible for the budget sends to the chamber
regional accounts all the discharge orders it has taken.

The regional chamber of accounts can exercise its right of evocation and, upon request from the public prosecutor,
reform on the orders referred to in Article L. 231-6 within six months of their notification to the
accounting.

Section 3: Conviction of the accountants to the fine
Article L231-8

The regional chamber of accounts can condemn public accountants, statutory clerks and
people she declared de facto accountants to be fined for delay in producing their accounts
under the conditions set, for the Court of Auditors, by Articles L. 131-6, L. 131-7, L. 131-10 and L.
131-12.

Article L231-9

The regional chamber of accounts can condemn de facto accountants to a fine because of their
interference with the functions of public accountant under the conditions set out in Article L. 131-11.

Article L231-10

When the accounts are cleared in application of Article L. 211-2, the accountants of the
municipalities, municipal public establishments and groups of interested municipalities may, on
at the request of the departmental or, where applicable, regional director of public finances, be condemned
by the regional chamber of accounts to a fine under the conditions set for the Court of Auditors by
Articles L. 131-8, L. 131-10 and L. 131-12.

CHAPTER II: Control of budgetary acts
Section 1: Common provisions
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Article L232-1

The control of budgetary acts of local authorities and local establishments as well as of
public interest groups designated in Article L. 211-1 is exercised under the conditions provided for in the chapter
II of title I of book VI of the first part of the general code of local authorities.

Article L232-2

The provisions of articles L. 1612-1 to L. 1612-20 of the general code of local authorities are
applicable to the municipalities of the departments of Moselle, Bas-Rhin and Haut-Rhin under the conditions
provided for by article L. 2543-1 of the same code.

Section 2: Special provisions
Article L232-3
The regional chamber of accounts, referred to by the representative of the State, gives an opinion on the modifications
likely to be made to the rules fixing the methods of distribution of the contributions of the municipalities
to the budget of a union of which they are members within the framework defined in article L. 5212-25 of the general code
local authorities.

Article L232-4
The regional chamber of accounts controls the budgetary acts of local public establishments
education under the conditions provided for in Articles L. 421-11 to L. 421-13 of the Education Code.

Article L232-5
The regional chamber of accounts controls the budgetary acts of public health establishments in the
conditions provided for in Article L. 6143-3-1 of the Public Health Code.

Article L232-6

The regional chamber of accounts controls the budgetary acts of the public housing offices submitted to
rules applicable to trading companies under the conditions provided for in Article L. 421-21 of the French Code of
construction and housing.

Article L232-7

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The regional chamber of accounts, in whose jurisdiction is located the headquarters of the National Center for
territorial public service, exercises control over the budgetary acts of this establishment, implemented by
the representative of the State in the department where this head office is located, under the conditions provided for in Articles L.
1612-1 to L. 1612-16 and L. 1612-18 of the general code of local authorities.

CHAPTER III: Requisition orders
Article L233-1

The regional chambers of accounts are the recipients of requisition orders notified to accountants
public.
I. - The requisition orders issued by the authorizing officers of local authorities, establishments
local public authorities and local public educational establishments are governed by Articles L. 1617-2 to L.
1617-4 of the general code of local authorities.
When the accountant of a local public educational institution has been requested to pay by the head
institution, it reports to the local authority, the academic authority and the council
administration. The accounting officer reports to the departmental or, where applicable, regional director
of public finances which transmits the requisition order to the regional chamber of accounts.
II. - The requisition orders issued by the authorizing officers of public health establishments or structures
of health cooperation with public legal personality are governed by the provisions provided for in
seventh paragraph of article L. 6145-8 of the public health code.

CHAPTER IV: Control of certain agreements
CHAPTER V: Control of the acts of semi-public companies
local
CHAPTER VI: Special provisions concerning the community
territory of Corsica
Article L236-1

The control of the budgetary acts of the local authority of Corsica and of its public establishments by
the regional audit office is governed by the specific provisions of the first paragraph of article L.
4425-21 of the general code of local authorities.

Article L236-2

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Referral to the regional chamber of accounts by the representative of the State in the local authority
of Corsica, when the latter considers that a deliberation by the board of directors of a public institution
of this community is likely to seriously increase the financial burden or the risk incurred by the
collectivity, is governed by the provisions of the third and fourth paragraphs of article L. 4425-21 of the code
general of local authorities.

TITLE IV: Procedure
CHAPTER I: General rules of procedure
Section 1: General principles
Article L241-1

Subject to the provisions of this code, judgments, opinions, proposals, investigation reports
and observations of the regional audit chamber are deliberated and adopted collegially according to a
adversarial procedure.
The investigation conducted by the regional audit chamber as part of the preparation of the report
provisional and confidential is carried out with, in particular, the authorizing officer whose management is controlled.

Article L241-2

The regional chamber of accounts takes all measures to guarantee the secrecy of its investigations.

Article L241-3

The rules relating to the procedure before the regional audit chambers and the communication of
their observations to the communities, establishments, companies, groups and organizations concerned are
fixed by decree in the Council of State.

Article L241-4

Instruction documents and provisional communications from the regional audit chamber are
covered by professional secrecy.

Article L241-5
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The regional chamber of accounts is empowered to access all documents, data and processing, from
of whatever nature, relating to the management of public authorities, public establishments and
other bodies subject to its control or necessary for the exercise of its powers, and to do so
communicate.
The fact of obstructing, in any way whatsoever, the exercise of the powers attributed to magistrates and
reporters of the regional chamber of accounts by this code is punished by a fine of 15,000 euros. The
public prosecutor at the regional chamber of accounts can seize the prosecution at the competent court
in order to trigger public action.

Article L241-6

The regional chamber of accounts may have recourse, for inquiries of a technical nature, to the assistance
experts appointed by the president. If they are public officials, it informs their department head. The
experts cannot be appointed for a mission relating to a case of which they have had to know, even
indirectly, by virtue of the exercise of their functions. The experts fulfill their mission in conjunction with
a magistrate or rapporteur delegated and appointed in the service letter of the president of the regional chamber
accounts which specify the mission and investigative powers of the expert.
The latter informs the magistrate or delegate rapporteur of the development of his mission. The experts are
bound by the obligation of professional secrecy.

Article L241-7

Any representative, administrator, official or agent of communities, establishments, companies,
groups and bodies inspected, as well as, for the purposes of the inspection, any representative or agent
of the State in office within the jurisdiction of the regional chamber of accounts and any member of the
inspection and control body whose hearing is deemed necessary, has an obligation to respond to the
convocation of the regional chamber of accounts.

Article L241-8

The parties may be assisted or represented by a lawyer.

The authorizing officer or manager who was in office during a financial year under review may be assisted or
represent by the person of his choice, appointed at his request by the president of the regional chamber
accounts. If it is a public official, his department head is informed. This person can be
appointed for a case that she came to know in the course of her duties. She is empowered to do
communicate by the local authority or the public establishment any document of any kind whatsoever
or, relating to the management of the year under review.

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When the authorizing officer or manager is no longer in office when the exercise is examined by the
regional chamber of accounts, the lawyer's fees remain the responsibility of the local authority
or the public establishment concerned within the limit of a ceiling fixed by decree.

Section 2: Exercise of the right of communication
Article L241-9

The magistrates of the regional audit chambers and the rapporteurs mentioned in article L. 212-7
can ask the independent administrative authorities and the supervisory and regulatory authorities
all information useful for the exercise of their functions, without a secret protected by law being able to
be opposed.

Article L241-10

The public prosecutor can send the representative of the public prosecutor to a chamber
regional accounts, ex officio or at the request of the latter, a copy of any document of a procedure
judicial process relating to facts likely to constitute irregularities in the accounts or in the management of
communities or organizations under the jurisdiction of this chamber.

Article L241-11

Financial services agents are released from professional secrecy vis-à-vis the magistrates of the chambers
regional accounts and reporters mentioned in Article L. 212-7, during the checks that
these perform within the framework of their attributions.
For the purposes of the same controls, magistrates and rapporteurs may directly exercise the right
communication that financial services officers keep by the law.

Article L241-12

The magistrates of the regional audit chambers and the rapporteurs mentioned in article L. 212-7
may ask the statutory auditors, including the contribution auditors and the
merger auditors, all information on the bodies, companies and accounts they control; they
can in particular be communicated the files and documents drawn up in application of the provisions
laws and regulations relating to the profession and status of company auditors.
The auditors of the audited bodies are released from professional secrecy with regard to
magistrates and rapporteurs, during the checks they carry out as part of their
attributions.

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CHAPTER II: Provisions relating to judicial activities
Article L242-1

The accountant of the municipality, the department and the region, the accountant or the accountant of a
local public establishment take an oath before the regional chamber of accounts.

Article L242-2

The accounts review reports at the end of judgment or those containing facts are likely to
lead to a fine, or presumptive management of fact are communicated to the
representative of the public prosecution at the regional chamber of accounts.

Article L242-3

When the public prosecutor does not find any charge with regard to a public accountant, he transmits his
conclusions to the presiding judge or his delegate. The latter can request a report
complementary. When the public prosecutor does not raise any charge after communication of the latter, the
president of the judgment formation or his delegate issues an order discharging the accountant from his
management.
If no charge remains against the public accountant for his successive management and if he has
ceased to function, discharge is given to him under the same conditions.

Article L242-4

When the public prosecutor reports, in the reports mentioned in article L. 242-2 or in the light of others
information at its disposal, an element likely to lead to the engagement of the responsibility
personal and pecuniary accountant, or presumptive of de facto management, he seizes the regional chamber of
accounts.

Judicial decisions are rendered by the regional audit chamber, meeting either in
plenary formation, either in restricted formation, or in section, or in combined sections.
The procedure is contradictory. At their request, the accountant and the authorizing officer have access to the file.
The debates take place in open court. However, the president of the judgment formation may, in his capacity
exceptional and after the opinion of the public prosecutor, decide that the hearing will take place or continue outside the
presence of the public if the safeguard of public order or respect for the privacy of persons or secrets
protected by law requires it.

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The deliberations of the judges are secret. The magistrate in charge of the investigation and the representative of the public prosecution
not attend.

Article L242-5

The conditions of application of the three preceding articles are fixed by decree in Council of State.

Article L242-6

The accountant, the local authority, the public establishment or the public interest group, the
representative of the public prosecution to the regional chamber of accounts, the general prosecutor to the Court
accounts may appeal to the Court of Auditors against any judicial decision rendered by the
regional chamber of accounts.

Article L242-7

A judicial decision may be reviewed by the regional audit chamber which issued it, either
at the request of the accountant supported by justifications recovered since the judgment, either ex officio or on
requisition of the public prosecutor, due to error, omission, false or duplication.

Article L242-8

The rules relating to the appeal and review of judicial decisions of the regional chambers of
accounts are set by decree in the Council of State.

CHAPTER III: Provisions relating to the control of accounts and
management
Section 1: Provisional observations
Article L243-1

The provisional observations of the regional chamber of accounts relating to the control of accounts and
the management of local authorities, local public establishments and other organizations
of his competence are preceded by an interview with the magistrate rapporteur and, if necessary, the president of the
chamber with the authorizing officer of the local authority or the manager of the public establishment or

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the body concerned, as well as the authorizing officer or manager who was in office during the financial year
examined.
When the control concerns a body falling within the competence of the regional audit chamber
in application of the provisions of articles L. 211-8 and L. 211-9, the interview is optional.

Article L243-2

When provisional observations are made, the authorizing officer or manager concerned, including the
where applicable, those who were in office during the financial year under review have two months
to submit a written response to the registry of the regional audit chamber. Observations cannot
be definitively stopped only after receipt of this response, or, failing that, at the expiration of the aforementioned period.

Article L243-3

The final observations and the management recommendations provided for in Article L. 243-4 are adopted.
by the regional audit chamber after hearing, at their request, the directors of legal persons
controlled, and any other person explicitly implicated.

Section 2: Final observations
Article L243-4

The regional chambers of accounts adopt their final observations and recommendations under
the form of an observation report communicated:
- either to the authorizing officer of the local authority or to the manager of the public establishment or group
of public interest with a public accountant concerned and, where applicable, as far as he is concerned, to
the authorizing officer or manager who was in office during the financial year under review;
- or for other bodies within the competence of the chamber, to their representative; the case
if necessary, it is also sent to the authorizing officer of the local authority who provided them with assistance
financial institution or who holds part of the capital or part of the votes in their decision-making bodies or who
exercises, directly or indirectly, a preponderant power of decision or management.

Article L243-5

The recipients of the final observations report have a period of one month to send to the registry
from the regional chamber of accounts a written response. As soon as they have been sent within the deadline
cited above, these replies are attached to the report. They engage the sole responsibility of their authors.

Article L243-6
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The final observations report is communicated by the executive of the local authority or
the public institution to its deliberative assembly, from its closest meeting. It is subject to registration
on the agenda of the deliberative assembly; it is attached to the convocation sent to each of the members of
the assembly and gives rise to a debate.
This report may not be published or communicated to its recipients or to third parties from the first day
the third month preceding the month in which elections for the community are to be held
concerned and until the day after the ballot when the election is acquired.

Article L243-7

When the control is carried out at the request of the representative of the State or of the territorial authority, the report
of final observations that the regional audit chamber presents is communicated to the
concerned, to the representatives of the establishments, companies, groups and organizations concerned
as well as to the representative of the State.

Article L243-8

The final observations report that the regional audit chamber sends to the chairman of a
public establishment of inter-municipal cooperation is also transmitted by the regional chamber
accounts to the mayors of the municipalities that are members of this public establishment, immediately after the
presentation which is made to the deliberative body of the latter. This report is presented by the mayor of each
common to the closest municipal council and gives rise to a debate.

Section 3: Follow-up of final observations and recommendations
Article L243-9

Within one year of the presentation of the final observations report to the general meeting
decision maker, the authorizing officer of the local authority or the president of the public establishment of
inter-municipal cooperation with its own tax system presents, in a report to the same assembly, the
actions which he undertook following the observations of the regional chamber of accounts. This report is
communicated to the regional chamber of accounts, which makes an annual summary of the reports that are
press releases. This summary is presented by the president of the regional chamber of accounts to the
territorial conference of public action. Each regional chamber of accounts sends this summary to
the Court of Auditors for the presentation prescribed in Article L. 143-9.

Article L243-10

The regional audit chamber rules in the forms provided for in Articles L. 241-1 and L. 243-3 on any
request for rectification of final observations on the management which may be presented to it by the directors
controlled legal persons or any other person by name or explicitly implicated.
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CHAPTER IV: Control of budgetary acts and certain
conventions
Article L244-1

When the regional audit chamber is seized in application of the provisions of article L. 211-11,
the authorizing officer or his representative may, at his request, present his observations orally. He can be
assisted by a person of their choice.

Article L244-2

When the regional audit chamber examines the agreement provided for in Article L. 211-12, it formulates
its observations within one month of its referral. The opinion of the regional chamber of accounts
is transmitted to the local authority or to the public establishment concerned and to the representative of the State.
The authorizing officer or his representative may, at his request, present his observations orally. He can be
assisted by a person of their choice. The deliberative assembly is informed of the opinion of the regional chamber
accounts from its closest meeting.

Article L244-3

The commitment to control public service delegation agreements provided for in Article L. 211-10 is
previously notified by the president of the regional audit chamber to the delegatee.
The magistrates and rapporteurs of the regional audit chambers can take cognizance of the
invoices, books and registers which may relate to the operations covered by the said agreements. They can
request in writing any additional justification and obtain a copy of those of the documents presented that they
consider useful.
The final observations retained by the regional audit chamber are communicated to the delegate
and the delegatee.

SECOND PART: The territorial chambers of accounts
TITLE V: Provisions applicable to Saint-Barthélemy, to SaintMartin and Saint-Pierre-et-Miquelon
Article L250-1

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The provisions of this title are applicable to the overseas communities of Saint-Barthélemy, SaintMartin and Saint-Pierre-et-Miquelon as well as their public establishments.

Article L250-2
The provisions of this title are applicable to the municipalities of Saint-Pierre-et-Miquelon as well as to their
public establishments.

CHAPTER I: The public report of the Court of Auditors
Article L251-1
The public reports of the Court of Auditors relate in particular to local authorities,
establishments, companies, groups and organizations that come under the jurisdiction of the territorial chamber
accounts under the provisions of Chapter II of this Title.

Article L251-2
The part of the Court of Auditors' public report drawn up in particular on the basis of the observations of the
territorial chamber of accounts is preceded by observations relating to the operation, activity,
means and results of the control of the territorial chamber.

Article L251-3
The Court of Auditors informs the communities and organizations within its jurisdiction of the observations relating to
management, which she plans to include in the public report and invites them to share their responses with her.
These are published following the observations of the Court of Auditors.

CHAPTER II: Territorial Chambers of Accounts of SaintBarthélemy, Saint-Martin and Saint-Pierre-et-Miquelon
Section 1: Missions
Sub-section 1: Judgment of the accounts
Article LO252-2

The territorial chamber of accounts judges all the accounts of the public accountants of the community
overseas territories over which it has jurisdiction and its public establishments.

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Article L252-3

The territorial chamber of accounts judges all the accounts of the public accountants of the municipalities and
of their public establishments.

Article L252-4
The territorial chamber of accounts judges the accounts of public interest groups with an accountant
public as soon as the communities and bodies subject to the control of the territorial chamber of accounts
hold separately or together more than half of the votes in the governing bodies or in the capital or
exercise a preponderant power of decision or management.

Article L252-4-1
The territorial chamber of accounts also judges the accounts of the people it has declared
de facto accountants.

Sub-section 2: Control of accounts and management
Article LO252-5

The territorial chamber of accounts checks on documents and on the spot the regularity of income and expenditure
described in the respective accounts of the overseas collectivity over which it has jurisdiction and
its public establishments. It ensures the regular use of credits, funds and securities.

Article L252-6

Through its controls, the territorial chamber of accounts controls the accounts and examines the
management.

It checks on documents and on the spot the regularity of the receipts and expenses described in the accounts of
bodies under its jurisdiction. It ensures the regular use of credits, funds and securities.

The management review focuses on the regularity of management acts, on the economy of the means implemented
and on the evaluation of the results achieved in relation to the objectives set by the legislative body. The opportunity
of these objectives cannot be the subject of observations.

The territorial chamber of accounts can also ensure this control on a reasoned request either from the
representative of the State, or of the executive of the municipalities or public establishments concerned.
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Article L252-7

The territorial chamber of accounts controls the municipalities and their public establishments.

Article LO252-8

The territorial chamber of accounts examines the management of the overseas collectivity over which it has
jurisdiction and its public establishments.

It may also, as part of the audit of the delegating authority's accounts, check with
delegated public services the accounts they produced to the delegating authorities.

The management review focuses on the regularity of management acts, on the economy of the means implemented
and on the evaluation of the results achieved in relation to the objectives set by the legislative body. The opportunity
of these objectives cannot be the subject of observations.

Article L252-9

The territorial chamber of accounts controls public interest groups, as soon as communities and
bodies subject to the control of the territorial chamber of accounts hold separately or together
more than half of the capital or of the votes in the deliberative bodies or exercise a preponderant power therein
decision-making or management.

Article L252-9-1

Without prejudice to the jurisdiction assigned to the Court of Auditors by article L. 111-7 of this code, the
Territorial Chamber of Accounts can control legal persons governed by private law of a health nature,
social or medico-social mentioned in Article L. 312-1 of the Code of Social Action and Families and in
article L. 6111-1 of the public health code and financed by a local authority, an establishment
public or a public interest group which itself falls within the competence of the territorial chamber of
accounts or by one of the bodies mentioned in Article L. 134-1 of this code.

Article L252-9-2

The territorial chamber of accounts can control organizations, whatever their legal status,
to which local authorities, their local public establishments or other bodies under
within its competence provide financial assistance exceeding 1,500 euros, or in which they hold,
separately or together, more than half of the capital or of the votes in the deliberative bodies, or on
which they exercise, directly or indirectly, a preponderant power of decision or management.

Article L252-9-3
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The territorial chamber of accounts can control the subsidiaries of the organizations referred to in article L. 252-9-3,
when these bodies hold in said subsidiaries, separately or together, more than half of the capital
or votes in the deliberative organs, or exercise, directly or indirectly, a preponderant power
decision-making or management.

Article L252-9-4

When establishments, companies, groups and organizations, whatever their legal status, to which
legal persons under the jurisdiction of the territorial audit chamber provide a
financial assistance exceeding 1,500 euros or in which they hold, separately or together, more
half of the capital or of the votes in the deliberative bodies, or over which they exercise, directly
or indirectly, a preponderant decision-making or management power comes under the control of several
regional or territorial chambers of accounts, the Court of Auditors is competent to ensure their
control.
The Court of Auditors is also competent to ensure the control of establishments, companies,
groups and organizations, whatever their legal status, to which legal persons falling within the
jurisdiction of one or more regional or territorial chambers of accounts and of the Court of Auditors
together provide financial assistance exceeding 1,500 euros or in which they hold,
together, more than half of the capital or of the votes in the deliberative bodies, or over which they exercise,
together, directly or indirectly, a preponderant power of decision or management, in
conditions such as neither the Court of Auditors nor any of the regional or territorial chambers of accounts
concerned is not alone competent.
However, the controls of the communities and bodies mentioned in the two preceding paragraphs may be
entrusted to the territorial chamber of accounts when it is concerned, by order of the first president
of the Court of Accounts taken after opinion of the Attorney General at the Court of Accounts and the presidents of
chambers of accounts concerned.
The provisions of the three preceding paragraphs apply to subsidiaries of establishments, companies,
groups and organizations referred to in the same paragraphs when these organizations have holdings in the said subsidiaries,
separately or together, more than half of the capital or of the votes in the deliberative bodies, or exercise
a preponderant power of decision or management.

Article L252-9-5

When the Court of Auditors has jurisdiction over companies, groups or bodies exercising
their activity on the territory of the territorial chamber of accounts, control may be entrusted to the chamber
territorial accounts by order of the first president of the Court of Auditors, taken after advice from the prosecutor
general at the Court of Auditors and the president of the territorial chamber concerned.

Article L252-9-6

The territorial chamber of accounts can control the accounts that the public service delegates have
products to delegating authorities.

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Sub-section 3: Control of budgetary acts
Article LO252-10

The territorial chamber of accounts contributes to the budgetary control of the overseas collectivity on
which it has jurisdiction and its public establishments under the conditions defined in Chapter III.

Article L252-11

The territorial chamber of accounts contributes to the control of the budgetary acts of the municipalities and their
public establishments.

Article L252-12
The territorial chamber of accounts contributes to the control of the budgetary acts of the interest groups
public accountants with a public accountant, since the communities and bodies subject to the control of
Territorial Chamber of Accounts hold separately or together more than half of the votes in the
deliberative or capital bodies or exercise a preponderant decision-making or management power.

Sub-section 4: Control of specific agreements and acts
Article L252-13

The territorial chamber of accounts can control agreements relating to contracts and delegations
of public service concluded by the municipalities and their public establishments governed by the provisions of
article L. 1411-18 of the general code of local authorities. For the purposes of this article, the
references to the regional chamber of accounts are replaced by references to the territorial chamber
accounts and the reference to the State representative in the department is replaced by the reference to the
representative of the State.

Article L252-14

Agreements relating to contracts and public service delegations concluded by local authorities
mentioned in Article L. 250-1 and their public establishments can be transmitted by the representative
from the State to the territorial chamber of accounts. The representative of the State informs the signatory authority of the
convention.

Article L252-15
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If the representative of the State considers that a deliberation by the board of directors, the supervisory board
or general meetings of a semi-public company created by one or more communities
mentioned in Article L. 250-1 or by their groups is likely to seriously increase the burden
of one or more of these communities or their shareholder groups or the risk incurred
by the local authority (s) or their group (s) which have provided their guarantee for a loan contracted by the
company, within one month following the date of receipt of the deliberation, the territorial chamber
accounts, for him to inform simultaneously the company and the executive of the community. The
referral to the territorial chamber of accounts leads to a second reading by the board of directors or
supervision or by general meetings of the contested deliberation.

The territorial chamber of accounts has a period of one month from the referral to make known
its opinion to the representative of the State, to society, to the executive and to the deliberative assembly of the community, to
groups and shareholders or guarantors.

Article L252-16

The territorial chamber of accounts can control the acts of local semi-public companies created by
one or more municipalities or by their groups under the conditions provided for in Article L. 1524-2 of
General code of local and regional authorities.

For the application of these provisions, the reference to the regional audit chamber is replaced by the
reference to the territorial chamber of accounts.

Section 2: Organization
Article L252-17

The territorial chamber of accounts of Saint-Pierre-et-Miquelon has the same president, the same magistrates,
the same representative (s) of the prosecution service and the same seat as the regional chamber of accounts
Ile-de-France.

The territorial chamber of accounts of Saint-Barthélemy and the territorial chamber of accounts of SaintMartin have the same president, the same magistrates, the same representative (s) of the prosecution service and the
same seat as the regional chamber of accounts of Guadeloupe.

Article L252-18

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The staff of the territorial chamber of accounts can be supplemented by magistrates of the order
judicial under the conditions set by regulation.

Article L252-19

The interim of the public prosecutor at the territorial chamber of accounts can be exercised, for a
period not exceeding six months, by a magistrate of a regional or territorial chamber of accounts
fulfilling the regulatory conditions to be delegated in the functions of the public prosecutor, appointed
on the proposal of the president of the territorial chamber by joint decision of the first president of the Court
accounts and the general prosecutor at the Court of Auditors. This interim is terminated by decision of
Attorney General who keeps the first president informed.

Article L252-20

A decree in the Council of State sets the organizational and operating methods of the territorial chamber
accounts.

Section 3: Statutory provisions
Article L252-21

The magistrates of the territorial chamber of accounts participate in the election of the representatives of the chambers
regional and territorial accounts to the Superior Council of regional chambers of accounts in
conditions set by decree of the Council of State.

Article L252-22

The Superior Council of the regional chambers of accounts exercises with regard to the territorial chamber and
its members the powers that are its own with regard to the regional chambers of accounts and their
members.

Article L252-23

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The provisions of this code relating to the presidents of the regional audit chambers and to the statute
magistrates composing these jurisdictions are applicable to the territorial chambers of the accounts of SaintBarthélemy, Saint-Martin and Saint-Pierre-et-Miquelon.

CHAPTER III: Competences and attributions
Section 1: Jurisdiction
Sub-section 1: Judgment of the accounts
Article LO253-1

Accountants of overseas communities and their public establishments are required to produce their
accounts before the competent territorial chamber of accounts within the time limits prescribed by the regulations.

Article L253-2

The accountant of a municipality or of a municipal or inter-municipal public establishment is required to
produce its accounts before the territorial chamber of accounts within the deadlines set by decree in Council
of state.

Article L253-3

The territorial chamber of accounts decides in first instance on the accounts of public accountants.

Article L253-4

The territorial chamber of accounts judges the accounts given to it by the people it has declared
de facto accountants. It does not have jurisdiction over authorizing officers, except those which it has declared accountable for.
made.
The persons that the territorial chamber of accounts declared de facto accountants are bound by him
produce their accounts within the time limit set for them.
The action in declaration of de facto management is prescribed for acts constituting de facto management committed
more than ten years before the date on which the territorial chamber of accounts is seized of it.

Article L253-5
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The ex officio clerk produces his accounts within a time limit set by decree of the Council of State. In the absence of
production within this period, the public prosecutor gives formal notice to the official to proceed.

Sub-section 2: Conviction of the accountants to the fine
Article L253-6
The territorial chamber of accounts can condemn public accountants, statutory clerks and
persons whom it declared de facto accountants to be fined for delay in producing their accounts.

Article L253-7

The accountant liable to the fine for delay in producing the accounts is the one in office at the
statutory date for depositing accounts.

However, in the event of a change of accountant between the end of the budget execution period and the date
to which the account must be produced, the territorial chamber of accounts may impose the fine on one of the
predecessors of the accountant in office on the regulated date of production of the accounts.

Article L253-8

The maximum amount of the fine that can be imposed on an accountant who has not produced his accounts
within the regulatory period or within the period set by the territorial chamber of accounts is fixed by way of
regulatory within the limit, for accounts for the same fiscal year, of the monthly gross salary amount
relating to the new index increased 500 of the public service.

Article L253-8-1

The fine provided for in the previous article is applicable to the official appointed instead of a
accountant or his heirs to present an account.

Article L253-8-2

The fine provided for in Article L. 253-8-1 is allocated to the local authority or to the public establishment.
concerned.
The fines are assimilated to the debts of the public accountants with regard to the methods of
recovery and prosecution.

Article L253-8-3

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De facto accountants may, in the event that they have not been subject to the same transactions,
prosecutions provided for in article 433-12 of the penal code, be fined by the territorial chamber
accounts because of their interference in the functions of public accountant.
The amount of the fine takes into account the extent and duration of the detention or handling of
money, of the circumstances in which the interference with the functions of public accountant occurred,
as well as the behavior and material situation of the de facto accountant. Its amount may not exceed
total of sums unduly held or handled.

Section 2: Control of budgetary acts
Sub-section 1: Provisions applicable to Saint-Barthélemy, to SaintMartin, in Saint-Pierre-et-Miquelon and their public establishments
Article LO253-9

The control of budgetary acts and the execution of the budgets of the community of Saint-Barthélemy,
its public administrative establishments and local public educational establishments by reporting
is exercised under the conditions provided for in articles LO 6262-1 to LO 6262-19 of the general code of communities
territorial.

Article LO253-10

The control of budgetary acts and the execution of the budgets of the community of Saint-Martin, its
public administrative establishments and local public educational establishments by reporting
is exercised under the conditions provided for in articles LO 6362-1 to LO 6362-19 of the general code of communities
territorial.

Article LO253-11

The control of budgetary acts and the execution of the budgets of the community of Saint-Pierre-et-Miquelon,
of its public administrative establishments and local public educational establishments by reporting
is exercised under the conditions provided for in articles LO 6471-4 to LO 6471-22 of the general code of communities
territorial.

Article LO253-12

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When seized in application of articles LO 253-8 to LO 253-11, the territorial chamber of accounts
has, for the investigation of these cases, the powers defined in articles LO 254-1 and LO 254-2.

Sub-section 2: Provisions applicable to municipalities and their
public establishments
Article L253-13

The control of the budgetary acts of the municipalities of the collectivity of Saint-Pierre-et-Miquelon and their
public establishments is exercised under the conditions provided for in Chapter II of Title I of Book VI of
first part of the general code of local authorities.

For the application of the aforementioned provisions of the general code of local authorities in the collectivity
of Saint-Pierre-et-Miquelon, the reference to the representative of the State in the department is replaced by the
reference to the representative of the State, and the reference to the regional audit chamber is replaced by the
reference to the territorial chamber of accounts.

Article L253-14

When seized in application of articles LO 253-9 to LO 253-11, the territorial chamber of accounts
has, for the investigation of these cases, the powers defined in Articles L. 241-6 and L. 241-7.

Article L253-15

When seized in application of article L. 253-13, the territorial chamber of accounts has, for
the investigation of these cases, the powers defined in Articles L. 241-1 or L. 241-4.

Sub-section 3: Special provisions
Article L253-16

The territorial chamber of accounts, seized by the representative of the State, gives an opinion on the modifications
likely to be made to the rules modifying the methods of distribution of the contributions of
common to the budget of a union of which they are members.

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Article L253-17

Control of budgetary acts of local public educational establishments under the authority of the municipalities
is exercised under the conditions defined in Articles L. 421-11 to L. 421-13 of the Education Code.

For the application of articles L. 421-11, L. 722-6 and L. 722-11 of the same code, the reference to the chamber
regional accounts is replaced by the reference to the territorial chamber of accounts.

Section 3: requisition orders
Article LO253-18

The accountant of an overseas authority may not make his payment acts subject to an assessment
the appropriateness of the decisions taken by the authorizing officer. He can only submit the same acts to the control
legality imposed by the exercise of personal and pecuniary responsibility. He is required to motivate the
suspension of payment.

Article LO253-19

When the accountant of an overseas authority notifies its decision to suspend the payment of an
expenditure, the authorizing officer may send it a requisition order. He complies immediately, except in the event of
insufficient territorial funds available, expenditure ordered on irregularly
open or insufficient or on appropriations other than those to which it should be charged, of absence
total proof of service or lack of discharge of the payment. The requisition order
is notified to the representative of the State who informs the territorial chamber of accounts.

In the event of requisition, the authorizing officer engages his own responsibility.

Article LO253-20

Articles LO 253-18 and LO 253-19 are applicable to public establishments common to
overseas communities.

Article L253-21

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The requisition orders from accountants of the municipalities of the community of Saint-Pierre-et-Miquelon are
governed by the provisions of Articles L. 1617-1 to L. 1617-4 of the General Code of Local Authorities.
For the application of these articles, the references to the regional chamber of accounts are replaced by the
references to the territorial chamber of accounts.

CHAPTER IV: Procedure
Section 1: General rules of procedure
Article LO254-1

The territorial chamber of accounts is empowered to have all documents of any kind communicated to it.
whether relating to the management of the overseas collectivity, its public establishments and other
bodies subject to its control.

Article LO254-2

The magistrates of the territorial chamber of accounts have, with regard to the overseas collectivity, to
the exercise of the controls they carry out, of all the rights and powers attributed to the Court of Auditors
by Title IV of Book I.

Article LO254-3

When, during its audits, the territorial audit office identifies facts that can justify
an improvement of the legal rules, the enactment of which falls within the competence of the overseas collectivity,
it can ask its president to send a communication to the executive and to the deliberative assembly of
said community.

Article L254-4

Subject to the provisions of article LO 254-2, the general rules of procedure referred to in articles
L. 241-1 to L. 241-10 are applicable. For their application, references to the regional chamber of
accounts and regional audit chambers are replaced respectively by references to the
territorial chamber of accounts and to the territorial chambers of accounts.

Article L254-5

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The provisions relating to judicial activities referred to in Articles L. 242-1 to L. 242-8 and those
relating to the control of the accounts and the management provided for in Articles L. 243-1 to L. 243-4, in Article L. 243-7
and Article L. 243-10 are applicable.

For their application, the references to the regional chamber of accounts and to the regional chambers of
accounts are replaced respectively by the references to the territorial chamber of accounts and to the
territorial chambers of accounts.

Article L254-6

In Saint-Pierre-et-Miquelon, the following provisions also apply:

1 ° Within one year of the presentation of the final observations report to the body
deliberating, the mayor of the municipality or the president of the public establishment of inter-municipal cooperation
presents, before this same body, the actions it has taken following the observations of the chamber
territorial accounts. This report is communicated to the latter, which makes an annual summary of
reports communicated to it and forwards it to the Court of Auditors for the presentation provided for in
Article L. 143-9;

2 ° The report of final observations that the territorial chamber of accounts sends to the president of a
public establishment of inter-municipal cooperation is also transmitted by the territorial chamber
accounts to the mayors of the municipalities that are members of this public establishment, immediately after the
presentation which is made to the deliberative body of the latter. This report is presented by the mayor of each
common to the next municipal council and gives rise to a debate.

Article L254-7

When magistrates are simultaneously assigned to several territorial chambers of accounts
or in at least one territorial chamber of accounts and at least one regional chamber of accounts
mentioned in Article L. 212-12 and that their attendance at the hearing is not materially possible in
the time limits prescribed by the provisions in force or required by the nature of the case, the member (s)
concerned may sit and, if necessary, the representative of the public prosecutor to deliver his conclusions,
in another room of which they are members, connected directly to the courtroom by means of
audiovisual communication.

The first paragraph is also applicable if the regional chamber (ies) of accounts and the
territorial chambers of accounts have the same seat in application of article L. 212-12 and the last paragraph
of article L. 252-13. In this case, the member (s) concerned may sit and, if necessary,

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the representative of the prosecution to deliver his conclusions, linked live to the courtroom by a
means of audiovisual communication.

When persons notified of a public hearing, heard pursuant to Article L. 243-3
or having the obligation to respond to a summons pursuant to Article L. 241-7 cannot
materially attend the hearing of a territorial chamber of accounts within the time limits prescribed by
the provisions in force or required by the nature of the case, they may, by decision of the president of the
chamber, present their observations, linked live to the courtroom by means of communication
audiovisual.

A decree in the Council of State determines the modalities of application of this article.

Section 2: Control of certain agreements
Article L254-8
When the territorial chamber of accounts examines the agreements relating to markets and
public service delegations provided for in Article L. 253-13, it makes its observations within a period of one
months from its referral. The opinion of the territorial chamber of accounts is transmitted to the executive of
communities mentioned in the first paragraph or to the public establishment concerned as well as to the representative of
the state.

The authorizing officer or his representative may, at his request, present his observations orally and be assisted by
a person of their choice. The deliberative body is informed of the opinion of the territorial chamber of accounts
from its next meeting.

CHAPTER V: Accountants of the communities of Saint-Barthélemy,
from Saint-Martin and Saint-Pierre-et-Miquelon
Article L255-1

The minister in charge of the budget appoints, after the executive of the community has been informed, the accountant of
the community mentioned in article L. 250-1. This one is a direct accountant of the Treasury having the quality of
senior accountant.

Article L255-2

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The accountants of the communities mentioned in Article L. 250-1, of the municipalities and their establishments
public take an oath before the territorial chamber of accounts.

TITLE VI: Provisions applicable in New Caledonia
CHAPTER I: The public report of the Court of Auditors
Article L261-1

The public reports of the Court of Auditors relate in particular to local authorities,
establishments, companies, groups and organizations that come under the jurisdiction of the territorial chamber
accounts under the provisions of Chapter II of this Title.

Article L261-2

The part of the Court of Auditors' public report drawn up in particular on the basis of the observations of
the territorial chamber of accounts of New Caledonia is preceded by observations relating to the
operation, activity, means and results of the control of the territorial chamber.

Article L261-3

The Court of Auditors informs the municipalities, provinces, territory and other communities and
organizations any observations relating to their management that it intends to include in the public report and
invites him to share their answers. These are published following the observations of the Court of
accounts.

CHAPTER II: The territorial chamber of accounts of the
New Caledonia
Section 1: Missions
Sub-section 1: Judgment of the accounts
Article LO262-2

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The territorial chamber of accounts judges all the accounts of the public accountants of the provinces,
territory as well as their public establishments.
The territorial chamber of accounts examines the management of the territory, the provinces and their establishments
public.
It examines the management of establishments, companies, groups and organizations, whatever their status.
legal, to which the territory, the provinces and their public institutions provide financial support
greater than € 1,500 or its counterpart in local currency, or in which they hold, separately or
together, more than half of the capital or of the votes in the deliberative bodies, or exercise a power
preponderant of decision or management.
It may also carry out the verifications provided for in the third paragraph on a reasoned request from the top
commissioner, congress, government of New Caledonia or public establishment.
It examines the management of the subsidiaries of establishments, companies, groups and organizations mentioned in
same third paragraph, when the latter hold in said subsidiaries, separately or together, more
of half of the capital or of the votes in the deliberative bodies, or exercise a preponderant power of
decision or management.
It may also, as part of the audit of the delegating authority's accounts, check with the
public service delegates the accounts they produced to the delegating authorities.
The management examination covers the regularity of management acts, the economy of the means implemented and
on the evaluation of the results achieved in relation to the objectives set by the assembly concerned. The opportunity
of these objectives cannot be the subject of observations.

Article L262-3

The territorial chamber also judges all the accounts of the public accountants of the municipalities and
their public establishments as well as the accounts of the persons it has declared de facto accountants.

Article L262-4

The accounts of municipalities or groups of municipalities with a population not exceeding 2,000 inhabitants
and for which the amount of ordinary revenue appearing in the last administrative account is less than 305,000
euros as well as those of their public establishments are subject, subject to the provisions of Articles L.
262-36 and L. 262-38, of an administrative clearance by the local directors of public finances.

Sub-section 2: Control of accounts and management
Article LO262-5

For the provinces, the territory, as well as for their public establishments of which it ensures the judgment
number of accounts of the accountant in application of the first paragraph of article LO 272-2, the chamber

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territorial checks on documents and on the spot the regularity of the receipts and expenses described in their
respective accounts. It ensures the regular use of credits, funds and securities.

Article L262-6

Through its controls, the territorial chamber controls the accounts and conducts a management review.
It verifies on document and on the spot the regularity of the receipts and expenses described in the accounts of
bodies under its jurisdiction. It ensures the regular use of credits, funds and securities.
The management review focuses on the regularity of management acts, on the economy of the means implemented
and on the evaluation of the results achieved in relation to the objectives set by the legislative body. The opportunity
of these objectives cannot be the subject of observations.
The territorial chamber of accounts can also ensure this control on a reasoned request either from the top
commissioner, either of the executive of the community or of the public establishment concerned.

Article L262-7

The territorial chamber of accounts controls the municipalities and their public establishments

Article L262-8

The territorial chamber of accounts can control organizations, whatever their legal status,
to which local authorities, their public establishments or other bodies under
its competence, provide financial assistance exceeding 1,500 Euros or its counterpart in currency
local, or in which they hold, separately or together, more than half of the capital or of the votes in
the deliberative organs, or exercise, directly or indirectly, a preponderant power of decision or
Management.

Article L262-9

The territorial chamber of accounts can control the subsidiaries of the organizations referred to in article L. 262-8,
when these bodies hold in said subsidiaries, separately or together, more than half of the capital
or votes in the deliberative organs, or exercise, directly or indirectly, a preponderant power
decision-making or management.

Article L262-10

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Without prejudice to the jurisdiction assigned to the Court of Auditors by Article L. 111-7, the territorial chamber
of accounts can control legal persons governed by private law of a health, social or medico-social nature
mentioned in Article L. 312-1 of the Code of Social Action and Families and in Article L. 6111-1 of the Code
of public health and financed by a local authority, a public establishment or a group
of public interest falling within the competence of the territorial chamber of accounts or by one of the
organizations mentioned in article L. 134-1 of this code.

The provisions of Article L. 262-10 apply to subsidiaries of establishments, companies, groups
and bodies referred to in the same article, when these bodies hold in said subsidiaries, separately
or together, more than half of the capital or of the votes in the deliberative bodies, or exercise a power
preponderant of decision or management.

Article L262-11

When establishments, companies, groups and organizations, whatever their legal status, to which
legal persons under the jurisdiction of the territorial audit chamber provide a
financial assistance exceeding 1,500 euros or in which they hold, separately or together, more
half of the capital or of the votes in the deliberative bodies, over which they exercise, directly
or indirectly, a preponderant power of decision or management, come under the control of several
regional or territorial chambers of accounts, the Court of Auditors is competent to ensure their
control.
The Court of Auditors is also competent to ensure the control of establishments, companies,
groups and organizations, whatever their legal status, to which legal persons falling within the
jurisdiction of one or more regional or territorial chambers of accounts and of the Court of Auditors
together provide financial assistance exceeding 1,500 euros or in which they hold,
together, more than half of the capital or of the votes in the deliberative bodies, or over which they exercise,
together, directly or indirectly, a preponderant power of decision or management, in
conditions such as neither the Court of Auditors nor any of the regional or territorial chambers of accounts
concerned is not alone competent.
However, the controls of the communities and bodies mentioned in the two preceding paragraphs may
be entrusted to the territorial chamber of accounts when it is concerned by decree of the first
President of the Court of Accounts taken after opinion of the Attorney General to the Court of Accounts and
chairmen of the chambers of accounts concerned.
The provisions of the three preceding paragraphs apply to subsidiaries of establishments, companies,
groups and bodies referred to in the same paragraphs, when these bodies hold in the said subsidiaries,
separately or together, more than half of the capital or of the votes in the deliberative bodies, or exercise
a preponderant power of decision or management.

Article L262-11-1

When the Court of Auditors has jurisdiction over companies, groups or bodies exercising their
activity in the territory of New Caledonia, control may be entrusted to the territorial chamber of
accounts by order of the first president of the Court of Auditors, taken after opinion of the Attorney General at the
Court of Accounts and the President of the Territorial Chamber.
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Article L262-11-2

The territorial chamber of accounts can control the accounts that the public service delegates have
products to delegating authorities.

Sub-section 3: Control of budgetary acts
Article LO262-12

The territorial chamber of accounts contributes to the budgetary control of the provinces, the territory and their
public establishments under the conditions defined in section 1 of chapter III of this title.

Article L262-13

The territorial chamber of accounts contributes to the budgetary control of the municipalities and their
public establishments.

Section 2: Organization
Sub-section 1: Organization of the court
Article L262-14

The seat, composition, organization and division into sections of the territorial chamber of accounts
are set by decree in the Council of State.

Sub-section 2: Bench magistrates
Article L262-15

The territorial chamber of accounts is composed of a president and at least two other magistrates
reporting to the body of regional chambers of accounts having the grade of section president, first
advise or advise.

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Article L262-16

The president of the territorial chamber of accounts is a master adviser or a referendum adviser to the
Court of Auditors appointed under the conditions provided for in Article L. 221-2.

Article L262-17

Judges of the Court of Auditors may, at their request and on the proposal of the first president of the
Court of Auditors, be made available to be or seconded to the territorial chamber of accounts.

Article L262-18

The staff of the territorial chamber of accounts can be supplemented by magistrates of the order
judicial.

Sub-section 3: Magistrates of the public prosecution
Article L262-19

The territorial chamber of accounts includes one or more representatives of the prosecution, chosen
among the magistrates of a territorial chamber, who exercise the functions of the public prosecutor and are the
correspondents of the Attorney General to the Court of Auditors.

Article L262-20

The magistrates of the territorial chamber of accounts are, with their agreement, delegated in the functions of the
prosecution by decree taken on the joint proposal of the first president of the Court of Auditors and the
Attorney General at the Court of Auditors. In these functions, the persons concerned are not irremovable. It is
terminated this delegation in the same ways.

Article L262-21

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The interim of the public prosecutor at the territorial chamber of accounts can be exercised, for a
period not exceeding six months, by a magistrate of a territorial chamber fulfilling the conditions
regulations to be delegated in the functions of the public prosecutor, appointed on the proposal of the president
of the territorial chamber by joint decision of the first president of the Court of Auditors and the prosecutor
general at the Court of Auditors. This interim is terminated by decision of the Attorney General who holds
informed the first president.

Section 3: Statutory provisions
Article L262-22

The members of the territorial chamber of accounts have the quality of magistrate.

Article L262-23

The magistrates of the territorial chamber of accounts are irremovable. Consequently, no magistrate of the
territorial chamber cannot receive, without its consent, a new assignment, even in advancement.

The magistrates cannot, apart from their functions, be required for other public services than the
National service.

Article L262-24

Any magistrate of the territorial chamber must, if it is his first appointment within a court
financial, take an oath, before taking office, to perform his duties well and faithfully, to keep
the secrecy of the deliberations and to behave in everything like a worthy and loyal magistrate. He cannot, in any
case, be relieved of his oath.

Article L262-25

The provisions of this code relating to the presidents of the regional audit chambers and to the statute
of the magistrates composing these jurisdictions, in their wording resulting from the law n ° 2017-1241 of August 8
2017 ratifying Ordinance No. 2016-1360 of October 13, 2016 amending the legislative part of the Code of
financial jurisdictions, are applicable to the territorial chamber of accounts of New Caledonia.
For their application, the reference to the regional audit chamber is replaced by the reference to the
territorial chamber of accounts.

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Article L262-26

The members of the territorial chamber of accounts are required to comply in the exercise of their

attributions, to professional standards set by the first president of the Court of Auditors, after opinion
of the Superior Council of the regional chambers of accounts.

Article L262-27

The magistrates of the territorial chamber of accounts participate in the election of the representatives of the chambers
regional accounts to the Superior Council of regional chambers under conditions set by decree
in the Council of State.

Article L262-28

The Superior Council of the regional chambers of accounts exercises with regard to the territorial chamber and
its members the powers that are its own with regard to the regional chambers of accounts and their
members.

Section 4: Jurisdiction and jurisdiction
Sub-section 1: Judgment of the accounts
Article LO262-31

Accountants of the territory, the provinces and their public establishments are required to produce their
accounts before the territorial chamber of accounts, within the time limits prescribed by the regulations.

Article L262-32

The accountant of a municipality or of a municipal or inter-municipal public establishment is required to
produce their accounts before the territorial chamber of accounts, within the deadlines set by decree in Council
of state.

Article L262-33
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The territorial chamber of accounts decides in first instance on the accounts of public accountants, under
reservation of article L. 262-4.
The action in declaration of de facto management is prescribed for acts constituting de facto management committed
more than ten years before the date on which the territorial chamber of accounts is seized of it.

Article L262-34

The territorial chamber of accounts judges the accounts given to it by the people it has declared
de facto accountants. It does not have jurisdiction over authorizing officers, except those which it has declared accountable for.
made.
The persons that the territorial chamber of accounts declared de facto accountants are bound by him
produce their accounts within the time limit set for them.

Article L262-35

The ex officio clerk produces his accounts within a time limit set by decree of the Council of State. In the absence of
production within this period, the public prosecutor gives formal notice to the official to proceed.

Sub-section 2: Administrative clearance of accounts
Article L262-36

The clearance decisions taken in application of Article L. 262-4, accompanied, where applicable, by any
observation that may result in the accountant being debited, are transmitted by the local director of
public finances to the territorial chamber of accounts. The debits of the accountant cannot be
pronounced only by the territorial chamber of accounts.

Article L262-37

For accounts subject to the administrative clearance regime and which are not subject to observation, under
reserve for possible appeals and the right of evocation of the territorial chamber of accounts, the decrees of
local directors of public finances carry the final discharge of the accountant.

Article L262-38

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The local director of public finances sends to the territorial chamber of accounts all the decrees of
discharge he took.
The territorial chamber of accounts can exercise its right of evocation and, at the request of the public prosecutor,
reform of the decrees referred to in Article L. 262-37 within six months of their notification
to the accountant.

Sub-section 3: Conviction of the accountants to the fine
Article L262-39

The territorial chamber of accounts can condemn public accountants, statutory clerks and
people she declared de facto accountants to be fined for delay in producing their accounts
under the conditions set for the Court of Auditors by Articles L. 131-6, L. 131-7, L. 131-10 and L.
131-12.

Article L262-39-1

The territorial chamber of accounts can condemn de facto accountants to a fine because of their
interference with the functions of public accountant in the event that they have not been prosecuted
criminal charges for the usurpation of titles or functions.

This fine is calculated according to the size and duration of the detention or handling of the funds. His
amount may not exceed the total of sums unduly held or handled.

Article L262-40

When the accounts are cleared in application of Article L. 262-4, the accountants of the
municipalities, municipal public establishments and groups of municipalities concerned may,
at the request of the local director of public finances, be condemned by the territorial chamber of
accounts to a fine when they have not produced their accounts within the prescribed time limits or when they have not
not responded to injunctions issued on their accounts within the time limit set by the senior accountant
of the Treasury.
These fines are subject to the same rules as those applicable to the imposition of fines by the Court of
accounts for similar breaches.

Section 5: Control of specific agreements and acts
Article LO262-40-1

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Agreements relating to contracts and public service delegations taken by New Caledonia,
the provinces and their public establishments can be transmitted by the high commissioner to the chamber
territorial accounts. The High Commissioner informs the authority concerned.

The territorial chamber of accounts makes its observations within one month of
its referral. The opinion of the territorial chamber of accounts is sent to the local authority or to
the public institution concerned and to the High Commissioner. The authorizing officer or his representative may, at his
request, present their observations orally and be assisted by a person of their choice. The assembly
decision-making body or the deliberative body is informed of the opinion of the territorial chamber of accounts from its most
near meeting.

Article L262-41

If the High Commissioner considers that a deliberation by the board of directors, the supervisory board or
of the general meeting of a local semi-public company is likely to seriously increase the burden
of one or more of the municipalities or their groups, shareholders, or the risk incurred by
the commune (s) or their group (s) which have provided their guarantee for a loan taken out by the company,
he enters, within one month of the date of receipt, the territorial chamber of accounts, at the expense of
for him to simultaneously inform the company and the deliberative assemblies of the municipalities or their
groups, shareholders or guarantors. Referral to the territorial chamber of accounts entails a second
reading by the board of directors or supervisory board or by the general meeting of the deliberation
contested.
The territorial chamber of accounts has a period of one month from the referral to make known
its advice to the High Commissioner, to society and to the deliberative assemblies of the municipalities and their
groups, shareholders or guarantors.

Section 6: Procedure
Sub-section 1: With regard to the provinces, the territory and their
public establishments.
Article LO262-42

The territorial chamber of accounts is empowered to have all documents of any kind communicated to it.
whether relating to the management of the provinces, the territory, their public establishments and other
bodies subject to its control.

Article LO262-43

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The magistrates of the territorial chamber of accounts have with regard to the provinces, the territory or
of their public establishments, for the exercise of the controls they carry out, of all the rights and
powers attributed to the Court of Auditors by Title IV of Book I of this Code.

Article L262-43-1

The public prosecutor can transmit to the representative of the public prosecutor near the chamber
territorial accounts, ex officio or at the request of the latter, a copy of any document of a procedure
judicial process relating to facts likely to constitute irregularities in the accounts or the management of the
New Caledonia, the provinces or their public establishments.

Article LO262-43-2

When, during its audits, the territorial audit chamber identifies facts that can justify
an improvement in the rules of law, the enactment of which falls within the jurisdiction of New Caledonia, it
may ask its president to send a communication to the president of the congress on this subject.

Sub-section 2: With regard to other communities and organizations.
Article L262-44

The territorial chamber of accounts is authorized to access all documents, data and processing,
of any nature whatsoever relating to the management of municipalities, their public establishments and
other bodies subject to its control or necessary for the exercise of its powers and to fulfill them
communicate.

Article L262-45

The magistrates of the territorial chamber of accounts have with regard to the municipalities, their
public establishments and bodies referred to in Article L. 262-44, for carrying out the controls they
carry out, of all the rights and powers attributed to the regional chambers of accounts by the articles
L. 241-9, L. 241-11 and L. 241-12.

Sub-section 3: Common provisions
Article L262-46

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Subject to the provisions of this code, judgments, opinions, proposals, investigation reports and
observations of the territorial chamber of accounts are deliberated and adopted collegially according to a
adversarial procedure.
The investigation conducted by the territorial chamber of accounts as part of the preparation of the report
provisional and confidential is carried out with, in particular, the authorizing officer whose management is controlled.

Article L262-47

The territorial chamber of accounts takes all measures to guarantee the secrecy of its investigations.

Article L262-48

The instruction documents and the provisional communications of the territorial chamber of accounts are
covered by professional secrecy.

Article L262-49

Obstructing in any way whatsoever the exercise of the powers granted by this code
magistrates and rapporteurs of the territorial chamber of accounts is punished by a fine of 15,000 Euros
or its counterpart in local currency. The public prosecutor at the territorial chamber of accounts can
seize the public prosecutor's office at the competent court in order to initiate public action.

Article L262-50

The public prosecutor can send to the representative of the public prosecutor at the chamber
territorial accounts, ex officio or at the request of the latter, a copy of any document of a procedure
judicial process relating to facts likely to constitute irregularities in the accounts or in the management
provinces, territories and their public establishments, as well as communities or organizations
mentioned in Article L. 262-44.

Article L262-51

Any representative, administrator, official or agent of communities, establishments, companies,
groups and bodies inspected, as well as, for the purposes of the inspection, any representative or agent
of the State in office within the jurisdiction of the territorial chamber of accounts and any member of the services
inspection and control body whose hearing is deemed necessary, has the obligation to respond to the
convocation of the territorial chamber of accounts.

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Article L262-52

The territorial chamber of accounts may have recourse, for inquiries of a technical nature, to the assistance
experts appointed by the president. If they are public officials, it informs their department head. The
experts cannot be appointed for a mission relating to a case of which they have had to know, even
indirectly, by virtue of the exercise of their functions. The experts fulfill their mission in conjunction with
a delegated magistrate appointed in the service letter from the president of the territorial chamber of accounts
which specifies the expert's mission and investigative powers.

This informs the delegated magistrate of the development of his mission. Experts are bound by the obligation
professional secrecy.

Article L262-53

The commitment to control public service delegation agreements is notified in advance by the
president of the territorial chamber of accounts.
The magistrates and rapporteurs of the chamber can take cognizance of the invoices, books and registers
relating to operations covered by said agreements. They can request in writing any justification
complementary documents and obtain a copy of those documents presented that they consider useful.
The final observations retained by the territorial chamber of accounts are communicated to the
delegatee and delegator.

Article L262-54

The parties may be assisted or represented by a lawyer.
The authorizing officer or manager who was in office during a financial year under review may be assisted or
represent by the person of his choice, appointed at his request by the president of the territorial chamber
accounts. If it is a public official, his department head is informed. This person can be
appointed for a case that she came to know in the course of her duties. She is empowered to do
communicate by the local authority or the public establishment any document of any kind whatsoever
or, relating to the management of the year under review.
When the authorizing officer or manager is no longer in office when the exercise is examined by
the territorial chamber of accounts, the lawyer's fees remain the responsibility of the community
local authority or the public establishment concerned, within the limit of a ceiling set by decree.

Sub-section 4: Provisions relating to judicial activities
Article L262-55

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The accounts review reports at the end of judgment or those containing facts are likely to
lead to a fine, or presumptive management of fact are communicated to the
representative of the public ministry to the territorial chamber of accounts.

Article L262-56

When the public prosecutor does not find any charge with regard to a public accountant, he transmits his
conclusions to the presiding judge or his delegate. The latter can request a report
complementary. When the public prosecutor does not raise any charge after communication of the latter, the
president of the judgment formation or his delegate issues an order discharging the accountant from his
management.
If no charge remains against the public accountant for his successive management and if he has
ceased to function, discharge is given to him under the same conditions.

Article L262-57

When the public prosecutor reports, in the reports mentioned in article L. 262-55 or in the light of others
information at its disposal, an element likely to lead to the engagement of the responsibility
personal and pecuniary accountant, or presumptive de facto management, it seizes the formation of judgment.

The decisions in jurisdictional matters are rendered by the territorial chamber of accounts meeting either in
plenary formation, either in restricted formation, or in section, or in combined sections.
The procedure is contradictory. At their request, the accountant and the authorizing officer have access to the file.
The debates take place in open court. However, the president of the judgment formation may, in his capacity
exceptional and after the opinion of the public prosecutor, decide that the hearing will take place or continue outside the
presence of the public if the safeguard of public order or respect for the privacy of persons or secrets
protected by law requires it.
The deliberations of the judges are secret. The magistrate in charge of the investigation and the representative of the public prosecution
not attend.

Article L262-58

The conditions of application of the three preceding articles are fixed by decree in Council of State.

Article L262-59

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The accountant, the local authority or the public establishment, the representative of the public prosecutor at the
Territorial Chamber of Accounts, the Attorney General at the Court of Accounts may appeal to the
Court of Auditors for any judicial decision rendered by the territorial chamber of accounts.

Article L262-60

A judicial decision may be reviewed by the territorial chamber of accounts which rendered it either
at the request of the accountant supported by justifications recovered since the judgment, either ex officio or on
requisition of the public prosecutor, due to error, omission, false or duplication.

Article L262-61

The rules relating to the appeal and review of judicial decisions of the territorial chamber of
accounts are set by decree in the Council of State.

Article L262-62

The rules relating to the procedure before the territorial chamber of accounts and the communication of its
observations to the communities, establishments, companies, groups and organizations concerned are fixed by
decree in Council of State.

Section 7: Provisions relating to the control of accounts and
management
Subsection 1: Provisional observations
Article L262-63

The provisional observations of the territorial chamber of accounts relating to the control of accounts and
management of the territory, other local authorities, public establishments and other bodies
within its competence, are preceded by an interview with the magistrate rapporteur and, if necessary, the president
of the chamber with the authorizing officer of the community or the manager of the public establishment or body
concerned as well as the authorizing officer or manager who was in office during the year under review.

Article L262-64
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When the territorial chamber of accounts examines the management of the bodies mentioned in articles
L. 262-8, L. 262-9 and L. 262-11, the observations it presents may be preceded by an interview with the
magistrate rapporteur and, if necessary, the president of the chamber with an officer of the legal person
controlled, mandated for this purpose by it.

Article L262-65

When provisional observations are made, the manager or authorizing officer concerned, including,
where applicable, those who were in office during the financial year under review have a period of two
months to submit a written response to the clerk of the territorial chamber of accounts. The observations
provisional can only be definitively stopped after receipt of this response or, failing this,
the expiration of the aforementioned period.

Article L262-66

The final observations and the management recommendations provided for in Article L. 262-67 are adopted.
by the territorial chamber of accounts after hearing, at their request, the leaders of the persons
legal entities and any other person explicitly implicated.

Sub-section 2: Final observations
Article L262-67

The territorial chamber of accounts adopts its final observations and recommendations in the form
of a communicated report:
1 ° Either to the authorizing officer of the local authority or to the manager of the public establishment subject to
control and, where applicable, as far as he is concerned, to the authorizing officer or manager who was in office at the
during the year under review;
2 ° Or for other bodies within the competence of the chamber, to their representative; the case
if applicable, it is also sent to the authorizing officer of the local authority who provided them with
financial assistance or who holds part of the capital or part of the votes in their decision-making bodies
or exercises, directly or indirectly, a preponderant power of decision or management.

Article L262-68

The recipients of the final observations report have a period of one month to send to the registry
from the territorial chamber of accounts a written response. As soon as they have been sent within the deadline
cited above, these replies are attached to the report. They engage the sole responsibility of their authors.
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Article L262-69

The final observations report is communicated by the executive of the local authority or
the public institution to its deliberative body, from its next meeting. It is subject to registration at
the agenda of the deliberative body; it is attached to the convocation sent to each of its members
and gives rise to a debate.
This report may not be published or communicated to its recipients or to third parties from the first day
the third month preceding the month in which elections for the community are to be held
concerned and until the day after the ballot when the election is acquired.

Article L262-70

When the control is carried out at the request of the High Commissioner, the report of final observations
that the territorial chamber of accounts present is communicated to the territorial authority concerned,
to representatives of the establishments, companies, groups and organizations concerned as well as to the
commissioner.

Article L262-71

The report of final observations that the territorial chamber of accounts sends to the president of a
public establishment of inter-municipal cooperation is also transmitted by the territorial chamber
accounts to the mayors of the municipalities that are members of this public establishment, immediately after the
presentation which is made to the deliberative body of the latter. This report is presented by the mayor of each
common to the next municipal council and gives rise to a debate.

Sub-section 3: Follow-up of final observations and
recommendations
Article L262-72

Within one year of the presentation of the final observations report to the deliberative body,
the mayor of the municipality or the president of the public establishment of inter-municipal cooperation present,
before this same body, the actions it has taken following the observations of the territorial chamber
accounts. This report is communicated to the latter, which makes an annual summary of the reports which it receives.
are communicated and forwards it to the Court of Auditors for the presentation provided for in Article L. 143-9.

Article L262-73

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The territorial chamber of accounts decides in the forms provided for in article L. 262-46 on any request
in rectification of final observations on the management which may be presented to it by the managers of the
controlled legal persons or any other person explicitly implicated.

CHAPTER III: Control of budgetary acts
Section 1: Provinces and Territory
Article LO263-7

When seized in application of articles 84-1,183-1,208-2 and 208-3 of organic law n ° 99-209
of March 19, 1999 relating to New Caledonia, the territorial chamber has, for the instruction of these
business, powers defined in articles LO 262-42, LO 262-43, LO 262-46, L. 262-52.

The territorial chamber of accounts takes all measures to guarantee the secrecy of its investigations.

Section 2: Municipalities and municipal public establishments and
inter-municipal
Article L263-8

In the event that the municipality's budget has not been adopted before January 1 of the fiscal year in which it is
applies, the mayor is entitled, until the adoption of this budget, to collect the revenue and
to incur, liquidate and mandate the expenses of the operating section within the limits of those
entered in the budget for the previous year.

He is entitled to mandate the expenses relating to the repayment in capital of the annuities of the debt.
expiring before the budget vote.

In addition, until the adoption of the budget or until March 31, in the absence of adoption of the budget before this
date, the mayor may, with the authorization of the municipal council, incur, liquidate and mandate expenditure
investment, within the limit of a quarter of the appropriations opened in the budget for the previous financial year, not included
the credits relating to the repayment of the debt.

The authorization mentioned in the previous paragraph specifies the amount and allocation of appropriations.

For multi-year expenditure included in a program or commitment authorization
voted on previous years, the executive can liquidate them and mandate them within the limit of the appropriations of
payment planned for the financial year by the opening deliberation of the program authorization or
commitment.
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The corresponding appropriations, referred to in the above paragraphs, are entered in the budget when it is adopted. The
accountant is entitled to pay the money orders and collect the receipts issued under the conditions set out below.
above.

Article L263-9

If the budget of a municipality has not been adopted before March 31 of the fiscal year to which it applies or before
on April 15 of the year of the renewal of the municipal councils, the High Commissioner immediately seizes the
territorial chamber of accounts which, within a month, and by a public notice, formulates proposals for the
budget regulation. The High Commissioner regulates the budget and makes it enforceable. If the high commissioner
deviates from the proposals of the territorial chamber of accounts, it accompanies its decision of a motivation
explicit.

From the referral to the territorial chamber of accounts and until the payment of the budget of the
council by the high commissioner, the municipal council cannot adopt deliberations on the budget of
the current year.

These provisions are not applicable when the lack of adoption results from the lack of communication.
before March 15 to the municipal council of information essential to the establishment of the budget. In this
case, the municipal council has fifteen days after this communication to adopt the budget of the
common.

Article L263-10

In the event of the creation of a new municipality, the municipal council adopts the budget within three
months from this creation. Failing this, the budget is settled and made enforceable, on the public notice of the
territorial chamber of accounts under the conditions provided for in article L. 263-9.

These provisions are not applicable when the lack of adoption results from the lack of communication.
to the municipal council, in the two and a half months following this creation, essential information
in establishing the budget. In this case, the municipal council has fifteen days after this
communication to stop the budget of the municipality.

Article L263-11

The municipality's budget is in real balance when the operating section and the
investments are respectively voted in balance, the income and expenditure having been assessed
sincerely, and when the levy on the revenue of the operating section for the benefit of the
investment section, added to the own income of this section, excluding the proceeds of loans,
and possibly to allocations to depreciation and provision accounts, provides resources
sufficient to cover the principal repayment of loan installments due during the year.
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Article L263-12

When the budget of a municipality is not voted in real balance, the territorial chamber of accounts,
seized by the High Commissioner within thirty days of the transmission provided for in Article
L. 263-14, notes this and proposes to the municipality, within thirty days of its referral,
the measures necessary to restore a balanced budget and asks the municipal council to
new deliberation.

The new deliberation of the municipal council, rectifying the initial budget, must take place within one
months from the communication of the proposals of the territorial chamber of accounts.

If the municipal council has not deliberated within the prescribed time or if the deliberation taken does not include
recovery measures deemed sufficient by the territorial chamber of accounts, which decides on this
point within fifteen days from the transmission of the new deliberation, the budget is settled
and made enforceable by the High Commissioner.

If the latter deviates from the proposals formulated by the territorial chamber of accounts, it accompanies its decision
explicit motivation.

Article L263-13

However, for the application of Article L. 263-12, the
budget whose operating section includes or includes a surplus carried over by decision of the council
municipal or whose investment section has a surplus, in particular after registration of
depreciation and provisions required.

Article L263-14

The initial budget of the municipality is sent to the high commissioner at the latest fifteen days after the deadline.
limit set for its adoption by Articles L. 263-9 and L. 263-15. Failing that, the article is applied.
L. 263-9.

Article L263-15

From the referral to the territorial chamber of accounts and until the end of the procedure provided for in
Article L. 263-12, the municipal council cannot deliberate on budgetary matters, except for the deliberation
provided for in the second paragraph of this article and for the application of article L. 263-18.
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When the budget of a municipality has been settled and made enforceable by the high commissioner, the budgets
additional relating to the same exercise are transmitted by the high commissioner to the territorial chamber
accounts. In addition, the vote of the municipal council on the administrative account takes place before the vote of the
original budget relating to the following financial year. When the administrative account adopted under the conditions
mentioned above shows a deficit in the execution of the municipal budget, this deficit is carried over to the
original budget for the following financial year. This initial budget is sent to the territorial chamber of accounts
by the high commissioner.

If the procedure defined in the above paragraph is applied, the dates set in the first paragraph of
Article L. 263-9 for the adoption of the original budget are postponed to June 1 and June 15, respectively.
In this case, the deadline for transmitting the accountant's management account provided for in Article L. 263-18 is
reduced to May 1.

Article L263-16

The transmission of the municipality's budget to the territorial chamber of accounts under Articles L.
263-12 and L. 263-20 has the effect of suspending the execution of this budget until the end of the procedure.
However, the provisions of the first paragraph of article L.
263-8. In addition, the expenditure of the investment section of the budget can be incurred, liquidated and
mandated within the limit of half of the appropriations entered for this purpose.

Article L263-17

Subject to compliance with the provisions of Articles L. 263-8, L. 263-15 and L. 263-16, modifications
may be contributed to the municipality's budget by the municipal council, until the end of the financial year
to which they apply.

Within twenty-one days following the end of the fiscal year, the municipal council may, in addition,
make changes to the budget to adjust the operating section's appropriations for
pay the expenses incurred before December 31 and enter the appropriations necessary to carry out the
order transactions of each of the two sections of the budget or between the two sections.

The deliberations relating to the budgetary modifications provided for in the preceding paragraph must be transmitted
to the High Commissioner no later than five days after the deadline set for their adoption. Mandates
resulting from the budgetary changes thus decided must be completed by the following January 31 at the latest.
the year to which they relate.

Article L263-18

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The decision of the municipal accounts is constituted by the vote of the municipal council on the administrative account
presented by the mayor after transmission, no later than June 1 of the year following the financial year, of the account
management established by the accountant of the municipality. The vote of the municipal council closing the accounts must
intervene before June 30 of the year following the exercise.

The administrative account is closed if a majority of votes is not obtained against its adoption.

Article L263-19

The administrative account is sent to the High Commissioner no later than fifteen days after the deadline set.
for its adoption by Articles L. 263-15 and L. 263-18.

Failing this, the high commissioner seizes, in accordance with the procedure provided for by article L. 263-12, the territorial chamber
accounts of the closest budget voted by the municipality.

Article L263-20

When the approval of the municipal accounts shows in the execution of the municipal budget after
verification of the sincerity of revenue and expenditure entries a deficit equal to or greater than 10%
revenue from the operating section if it is a municipality of less than 20,000 inhabitants and
5% in other cases, the territorial chamber of accounts, referred to by the high commissioner, proposes to the
common the measures necessary to restore budgetary balance, within a period of one month to
from this referral.

When the budget of a municipality has been the subject of the recovery measures provided for in the previous paragraph,
the high commissioner transmits to the territorial chamber of accounts the initial budget relating to the financial year
following.

If, during the examination of this initial budget, the territorial chamber of accounts finds that the municipality
has not taken sufficient measures to absorb this deficit, it is proposing the necessary measures to
commissioner within one month of the transmission provided for in the previous paragraph. The topCommissioner regulates the budget and makes it enforceable, after possible application of the provisions of article
L. 235-5 of the municipal code. If he deviates from the proposals made by the territorial chamber of
accounts, it accompanies its decision of an explicit motivation.

If the provisions of the preceding paragraphs are implemented, the procedure provided for in article L. 263-12
is not applicable.

Article L263-21

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Only the expenses necessary for the payment of debts due and payable are compulsory for the municipalities.
expenses for which the law expressly decided.

The territorial chamber of accounts, seized either by the high commissioner or by the public accountant
concerned, or by any person having an interest in it, notes that a compulsory expenditure has not been entered in the
municipal budget or was for an insufficient sum. It makes this observation within one
months from its referral and sends a formal notice to the municipality concerned.

If, within a period of one month, this formal notice is not followed up, the territorial chamber of accounts
asks the high commissioner to enter this expenditure in the budget of the municipality and proposes, if necessary, the
creation of resources or reduction of optional expenditure intended to cover the compulsory expenditure.
The high commissioner settles and makes enforceable the budget corrected accordingly. If he deviates from the proposals
formulated by the territorial chamber of accounts, it accompanies its decision of an explicit motivation.

Article L263-22

In the absence of authorization of a compulsory expenditure by the mayor in the month following the formal notice which
was made to him by the High Commissioner, who proceeds ex officio.

The period provided for in the previous paragraph is extended to two months if the amount of the expenditure is equal to or greater than 5
p. 100 of the operating section of the original budget.

Article L263-23

In the context of public orders, when interest on arrears is not mandated at the same time
time that the principal, the latter being an amount greater than a threshold fixed by regulation, the
accountant responsible for the expenditure informs the authorizing officer and the high commissioner within ten
days following receipt of the payment order. Within fifteen days, the High Commissioner will send
to the authorizing officer a formal notice of authorization. In the absence of execution within one month, the highstatutory auditor, within ten days, authorizes the expenditure.

However, if, within the period of one month at his disposal, the authorizing officer notifies a reasoned refusal to execute
by insufficient funds available, or if, within the same period, the High Commissioner finds
this insufficiency, the latter, within a period of fifteen days from this notification or this
finding, submits the matter to the territorial chamber of accounts under the conditions set out in article L. 263-21. The
High Commissioner then proceeds to the automatic mandate within fifteen days of receipt of the
deliberation entering the appropriations or its decision regulating the rectified budget.

Article L263-24

The provisions of this section are applicable to municipal public establishments and
intermunicipal associations of New Caledonia.
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Article L263-25

When the territorial chamber of accounts is seized in application of this section, the authorizing officer
or its representative may, at his request, present his observations orally. He may be assisted by a
person of their choice.

Article L263-26

When seized in accordance with the provisions of Articles L. 263-9, L. 263-10, L. 263-12, L. 263-14,
L. 263-15, L. 263-20, L. 263-21 and L. 263-24, the territorial chamber of accounts has, for the investigation
in these cases, the powers defined in Articles L. 262-44, L. 262-45, L. 262-51 and L. 262-52.

Article L263-27

Agreements relating to contracts or public service delegations can be transmitted by
the high commissioner of the territorial chamber of accounts. He informs the territorial authority concerned.
The territorial chamber of accounts examines this agreement. She makes her observations in a
a period of one month from its referral. The opinion of the territorial chamber of accounts is sent to the
local authority or the public establishment concerned and the High Commissioner. The provisions of
Article L. 263-25 are applicable. The deliberative assembly is informed of the opinion of the territorial chamber
accounts from its closest meeting.

CHAPTER IV: Accountants
Section 1: Statutory provisions
Article L264-1

The minister in charge of the budget, after having informed the president of the congress and the presidents of the assemblies
province, appoints the accountant for the territory and one accountant per province. These are direct accountants
of the Treasury having the capacity of principal accountant.

Article L264-2

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The functions of accountant of the State cannot be exercised by the accountant of the territory or
provinces.

Article L264-3

The accountants of New Caledonia, the provinces and the municipalities as well as the accountants or
accounting officers of local public establishments take an oath before the territorial chamber of
accounts.

Section 2: Obligations and missions
Sub-section 1: With regard to the provinces, the territory and their
public establishments
Article LO264-4

The accountant of the territory or the province may not make his acts of payment subject to an assessment
the appropriateness of the decisions taken by the authorizing officer. He can only submit the same acts to the control
legality imposed by the exercise of personal and pecuniary responsibility. He is required to motivate the
suspension of payment.

Article LO264-5

When the accountant of the territory or province gives notice of his decision to suspend payment of a
expenditure, the high commissioner, the president of the government or the president of the congress or the president
of the provincial assembly can send him a requisition order. He complies immediately, except in the event of
insufficient territorial or provincial funds available, authorized expenditure on appropriations
irregularly opened or insufficient or on appropriations other than those on which it should be
imputed, lack of proof of service or lack of discharge of payment.

The presidents of the provincial assemblies notify the high commissioner of their requisition orders. The onethis informs the territorial chamber of the accounts of its requisition orders and those of the presidents of the
provincial assemblies.

In the event of requisition, the authorizing officer engages his own responsibility.

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Sub-section 2: With regard to municipalities and public establishments
municipal and inter-municipal
Article L264-6

The accountant of a municipality or of a public, municipal or inter-municipal establishment cannot
make his payment acts subject to an assessment of the appropriateness of the decisions taken by the authorizing officer.
He can only submit the same acts to the legality check imposed by the exercise of his responsibility.
personal and pecuniary. He is required to justify the suspension of payment.

Article L264-7

When the accountant of a municipality or of a municipal or inter-municipal public establishment notifies his
decision to suspend the payment of an expenditure, the mayor or the president of the public establishment can
send a requisition order.

He complies immediately, except in the event of insufficient funds from the municipality or the public establishment.
available, expenditure ordered on irregularly opened or insufficient appropriations or on appropriations
other than those to which it should be charged, lack of justification for the service provided or default
discharge of the regulation as well as in the absence of enforceability of the acts taken by the
municipal authorities.

The requisition order is notified to the territorial chamber of accounts.

In the event of requisition, the authorizing officer engages his own responsibility.

TITLE VII: Provisions applicable in French Polynesia
CHAPTER I: The public report of the Court of Auditors
Article L271-1

The public reports of the Court of Auditors relate in particular to local authorities,
establishments, companies, groups and organizations that come under the jurisdiction of the territorial chamber
the accounts of French Polynesia by virtue of the provisions of Chapter II of this Title.

Article L271-2
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The part of the Court of Auditors' public report drawn up in particular on the basis of the observations of the
territorial chamber of accounts and devoted to local authorities is preceded by observations
relating to the functioning, the activity, the means and the results of the control of the territorial chamber.

Article L271-3

The Court of Auditors informs the municipalities, the territory and other communities and bodies of
observations relating to their management which it intends to include in the public report and invites them to make
part of their answers. These are published following the observations of the Court of Auditors.

CHAPTER II: The territorial chamber of accounts of the
French Polynesia
Section 1: Missions
Sub-section 1: Judgment of the accounts
Article LO272-2

The territorial chamber of accounts judges all the accounts of the public accountants of the territory and of
its public establishments.

The first accounts judged are those of the 1991 management.

Article L272-3

The territorial chamber also judges all the accounts of the public accountants of the municipalities and
their public establishments as well as the accounts of the persons it has declared de facto accountants.

Sub-section 2: Control of accounts and management
Article L272-3-1

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Through its controls, the territorial chamber of accounts controls the accounts and examines the
management.

It verifies on document and on the spot the regularity of the receipts and expenses described in the accounts of
bodies under its jurisdiction. It ensures the regular use of credits, funds and securities.

The management review focuses on the regularity of management acts, on the economy of the means implemented
and on the evaluation of the results achieved in relation to the objectives set by the legislative body. The opportunity
of these objectives cannot be the subject of observations.

The territorial chamber of accounts can also ensure this control on a reasoned request either from the top
commissioner, either of the executive of the community or of the public establishment concerned.

Article LO272-4

For the territory as well as for the public establishments for which it ensures the effective judgment of the accounts
the accountant in application of the first paragraph of article LO 272-2, the territorial chamber of accounts
verifies on documents and on the spot the regularity of the receipts and expenses described in their accounts
respective. It ensures the regular use of credits, funds and securities.

Article L272-5
The territorial chamber of accounts controls the municipalities and their public establishments.

Article L272-6

The territorial chamber of accounts can control organizations, whatever their legal status,
to which local authorities, their public establishments or other bodies under
its expertise provide financial assistance exceeding 1,500 euros or in which they hold,
separately or together, more than half of the capital or of the votes in the deliberative bodies, or on
which they exercise, directly or indirectly, a preponderant power of decision or management.

Article L272-7

The territorial chamber of accounts can control the subsidiaries of establishments, companies, groups and
bodies referred to in Article L. 272-6 when these bodies hold in said subsidiaries, separately or
together, more than half of the capital or of the votes in the deliberative bodies, or exercise, directly or
indirectly, a preponderant power of decision or management.

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Article L272-8
Without prejudice to the jurisdiction assigned to the Court of Auditors by Article L. 111-7, the territorial chamber
of accounts can exercise control over legal persons governed by private law of a health, social or
or medico-social mentioned in article L. 312-1 of the code of social action and families and in article L.
6111-1 of the public health code and financed by a local authority, a public establishment or
a public interest group which itself falls within the competence of the territorial chamber of accounts or
by one of the bodies mentioned in article L. 134-1 of this code.

Article L272-9

When establishments, companies, groups and organizations, whatever their legal status, to which
legal persons under the jurisdiction of the territorial audit chamber provide a
financial assistance exceeding 1,500 euros or in which they hold, separately or together, more
half of the capital or of the votes in the deliberative bodies, or over which they exercise, directly
or indirectly, a preponderant decision-making or management power comes under the control of several
regional or territorial chambers of accounts, the Court of Auditors is competent to ensure their
control.

The Court of Auditors is also competent to ensure the control of establishments, companies,
groups and organizations, whatever their legal status, to which legal persons falling within the
jurisdiction of one or more regional or territorial chambers of accounts and of the Court of Auditors
together provide financial assistance exceeding 1,500 euros or in which they hold,
together, more than half of the capital or of the votes in the deliberative bodies, or over which they exercise,
together, directly or indirectly, a preponderant power of decision or management, in
conditions such as neither the Court of Auditors nor any of the regional or territorial chambers of accounts
concerned is not alone competent.

However, the controls of the communities and bodies mentioned in the two preceding paragraphs may
be entrusted to the territorial chamber of accounts when it is concerned by decree of the first
President of the Court of Accounts taken after opinion of the Attorney General to the Court of Accounts and
chairmen of the relevant audit chambers.

The provisions of the three preceding paragraphs apply to subsidiaries of establishments, companies,
groups and organizations referred to in the same paragraphs when these organizations have holdings in the said subsidiaries,
separately or together, more than half of the capital or of the votes in the deliberative bodies, or exercise
a preponderant power of decision or management.

Article L272-11

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When the Court of Auditors has jurisdiction over companies, groups or bodies exercising their
activity in the territory of French Polynesia, control may be entrusted to the territorial chamber of
accounts by order of the first president of the Court of Auditors, taken after opinion of the Attorney General at the
Court of Accounts and the President of the Territorial Chamber.

Article LO272-12
The territorial chamber of accounts examines the management of French Polynesia and its establishments
public.
It also examines that of establishments, companies, groups and organizations, whatever their status.
legal, to which French Polynesia and its public institutions provide financial support
more than 179,000 F CFP (1,500 euros) or in which they hold, separately or together, more than the
half of the capital or of the votes in the deliberative bodies, or exercise a preponderant decision-making power
or management.
It may also carry out the verifications provided for in the second paragraph upon a reasoned request from the top
Commissioner, of the Assembly of French Polynesia, of the Government of French Polynesia or of
the public establishment.
It can verify the accounts of subsidiaries of establishments, companies, groups and
bodies mentioned in the second paragraph, when the latter hold in said subsidiaries, separately
or together, more than half of the capital or of the votes in the deliberative bodies, or exercise a
preponderant decision-making or management power.
It may also, as part of the audit of the delegating authority's accounts, check with the delegatees
of public service the accounts they produced to the delegating authorities.
The management examination covers the regularity of management acts, the economy of the means used and
on the evaluation of the results achieved in relation to the objectives set by the deliberative body. The opportunity to
these objectives cannot be the subject of observations.

Article L272-13
The territorial chamber of accounts can control the accounts that the public service delegates have
products to delegating authorities.

Sub-section 3: Control of budgetary acts
Article LO272-14

The territorial chamber of accounts contributes to the budgetary control of the territory under the defined conditions
in Chapter III of this title.

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Article L272-15
The territorial chamber of accounts contributes to the control of the budgetary acts of the municipalities, their
groups and their public establishments.

Section 2: Organization
Sub-section 1: Organization of the court.
Article L272-16

A decree in the Council of State sets the organizational and operating methods of the territorial chamber
accounts.

Sub-section 2: Bench magistrates
Article L272-17
The territorial chamber of accounts is composed of a president and at least two other magistrates
reporting to the body of regional chambers of accounts having the grade of section president, first
advise or advise.

Article L272-18

The president of the territorial chamber of accounts is a master adviser or a referendum adviser to the
Court of Auditors appointed under the conditions provided for in Article L. 221-2.

Article L272-19

Judges of the Court of Auditors may, at their request and on the proposal of the first president of the
Court of Auditors, be made available or be seconded to the territorial chamber of accounts.

Article L272-20

The staff of the territorial chamber of accounts can be supplemented by magistrates of the order
judicial.
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Sub-section 3: Magistrates of the public prosecution
Article L272-21

The territorial chamber of accounts includes one or more representatives of the prosecution, chosen
among the magistrates of a territorial chamber, who exercise the functions of the public prosecutor and are the
correspondents of the Attorney General to the Court of Auditors.

Article L272-22

The magistrates of the territorial chamber of accounts are, with their agreement, delegated in the functions of the
prosecution by decree taken on the joint proposal of the first president of the Court of Auditors and the
Attorney General at the Court of Auditors. In these functions, the persons concerned are not irremovable. It is
terminated this delegation in the same ways.

Article L272-23

The interim of the public prosecutor at the territorial chamber of accounts can be exercised, for a
period not exceeding six months, by a magistrate of a territorial chamber fulfilling the conditions
regulations to be delegated in the functions of the public prosecutor, appointed on the proposal of the president
of the territorial chamber by joint decision of the first president of the Court of Auditors and the prosecutor
general at the Court of Auditors. This interim is terminated by decision of the Attorney General who holds
informed the first president.

Section 3: Statutory provisions
Article L272-24

A territorial chamber of accounts for French Polynesia is hereby established.

Article L272-25

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The magistrates of the territorial chamber of accounts are irremovable. Consequently, no magistrate of the
territorial chamber cannot receive a new assignment without its consent, even in advancement.

Article L272-26
The magistrates cannot, apart from their functions, be required for other public services than the
National service.

Article L272-27

Any magistrate of the territorial chamber must, if it is his first appointment within a court
financial, take an oath, before taking office, to perform his duties well and faithfully, to keep
the secrecy of the deliberations and to behave in everything like a worthy and loyal magistrate. He cannot, in any
case, be relieved of his oath.

Article L272-28

The provisions of this code relating to the presidents of the regional audit chambers and to the statute
of the magistrates composing these jurisdictions, in their wording resulting from the law n ° 2017-1241 of August 8
2017 ratifying Ordinance No. 2016-1360 of October 13, 2016 amending the legislative part of the Code of
financial jurisdictions, are applicable to the territorial chamber of accounts of French Polynesia. For
their application, the reference to the regional chamber of accounts is replaced by the reference to the chamber
territorial accounts.

Article L272-29
The members of the territorial chamber of accounts are required to comply, in the exercise of their
attributions, to professional standards set by the first president of the Court of Auditors, after opinion
of the Superior Council of the regional chambers of accounts.

Article L272-30

The magistrates of the territorial chamber of accounts participate in the election of the representatives of the chambers
regional accounts to the Superior Council of regional chambers under conditions set by decree
in the Council of State.

Article L272-31

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The Superior Council of the regional chambers of accounts exercises with regard to the territorial chamber and
its members the powers that are its own with regard to the regional chambers of accounts and their
members.

Section 4: Jurisdiction and jurisdiction
Sub-section 1: Judgment of the accounts
Article LO272-32

Accountants of the territory and its public establishments are required to produce their accounts before the
territorial chamber of accounts, within the time limits prescribed by the regulations.

Article L272-33

The accountant of a municipality or of a municipal or inter-municipal public establishment is required to
produce their accounts before the territorial chamber of accounts, within the deadlines set by decree in Council
of state.

Article L272-34

The territorial chamber of accounts decides in first instance on the accounts of public accountants.

Article L272-35

The territorial chamber of accounts judges the accounts given to it by the people it has declared
de facto accountants. It does not have jurisdiction over authorizing officers, except those which it has declared accountable for.
made.
The persons that the territorial chamber of accounts declared de facto accountants are bound by him
produce their accounts within the time limit set for them.
The action in declaration of de facto management is prescribed for acts constituting de facto management committed
more than ten years before the date on which the territorial chamber of accounts is seized of it.

Article L272-36
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The ex officio clerk produces his accounts within a time limit set by decree of the Council of State. In the absence of
production within this period, the public prosecutor gives formal notice to the official to proceed.

Sub-section 2: Conviction of the accountants to the fine
Article L272-37

The territorial chamber of accounts can condemn public accountants, statutory clerks and
people she declared de facto accountants to be fined for delay in producing their accounts
under the conditions set for the Court of Auditors by Articles L. 131-6, L. 131-7, L. 131-10 and L.
131-12.

Article L272-38

The territorial chamber of accounts can condemn de facto accountants to a fine because of their
interference with the functions of public accountant in the event that they have not been prosecuted
criminal charges for the usurpation of titles or functions.

This fine is calculated according to the size and duration of the detention or handling of the funds. His
amount may not exceed the total of sums unduly held or handled.

Section 5: Control of specific agreements and acts
Article LO272-38-1

Conventions relating to contracts and public service delegations concluded by Polynesia
French and its public establishments can be transmitted by the High Commissioner to the Chamber
territorial accounts. The high commissioner informs the signing authority of the convention.

The territorial chamber of accounts makes its observations within one month of its
referral. The opinion of the territorial chamber of accounts is sent to the government of French Polynesia
or to the public establishment concerned as well as to the High Commissioner.

The authorizing officer or his representative may, at his request, present his observations orally and be assisted by
a person of their choice. The deliberative body is informed of the opinion of the territorial chamber of accounts
from its next meeting.

Article L272-38-2

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The agreements relating to contracts and public service delegations concluded by the municipalities,
groupings of municipalities and their public establishments may be sent by the High Commissioner to
the territorial chamber of accounts. The high commissioner informs the signing authority of the convention.

The territorial chamber of accounts makes its observations within one month of its
referral. Its opinion is transmitted to the executive of the municipality or the public establishment concerned as well
than the High Commissioner. The authorizing officer or his representative may, at his request, present orally his
observations and be assisted by a person of their choice. The deliberative body is informed of the opinion of the
territorial chamber of accounts from its next meeting.

Article L272-39

If the high commissioner considers that a deliberation by the board of directors, the supervisory board
or the general meeting of a semi-public company created by the territory is likely to increase
seriously the financial burden of one or more of the local authorities or their groupings,
shareholders, or the risk incurred by the local authority (ies) or their groups which have
provided their guarantee for a loan taken out by the company, he seizes, within one month following the date
reception, the territorial chamber of accounts, responsible for it to simultaneously inform the company
and the President of the Government of the territory. Referral to the territorial chamber of accounts entails
a second reading by the board of directors or supervisory board or by the general meeting of the
contested deliberation.

The territorial chamber of accounts has a period of one month from the referral to make known
its advice to the high commissioner, to society and to the president of the government of the territory.

Section 6: Procedure
Sub-section 1: With regard to the territory
Article LO272-40

The territorial chamber of accounts is empowered to have any documents communicated to it, if applicable.
by electronic means, of any nature whatsoever, relating to the management of French Polynesia, its
public establishments and other bodies subject to its control.
The terms of communication of the documents provided for in the first paragraph are set by decree in Council
of state.

Article LO272-41

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The magistrates of the territorial chamber of accounts have with regard to the territory, for the exercise of
controls that they carry out, of all the rights and powers attributed to the Court of Auditors by Title IV
of book I of this code.

Article LO272-41-2

When, during its audits, the territorial audit office identifies facts that can justify
an improvement in the rules of law, the enactment of which falls within the competence of French Polynesia, it
may ask its president to send a communication to the president of French Polynesia or to the
President of the Assembly of French Polynesia.

Sub-section 2: With regard to other communities and organizations
Article L272-42

The territorial chamber of accounts is authorized to access all documents, data and processing,
of any nature whatsoever, relating to the management of municipalities, their public establishments and
other bodies subject to its control or necessary for the exercise of its powers and to fulfill them
communicate.

Article L272-43

The magistrates of the territorial chamber of accounts have with regard to the municipalities, their
public establishments and bodies referred to in Article L. 272-42, for carrying out the controls they
carry out, of all the rights and powers attributed to the regional chambers of accounts by the articles
L. 241-9, L. 241-11 and L. 241-12.

Sub-section 3: Common provisions
Article L272-44

Any representative, administrator, official or agent of communities, establishments, companies,
group and bodies inspected, as well as for the purposes of monitoring, any representative or agent
of the State in office within the jurisdiction of the territorial chamber of accounts and any member of the services
inspection and control body whose hearing is deemed necessary, has the obligation to respond to the
convocation of the territorial chamber of accounts.

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Article L272-45

Subject to the provisions of this code, judgments, opinions, proposals, investigation reports and
observations of the territorial chamber of accounts are deliberated and adopted collegially according to a
adversarial procedure.

The investigation conducted by the territorial chamber of accounts as part of the preparation of the report
provisional and confidential is carried out with, in particular, the authorizing officer whose management is controlled.

Article L272-46

The territorial chamber of accounts takes all measures to guarantee the secrecy of its investigations.

Article L272-47

The instruction documents and the provisional communications of the territorial chamber of accounts are
covered by professional secrecy.

Article L272-48

Obstructing in any way whatsoever the exercise of the powers granted by this code
magistrates and rapporteurs of the territorial chamber of accounts is punished by a fine of 15,000 Euros
or its counterpart in local currency. The public prosecutor at the territorial chamber of accounts can
seize the public prosecutor's office at the competent court in order to initiate public action.

Article L272-49

The public prosecutor can transmit to the representative of the public prosecutor near the chamber
territorial accounts, ex officio or at the request of the latter, a copy of any document of a procedure
judicial process relating to facts likely to constitute irregularities in the accounts or in the management of the
French Polynesia or its public establishments as well as the communities or organizations mentioned in
Article L. 272-42-1.

Article L272-50

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The territorial chamber of accounts may have recourse, for inquiries of a technical nature, to the assistance
experts appointed by the president. If they are public officials, it informs their department head. The experts
fulfill their mission in conjunction with a delegated magistrate designated in the president's service letter
of the territorial chamber of accounts which specifies the mission and the investigative powers of the expert.

This informs the delegated magistrate of the development of his mission. Experts are bound by the obligation
professional secrecy.

Article L272-51

The commitment to control public service delegation agreements is notified in advance by the
president of the territorial chamber of accounts.

The magistrates and rapporteurs of the chamber can take cognizance of the invoices, books and registers
relating to operations covered by said agreements. They can request in writing any justification
complementary documents and obtain a copy of those documents presented that they consider useful.

The final observations retained by the territorial chamber of accounts are communicated to the
delegatee and delegator.

Article L272-52

The parties may be assisted or represented by a lawyer.
The authorizing officer or manager who was in office during a financial year under review may be assisted or
represent by the person of his choice, appointed at his request by the president of the territorial chamber
accounts. If it is a public official, his department head is informed. This person can be
appointed for a case that she came to know in the course of her duties. She is empowered to do
communicate by the local authority or the public establishment any document of any kind whatsoever
or, relating to the management of the year under review.
When the authorizing officer or manager is no longer in office when the exercise is examined by
the territorial chamber of accounts, the lawyer's fees remain the responsibility of the community
local authority or the public establishment concerned, within the limit of a ceiling set by decree.

Sub-section 4: Provisions relating to judicial activities
Article L272-53

The accounts review reports at the end of judgment or those containing facts are likely to
lead to a fine, or presumptive management of fact are communicated to the
representative of the public ministry to the territorial chamber of accounts.
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Article L272-54

When the public prosecutor does not find any charge with regard to a public accountant, he transmits his
conclusions to the presiding judge or his delegate. The latter can request a report
complementary. When the public prosecutor does not raise any charge after communication of the latter, the
president of the judgment formation or his delegate issues an order discharging the accountant from his
management.

If no charge remains against the public accountant for his successive management and if he has
ceased to function, discharge is given to him under the same conditions.

Article L272-55

When the public prosecutor reports, in the reports mentioned in article L. 272-53 or in the light of others
information at its disposal, an element likely to lead to the engagement of the responsibility
personal and pecuniary accountant, or presumptive de facto management, it seizes the formation of judgment.

The decisions in jurisdictional matters are rendered by the territorial chamber of accounts meeting either in
plenary formation, either in restricted formation, or in section, or in combined sections.
The procedure is contradictory. At their request, the accountant and the authorizing officer have access to the file.
The debates take place in open court. However, the president of the judgment formation may, in his capacity
exceptional and after the opinion of the public prosecutor, decide that the hearing will take place or continue outside the
presence of the public if the safeguard of public order or respect for the privacy of persons or secrets
protected by law requires it.
The deliberations of the judges are secret. The magistrate in charge of the investigation and the representative of the public prosecution
not attend.

Article L272-56
The conditions of application of the three preceding articles are fixed by decree in Council of State.

Article L272-57

The accountant, the local authority or the public establishment, the representative of the public prosecutor at the
Territorial Chamber of Accounts, the Attorney General at the Court of Accounts may appeal to the
Court of Auditors for any judicial decision rendered by the territorial chamber of accounts.

Article L272-58
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A judicial decision may be reviewed by the territorial chamber of accounts which issued it, either
at the request of the accountant supported by justifications recovered since the judgment, either ex officio or on
requisition of the public prosecutor, due to error, omission, false or duplication.

Article L272-59

The rules relating to the appeal and review of judicial decisions of the territorial chamber of
accounts are set by decree in the Council of State.

Article L272-60

The rules relating to the procedure before the territorial chamber of accounts and the communication of its

observations to the communities, establishments, companies, groups and organizations concerned are fixed by
decree in Council of State.

Section 7: Provisions relating to the control of accounts and
management
Subsection 1: Provisional observations
Article L272-61
The provisional observations of the territorial chamber of accounts relating to the control of accounts and
management of the territory, other local authorities, public establishments and other bodies
within its competence, are preceded by an interview with the magistrate rapporteur and, if necessary, the president
of the chamber with the authorizing officer of the community or the manager of the public establishment or body
concerned as well as the authorizing officer or manager who was in office during the year under review.

Article L272-62

When the territorial chamber of accounts examines the management of the bodies mentioned in articles
L. 272-6 to L. 272-9, the observations it presents may be preceded by an interview with the magistrate
rapporteur and, if applicable, the president of the chamber with an officer of the controlled legal person,
mandated for this purpose by the latter.

Article L272-63
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When provisional observations are made, the manager or the authorizing officer, including, where applicable,
the one who was in office during the year under review has two months to hand over to the
registry of the territorial chamber of accounts a written response. Provisional observations cannot be
finalized only after receipt of this response or, failing that, at the expiration of the aforementioned period.

Article L272-64

The final observations and the management recommendations provided for in Article L. 272-65 are adopted.
by the territorial chamber of accounts after hearing, at their request, the leaders of the persons
controlled legal entities and any other person by name or explicitly implicated.

Sub-section 2: Final observations
Article L272-65

The territorial chamber of accounts adopts its final observations and recommendations in the form
of a communicated report:
1 ° Either to the authorizing officer of the local authority or to the manager of the public establishment subject to
control and, where applicable, as far as he is concerned, to the authorizing officer or manager who was in office at the
during the year under review;
2 ° Or for other bodies within the competence of the chamber, to their representative; the case
if applicable, it is also sent to the authorizing officer of the local authority who provided them with
financial assistance or who holds part of the capital or part of the votes in their decision-making bodies
or who exercises, directly or indirectly, a preponderant power of decision or management.

Article L272-66
The recipients of the final observations report have a period of one month to send to the registry
from the territorial chamber of accounts a written response. As soon as they have been sent within the deadline
cited above, these replies are attached to the report. They engage the sole responsibility of their authors.

Article L272-67
The final observations report is communicated by the authorizing officer of the local authority or
the public establishment to its deliberative body at its next meeting. It is subject to registration at
the agenda of the deliberative body; it is attached to the convocation sent to each of its members
and gives rise to a debate.

This report may not be published or communicated to its recipients or to third parties from the first day of
third month preceding the month in which elections for the community are to be held in
cause and until the day after the ballot where the election is acquired.
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Article L272-68

The report of final observations that the territorial chamber of accounts sends to the president of a
public establishment of inter-municipal cooperation is also transmitted by the territorial chamber
accounts to the mayors of the municipalities that are members of this public establishment, immediately after the
presentation which is made to the deliberative body of the latter. This report is presented by the mayor of each
common to the next municipal council and gives rise to a debate.

Sub-section 3: Follow-up of final observations and
recommendations
Article L272-69

Within one year of the presentation of the final observations report to the deliberative body,
the mayor of the municipality or the president of the public establishment of inter-municipal cooperation present,
before this same body, the actions it has taken following the observations of the territorial chamber
accounts. This report is communicated to the latter, which makes an annual summary of the reports which it receives.
are communicated and forwards it to the Court of Auditors for the presentation provided for in Article L. 143-9.

Article L272-70

The territorial chamber of accounts decides in the forms provided for in article L. 272-44 on any request
in rectification of final observations on the management which may be presented to it by the managers of the
controlled legal persons or any other person explicitly implicated.

CHAPTER III: Control of budgetary acts of the territory, of
municipalities and public establishments
Section 1: Control of budgetary acts and budget execution
from French Polynesia
Article LO273-4

When seized in application of articles 185-1,185-3 and 185-4 of the organic law n ° 2004-192 of 27
February 2004 on the statute of autonomy of French Polynesia, the territorial chamber of accounts has,
for the investigation of these cases, the powers defined in articles LO 272-40, LO 272-41, L. 272-44 and L.
272-50.

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The territorial chamber of accounts takes all measures to guarantee the secrecy of its investigations.

Section 2: Control of budgetary acts and budget execution
municipalities, their groups and their establishments
public
Article L273-5

Control of budgetary acts of municipalities, their groups and their public establishments
is exercised under the conditions provided for in Chapter II of Title I of Book VI of Part One of the Code
general of local authorities as made applicable in French Polynesia.

Article L273-6

When seized in application of article L. 273-5, the territorial chamber of accounts has, for
the investigation of its affairs, the powers provided for in Articles L. 272-42-1, L. 272-43, L. 272-49 and L. 272-50.

Article L273-7

This section will come into force under the conditions provided for in II of article 7 of ordinance no.
° 2007-1434 of October 5, 2007 extending the first, second and fifth parts of the code
general from the territorial collectivities to the communes of French Polynesia, their groupings and their
public establishments for municipalities and their public establishments and from fiscal year 2012
for groups of municipalities.

CHAPTER IV: Accountants
Section 1: Statutory provisions
Article L274-1

The Minister in charge of the budget appoints, after the President of French Polynesia has been informed,
the local director of public finances. This one is a direct accountant of the Treasury having the quality of
senior accountant.

Article L274-2

The functions of accountant of the State in the territory and those of accountant of French Polynesia do not
can be exercised by the same person.
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Article L274-3

The accountants of French Polynesia, the municipalities and their public establishments take an oath
before the territorial chamber of accounts.

Section 2: Obligations and missions of the accountant of Polynesia
french
Article LO274-4

The accountant may not subordinate his acts of payment to an assessment of the appropriateness of the decisions.
taken by the authorizing officer. He can only submit the same acts to the legality check imposed by the exercise
of his personal and pecuniary responsibility. He is required to justify the suspension of payment.

Article LO274-5

When the accountant of the territory notifies his decision to suspend the payment of an expenditure, the authorizing officer
can send him a requisition order. He complies immediately, except in the event of insufficient funds.
available, of expenditure ordered on irregularly opened or insufficient appropriations or
on appropriations other than those to which it should be charged, total lack of justification of the
service made or lack of discharge of the payment. The requisition order is notified to the highcommissioner who informs the territorial chamber of accounts.

In the event of requisition, the authorizing officer engages his own responsibility.

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Legislative part
BOOK III: Institutions associated with the Court of Auditors
TITLE I: The Court of budgetary and financial discipline
CHAPTER I: Organization
Article L311-1

A "Budgetary and Financial Disciplinary Court", hereinafter referred to as "the Court", is hereby established
which may be referred the persons mentioned in Articles L. 312-1 and L. 312-2.

Article L311-2

The Court is composed as follows:
- the first president of the Court of Auditors, president;
- the president of the finance section of the Council of State, vice-president;
- an equal number of State Councilors and Master Councilors at the Court of Auditors.

Article L311-3

The State Councilors and Master Councilors at the Court of Auditors are appointed to the Court by decree taken in
Council of Ministers for a period of five years.

Article L311-4

The functions of the public prosecutor at the Court are fulfilled by the Attorney General at the Court of
accounts and by magistrates who represent or assist him.

Article L311-5

The instruction of cases is entrusted to rapporteurs.

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Article L311-7

The secretariat of the Court is provided by the services of the Court of Auditors.

CHAPTER II: Persons subject to jurisdiction by the Court
Article L312-1

I. - The following can be brought before the Court:
a) Any person belonging to the cabinet of a member of the Government;
b) Any civil or military official or agent of the State, local authorities, their
public establishments as well as groups of local authorities;
c) Any representative, administrator or agent of other bodies which are subject either to the control of the
Court of Auditors, either to the control of a regional chamber of accounts or a territorial chamber of
accounts.
All those who in fact exercise the functions of the persons designated are also subject to the courts.
above.
II. - However, are not subject to the Court on account of acts performed in the exercise of their
functions:
a) Members of the Government;
b) The presidents of regional councils and, when they act within the framework of the provisions of articles L.
4132-3 to L. 4132-10, L. 4132-13, L. 4132-15, L. 4132-21, L. 4132-22, L. 4132-25, L. 4133-1, L. 4133- 2, L.
4133-4 to L. 4133-8, L. 4231-1 to L. 4231-5 of the general code of local authorities, the vice-presidents
and other members of the regional council;
c) The President of the Executive Council of Corsica and, when they act within the framework of the provisions of the last
paragraph of article L. 4424-4 of the general code of local authorities, executive advisers;
c bis) The president of the assembly of Guyana and, when they act by delegation of this one, the vicepresidents and other members of the assembly of Guyana;
cb) The President of the Martinique Executive Council and, when they act within the framework of Articles L.
7224-12 and L. 7224-21 of the general code of local authorities, executive advisers;
d) The presidents of the departmental council and, when they act within the framework of the provisions of Articles L.
3221-3 and L. 3221-7 of the general code of local authorities, the vice-presidents and other members of the
departmental council;
e) Mayors and, when they act within the framework of the provisions of Articles L. 2122-17 to L. 2122-20 and L.
2122-25 of the general code of local authorities, deputies and other members of the municipal council;

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f) The elected presidents of groups of local authorities and, when they act by delegation of the
president, vice-presidents and other members of the grouping's deliberative body;
g) The President of the Government of New Caledonia and, when acting within the framework of the
of article 70 of organic law n ° 99-209 of March 19, 1999 relating to New Caledonia, the deputy
President ; the president of the provincial assembly and, when they act within the framework of the provisions of
article 173 of the same organic law, the vice-presidents;
h) The President of French Polynesia and, when they act within the framework of the provisions of article 67 of
the organic law n ° 2004-192 of February 27, 2004 on the statute of autonomy of French Polynesia, the vicepresident and ministers;
i) The president of the departmental council of Mayotte and, when they act within the framework of the provisions of
articles L. 3221-3 and L. 3221-7 of the general code of local authorities, the vice-presidents and others
members of the departmental council;
j) The president of the territorial council of Saint-Barthélemy and, when they act within the framework of the
of article LO 6252-3 of the same code, the vice-presidents and other members of the executive council;
k) The president of the territorial council of Saint-Martin and, when they act within the framework of the provisions of
article LO 6352-3 of the same code, the vice-presidents and other members of the executive council;
l) The president of the territorial council of Saint-Pierre-et-Miquelon and, when they act within the
of the provisions of article LO 6462-8 of the same code, the vice-presidents and other members of the board
territorial;
m) If they are not remunerated and if they do not exercise, directly or by delegation, the functions of
president, the elected directors of social protection bodies under the control of the Court of
accounts and acting within the framework of legislative or regulatory provisions;
n) If they are not remunerated and if they do not exercise the functions of chairman, the directors or agents
charitable associations subject to control by the Court of Auditors or a regional chamber
accounts.
The persons mentioned in a to l are not subject to the Court either when they have acted in
functions which, by virtue of legislative or regulatory provisions, are the obligatory accessory to their
main function.

Article L312-2

By way of derogation from article L. 312-1, the persons mentioned in b to l of this article are subject to the
Court, by reason of acts performed in the exercise of their functions, when they committed the offenses
defined by Articles L. 313-7 or L. 313-12 or when they have incurred their own responsibility for
the occasion of a requisition order, in accordance with article L. 233-1, article LO 253-19, article LO
264-5 or article LO 274-5 and infringes the provisions of article L. 313-6.

CHAPTER III: Offenses and penalties
Article L313-1
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Any person referred to in Article L. 312-1 who has incurred an expense without complying with the applicable rules
in matters of financial control relating to the commitment of expenditure will be liable to a fine of which the
minimum may not be less than 150 euros and the maximum may reach the amount of treatment
or gross annual salary which was allocated to him on the date on which the act was committed.

Article L313-2

Any person referred to in Article L. 312-1 who, in order to conceal a credit overrun, has charged or made
improperly charging an expenditure will be liable to the fine provided for in article L. 313-1.

Article L313-3

Any person referred to in Article L. 312-1 who has incurred expenses without having the power or without having
received delegation of signature for this purpose will be liable to the fine provided for in Article L. 313-1.

Article L313-4

Any person referred to in Article L. 312-1 who, apart from the cases provided for in the preceding articles, has violated
the rules relating to the execution of revenue and expenditure of the State or of communities, establishments and
bodies mentioned in this same article or the management of property belonging to them or which, in charge of
supervision of said communities, said establishments or bodies, will have given its approval to the decisions
incriminated will be liable to the fine provided for in article L. 313-1.
When the incriminated facts constitute secret management within the meaning of paragraph XI of article 60 of the
finance law for 1963 (n ° 63-156 of 23 February 1963), the Court of Auditors can refer to the Court of
budgetary and financial discipline de facto accountants when their actions lead to infringements
provided for in this title.

Article L313-5

All persons referred to in Article L. 312-1 are also liable to the sanction provided for in Article L. 313-4.
who, in the performance of their duties, have knowingly failed to endorse the declarations they are required to make
to provide tax administrations under the provisions of the general tax code and its annexes
or knowingly provided inaccurate or incomplete statements.

Article L313-6

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Any person referred to in Article L. 312-1 who, in the exercise of his functions or powers, will, in
disregard of its obligations, procured for others an unjustified advantage, pecuniary or in kind,
causing damage to the Treasury, the community or the body concerned, or will have attempted to procure
such an advantage will be punishable by a fine, the minimum of which may not be less than 300 euros and the
maximum may reach double the amount of gross annual salary or wages allocated to him at the
date of violation.

Article L313-7

Any person mentioned in Article L. 312-1 whose actions have resulted in the conviction of a
legal person governed by public law or a body governed by private law responsible for the management of a public service
a penalty payment due to the total or partial non-execution or the late execution of a court decision
will be liable to a fine, the minimum of which may not be less than 300 euros and the maximum of which may
reach the amount of gross annual salary or wages allocated to him on the date the court decision
should have been executed.

Article L313-7-1

Any person referred to in Article L. 312-1 in charge of responsibilities within one of the organizations
mentioned in Articles L. 133-1 and L. 133-2 who, in the performance of their duties, will have caused prejudice
serious to that body, by acts manifestly incompatible with its interests, by
serious deficiencies in the controls incumbent on it or by repeated omissions or negligence in its
management role will be liable to the fine provided for in Article L. 313-1.

Article L313-8

When the persons referred to in Articles L. 313-1 to L. 313-7-1 do not receive remuneration having
the nature of a treatment, the maximum of the fine may reach the amount of the gross annual salary
corresponding to the highest step related to the post of director of central administration.

Article L313-9

The persons referred to in Article L. 312-1 are not liable to any sanction if they can claim a
written order from their hierarchical superior or the person legally authorized to give such an order, including
responsibility will in this case replace theirs, or given personally by the competent minister, as soon as
when these authorities have been duly informed about the case.

Article L313-10
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The provisions of Article L. 313-9 apply to officials and agents of local authorities
and their groups who can claim a written order given in advance by their superior
hierarchical or by the person legally authorized to give such an order, the mayor, the president of the council
departmental, the president of the regional council, the president of the executive council of Corsica or the president
elected from one of the aforementioned groups, as soon as these authorities have been duly informed about the case. Yes
the order comes from the hierarchical superior or the person legally authorized to give such an order, the
responsibility of the latter will replace that of the subordinate.

Article L313-11

Sanctions imposed under Articles L. 313-1 to L. 313-4 may only be cumulative within the limit
of the maximum applicable by virtue of these same articles and of article L. 318-8.
Sanctions imposed under Articles L. 313-1 to L. 313-6 may only be cumulated within the limit
of the maximum applicable under Articles L. 313-6 and L. 313-8.

Article L313-12

In the event of a breach of the provisions of article 1, paragraphs 1 and 2, of law n ° 80-539 of July 16
1980 relating to penalties imposed in administrative matters and the execution of judgments by the
legal persons governed by public law, the persons referred to in Article L. 312-1 are liable to the fine provided for
in Article L. 313-1.

Article L313-13

The maximum amount of the fine imposed on the persons referred to in Article L. 312-2 may reach 750
euros or the gross annual amount of the official allowance that was allocated to them on the date of the offense, if this
amount exceeded 750 euros.

Article L313-14

The fines pronounced under this title have the same characteristics as the fines
pronounced by the Court of Auditors in the event of secret management within the meaning of paragraph 11 of article 60 of the
Finance law for 1963 (n ° 63-156 of February 23, 1963). Their recovery is continued in the same
forms and with the same guarantees.

Article L313-15

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The Court may decide to publish the judgment in accordance with the procedures it fixes.

CHAPTER IV: Procedure before the Court
Article L314-1

The following are qualified to refer to the public prosecutor the facts likely to fall under the offenses of this title:
- the president of the Senate;
- the President of the National Assembly;
- the Prime Minister ;
- the minister responsible for the budget;
- the other members of the Government for the facts raised against the officials and agents placed
under their authority as well as agents working in organizations placed under their supervision;
- the Court of Auditors ;
- regional and territorial chambers of accounts;
- the public prosecutors;
- creditors for the facts referred to in article L. 313-12.
The Attorney General at the Court of Auditors can also seize the Court on his own initiative.

Article L314-1-1

The public prosecutor to the Court may seize the Court, by indictment in view of these referrals or of its own
initiative. If the public prosecutor considers that there are no grounds for prosecution, he proceeds to close the case.

Article L314-2

The Court cannot be seized by the public prosecutor after the expiration of a period of five years completed
from the day on which the act likely to give rise to the application of the penalties provided for by the
this title.

The registration of the referral to the public prosecutor, the introductory or supplementary indictment, the implication such
as provided for in Article L. 314-5, the minutes of the hearing of the accused persons or witnesses, the
filing of the rapporteur's report, the decision to prosecute and the referral decision interrupt the limitation period
provided for in the previous paragraph.

Article L314-3
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Persons may not exercise the functions of rapporteur or be a member of the judgment formation.
who, in the case which is submitted to the Court, either carried out an act of prosecution or investigation, or participated
to the deliberation of the Court of Auditors or the regional or territorial chamber of accounts at the origin of the
referred.
The challenge of a member of the Court or of a rapporteur is pronounced, at the request of a party, if there is
a serious reason to question its impartiality.

Article L314-4

In view of the indictment, the President of the Court appoints one or more rapporteurs responsible for the investigation.
This investigation can be opened against an unnamed person.

Article L314-5

The rapporteur carries out the investigation to charge and to discharge. He has the capacity to carry out all inquiries and
useful investigations with all administrations, to have all documents communicated, even secrets,
hear or question orally or in writing all witnesses and all persons whose responsibility
would appear to be engaged.

The rapporteur may be assisted by qualified persons.

The persons in respect of whom, during the investigation, facts likely to give rise to
place of referral to the Court are notified, at the behest of the public prosecutor, by registered letter
with request for acknowledgment of receipt, specifying that they are authorized to be assisted, following the
procedure, by a counsel of their choice.

During the investigation, the persons thus implicated have access to the case file and are informed
new coins that are added to it. They can produce documents and make submissions
written. At their request, they are heard by the rapporteur.

Article L314-6

The investigation is closed by the filing of the report which is placed in the file. The file is sent to the ministry
public which can pronounce by reasoned decision the closing of the case, decide the referral to the Court or
request further instruction from the President of the Court.

Article L314-8

If the public prosecutor decides to refer to the Court, the accused person is notified.
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The accused person may, within two months, produce a written brief which is submitted to the
record of the proceedings.
The public prosecutor may, in the light of new elements or documents added to the file after the
decision of referral, seize the Court of a supplementary indictment until the day of the public hearing.

Article L314-9

The role of the hearings is prepared by the public prosecutor and decided by the President of the Court.

Article L314-10

The people who are heard at the hearing either at the request of the Court or on the initiative of the Ministry
public, or finally at the request of the interested party, on a quotation permit granted by the president of the
judgment, the prosecution heard in its conclusions, at the request of the dismissed person, are
under oath, under the conditions provided for by the Code of Criminal Procedure.

However, the President of the Court may authorize the interested parties or the witnesses who so request,
accompanied by all useful justifications, not to appear in person at the hearing.

Article L314-11

Interested parties or witnesses who do not respond, within the time limits set by the Court, to communications
or to the notices addressed to them are liable to the fine provided for in Article 109 of the Code of
penal procedure.

Article L314-12

The president of the trial formation has the police of the hearing and the direction of the debates.
In each case, the public prosecutor presents the referral decision.
Before proceeding to the hearing of witnesses, the chairperson questions the dismissed person or his representative
and receives his statements.
Members of the court and the prosecution may ask questions of the dismissed person or of the
witnesses, asking the president to speak.
The dismissed person may also, under the same conditions, put questions to witnesses and, if necessary
if applicable, to other dismissed persons.

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The public prosecutor presents the requisitions which he believes are suitable for the good of justice.
The dismissed person or his representative has the floor last.
At any time, the public prosecutor or the dismissed person can request a suspension of the hearing.

Article L314-13

Decisions are taken by majority vote.

Article L314-14

When several people are involved in the same case, their case can be heard and tried.
simultaneously and be the subject of a single judgment.

Article L314-15

Proceedings before the Court do not preclude the exercise of criminal proceedings and disciplinary action.

If the instruction allows or has made it possible to relieve the burden of a person mentioned in Article L. 312-1 of the
facts which appear likely to justify a disciplinary sanction, the President of the Court shall report these facts to
the authority having disciplinary power over the accused person. This authority must, within six
months, inform the President of the Court through a reasoned communication of the measures it has taken.

If the investigation reveals facts likely to constitute misdemeanors or crimes, the public prosecutor
general transmits the file to the public prosecutor under the conditions provided for in article 40 of the code
procedure and notifies the minister or the authority responsible for the person in charge of this transmission.
cause.

The public prosecutor can transmit to the public prosecutor, on his own initiative or at the request
from the latter, a copy of any document from a procedural file that concerns a criminal investigation.

If the Court considers, in ruling on the proceedings, that a disciplinary sanction may be incurred, it
communicate the file to the competent authority. This authority must, within six months, notify
the Court, by a reasoned communication, the measures it has taken.

The public prosecutor can transmit to the public prosecutor at the Budgetary Disciplinary Court
and financial, on its own initiative or at the request of the latter, the copy of any document of a procedure
judicial process relating to facts of such a nature as to constitute offenses provided for and punished by Articles L.
313-1 to L. 313-14.

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CHAPTER V: Legal remedies
Article L315-1

The judgments of the Court are endorsed with the executory formula.
They are final.

Article L315-2

The Court's judgments may be the subject of an appeal in cassation before the Council of State. This remedy may
be exercised by the person concerned or by the Attorney General.

Article L315-3

The Court's judgments may be the subject of an appeal for revision if new facts arise or if it is
discovered documents likely to establish the non-responsibility of the person concerned.

CHAPTER VI: Public report
Article L316-1

The Court presents each year to the President of the Republic a report which is annexed to the public report of
the Court of Auditors and published in the Official Journal of the French Republic.

TITLE II: Central Committee of Inquiry into the Cost and Efficiency of
public services
TITLE III: The Compulsory Levies Council
SINGLE CHAPTER
Article L331-1

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A Council for compulsory deductions is hereby established, placed with the Court of Auditors and responsible for
to assess the evolution and the economic, social and budgetary impact of all the levies
mandatory, as well as to make recommendations on any question relating to direct debits
mandatory.

Article L331-2

The Council of compulsory levies submits each year to the President of the Republic and to Parliament
a report giving an account of the execution of its work. The report of the debates and the contributions
personal data of its members can be attached to the report.

Article L331-3

The Compulsory Levies Council may be responsible, at the request of the Prime Minister or
National Assembly and Senate committees responsible for finance or Assembly committees
and of the Senate in charge of social affairs, to carry out studies relating to any question relating to
of its competence. The results of these studies are transmitted to the Prime Minister and to the committees.

Article L331-4

The Compulsory Levies Council is chaired by the First President of the Court of Auditors.
The latter may be represented by a president of the chamber. In the event of an equal division of votes, he has voice
preponderant.

Article L331-5

The Compulsory Levies Council is made up, in addition to its chairman, of eight magistrates or
civil servants, chosen for their skills in compulsory deductions, as well as eight
qualified personalities chosen on the basis of their professional experience:
- a member of the Council of State, appointed by the vice-president of the Council of State;
- a magistrate of the judicial order appointed by the First President of the Court of Cassation;
- a magistrate of the Court of Auditors appointed by the First President of the Court of Auditors;
- an inspector general of finance appointed by the minister responsible for the economy and finance;
- a general inspector of social affairs appointed by the minister responsible for social affairs;

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- an inspector general of the National Institute of Statistics and Economic Studies appointed by the
Minister for the Economy and Finance;
- two associate professors from the faculties of law and economics appointed respectively by the
Minister for the Economy and Finance and by the Minister for Social Affairs;
- a qualified person appointed by the Minister responsible for the economy and finance;
- a qualified person appointed by the minister in charge of social affairs;
- a qualified person appointed by the minister responsible for the interior;
- a qualified person appointed by the President of the National Assembly after consulting the President and the
general rapporteur of the National Assembly committee in charge of finance;
- a qualified person appointed by the President of the National Assembly after consulting the President of the
National Assembly commission responsible for social affairs;
- a qualified person appointed by the President of the Senate after consulting the president and the rapporteur
general of the Senate finance committee;
- a qualified person appointed by the President of the Senate after consulting the president of the committee of
Senate in charge of social affairs;
- a qualified person appointed by the President of the Economic, Social and Environmental Council.
The personalities appointed by the President of the National Assembly, the President of the Senate or the President
of the Economic, Social and Environmental Council cannot belong to one of these assemblies.

Article L331-6

Members of the Compulsory Levies Council other than its chairman are appointed for two years.
and their mandate can be renewed once.
In the event of vacancy, for any reason whatsoever, of a seat other than that of the president, it is proceeded to
his replacement for the remainder of the term of office. A mandate exercised for less than one year is not
not taken into account for the application of the renewal rule set in the previous paragraph.

Article L331-7

The secretariat of the Compulsory Levies Council is provided by the Court of Auditors. The agents
in charge of the secretariat can attend the meetings of the council.

Article L331-8

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The Compulsory Levies Council may call on any outside expertise of its choice. In
in particular, the board may appoint rapporteurs responsible for gathering the information necessary for
the exercise of its missions.

Article L331-9

In order to ensure the information of the Council of compulsory levies, the director of social security, the
Director of the Budget, the Director General of the Treasury and Economic Policy, the Director of Legislation
tax and the director general of local authorities attend, at the request of its chairman, its meetings,
without a deliberative voice, or be represented there.

Article L331-10

For the performance of their duties, the members of the Compulsory Levies Council and the rapporteurs
designated in application of Article L. 351-8 have free access to services, establishments, institutions and
organizations falling within their field of expertise.

They are required to lend them their assistance, to provide them with all justifications and information.
useful for the accomplishment of their missions.

Article L331-11

Members of the Compulsory Levies Council and rapporteurs appointed in accordance with article
L. 351-8 are authorized to obtain any documents of any kind whatsoever in order to carry out
the studies provided for in Article L. 351-3.

The agents of the services, establishments, institutions and organizations mentioned in Article L. 351-10 are
released from professional secrecy with regard to the members of the Board of compulsory levies and
rapporteurs appointed in application of Article L. 351-8, on the occasion of the studies that they carry out in
application of article L. 351-3.

For the purposes of the same studies, the members of the Compulsory Levies Council and the rapporteurs
appointed in application of Article L. 351-8 may directly exercise the right of communication that
agents of the services, establishments, institutions and organizations mentioned in Article L. 351-10 are responsible for
law.

Obstructing, in any way whatsoever, the exercise of the powers granted by this article
to the members of the Compulsory Levies Council and to the rapporteurs appointed in accordance with Article
L. 351-8 is punished by a fine of € 15,000. The president of the Council for compulsory deductions may refer the matter to the
public prosecutor at the competent court in order to initiate public action.
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Article L331-12

In the exercise of the missions which they carry out for the Council of the obligatory deductions, the
persons referred to in Articles L. 351-5, L. 351-7 and L. 351-8 may not request or receive any
instruction from the Government or any other public or private person. They are held to secrecy
professional under penalty of the penalties provided for in article 226-13 of the penal code and subject to the
provisions of article 226-14 of the same code.

Article L331-13

The qualified individuals referred to in Article L. 351-5 and the rapporteurs referred to in Article L. 351-8 are
remunerated under conditions conducive to ensuring their independence.

Article L331-14

The operating conditions of the Compulsory Levies Council and the terms of cancellation
of the Tax Council, to which the Compulsory Levy Council replaces, are specified by decree
in the Council of State.

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Regulatory part
BOOK I: The Court of Auditors
TITLE I: Missions and organization
CHAPTER I: Missions
Article R111-1

I. - Public bodies whose judgment of accounts and control of accounts and management may
be delegated to the regional audit chambers by order of the first president of the Court of Auditors
under the conditions set out in Article L. 111-15 belong to the following categories:
1 ° The public establishments of a scientific, cultural and professional nature mentioned in article L.
711-2 of the education code;
2 ° Higher education institutions of an administrative nature placed under the supervision of the Minister
in charge of higher education mentioned in Article L. 741-1 of the Education Code;
3 ° The schools of architecture mentioned in article L. 752-1 of the education code;
4 ° The higher agricultural and veterinary education establishments mentioned in Article L. 751-1 of
education code and article L. 812-2 of the rural code;
5 ° The regional centers of university and school works;
6 ° (Repealed);
7 ° The educational establishments mentioned in article L. 211-4 of the education code and the high school
Count of Foix, in Andorra, assimilated to this category;
8 ° Establishments created in application of article L. 321-1 of the town planning code;
9 ° Chambers of commerce and industry as well as their associations;
10 ° The chambers of trades and crafts as well as their groups;
11 ° Chambers of agriculture and their associations;
12 ° Public health establishments;
13 ° Health cooperation groups;
14 ° Social and medico-social cooperation groups.
II. - National public establishments whose judgment of accounts and management control can
be delegated to the territorial chambers of accounts by order of the first president of the Court of Auditors
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under the conditions set out in article L. 111-15 belong to categories 1 ° to 12 ° mentioned in paragraph
previous.
III. - The delegation is given for a minimum period of three years and a maximum of five years.
IV. - In the event of delegation, the provisions of book II of this code relating to the rules of
procedure of regional and territorial chambers of accounts for the judgment of accounts and control
accounts and management.

Article R111-2

When the judgment of the accounts of a body mentioned in article R. 111-1 is delegated to a chamber
regional or territorial accounts, the Court of Accounts nevertheless remains competent to judge the
de facto management of the funds of the aforementioned organization which was referred to it during the examination of the accounts
relating to years prior to the delegation.
At the end of the delegation by the Court of Auditors of the judgment of the accounts of a body mentioned in
Article R. 111-1 to a regional or territorial chamber of accounts, the latter remains competent to judge
the de facto management of the funds of the said body which was referred to it during the examination of the accounts
relating to the exercises delegated to it.

Article R111-3

When the control of a legal person governed by private law mentioned in Articles L. 111-7 and L. 211-7 falls within
within the competence, either of several regional or territorial chambers of accounts, or of one or more
regional or territorial chambers of accounts and of the Court of Auditors, the first president of the Court
of the accounts may by decree entrust the conduct of them to one of the jurisdictions concerned, after consulting the prosecutor
General, the presidents of the chambers of the Court of Auditors and the presidents of the regional chambers and
territorial accounts of the accounts concerned.

CHAPTER II: Organization
Article R * 112-1

The Prime Minister prepares regulatory acts and individual measures relating to magistrates,
personnel and the functioning of the Court of Auditors, as well as the procedures applicable to it.

Section 1: Magistrates
Sub-section 1: First president
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Article R112-2

The first president is responsible for the general management of the Court of Auditors. After opinion of the prosecutor
general, it defines the general organization of the work of the Court, it distributes the powers of the Court among the
chambers and decides on the annual work program in view of the proposals of the chamber presidents.
He presides over solemn audiences, the council chamber, the chambers meeting in plenary formation as well as
as the Public Report and Programs Committee. He can preside over chamber sessions, training sessions
interchambers, united chambers ruling in restricted formation and common formations
jurisdictions provided for in Article L. 141-13.

Article R112-3

The first president presides over the conference of presidents which is composed of the attorney general and
magistrates having the rank of president of chamber, with the exception of the magistrates mentioned in article 1 of
Law n ° 86-1304 of 23 December 1986 relating to the age limit and the methods of recruiting certain
civil servants of the State.
The first president consults the conference of presidents, to give the opinion provided for in article L. 122-6 and on
any question that he deems useful to raise.
The Secretary General or, in the event of his absence or impediment, one of the Deputy Secretaries General shall attend the
conference of presidents.

Article R112-4

The first president ensures the management of the magistrates and the personnel assigned to this jurisdiction and
administers the services of the Court.
It takes, on a proposal from the Secretary General, acts relating to the management and administration of
officials reporting to the bodies of financial jurisdictions, excluding appointments to a body,
tenure, decisions resulting in the definitive termination of functions, positions outside
executives and disciplinary sanctions of the third and fourth groups defined in article 66 of law no.
84-16 of January 11, 1984.
The first president is the principal authorizing officer for expenditure and revenue for the Court of Auditors.
He concludes contracts as well as contracts relating to the management of the Court of Auditors.

Article R112-5

In the event of absence, impediment or vacancy, the first president is replaced by the magistrate most
formerly in the rank of president of the chamber, with the exception of the magistrates mentioned in article 1 of the

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Law n ° 86-1304 of 23 December 1986 relating to the age limit and the methods of recruiting certain
civil servants of the State.

Article R * 112-6

The first president is assisted by a secretary general and deputy general secretaries appointed by
decree, on his proposal. The Secretary General and the Deputy Secretaries General are chosen from among the
master advisers and referendum advisers.

Article R112-7

The secretary general and the deputy secretaries general ensure, under the authority of the first president, the
functioning of the registry of the Court of Auditors and administrative services. The first president may,
except in the matters defined in article R. 112-2 above, delegate their signature by decree, as well as to
civil servants and non-tenured public officials assigned to services coming under the general secretariat.
The general secretary or, in the event of absence, impediment or vacancy, one of the general secretaries
deputies certify the dispatch of judgments and orders and ensure their notification. It issues and certifies
extracts and copies of acts relating to the functioning of the court. He may delegate his
signature to officials or public officials assigned to the registry of the Court of Auditors.
These officials and agents take an oath before the first president.

Article R * 112-7-1

The first president may designate from among the magistrates of the Court of Auditors one or more responsible for
mission.

Sub-section 2: Attorney General
Article R112-8

The Attorney General oversees the application of the law. It sets in motion and exercises public action. he can
be assisted or represented by another member of the general prosecutor's office.

Article R112-9

The Attorney General exercises the public prosecution by way of requisitions, conclusions or opinions.
He ensures that the accounts are produced within the regulatory deadlines and, in the event of delay, requests the application
of the fine provided for by law.
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He seizes by indictment the Court of Auditors with a view to bringing personal liability into play and
financial statements of public accountants, on the basis of the information brought to its attention.
He submits to the Court of Auditors transactions that he presumes constitute de facto management in view of the
findings made during an audit of the latter or of the other information at its disposal. It requires
if necessary the application of the fine for interference in the functions of public accountant.
It requires the oath of accountants under the jurisdiction of the Court of Auditors.

Article R112-10

The Attorney General submits written submissions on the reports communicated to him, before their
examination by the competent training.
The reports at the end of the judgment or the order and
decision on jurisdiction, as well as reports on de facto management or on facts likely to
justify a referral to the Budgetary and Financial Disciplinary Court or a transmission to the public prosecutor
Republic.
He participates in public hearings, presents his conclusions and takes part in the debate.
In non-jurisdictional matters, the reports, with supporting documents, are communicated to him either at his request,
either by decision of the president of the chamber, of the combined chambers, of the interchambers formation or of the
common training for courts. He may attend the training sessions provided for in article R. 112-34
and make oral submissions. He does not take part in the deliberation.

Article R112-11

The Attorney General delivers an opinion on the general organization of the work of the Court, the distribution of
powers of the Court between the chambers, the annual work program and the acts on which the
this code provides for it. It requires the installation of the magistrates in their functions in solemn audience. He
also requires the oath of auditors and clerks of the Court of Auditors.
It contributes to the quality control of the work of the Court. He oversees their execution. It reports, to
at least once a year, of the conditions of this execution.
He is present in the commissions or committees set up within the Court.

Article R112-12

The Attorney General communicates with the administrations. It ensures the exchange of information between the
Court of Auditors and jurisdictions as well as the authorities responsible for sanctioning.

Article R112-13

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The Attorney General guides and coordinates the action of the financial prosecutors at the regional chambers and
territorial accounts. It sends them, if necessary, written recommendations.

Article R * 112-14

The General Prosecutor's Office of the Court of Auditors is made up, under the authority of the General Prosecutor, of magistrates
delegates in the functions of First Advocate General, Advocate General and Deputy General.
The advocates general are appointed by decree from among the master advisers or the referendum advisers,
on the joint proposal of the first president and the general prosecutor.
The first Advocate General is appointed by decree from among the Advocates General, on a joint proposal from the
first president and the attorney general.

Article R112-14-1

The general substitutes are appointed among the magistrates of the financial jurisdictions and among the
external rapporteurs in office at the Court as well as the magistrates of the judicial order, on the proposal of the
Attorney General.
A member of the body of magistrates of the regional chambers of accounts and a magistrate of the judicial order
as substitute generals provide their support to the accomplishment of the prosecutor's duties
general.
The magistrate of the judicial order can be seconded to the Court of Auditors according to the modalities defined in
Article L. 123-1.

Article R112-14-2

In the event of absence, impediment or vacancy, the Attorney General is replaced by the first lawyer
General or, failing that, by the most senior Advocate General or, failing that, by the most senior Deputy General.

Section 2: Senior advisers and referendaries in service
extraordinary
Article R112-15

The master advisers and referendaries in extraordinary service, before taking up their duties, take an oath
before the first president on the occasion of a formal audience.

Section 3: External rapporteurs
Article R112-16
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The external reporters mentioned in Article L. 112-7 may exercise their
full-time or part-time functions.

Article R112-17

The external rapporteurs participate under the same conditions as the magistrates in the exercise of the missions
non-jurisdictional of the Court of Auditors. To this end, they have all the rights and powers
assigned to these magistrates and are bound by the same obligations.

Article R112-18

The external reporters who do not have the quality of magistrate, take an oath before the first president to
the occasion of a formal hearing.

Section 4: Contract agents contributing to the certification exercise
Article R112-19

The contractual agents contributing to the certification exercise participate, under the responsibility of the
rapporteurs mentioned in article R. 141-1, to the certification missions of the Court of Auditors. They can
participate, under the same conditions, in other work of the Court, but may not exercise any activity
jurisdictional.

Article R112-20

The contractual agents participating in the certification exercise take an oath before the first president.

Section 5: Auditors of financial jurisdictions
Article R112-21

Auditors of financial jurisdictions collaborate, under the guidance and responsibility of the rapporteurs
mentioned in article R. 141-1, to work falling within the competence of the chambers to which they are
affected.

Article R112-22

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When assigned to the Court of Auditors, the auditors of the financial jurisdictions take an oath
in front of the first president.

Section 6: Organization of the chambers of the Court of Auditors
Article R112-23

The Court of Auditors has six chambers each composed of a chamber president, advisers
teachers, referendum advisers and auditors.
The first president assigns to the chambers the magistrates, master advisers and referendaries in service
extraordinary, expert advisers, external rapporteurs, contractual agents contributing to the certification and
auditors.
Magistrates cannot be assigned for more than seven consecutive years within the same chamber.
However, they may, for service reasons, be kept in the same room beyond this
duration for a maximum period of two years.

Article R112-24

The first president decides, on a proposal from the president of the chamber and after consulting the public prosecutor, the
number of sections within each chamber.
The first president decides, under the same conditions, the composition of each section and designates the
president among the master advisers. Each section has at least three master advisers.
Section presidents are appointed for a period of three years, renewable once. No one can
preside over the same section for more than six consecutive years. The limitation provided for in the third
paragraph of article R. 112-23 is not applicable to them.
The president of the chamber fixes the attributions of the sections. A section can refer a case to the
bedroom.

Article R112-25

The president of the chamber, in view of the annual program referred to in the first paragraph of article R. 112-2, allocates
work between the rapporteurs mentioned in article R. 141-1.

Article R112-26

The president of the chamber determines the matters which will be deliberated in section and those which will be deliberated in
bedroom. He presides over the meetings of the chamber and may preside over those of the sections.

Section 7: Grafts
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Article R112-27

The registry prepares the agenda for deliberative formations, notes the decisions taken and holds the
roles, registers and records. He proceeds to the notifications.

Article R112-28

The clerk of the chamber is appointed by decree of the first president. He assists the president in
administration of the room.

Article R112-29

The clerk of interchambers and common court formations is appointed by the decree
of the first president creating these formations.

Article R112-30

The clerk of the combined chambers is appointed by decree of the first president.

Article R112-31

The registry of the council chamber is provided by the secretary general of the Court of Auditors or, in the event of
absence, impediment or vacancy, by one of the assistant general secretaries.

Article R112-32

The clerks take an oath before the first president.

Article R112-33

The first president designates one or more officials to replace the clerk in the event of a vacancy,
absence or impediment. They take an oath before the first president.

Section 8: Deliberative formations
Article R112-34

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The Court of Auditors meets either in a formal hearing or in a chamber of the council ruling in formation
plenary session or in ordinary formation, or all chambers together ruling in plenary formation or in
restricted training, either in a room or in a room section, or in inter-room training, or in
combined sections.

Sub-section 1: Formal hearings
Article R112-35

The solemn hearings of the Court are public. The magistrates present participate in
ceremony.
The first president, chamber presidents and the attorney general wear the black velvet robe with
ermine.
The Master Advisers, the First Advocate General, the Advocates General, the Secretary General and the
Assistant Secretaries General wear black satin gown.
The referendum advisers, the auditors and the general substitutes wear the black silk robe.

Sub-section 2: Council chamber
Article R112-36
The council chamber meets either in plenary formation or in ordinary formation.

Article R112-37

The council chamber in plenary formation is made up of the first president, the chamber presidents,
master advisers, master advisers in extraordinary service and chamber presidents
regional and territorial accounts with the grade of master adviser.
Without prejudice to the provisions of article R. 112-40, the first president may, either on his own initiative, or
on a proposal from the Attorney General, refer any draft report to it. She stops the text.

Article R112-38

The council chamber in ordinary formation is made up of the first president, the chamber presidents
and four master advisers or master advisers in extraordinary service per chamber, appointed each
year by the first president on the proposal of the president of the chamber concerned, and six presidents of
regional or territorial chamber of accounts appointed each year by the first president.
Four master advisers or master advisers in extraordinary service per chamber and six presidents of
regional or territorial chamber of accounts are appointed under the same conditions to replace the
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master advisers, master advisers in extraordinary service and regional chamber presidents or
territorial accounts mentioned above.
The presidents of regional or territorial accounts chambers also participate in this training.
when the chamber they preside has participated in the report under consideration.
Subject to the second paragraph of article R. 112-37, the chamber of the council in ordinary formation is seized
drafts of the annual public report provided for in article L. 143-6, reports provided for in articles LO 132-2-1
and LO 132-3 as well as in 3 °, 4 ° and 5 ° of article 58 of organic law n ° 2001-692 of August 1, 2001 relating to
to finance laws, and adopt their text. The first president may also, either on his own initiative or
on a proposal from the Attorney General, refer to it any other draft report. She stops the text.

Article R112-39

In each of the two training courses provided for in Articles R. 112-37 and R. 112-38:
1 ° The council chamber can validly deliberate only if at least half of its members are
present;
2 ° In the event of a tie vote, that of the president is decisive;
3 ° The rapporteur is either the general rapporteur of the public report and programs committee, or a
master advisor appointed by the first president;
4 ° The council chamber adopts the reports after having taken note of the responses of the ministers and
representatives of the organizations concerned;
5 ° Members of the Court of Auditors who do not belong to the council chamber as well as the chairmen of
regional or territorial chamber of accounts having the rank of referendum adviser, when the chamber
that they chairman participated in the examined report, have access to it in an advisory capacity.

Article R112-40

When it is necessary for the Court of Auditors to elect one or more of its members to represent it
to an institution, body or commission, all members of the Court of
accounts that make up the council chamber in plenary formation. The election takes place by secret ballot at the
majority of votes cast, under conditions set by decree of the first president.

Sub-section 3: Combined chambers
Article R112-41

I.- The Court of Auditors, ruling all chambers together, includes a plenary formation and a formation
restraint. They are set up at the start of each year by decree of the first president.

Article R112-42
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The joint chambers of the Court of Auditors ruling in plenary formation consist of the first
president, magistrates exercising the presidency of a chamber of the Court and a master advisor by
chamber elected by the president and the master advisers of each chamber. One master advisor per room
is elected under the same conditions to replace the master advisor mentioned above.
The first president also appoints a magistrate who has presided over a chamber.
The assembled chambers ruling in plenary formation can only validly deliberate if at least eight
of their members are present. They formulate an opinion on the legal questions referred to them by
the first president.
The public prosecutor or a president of the chamber may refer the matter to the first president with a view to obtaining the opinion
chambers united in plenary formation. The first president is not required to do so.

Article R112-43

The combined chambers of the Court of Auditors ruling in restricted formation are chaired by a magistrate
presiding over a chamber of the court appointed by the first president.
They are made up of the master advisers who are members of the plenary formation and the president of the chamber.
mentioned in the second paragraph of article R. 112-42.
In the event of absence, impediment or vacancy, the president of the restricted formation is replaced by the
president of the chamber mentioned in the second paragraph of article R. 112-42 or, failing that, by the magistrate on
oldest in the highest rank.
In the event of absence, impediment or vacancy, the other members of the restricted formation are
replaced by their substitute.
The united chambers ruling in restricted formation judge the cases referred to them by the first
president on proposal of a chamber or on indictment of the public prosecutor. They rule on
cases referred to the Court after cassation.
The first president can refer to the plenary formation a matter falling within the restricted formation.
The chambers meeting in restricted formation can validly deliberate only if at least five of their
members are present.

Article R112-44

In each of the two formations of the combined chambers:
a) The first president or, by delegation, the president of the restricted formation designates the rapporteur from among
magistrates of the Court of Auditors;
b) In non-jurisdictional proceedings, the first president or, by delegation, the president of the
restricted formation designates the counter-rapporteur from among the members of the assembled chambers;
c) In court proceedings, the first president or, by delegation, the president of the formation
restricted designates the reviser, when the investigation is completed, from among the members of the assembled chambers;
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d) In court proceedings, decisions are taken by majority vote. In other cases,
the president's vote is decisive.

Sub-section 4: Chambers of the Court
Article R112-45

In deliberative formation, each chamber is composed of the president of the chamber, the master advisers
and if need be, master advisers in extraordinary service. Referendum advisers and
auditors assigned to the chamber have access to it in an advisory capacity.

Article R112-46

In the event of absence, impediment or vacancy, the president of the chamber is replaced by a president of
section in the order of seniority in the function or, failing that, by the most senior advisor.
In the event of absence, impediment or vacancy, the section president is replaced by the master counselor.
the oldest in the section.

Article R112-47

A chamber cannot deliberate if the number of its members present is less than six. A section cannot
deliberate if this number is less than three. In the event that this last quorum is not reached, the workforce
of the section can be completed by calling on another master counselor of the chamber appointed by the
president of the latter.

Sub-section 5: Inter-chamber training and common training
to the courts
Article R112-48

When a control falls within the competence of several chambers of the Court, the first president, after
of the Attorney General, constitutes by decree, on his initiative or on a proposal from the Attorney General or
interested chamber presidents, inter-chamber training including at least one master adviser or
a master adviser in extraordinary service from each of them.
This decree defines the competence of the training and fixes its composition. It appoints its president,
general rapporteur as well as the rapporteurs who are called upon, on the proposal of the presidents of
concerned room.
In the event of absence, impediment or vacancy, the president is replaced by the most senior
former.

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Article R112-49

The formation common to the courts provided for in article L. 141-13 is constituted by decree of the first
President of the Court of Auditors, at his initiative or on the proposal of the Attorney General, of a president
a chamber of the court or a president of a regional or territorial chamber of accounts.
This decree is made after consulting the Attorney General, the Presidents of the Chambers of the Court of Auditors and
the presidents of the regional and territorial chambers of accounts concerned. It defines the competence of
formation and establishes its composition among the presidents of chambers, the master advisers, the advisers
masters in extraordinary service, referendum advisers, auditors, as well as presidents and
vice-presidents of the regional and territorial chambers of accounts, the section presidents, the first
advisers and advisers of the regional chamber of accounts.
The common training can carry out all or part of its work itself. In this case, the works are
carried out by the rapporteurs assigned to this formation.
The joint training can also coordinate work that is carried out, in their field of
jurisdiction, by the member jurisdictions of this formation.
The procedure applicable to the formation common to the courts is that which governs the exercise of the missions
non-jurisdictional of the Court of Auditors.

Article R112-50

Inter-chamber training or common court training can only deliberate if at least
three-fifths of its members are present.

Article R112-50-1

The formation in united sections is made up of the president of the chamber and members of the sections
interested in the same case.

Section 9: Public Report and Programs Committee
Article R112-51

The Public Report and Programs Committee is made up of the First President, the Attorney General,
magistrates exercising the functions of chamber president and general rapporteur of this committee.
The first president appoints the general rapporteur from among the magistrates holding the rank of president of
bedroom. He terminates his functions.
At the end of his functions, the general rapporteur exercises the functions of president of the chamber or of
master advisor.
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Section 10: Liaison committee between the Court of Auditors and the
regional chambers of accounts
Article R112-52

The composition and organization of the liaison committee between the Court of Auditors and the regional chambers
and territorial accounts are set by decree of the first president, taken after advice from the Attorney General
and consultation of the Superior Council of the Court of Auditors and the Superior Council of Regional Chambers
accounts. The Liaison Committee determines the themes of the work common to the Court and the Chambers
regional and territorial accounts and the methods of preparing the insertions of regional chambers and
territorial accounts in the annual report.
A member of the body of magistrates of the regional chambers of accounts brings in the capacity of
mission its assistance in the accomplishment of the work of the committee. He is seconded to the Court of Auditors according to
the terms defined in the first paragraph of Article L. 112-7.

Section 11: Honorary magistrates
TITLE II: Statutory provisions
PRELIMINARY CHAPTER: General provisions
Section 1: Ethics
Article R120-1

The declaration of interests of judges and staff of the Court of Auditors mentioned in article L.

120-9 has the following elements:
1 ° The identification of the declarant:
a) The name, first name and date of birth of the declarant;
b) The postal address, e-mail address and telephone number of the declarant;
c) The functions for which the declarant makes the declaration as well as the date of appointment in
these functions;
2 ° Professional activities giving rise to remuneration or gratuity exercised on the date of the
appointment or during the last five years preceding the declaration:
a) Identification of the employer;
b) Description of the professional activity carried out;
c) The period of exercise of the professional activity;
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d) The remuneration or bonus received annually for each activity;
3 ° The consultancy activities carried out on the date of the appointment or during the five years preceding the
date of declaration:
a) Identification of the employer;
b) Description of the professional activity carried out;
c) The period of exercise of the professional activity;
d) the remuneration or bonus received annually for each activity;
4 ° Participation in the governing bodies of a public or private body or a company on the date of the
appointment and during the five years preceding the date of the declaration:
a) The name of the organization or company;
b) Description of the activity carried out within the governing bodies;
c) The period during which the declarant has participated in governing bodies;
d) The remuneration or bonus received annually for each participation;
5 ° Direct financial holdings in the capital of a company on the date of appointment:
a) The name of the company;
b) The number of shares held in the company and, when known, the percentage of the share capital held;
c) The evaluation of the financial participation;
d) The remuneration or bonus received during the year preceding the election or appointment;
6 ° The professional activities carried out on the date of the appointment by the spouse, the partner linked by a
civil solidarity pact or cohabiting partner:
a) Identification of the employer;
b) Description of the professional activity carried out;
7 ° Volunteer functions likely to give rise to a conflict of interest, within the meaning of I of article L. 120-9,
exercised on the date of the appointment by the declarant and by the spouse, the partner bound by a civil pact of
solidarity or partner:
a) The name and corporate purpose of the structure or legal person in which the functions are performed;
b) Description of the activities and responsibilities carried out;
8 ° The elective functions and mandates exercised on the date of appointment by the declarant and by the spouse, the
partner bound by a civil solidarity pact or cohabiting partner:
a) The nature of the functions and mandates exercised;
b) The start and end date of the function or mandate;
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c) The remuneration, allowances or gratuities received annually for each function or mandate.
Any substantial change in interest is the subject of an additional declaration updating the
declaration mentioned in the first paragraph and indicating the nature and date of the event that led to the
modification.

Article R120-2

Declarations of interests and additional declarations are submitted by the interested party in a double envelope
stamped with a note relating to its confidential nature:
1 ° Or, for the persons mentioned in the first paragraph of I of Article L. 120-9 to the mentioned authority
the second, third, fourth and sixth paragraphs;
2 ° Or, for the persons mentioned in the first paragraph of II of the same article at the college of ethics
financial jurisdictions.
For the declarations mentioned in 1 °, the authority acknowledges receipt of the declaration and transmits it under
the same form to the first president of the Court of Auditors, at the end of the ethics interview and, the
if applicable, after the opinion issued by the college of ethics of financial jurisdictions. The observations
possibly formulated by the college of ethics are transmitted to the first president of the Court of
accounts in the same form
The ethics committee acknowledges receipt of the declarations mentioned in 2 °.
The declaration of interests can be delivered electronically in a secure manner.

Article R120-3

In order to guarantee the confidentiality and integrity of the elements contained in these declarations, the first
President takes the necessary measures to restrict access to only authorized persons who are
the hierarchical authority, the person concerned, the members of the ethics committee and, as necessary, the
members of the Supreme Council of the Court of Auditors when disciplinary proceedings are initiated against
against the person concerned.
The first president of the Court of Auditors is responsible for the payment, provided for in Article L. 120-10, of
declarations of interests and additional declarations annexed to the person's personal file.
These declarations are kept in a double sealed envelope. The outer envelope is stamped with
relating to its confidential nature and the words “Declaration of interests” followed by the first and last name
of the interested party. The inner envelope contains the same information, as well as a payment slip.
persons authorized to access it mentioned in the previous paragraph. This envelope is coated with the
signature, name and surname affixed by the last person who accessed the declaration. If the record
individual agent is managed electronically, these declarations are filed and kept in a secure manner.
secured under the conditions provided for by decree no.2011-675 of June 15, 2011 relating to the individual file
public officials and its management on electronic media.

Article R120-4
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The declaration of interests, the additional declaration and the observations of the ethics committee
financial jurisdictions are kept until the expiration of a period of five years from the end of
functions to which they relate. They are then destroyed while respecting the confidentiality of
elements they contain.
However, in the event of disciplinary or criminal proceedings based on a breach in connection with
elements contained in the declarations of interest, the destruction of these documents is suspended until
the expiry of the period at the end of which the means of appeal against the decision possibly taken at the end of
the disciplinary or criminal proceedings initiated have been exhausted.
The confidentiality of these documents does not prevent their communication, within the limits of the need.
to know about it, to bodies sitting in disciplinary formation, to the judicial authorities or to the judge
administrative.

Section 2: Superior Council of the Court of Auditors
Article R120-5

The Superior Council of the Court of Auditors provided for in Article L. 120-14 includes, as members
elected:
1 ° Three master advisers;
2 ° Two referendum advisers;
3 ° Two auditors;
4 ° A master adviser or referendum in extraordinary service;
5 ° A full-time external reporter mentioned in article R. 112-17.
In the event of the absence or impediment of one of the chamber presidents mentioned in 4 ° of article L.
120-14, his replacement is ensured by the president of the chamber who immediately follows these magistrates in
the order of seniority in that grade.

Article R120-6

Magistrates in service, on parental leave or in a secondment position, master advisers and
referendum in extraordinary service and the full-time external rapporteurs in office at the Court of
accounts are voters. They are eligible.
Master advisers, referendum advisers, auditors, master and referendum advisers in
extraordinary service and the full-time external rapporteurs constitute separate electoral colleges.
The titular and substitute representatives of the magistrates of the Court of Auditors, of the master advisers
and referendum in extraordinary service and full-time external rapporteurs are elected by ballot
uninominal.

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The organization of the ballot, in particular the modalities of the postal vote, is fixed by a decree of the
first president of the Court of Auditors.

Article R120-7

If, before the expiry of his term of office, one of the titular representatives of the elected members resigns or resigns
finds it impossible to exercise his mandate, he is replaced by a substitute elected by the same college
electoral. If there is no longer a sufficient number of teachers and substitutes for a given college, it
a complementary election is carried out within two months. The elected representatives in these
conditions complete the term of those they replace.
However, when the mandate of all the elected representatives of the Board of Governors must be renewed
less than six months before the end of the mandate, a complementary election is not carried out.

If, during the term of office, an elected representative is promoted to grade, he shall continue to represent the
rank for which he was elected.

CHAPTER I: Appointments
Article R * 121-1

2nd class auditors are appointed directly to the 3rd step of this grade and established as of
day after the last day of their schooling at the National School of Administration.

However, if the index they held in their original body is greater than that corresponding to the 3rd
2nd class auditor grade step, magistrates recruited through the internal competitive examination of the School
national administration are placed at the step of the grade of second class auditor with a salary
equal or, failing that, immediately greater than that which they enjoyed in their original body or in
their employment for non-tenured agents.

The auditors who were recruited through the third competitive examination of the National School of Administration are
placed at the 6th step of the 2nd class auditor grade.

Article R * 121-2

Auditors are classified as follows when they are promoted to the ranks of 1st Class Auditor and
referendum advisor:
AUDITOR

AUDITOR

REFERENDUM ADVISOR

2nd class

1st class

4th step

1st step

1st step

5th step

2nd step

1st step with 6 months of acquired seniority

6th grade

3rd step

2nd step

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7th grade

4th step

2nd step with 6 months of acquired seniority

CHAPTER II: Advances
Article R * 122-1

The number of posts planned each year for the external tour in the grade of referendum adviser to
the Court of Auditors in application of III, IV and V of Article L. 122-5 is published in the Official Journal of the
French Republic at the same time as the needs of the body expressed by the first President of the Court
accounts in application of article L. 122-6.

Article R * 122-2

The candidacies, motivated, must be presented by the interested parties, in the month following this publication,
to the first president of the Court of Auditors.
The latter has two months to check whether the candidates meet the conditions set out in the
II and III of article L. 122-5 before obtaining the opinion of the committee provided for in V of this same article.
The file created for each candidate, in conjunction with the administration or body to which he / she belongs,
includes the elements of rating or evaluation of his last five years of public service or
service in a body under the control of the Court of Auditors as well as a reasoned assessment and
detailed on his way of serving, on the jobs he has held and on his competence.

Article R * 122-3

The commission mentioned in the previous article is chaired by the first president of the Court of Auditors
or his representative. She understands :

a) The Attorney General at the Court of Auditors or his representative, the Secretary General of the Government
or his representative, the Director General of Administration and the Public Service or his representative, the
general secretary or one of the deputy general secretaries of the Court of Auditors, who also ensures the
secretariat of the commission.

b) A chamber president, a master adviser and a referendum adviser to the Court of Auditors,
in activity, elected by their peers for a period of three years. The college electing, by one-round ballot, the
representative of each grade and his deputy is made up of the holders of the grade in active position or
detachment.

The list of committee members is published in the Official Journal.

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Article R * 122-4

The committee may, if it considers it necessary, have a candidate's file completed by itself or
the authority or body to which it reports. In view of their file, it issues an opinion on the suitability of each
candidate to exercise the functions of referendum advisor at the Court of Auditors.

In the event of a tie, the president has the casting vote. Within one month of referral to the committee,
it transmits to the Prime Minister the opinion emitted on the aptitude of each candidate.

Article R * 122-5

The magistrates of the regional chambers of accounts appointed referendum advisers to the Court of Accounts
in application of Article L. 221-2 are classified in their grade at the step comprising equal treatment or,
failing this, immediately higher than that which they benefited from in their original body.

At the time of their appointment, the interested parties retain, within the limit of the seniority required for a promotion
step in their new grade, the seniority in step acquired in their previous grade, when this
appointment gives them a lower advantage than that which would have resulted from a step advancement in
their original grade or which resulted from their accession to this step, if this step was the highest in their
previous grade.

Article R * 122-6

The master advisers appointed in application of the second paragraph of I and II of Article L. 122-3 and the
referendum advisers appointed in application of II, III and IV of article L. 122-5 are classified in their
grade at step with a salary equal to or, failing that, immediately higher than that at which they
benefited in their original body.
At the time of their appointment, the interested parties retain, within the limit of the seniority required for a promotion
step in their new grade, the seniority in step acquired in their previous grade, when this
appointment gives them a lower advantage than that which would have resulted from a step advancement in
their original grade or which resulted from their elevation to that step if this step was the highest in their
previous grade.

Article R * 122-7

The rank of master adviser has two steps; that of referendum advisor has eight;
those of 1st class auditor and 2nd class auditor have four and seven respectively.

The time to spend in each level to reach the next higher level is set at:

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1 ° One year for the first three steps of the grade of 2nd class auditor and for the first step of the
rank of referendum adviser;

2 ° Two years for the 4th, 5th and 6th steps of the grade of 2nd class auditor, for the first three steps
the grade of 1st class auditor and for the 2nd, 3rd, 4th and 5th steps of the grade of referendum adviser;

3 ° Three years for the 6th and 7th steps of the grade of referendum adviser;

4 ° Five years for the first step of the grade of master adviser.

The two-year period provided for the 2nd and 3rd steps of the grade of referendum adviser may be reduced,
by decision of the first president of the Court of Auditors, without being able to be less than one year, for
referendum advisers who demonstrate exceptional value.

Article R122-8

The attribution of a post of master adviser to a magistrate of the regional chamber of accounts, in
application of II of Article L. 122-3, is carried out when seventeen posts have been filled under
promotions of referendum advisers provided for in the first paragraph of the same article and nominations in turn
exterior provided for in the last paragraph of the same article.

CHAPTER III: Mobility
Article R * 123-1

The magistrates of the Court of Auditors can accomplish the statutory mobility instituted for the members
corps recruited through the National School of Administration.

Magistrates recruited to the Court through the external round are considered to have completed the
mobility.

Article R * 123-2

Individual measures taken in application of the previous article are pronounced at the request of the
interested after the prior agreement of the first president and the public prosecutor, by order of the Prime Minister
and interested ministers.

CHAPTER IV: Secondment
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Article R124-1

The magistrates and officials mentioned in Article L. 123-1 may be seconded to the corps
magistrates of the Court of Auditors for a period of three years renewable once and at the level
with an index equal to or, failing that, immediately greater than that which they held in their body
original. They compete for the advancement of rank and step with the members of the body.

CHAPTER V: External rapporteurs
Article R125-1

On the proposal of the first president and after the opinion of the public prosecutor, the full-time rapporteurs, who have
the quality of magistrate or civil servant, are seconded to a post of rapporteur at the Court of Auditors
for a maximum period of three years renewable once.
The part-time rapporteurs are appointed, for a renewable maximum period of two years, by
the first president after consulting the Attorney General. May also exercise the functions of rapporteur at
part-time the former magistrates of the Court of Auditors and the civil servants or retired officers having
belonged to one of the bodies mentioned in the two preceding paragraphs.
The agents of the social security organizations are recruited by the first president after consulting the public prosecutor.
general, full-time or part-time, by contract.
When the contractual agents mentioned in the second paragraph of Article L. 112-7 exercise the functions of
rapporteur, their contract is subject to an amendment, after consulting the Attorney General.
The soldiers and officials of the parliamentary assemblies mentioned in the second paragraph of article
L. 112-7 can be made available to exercise the functions of external rapporteur.
The functions of the rapporteurs are terminated before the expiry of the fixed term, by order of the first president.
of the Court of Auditors.

Article R125-2

The post of rapporteur at the Court of Auditors has nine levels. The length of past effective service
in each step to access the next step is set at:
- one year for the first two steps;
- one year and six months for the 3rd step;
- two years for the 4th and 5th steps;
- two years and six months for the 6th and 7th steps;
- three years for the 8th step.

Article R125-3
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When they are seconded to the post of rapporteur at the Court of Auditors, staff are classified as
the step comprising an index equal to or, failing that, immediately higher than that from which they benefited in
their body, job setting or original job.

They retain, within the limit of the length of service required for access to the upper echelon of their employment
secondment, the seniority acquired in their previous job when the secondment gives them a
benefit lower than that which would have resulted from advancement in step in their original grade or which
result from their elevation to said step if this step was the highest in their previous employment.

Staff who had received, in their original grade or job, for at least six months at the time of
their appointment to the job, a higher salary than that corresponding to the terminal step of the job
keep their compensation index on a personal basis.

CHAPTER VI: Senior advisers and referendaries in service
extraordinary
Article R126-1

Civilian and military officials, magistrates and officials of parliamentary assemblies
appointed in application of article L. 112-5 are respectively seconded to advisor posts
master in extraordinary service and referendum advisor in extraordinary service.

Article R126-2

I. - The post of master adviser in extraordinary service comprises six levels. The duration of the
actual service spent in each step to access the next step is set at one year for the 1st
step, three years for the 2nd and 3rd steps and five years for the 4th and 5th steps.
II. - The employment of a referendum advisor in extraordinary service comprises eight levels. The duration of time
of actual service spent in each step to access the next step is set at one year for the
1st step, two years for the 2nd, 3rd, 4th and 5th steps and three years for the 6th and 7th steps.

Article R126-3

During their secondment to the posts of master advisers and referendaries in extraordinary service,
officials are classified at the step with an index equal to or, failing that, immediately greater than
the one they benefited from in their body, job setting or original job.
They retain, within the limit of the length of service required for access to the upper echelon of their employment
secondment, the seniority acquired in their previous job when the secondment gives them a
benefit lower than that which would have resulted from advancement in step in their original grade or which
result from their elevation to said step if this step was the highest in their previous employment.
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Officials who received, in their original grade or post, a salary higher than that
corresponding to the terminal level of the job keep their compensation index on a personal basis.

Article R126-4

The persons appointed as master advisers in extraordinary service and advisers
legal advisers in extraordinary service in application of article L. 112-5 and who do not have the quality of
official are recruited as a contractual agent.
The contracts of engagement of master advisers in extraordinary service are concluded for a period of
five years and are not renewable. The employment contracts of the referendum advisers in service
extraordinary are concluded for a period of three years and are renewable once. They are subject to
provisions of decree n ° 86-83 of January 17, 1986 relating to the general provisions applicable to agents
contractual contracts of the State taken for the application of article 7 of the law n ° 84-16 of January 11, 1984 relating to
statutory provisions relating to the civil service of the State, insofar as they are not contrary to
those of this code.

CHAPTER VII: Discipline
Article R127-1

The High Council of the Court of Auditors is seized of the facts justifying the disciplinary proceedings by a
report emanating from the president of the room of assignment of the magistrate concerned.
If the procedure concerns a chamber president or a magistrate who is not assigned to a chamber, the
report emanates from the first president.
If the procedure concerns a magistrate of the public prosecution, the report emanates from the first president.
This report must indicate the facts justifying the disciplinary proceedings and the circumstances in which they
were committed.

Article R127-2

The magistrate is summoned by the president of the superior council of the Court of Auditors fifteen days
less before the date of the meeting, by registered letter with acknowledgment of receipt.

This council may decide, by a majority of its members, to dismiss, at the request of the magistrate or his or her
of his defenders, consideration of the case at a new meeting. Such a postponement is only possible once.

Article R127-3

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When the Supreme Council of the Court of Auditors examines the case on the merits, its president informs the
members of the council of the conditions under which the magistrate prosecuted and, where applicable, one of his peers
and his or her defender (s) have been enabled to exercise their right to full disclosure of the file
individual and supporting documents.
The report drawn up by the rapporteur appointed by the president of the Supreme Council of the Court of Auditors as
that the written observations that the magistrate in question may present are read during the session.
The prosecuted magistrate may call witnesses. The right to call witnesses also belongs to
administration. The Board of Governors hears separately the witnesses called by the administration and those
appointed by the magistrate in question.
A confrontation of witnesses or a rehearing of a witness may be decided by the chairman of the
higher council at the request of one of the members of the council or of the magistrate in question or of his or her
defenders.
The magistrate in question and, where applicable, his defender (s) may, at any time during the procedure,
ask the president of the higher council to intervene in order to present oral observations. They are
invited to present their final observations before the Board of Governors begins to deliberate.

Article R127-4

The persons appointed as master advisers in extraordinary service and advisers
legal advisers in extraordinary service in application of article L. 112-5 and who do not have the quality of
official are recruited as a contractual agent.
The contracts of engagement of master advisers in extraordinary service are concluded for a period of
five years and are not renewable. The employment contracts of the referendum advisers in service
extraordinary are concluded for a period of three years and are renewable once. They are subject to
provisions of decree n ° 86-83 of January 17, 1986 relating to the general provisions applicable to agents
contractual contracts of the State taken for the application of article 7 of the law n ° 84-16 of January 11, 1984 relating to
statutory provisions relating to the civil service of the State, insofar as they are not contrary to
those of this code.

Article R127-5

When the magistrate is the subject of proceedings before a criminal court, the Supreme Council of the Court
of the accounts may, by a majority of the members called to deliberate, propose to suspend the procedure
disciplinary until the intervention of the court decision.

Article R127-6

The travel and subsistence costs of witnesses called by the magistrate in question, as well as the costs of
travel and stay of his or her defenders are not supported by the administration.

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Article R127-7

Any mention in the file of the reprimand inflicted on a magistrate is erased after three years if no other
sanction did not occur during this period.

The magistrate subjected to a disciplinary sanction other than the warning or the reprimand, but which was not
excluded from the body of magistrates of the Court of Auditors may, after ten years of effective service from
of the date of the disciplinary sanction, submit a request to the appointing authority for this
that no trace of the sanction pronounced remains in his file.

If, by his general behavior, the magistrate has given full satisfaction since the sanction he made
subject, it may be granted at his request. This is examined as in the matter of disciplinary sanction.

The magistrate's file must then be reconstituted in its new composition under the control of the council.
superior.

The authority vested with the power of appointment decides on a proposal from the Superior Council of the Court of
accounts, which pronounces in particular in view of the general behavior of the magistrate since the sanction of which
he was the subject.

Article R127-8

Decree n ° 84-961 of 25 October 1984 relating to the disciplinary procedure concerning civil servants
of the State and Decree No. 82-451 of May 28, 1982 relating to joint administrative commissions
not apply to magistrates of the Court of Auditors.

Article R127-9
The secretariat of the Superior Council of the Court of Auditors ruling in disciplinary formation is provided by
the secretary general of the Court of Auditors or a deputy secretary general.

TITLE III: Competences and attributions
CHAPTER I: Jurisdiction
Article R131-1

The Court of Auditors, subject to the jurisdiction assigned to regional and territorial chambers
accounts, judges the accounts of public accountants, declares and clears de facto management, pronounces
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fines under the conditions set by this code, rule on appeals for review and,
on appeal, on judgments and orders rendered by the regional and territorial chambers of accounts.

Section 1: Judgment of the accounts
Sub-section 1: General provisions
Article R131-2

The accounts are produced annually at the Court of Auditors, supported by the required documents, either by their
made available on an electronic archiving platform, either by sending them electronically or,
failing this, on paper, under the conditions set by decree no.2012-1246 of 7 November 2012 relating to
budget and public accounting management.
The registry notes the production of the accounts.
The Court of Auditors is required to keep the supporting documents produced to it during the period
during which the responsibility of the accountant is likely to be brought into play by the account judge.
The first president may, however, with the consent of the Attorney General, decide to immediately remove
after judgment of the supporting documents relating to certain categories of income or expenditure.

Sub-section 2: Provisions concerning recipients of
financial administrations
Article D131-3

At the end of each financial year, the secondary accountants of the network of the General Directorate of Customs
and indirect rights draw up, each as far as it is concerned, a summary statement presenting the situation of the
recovery of duties the collection of which is their responsibility.
At the same time, they also draw up a summary of the reductions and cancellations of rights and
invalid admissions.
In support of these states, they produce decisions and supporting documents for reductions and cancellations of
rights and write-offs, as well as the other documents indicated in the nomenclatures provided for in
Article 50 of Decree No. 2012-1246 of November 7, 2012 relating to public budgetary and accounting management.
At the same time, they also draw up a nominative statement of the rights of the realization of which they must
justify, which remain to be recovered, in application of articles 1 and 4 of decree n ° 77-1017 of September 1
1977 relating to the liability of receivers of financial administrations.
These statements and documents are sent to the competent centralizing accountant, who appends them to the accounts he
reports to the Court of Auditors, attaching, if applicable, the dispatch of payment orders and orders
debts that would have been issued against the secondary accountants in application of articles 429 and following of
appendix 3 to the general tax code.

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Article D131-4

The Court of Auditors, in view of the account of the competent centralizing accountant, rules on the statements
appendices referred to in the previous article presented by the secondary accountants reporting to the same department
interregional or regional or of the same service with national competence.

Article D131-5

The judgments rendered in application of article D. 131-4 are notified by the Court of Auditors to the accountants
secondary officers who were implicated, to the competent centralizing accountant, to the regional director or
interregional customs and indirect duties concerned and to the minister in charge of customs.
The ordinances are notified by the Court of Auditors to the competent centralizing accountant, to the director
regional or interregional customs and indirect duties concerned and to the minister responsible for customs.
Within fifteen days of receipt, the regional or interregional director of customs and duties
indirect notifies the orders to the accountants concerned. He reports this notification to the Court of
accounts by justifying their receipt by the interested parties.

Section 2: Control of the Caisse des Dépôts et Consignations
Article R131-6

The revenue and expenditure transactions made by the senior accountants of the Directorate-General for
public finances as officials of the Caisse des Dépôts et Consignations are included in their
annual management accounts and justified to the Court of Auditors under the conditions set out in Articles R.
131-12, R. 131-13 and R. 131-14.

Article R131-12

The principal accountants of the General Directorate of Public Finances carry in their account
annual management, in a special revenue and expenditure article, the operations concerning the Caisse des
deposits and consignments, with the charges that the said operations have definitively received in the
detailed receipts of receipts and expenditure supporting documents.

Article R131-13

When the Caisse des Dépôts et Consignations is informed by the Minister in charge of finance of the sending
the accounts of the principal accountants of the General Directorate of Public Finances at the Court of
accounts, for the expired year, it sends, on request, to the Court the receipts and expenditure documents
which it has admitted for this year, accompanied by detailed statements; procedural documents and
others, unrelated to liability for the material fact of payment, are kept by the Caisse des Dépôts and
consignments.

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Article R131-14

The discharge and discharge decisions rendered by the Court of Auditors after clearance of the accounts of
management presented by the main accountants of the Directorate General of Public Finances apply
also to them in their capacity as employees of the Caisse des Dépôts et Consignations.

Article R131-17

In addition to the communications to which they may give rise in application of articles R. 143-11 to R.
143-14, observations or suggestions for improvement and reform presented by the Court of Auditors
are brought to the attention of the supervisory commission and the managing director of the Caisse des
deposits and consignments as well as, where applicable, the ministers concerned.
If necessary, they are the subject of specific communications to the President of the Republic, to the First
minister and the presidents of parliamentary assemblies.

Section 3: Administrative clearance of accounts
Article D131-18

The departmental or, where applicable, regional directors of public finance make decisions
administrative clearance taken under the conditions set by Articles D. 131-20 to D. 131-24 the
accounts mentioned in Article L. 131-4, subject to the right of evocation of the Court of Auditors, exercised
under the conditions set out in the first paragraph of article R. 112-2. The departmental director or, if
if necessary, regional public finance is informed by the secretary general of the Court of Auditors.
When an account has already been closed, the right of evocation can only be exercised for one year from the date of
final decision rendered by the departmental or, where applicable, regional director of public finances.
The Court may also request communication of clearance decisions, accounts and documents on
which these decisions are based for the management prior to the management mentioned.
Administrative clearance decisions taken by departmental directors or, where applicable,
regional public finances may be reformed by the Court of Auditors upon request
of the public prosecutor under the conditions set out in article R. 142-5.
The Court rules on the de facto management of accounts falling within the scope of the administrative clearance of
departmental or, where applicable, regional directors of public finance. In this case, the accounts
of the patent accountant relating to the operations carried out since the beginning of the de facto management are transmitted
ex officio to the Court.
The Court of Auditors receives each year the overall reports in which the directors
departmental or, where applicable, regional public finance authorities set out the main
observations resulting from their verifications. These reports are accompanied by the statements
summary of the decisions rendered.

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Article D131-19

The director of the specialized public finance department for foreign countries is responsible for deciding
accounts of cultural establishments and organizations abroad referred to in article 21 of decree n ° 76-832 of 24
August 1976.
This competence is exercised for a period of five consecutive years below a threshold set by
reference to operating income, including subsidies, whatever their purpose, from the first
fiscal year of the reporting period.
This threshold is set by order of the minister responsible for the budget.

Article D131-20

Departmental or, where applicable, regional directors of public finance or other accountants
principal officials in charge of administrative clearance may direct the accountants whose accounts they
accounts to produce, within a time limit that they set and which may not be less than one month, all explanations,
justifications or supporting documents in their defense.
If the accountant has fulfilled all of his obligations and no observation that could lead to the
personal and pecuniary liability has not been retained, the authorities designated in paragraph
previous take a final discharge order. If the accountant has left office, the same
declare quits.
Otherwise, these same authorities issue an order setting out the observations that may lead to
the bringing into play of the accountant's responsibility. This decree is sent to the Court of Auditors, accompanied
accounting, all the necessary documents as well as the answers provided by the accountant to
observations and injunctions.
The judgment of the case obeys the rules provided for in Articles R. 142-5 to R. 142-16.

Article D131-21

The provisions of Articles D. 142-23 to D. 143-26 are applicable to the notification of orders.

Article D131-22

The decrees are notified to the representative of the State within fifteen days.
The representative of the State in turn notifies the said orders, within fifteen days to the authorizing officers.
interested.
Senior accountants notify the ministers concerned or their delegates within fifteen days
the orders they take on the accounts of public establishments.

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Article D131-23

Accountants, legal representatives of institutions as well as interested ministers can
ask the Court of Auditors to reform the clearance decisions taken by the accountants
senior officials, within four months of notification of the decision.
After expiry of the four-month period provided for in the previous paragraph, the accountants, the senior accountant,
the legal representatives of public bodies, the ministers concerned and the Attorney General can
ask the Court to reform the decisions of senior accountants, due to error, omission, false
or duplication according to the procedure provided for in II of article R. 142-19. They can also ask out
deadline for reforming decisions taken on the accounts of the accountant when de facto management has been
referred to the Court.

Article D131-24

The appeals referred to in the previous article must be submitted or addressed to the senior accountant. In case of
transmission on paper, they are sent by registered mail to the senior accountant, who acknowledges this
reception.
The appeal must, under penalty of nullity, indicate the statement of the facts and means, as well as the conclusions of the
applicant. It must be supported by documents establishing the notification of the appeal to the senior accountant,
all the documents necessary to establish the merits of the request and of an amplification of the decision
attacked.
The interested parties, other than the applicant, referred to in Article D. 131-23 are informed of the filing of the appeal by the
senior accountant, who sends them for this purpose possibly by registered letter the copies of the appeal
issued by the applicant. For the accomplishment of this formality, the ministers concerned are represented
by the representative of the competent State.

Section 4: Conviction of the accountants to the fine
Article D131-25

Within the limit set for accounts for the same financial year by article L. 131-7, the maximum rate of
the fine that may be imposed on a senior accountant of the State for delay in the production of his
accounts is set at 200 euros per account and per month of delay.

Article D131-26

Within the limit set for accounts for the same financial year by article L. 131-7, the maximum rate of
the fine that may be imposed on a public accountant who does not fall under the preceding article and whose
accounts are subject to judicial clearance, for delay in the production of its accounts, is set at 60
euros per account and per month of delay.
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Article D131-27

Within the limit set for accounts for the same financial year by article L. 131-7, the maximum rate of
the fine that can be imposed on a public accountant whose accounts are closed by the directors
departmental or, where applicable, regional public finance for delay in the production of its
accounts, is set at 10 euros per account and per month of delay.

Section 5: Judgment of appeals
Article R131-28

I. - The appeal of a judgment pronouncing a debt or a fine is suspensive.
II. - In other cases than those referred to in I, the Court of Auditors may order, at the reasoned request
of an appellant, the stay of execution of the impugned decision. The request for an end of the stay is filed within
conditions set out in article R. 242-17. It sets out the reasons why the execution of the judgment or
the order would entail serious damage for the applicant which is difficult to repair. The president of the
formation of judgment, or the magistrate that he delegates for this purpose, rules by ordinance on this request.
III. - When the Court of Auditors is seized of an appeal against a judgment or an order issued by
a regional or territorial chamber of accounts, the magistrate in charge of the investigation may request the
production of the accounts judged in the judgment or the order under appeal as well as any documents that
considers necessary for the establishment of its report. These exhibits are on file.
IV. - The opening of an appeal procedure is notified to the parties. The notification mentions the name of the
examining magistrate. The prosecution is informed. The other rules mentioned in Articles R. 142-5
to R. 142-16 apply to the call.

CHAPTER II: Relations with Parliament
CHAPTER III: Control of public enterprises and organizations
benefiting from public financial support
Article R133-1

The control of the bodies referred to in Articles L. 133-3, L. 133-4 and L. 133-5 covers all the accounts
and the management of the audited organizations.
However, for the organizations referred to in Articles L. 133-3 and L. 133-4, when the financial assistance or
allocated revenue is allocated to specific expenditure and their amount does not exceed 50% of
total resources of the beneficiary organization, the control is limited to the use account of the financial assistance
that the organization establishes. If this employment account is not produced, the control relates to all the accounts
and management.
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CHAPTER IV: Social security control
Section 1: Bodies receiving financial assistance
Article R134-1

The Court of Auditors can audit all bodies, whether or not they have legal personality, which
benefit from financial assistance, granted by one or more of the bodies mentioned in article L.
134-1. Control is exercised regardless of the form, methods and amount of these contributions.

The control covers all the accounts and management of the audited body.

However, when the financial assistance is allocated to specific expenditure, that it does not exceed the
half of the total resources of the beneficiary organization and that its employment is the subject of a separate account,
the control is limited to the use account of the financial assistance that the organization must establish. If this account
employment is not produced, the control covers all accounts and management.

Section 2: Coordination of controls with administrations
Article R134-2

The ministers responsible for the supervision of social security bodies address the Court of Auditors, the
no later than October 1 of each year, the list of controls, inquiries and verifications carried out at their
request on the bodies mentioned in Articles L. 134-1 and R. 134-1.

Article R134-3

In order to carry out missions, general or specific inquiries, controls and verifications
relating to the bodies mentioned in article L. 134-1 and article R. 134-1, the president of the chamber of
the Court of Auditors competent in matters of control of social security bodies may request the
competition for officials belonging to supervisory administrations or control bodies.

Article R134-4

A steering committee chaired by the president of the chamber of the Court of Auditors responsible for
control of social security bodies brings together a representative of the minister responsible for the budget, a
representative of the minister responsible for social security and a representative of the minister responsible for protection
agricultural social.
The steering committee animates and coordinates the controls relating to the bodies mentioned in the articles
L. 134-1 and R. 134-1. It sets the orientations and methods of these controls and defines the indicators having
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The purpose of this is to detect organizations whose management performance appears to be insufficient. He approves
the annual control program for each administration and monitors its execution.

Article D134-5

The steering committee meets at least once a year or at the request of one of its members. It is
convened by its president.
The Attorney General at the Court of Auditors, recipient of the agenda, may attend its work or
be represented.
A magistrate or a rapporteur from outside the Court of Auditors, appointed by the chairman of the
steering, provides the secretariat.
The steering committee draws up an annual activity report.
For the accomplishment of its missions, the steering committee can create working groups. Each
of them includes representatives of the Court of Auditors and of the ministers mentioned in article R. 134-4.

Article R134-6

At the end of each control, the organizations have a period of one month from receipt of the
verification report to present their comments on the findings and observations made by the
auditors.
The body's responses together with the verifiers' observations on them, if any, are
annexed to the final verification report, which is submitted to the President of the competent chamber of the Court
accounts.

Section 3: Continuation of checks
Article R134-7

The Court of Auditors communicates the observations which result from its audits or which are based on
the controls carried out within the framework of Article R. 134-3, both to the supervisory authorities and to the director of
the controlled organism.
At the request of the Court of Auditors, and within a period which may not exceed one year, the director of the organization
is required to inform the latter and the supervisory authorities of the follow-up given to the observations
formulated.

Article R134-8

The Court of Auditors may ask the supervisory authorities to bring into play the liability of the agent
accountants for the bodies mentioned in Article L. 134-1 and, where applicable, in Article R. 134-1.
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It is immediately informed of the procedure for calling into question the liability of the accounting officer by the
competent authorities, as well as the decision adopted in the month of this decision.

TITLE IV: Procedure
CHAPTER I: General rules of procedure
Section 1: General principles
Article R141-1

The work included in the annual program of the Court of Auditors is entrusted to magistrates,
master advisers and referendaries in extraordinary service, to external reporters or advisers
experts responsible for reporting to the competent deliberative body. Judicial activities
are entrusted only to magistrates.

Article R141-2

The rapporteurs carry out the investigations which they deem useful on documents and on the spot.
They may be assisted by experts appointed under the conditions set by article L. 141-6. These latter
intervene on technical questions under the responsibility of the rapporteurs.

Article R141-3

If, during its audits, the Court of Auditors discovers facts likely to justify the opening
of a legal procedure, it informs the Attorney General of the Court of Auditors, who informs the
public prosecutor and advises the Keeper of the Seals, Minister of Justice.
The Court of Auditors informs the Attorney General, public prosecutor at the Budgetary Disciplinary Court and
financial, facts likely to justify the intervention of this jurisdiction.

Section 2: Exercise of the right of communication
Article R141-4

As part of the exercise of their right of communication, the rapporteurs may request:
1 ° Communication, by any digital means or in paper format, of documents, data and
treatments they deem necessary;

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2 ° Their transcription by any appropriate treatment in a form directly usable for the implementation
implementation of the powers of the Court of Auditors;
3 ° The provision of direct access to the organization's information system, to its databases, to
its digital applications, their architecture and documentation.
The Court of Auditors concludes, as necessary, agreements with the administrations and organizations
subject to its control in order to determine the technical modalities giving it continuous access to certain
information systems or databases necessary for the exercise of its functions.

Article R141-5

The reporters have access to all buildings, premises and properties owned, tenants or
occupants bodies subject to control by the Court; they can carry out any verifications relating to
on supplies, materials, works and constructions.

Article R141-6

The Court of Auditors sends, through the Attorney General, the reports of the
institutions and control bodies.

Section 3: Dematerialization of exchanges
Article R141-7

To exchange or notify, as part of the control and assessment procedures, documents, acts
or data, the Court of Auditors and its interlocutors proceed electronically or, failing that, by
mail on paper.
The technical characteristics of the applications ensuring electronic transmissions guarantee
the reliability of the identification of stakeholders, the integrity and conservation of documents as well as the
confidentiality of exchanges. This identification of the stakeholders is equivalent to a signature for the application of this
delivered. The applications also guarantee the traceability of these electronic transmissions and allow
establish with certainty the date and time of the provision of a document as well as those of its
first consultation by the recipient. A decree of the first president defines these characteristics and the
technical requirements that these applications must meet.

Article R141-8

The transmissions provided for in Articles D. 131-5, D. 131-21, D. 131-26, R. 141-7, R. 142-9, R. 142-20, D.
142-22, D. 142-26 and D. 142-27, R. 143-8 which are not done electronically are, by default, by
registered letter with acknowledgment of receipt.

Article R141-9
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Copies of documents in paper format are made at the expense of the applicants, according to the terms and conditions
scale set by decree of the first president.

CHAPTER II: Provisions relating to judicial activities
Section 1: Provisions relating to the judgment of the accounts of
certified accountants
Sub-section 1: Provisions applicable to the non-contentious phase
Article R142-1

The auditing of accounts is notified to the accountant and to the authorizing officer in office.
However, with regard to the accounts of the principal accountants of the public finance directorate and

budgetary controllers and ministerial accountants, the control is notified to the accountant in office, to the
Minister responsible for the budget and, for the accounts of budget controllers and ministerial accountants, to
interested ministers.
The notification specifies the exercise (s) inspected, the name (s) of the magistrate (s) responsible for monitoring and
report, and, if applicable, the auditor (s).

Article D142-2

When the Court of Auditors applies article D. 131-4, the audit is notified to the directors
departmental or, where appropriate, regional public finance and regional directors of customs
who, within fifteen days of receipt of the notification, ensure its transmission to those responsible in
functions of the services of the general public finance department responsible for tax collection
concerned, and to the current customs collectors, each as far as he is concerned.
Departmental or, where applicable, regional public finance directors and directors
regional customs officers report this notification to the registry of the competent chamber of the Court
accounts.

Article R142-3

The rapporteur examines the accounts referred to him for and against.
He records the results of his investigations and his proposals for follow-up to be given to them in a report.
examination of accounts at the end of judgment, which is filed with the registry and then communicated to the public prosecutor in
the conditions provided for in article R. 112-10.

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Article R142-4

When the public prosecutor does not retain any charge against the accountant, it transmits its conclusions to the
president of the competent court formation or to the magistrate delegated for this purpose.
In the absence of having requested, within one month of receipt of the conclusions, a report
complementary, as provided for by article L. 142-1-1, the president of the formation of judgment, or the
magistrate delegated for this purpose, discharges, by ordinance, the accountant of his management. If no load
remains against him in respect of his successive management and if he has left office, he is, moreover, declared
leaves by order.
The discharge and, if applicable, discharge order is notified to the accountants concerned and to the authorizing officer
in office.
However, with regard to the accounts of the principal accountants of the General Directorate of Public Finance
and ministerial budget and accountant controllers, the order is notified to the accountants
concerned, to the minister in charge of the budget and, for the accounts of the budget controllers and accountants
ministers, to interested ministers.
The ordinance is endorsed with the executory formula.

Sub-section 2: Provisions applicable to the contentious phase
Article R142-5

When a proceeding has been opened under the conditions provided for in Article L. 142-1-2, the indictment of the
public prosecutor, the name (s) of the magistrate (s) responsible for the investigation and to report thereon as well as
If applicable, the auditor (s) are notified to each of the accountants involved, as well as to the authorizing officer
in office.
However, with regard to the accounts of the principal accountants of the General Directorate of Public Finance
and ministerial budget and accountant controllers, the indictment is notified to the accountants placed in
cause, to the minister in charge of the budget, as well as, for the accounts of the budget controllers and accountants
ministers, to interested ministers.

Article R142-6

The parties to the proceedings to whom an indictment or an appeal has been notified may, from this notification,
send to the registry of the Court of Auditors their written observations or documents, which are
communicated to each of the other parties. These exhibits are on file.
The parties to the proceedings are required to comply with requests for explanation or production of documents
formulated by the rapporteur until its closure, within a time limit set by him and which cannot be
less than fifteen days following receipt of this request. The explanations and documents produced are

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entered in the file and communicated by the registry to each of the other parties to the proceedings if the rapporteur
notes that they contain new elements.
The parties to the proceedings have, upon notification of the opening thereof, access to the file consisting of the documents
on which the indictment or appeal is based and those paid during the investigation. They can
ask the registry for a copy of the documents in the file.

Article R142-7

The rapporteur shall record his analysis of the observations, explanations and documents produced by the parties to
the instance and its proposals for action to be taken in a report at the end of the judgment, which is filed with the registry and
communicated to the public prosecutor under the conditions provided for in article R. 112-10.
The parties to the proceedings are informed of the filing of the report which closes the investigation and of the conclusions of the
prosecution as well as the possibility of consulting these documents.

Article R142-8

The report is included, in agreement with the public prosecutor, on the agenda of the competent training
ruling in a public hearing.

Article R142-9

The parties to the proceeding are informed of the day of the public hearing at least seven days before the hearing
whose agenda is posted at the entrance to the Court.
A reviewer is appointed from among the members of the judgment formation by the president.
If new observations or documents other than those already in the file are produced by
part between the end of the investigation and the day of the hearing, they are communicated to the members of the
judgment formation. The other parties to the proceedings are informed of the production of these documents as well as
the possibility of consulting them.

Article R142-10

At the public hearing, after the report of the rapporteur and the conclusions of the representative of the prosecution,
the parties to the proceedings may formulate, either in person or through a lawyer, to the Council of State and to the Court of
cassation or a lawyer, observations specifying those provided in writing.
At the end of the debates, the chairman gives the floor last to the accountants involved or their advisers.

Article R142-11

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The judgment formation may invite any person whose skill or special knowledge
would be of a nature to enlighten it usefully, to produce observations on the points it determines.
The notice is put in writing. It is communicated to the parties.
The person concerned does not take part in the deliberation.

Article R142-12

Those attending the hearing should observe a dignified demeanor and maintain due respect for
justice. They are prohibited from speaking uninvited, giving signs of approval or showing signs of
disapproval, or to cause any disorder.
The president of the trial formation can expel any person who does not comply with his
injunctions, without prejudice to any criminal or disciplinary proceedings that may be brought against it.

Article R142-13

After the public hearing, the formation of judgment deliberates without the presence of the rapporteur and the
Public minister. She hears the reviser.
If it is necessary to proceed to a vote, the chairman successively collects the opinion of each of the
master advisers in reverse order of their seniority in the grade. He is the last to nod. The decisions
are taken by majority vote.
Only those magistrates who attended the public hearing and the public hearing take part in the decision for a given report.
all deliberation sessions.

Article R142-14

The Court rules by a judgment which covers the accounts judged, the documents examined as well as the provisions
laws and regulations which it applies.
The judgment, reasoned, rules on each of the complaints of the indictment and on the observations of the parties to whom it has
been notified. On appeal, it rules on the means raised and, if necessary, those of public order.
Mention is made that the rapporteur and, where applicable, the parties to the proceedings have been heard, and that the
representative of the prosecution concluded. The names of the magistrates of the formation of judgment who have
participated in the public hearing and in the deliberation are mentioned therein.
The judgment mentions the date of the public hearing and the date on which it was delivered, the main acts of
the procedure and the legislative and regulatory provisions to which it is applied.
The minute of the judgment is signed by the chairman of the session and the clerk.
The judgments are endorsed with the executory formula.
The Court rules in the same way as regards the revision of a judgment.
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Article R142-15

The judgments are notified to the accountants, to the authorizing officer in office, to the public prosecutor as well as, when
These are the accounts of the main accountants of the public finance department and of the auditors
budget and ministerial accountants, to the minister responsible for the budget and, for the accounts of the controllers
budget and ministerial accountants, to the ministers concerned.

Article R142-16

When the presiding judge finds that a judgment or order is tainted with
a material error or omission not likely to have had an influence on the judgment of the case,
he may, by decision rendered within two months from the notification to the parties, make the necessary
corrections that the reason commands. This decision is made after consulting the public prosecutor.
Notification of the decision reopens, where applicable, the time limit for appealing against the judgment or
the prescription thus corrected.
A party may request the rectification of a judgment or order when it considers that this decision
is vitiated by a material error or omission not likely to have had an influence on the
judgment of the case. The applicable procedure is that provided for in the two preceding paragraphs. This application
is, by itself, without influence on the course of the period of appeal in cassation open against this judgment or this
order.

Section 2: Provisions relating to the judgment of de facto management
Article R142-17

The procedure applicable to the judgment of the accounts of de facto accountants is that applicable to accountants
patents for the litigation phase.
The provisions relating to the rights and obligations of the parties defined by these articles are applicable to
persons implicated in the context of de facto accounting.

Article R142-18

After the Court has declared de facto management, it judges the accounts produced and rules on the application of
the fine provided for in article R. 131-1, in view of new conclusions of the public prosecutor, but without new
requisition of the Attorney General.

Section 3: Remedies and revisions
Article R142-19

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I. - The accountant or his successors in title, may request, after expiry of the time limits for appealing on points of law,
the revision of a judgment or an order by producing justifications recovered since the judgment or
the prescription.
The request for review is addressed to the first president. In the event of transmission on paper, it is
sent by registered letter with acknowledgment of receipt. It must include a statement of the facts and
the grounds invoked by the applicant and be accompanied by a copy of the contested judgment or order and
of the justifications on which it is based.
II. - The Court of Auditors may revise a judgment or an order, due to error,
omission, false or duplication, ex officio or at the request of the Attorney General. This requisition can be
taken on its own initiative or at the request of the minister responsible for the budget, the ministers concerned, as well as
representatives of the communities and establishments concerned.
III. - The president of the competent court formation, or the magistrate delegated for this purpose, designates
a magistrate responsible for examining the request for review and for making a report. This is notified to others
parties, who have fifteen days to produce a brief.
The report is communicated to the prosecution, which presents its conclusions.
The competent court formation decides on the revision of a judgment or an order, after hearing
public, by a single judgment on the admissibility of the appeal and, if necessary, on the merits of the case.

Article R142-20

Accountants or their dependents, the minister responsible for the budget, other ministers with regard to
their department, the legal representatives of the communities and public establishments concerned, the
interested authorizing officers and the public prosecutor at the Court of Auditors may request the Council of State
the cassation for defect of form, incompetence or violation of the law of the judgments and orders rendered by
the Court of Auditors.
The appeal must, on pain of inadmissibility, be lodged within two months of the
notification of judgment or order.

Section 4: Notification of judgments and orders
Article D142-21

The judgments and orders of the Court of Auditors can be published or communicated to third parties.

Article D142-22

The judgments and orders rendered by the Court of Auditors are notified directly to the persons
mentioned in Articles R. 142-4 and R. 142-15.
The departmental or, where applicable, regional director of public finances for special debts from the
Trésor receives amplification of judgments relating to debts and fines.
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Article D142-23

In the event of the incapacity, absence or death of the accountants, the notification provided for in article D. 142-22 is
made under the same conditions to legal representatives or heirs of accountants.

Article D142-24

Any public accountant whose accounts are judged by the Court of Auditors and who ceases definitively
his duties is required, as long as he has not obtained his final release, to make known his domicile
in the official handover report and to notify the Secretary General of the Court of any change
from his home. In the event of transmission on paper, the Secretary General is notified by letter
registered with acknowledgment of receipt.
The same obligations are incumbent on the legal representatives and the heirs of the accountants.

Article D142-25

If following the refusal of the accountant, his legal representatives or his heirs, or for any other
cause, the notification by registered letter or by electronic means cannot reach its addressee, the
secretary general of the Court of Auditors sends the judgment or order to the departmental director or,
if applicable, regional public finance of the department or territory in which the last
known or declared domicile.
Upon receipt of the judgment or order, the departmental or, where applicable, regional director of
public finances makes a notification in person or at home by a bailiff of the Treasury
who withdraws the receipt and draws up a report.
If, in the exercise of this mission, the bailiff does not find the address indicated nor the accountant himself
nor a member of his family or a person in his service who agrees to receive the stop or order and
to give a receipt, the judgment or order is filed by him at the secretariat of the town hall of the municipality of
home. He draws up a report of these facts which is attached to the judgment or order.
A notice, written in the following terms, is posted for one month at the door of the town hall, in the frame
reserved for official posters:
"Mr ... (name and capacity) is informed that a judgment or an order concerning him has been delivered by the Court of
accounts as of
A copy of this judgment or this ordinance is deposited at the secretariat of the town hall, where it will be
delivery against receipt. Failure to do so before (expiry date of the one-month period), the notification of said
judgment or of this order will be considered as having been validly made to him on that date with all
the legal consequences it entails. "

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The accountant's receipt or, failing that, the report from the Treasury bailiff and the mayor's certificate
noting the posting for one month are transmitted without delay by the latter to the secretary general of the
Court.

Article D142-26

The judgments of the Court of Auditors concerning persons declared de facto accountants are notified by the
Secretary General of the Court. The departmental or, where applicable, regional director of public finances
special claims of the Treasury receives amplification of said judgments.
If necessary, the notification of judgments is made according to the procedures provided for in Articles D. 142-23 and
D. 142-25.

Section 5: Miscellaneous provisions
Article D142-27

Communication of supporting documents held by the Court of Auditors can be requested from the
general secretary of the jurisdiction by the accountants, the legal representative of the community or
the public establishment or the courts of the judicial or administrative order.
This communication is carried out either on site at the premises of the jurisdiction, or by sending
dematerialized or, failing that, by sending on paper.
Supporting documents relating to the accounts closed by the departmental directors or, where applicable,
regional public finances may be communicated by these accountants to persons or
jurisdictions referred to in the first paragraph of this article; the conditions of this communication are specified
by instruction of the minister responsible for the budget.

CHAPTER III: Provisions relating to the procedures applicable in
non-jurisdictional matter
Section 1: Opening of the control
Article R143-1

The president of the chamber, of the inter-chamber formation or of the common formation of the courts
notifies the initiation of the control or evaluation to the managers of the departments and bodies concerned, as well
that, where appropriate, to their supervisory authorities.
When an inspected body has its headquarters abroad, the notification is sent to the person having quality
to represent him in France.

Article R143-2
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The notification is made after the Attorney General has made his opinion known for the checks.
carried out in application of articles L. 111-6 to L. 111-11 and L. 133-2 to L. 133-5. The notification specifies the
exercises to be controlled.

Article R143-2-1

The president of the competent formation appoints a counter-rapporteur from among the master advisers and
master advisers in extraordinary service.

Section 2: Deliberations
Article R143-3

The result of the rapporteur's investigations and the follow-up he proposes to take them are recorded in a
report filed with the registry of the competent body, with the file of supporting documents.

Article R143-4

The president of the chamber, of the inter-chamber formation or of the common formation of the courts
communicate, if necessary, the report to the Attorney General. In this case, its inclusion in the agenda of the
deliberative training is done in accordance with the latter.
This agreement is deemed to have been acquired once the report and the agenda have been communicated to the
Attorney General at least three weeks before the date of the sitting.

Article R143-5

The deliberative panel session during which the report is considered is not public.
The formation deliberates on the rapporteur's proposals, the opinion of the counter-rapporteur and, where applicable,
the conclusions of the Attorney General. If it is necessary to proceed to a vote, the chairman collects
successively the opinion of the rapporteur, of each of the master advisers in extraordinary service, then of
each of the master advisers in reverse order of their seniority in the grade. He is the last to nod. In
In the event of a tie, his voice is preponderant. Only those involved in the decision, for each report examined, are the
members who attended all of the relevant session (s), including hearings.
The rapporteur has the right to vote. In the event of more than one rapporteur, they have one vote.
deliberative.
When the representative of the prosecution attends the session, he presents his conclusions and takes part in the
debate but not to deliberation.

Article R143-6

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Anyone whose competence or knowledge would be of a nature to usefully inform the training
deliberative committee may be invited by its chairman to present oral or written observations to this formation.
She does not participate in the deliberation.

Article R143-7

Prior to sending its final observations, the Court sends the administrations and organizations
checked its provisional observations so that they could make known their written observations in the
minimum period of one month following this transmission. It transmits under the same conditions the extracts
concerning them to third parties explicitly implicated. It can transmit to other administrations or
interested organizations extracts concerning them.
At the expiration of the above-mentioned period and after having possibly proceeded to hearings, the Court
statue definitely.

Section 3: Hearings
Article R143-8

The persons referred to in Article L. 143-0-1 whom the Court of Auditors decides to hear are summoned by
the president of the competent deliberative body. This summons specifies the points on which the
deliberative formation will hear them and is accompanied, if necessary, by any document that the president of the
training deems useful for the hearing.

Article R143-9

The persons mentioned in article L. 143-0-2 can request by letter addressed to the president of the formation
deliberative to be heard by the panel to present their observations before a final decision. These
observations complete and clarify those they provide in writing.
The president of the chamber acknowledges receipt of this request and sets the date on which the hearing will take place.

Article R143-10

The hearings take place in front of the competent formation. They are not public.
A register of hearings is kept by the registry of the chamber. He mentions the list of people heard
and the date of the hearings. At the behest of the president, note may be taken of the conduct of the hearing and of the
statements by the people heard.

Section 4: Communication of observations
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Sub-section 1: General provisions
Article R143-11

The Court of Auditors makes its observations and recommendations known:
1 ° Through the annual public report and the thematic public reports drawn up in application of Article L. 143-6;
2 ° By the reports drawn up and the opinions formulated in application of the provisions provided for in 2 °, 3 °, 4 °, 5 ° and 6 °
of article 58 of organic law n ° 2001-692 of August 1, 2001 and articles LO 132-2-1, LO 132-3, LO
132-3-1, L. 132-6, L. 132-2-2 and L. 132-8 of this code;
3 ° By the reports drawn up and the opinions formulated in application of the provisions of Articles L. 111-9 and L.
111-10;
4 ° By summary proceedings that the first president addresses to the ministers concerned;
5 ° By letters from a president of a chamber or inter-chamber formation to the competent authorities.

Article R143-12

The observations of the Court may also be transmitted by communications from the Attorney General
to the competent authorities.

Article R143-13

The communications from the Court of Auditors mentioned in Article L. 143-1 may be made public
by the first president.
When the Court of Auditors plans to make a communication public, the first president in
inform the ministers, representatives of interested organizations and communities as well as any person
explicitly questioned. The latter send their responses within one month, or, for
summary proceedings, within the time limit set in Article L. 143-4, except for an extension granted by the first chairman upon request
written and substantiated tending to the granting of an additional period.
The publication of the communication, accompanied by the answers addressed to the first president, cannot
intervene only at the expiration of the applicable response time.

Article R143-14

Communications made to ministers or administrative authorities in application of Articles
R. 243-18, R. 262-130 and R. 272-113 are, where appropriate, simultaneously transmitted by the Court for
information to communities, local public establishments and organizations concerned.

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Sub-section 2: Special provisions
Article R143-15

The draft reports, which are referred to the council chamber, are first examined by the committee.
the public report and the programs in view of the proposals sent by the chambers, the training
interchambers or common court formations.

Article R143-16

The first president submits the annual public report to the President of the Republic. He deposits it on the
offices of the National Assembly and the Senate. It ensures its publication in the Official Journal.

Article R143-17

The first president sends the Minister in charge of finance a copy of the summary proceedings that he sends
to other ministers.
The ministers simultaneously send a copy of their response to the Court and to the Minister responsible for finance.

Article R143-18

The observations made by the Court of Auditors during the checks provided for in Articles L. 111-9
and L. 111-10 may, concurrently or not, be the subject of its own publication, or be inserted in
a public report. The publication or insertion projects are communicated by the first president to the
legal representatives of the bodies concerned or, in the case where the body has its headquarters abroad, at
representative in France of this organization.
For the application of article L. 143-2, when the organization does not have a board of directors or an assembly
generally, the president of the body communicates the observations made by the Court of Auditors to the
bodies in place, during the first meeting following their reception.
The observations to which the checks carried out pursuant to Article L. 111-7 give rise may
be made public under the same conditions.

Section 5: Provisions relating to procedures specific to
quality assurance of general government accounts
Article R143-19

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In the context of the certification missions provided for in Article L. 111-14, the provisional results of
verifications may, at any time during the work, be sent by the members and staff of the Court of
accounts that are responsible for the administrative authorities concerned, for validation or information.

Article R143-20

The president of the competent body may, after deliberation thereof, communicate to the authorities
administrative documents concerned the provisional results which, in the state of preparation of the accounts and
verifications already carried out, appear to give rise to a specific examination or to an action of these
authorities in order to allow the certification of accounts.

Article R143-21

The draft report drawn up with a view to the certification of the accounts is deliberated by the committee appointed by the
first president and addressed to the administrative authorities and accountants concerned. Without prejudice to
hearings provided for in Articles L. 143-0-1 and L. 143-0-2, the time limit for responding to them is set at ten
days at most.

Article R143-22

I. - After its examination by the public report and programs committee and before its transmission to the
chamber of the council, the draft report drawn up with a view to the certification of the accounts is sent to the
ministers concerned and, each as far as it is concerned, to the directors and accountants of the organizations
whose accounts are subject to certification.
II. - Without prejudice to the right to be heard provided for in article L. 143-0-2, the response time provided for in article R.
143-13 can be reduced to ten days.

Article R143-23

I. - For the application of the provisions of article L. 141-10, the information communicated to the members
and staff of the Court of Auditors by the auditors may consist of certificates
or reports provided for by the professional standards applicable to the profession of statutory auditor.
accounts as well as all documents drawn up by the statutory auditors as part of their mission
legal.
The information communicated to the auditors by the members and staff of the
Court of Auditors may consist of all or part of the communications provided for in Articles R.
143-19 and R. 143-20, accompanied by the responses from the recipients of these communications and
a note of analysis of these elements, as well as any document other than those covered by the confidentiality of
deliberations.
II. - Members and staff of the Court of Auditors appointed for this purpose by the president of the training
competent authority indicate in writing to the statutory auditors the nature, scope, form and timeframe
transmission of information they deem necessary communication.
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The auditors indicate in writing to the members and staff of the Court of Auditors
appointed for this purpose by the president of the competent body the nature, scope, form and schedule
transmission of information they deem necessary communication for the execution of the
mission to certify the accounts provided for in Article L. 114-8 of the Social Security Code.
The preparation of these requests for information is subject to prior consultation between the Court of
accounts and auditors.
III. - The information communicated to members and staff of the Court of Auditors is covered by
secrecy of the Court of Auditors' investigations in accordance with article L. 141-2.
The information communicated to the statutory auditors is covered by professional secrecy
applicable to the latter, in accordance with Article L. 822-15 of the Commercial Code.
IV. - The Attorney General is kept informed of the requests presented by the statutory auditors in
application of the provisions of this article and of the answers that the president of the competent formation, or
the master advisor he appointed for this purpose, brought them.
V. - The bodies mentioned in article LO 132-2-1 are informed of the content of the information
concerning communicated to the statutory auditors in application of this article.

Section 6: Provisions relating to procedures specific to
public policy evaluation
Article R143-24

The formation deliberating the evaluation report of a public policy can involve personalities
outside financial jurisdictions. Their number is equal to or less than that of master advisers
and master advisers in extraordinary service members of the formation. In the case of training
common to the courts, the number of external personalities is equal to or less than that of magistrates
of the Court and regional chambers of accounts and master advisers in extraordinary service
members of the formation.
These external personalities are chosen by the first president on the proposal of the president of the
competent training, after opinion of the Attorney General, at the latest when the assessment is notified.
They take part in the debate but not in the deliberation.

Section 7: Provisions specific to the control of establishments and
social and medico-social services and health establishments
private right
Article R143-25

The control provided for in Article L. 111-7 may relate to the accounts and management of legal persons.
concerned or on those of one or more of their establishments, services or activities.
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Article R143-26

When a controlled legal person pursues activities distinct from those of a
health, social or medico-social within the meaning of article L. 312-1 of the code of social action and families and
of Article L. 6111-1 of the Public Health Code, the control relates only to establishments, services or
activities falling within the scope of these two articles.

Section 8: Specific rules concerning the checks provided for in
Articles L. 111-9 and L. 111-10
Article R143-27

The threshold provided for in Article L. 111-10 is set at € 153,000.

Article R143-28

The reporters' right of communication is exercised over all documents, data and processing useful to the
control of the use accounts of resources collected from the public or that of financed expenditure
by donations from natural and legal persons as well as the control of the collection and use of these
resources and these gifts.
When the organization has its headquarters abroad, the obligations incumbent on the directors or managers by virtue of
of this article apply to the person having the capacity to represent this body in France.

Article D143-29

The declaration mentioned in the last paragraph of article L. 143-2 is deliberated by the competent chamber
of the Court of Auditors. It expressly indicates whether the expenditure is not in line with the objectives
pursued by the appeal for public generosity or if the expenditure financed by donations giving rise to the right to a
tax benefit are not in line with the objectives of the organization.
This declaration is sent to the authorities mentioned in the second paragraph of article L. 143-2.

Article R143-30

When the Court of Auditors is seized by the minister responsible for the budget, in application of the provisions of the
IV of article 1378 octies of the general tax code, the opinion is issued by the competent chamber and transmitted
to the minister in charge of the budget by the first president.

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Regulatory part
BOOK II: The regional and territorial chambers of accounts
PART ONE: The regional chambers of accounts
TITLE I: Missions and organization
CHAPTER I: Missions
CHAPTER II: Organization
Section 1: Springs and seats
Article R212-1

The seats and jurisdictions of the regional audit chambers are set as follows:
Arras: Hauts-de-France;
Bastia: Corsica;
Bordeaux: New Aquitaine;
Cayenne: Guyana;
Dijon: Bourgogne-Franche-Comté;
Fort-de-France: Martinique;
Lyon: Auvergne-Rhône-Alpes;
Mamoudzou: Mayotte;
Marseille: Provence-Alpes-Côte d'Azur;
Metz: Great East;
Montpellier: Occitanie;
Nantes: Pays de la Loire;
Noisiel: Ile-de-France;
Orleans: Center-Val de Loire;
Les Abymes: Guadeloupe;
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Rennes: Brittany;
Rouen: Normandy;
Saint-Denis: Reunion.

Article R212-2
The regional audit chambers are designated by the name of their jurisdiction as provided for in article R.
212-1.

Section 2: Magistrates
Article R212-3

The magistrates of the regional audit chambers take the oath provided for in article L. 220-4 during
of a solemn audience.

Sub-section 1: Bench magistrates
Paragraph 1: The president and the vice-president
Article R212-4

The president of the regional audit chamber is responsible for the general management of the chamber.
It defines the organization and the annual program of work after consultation of the chamber and opinion of the
Public minister.
It decides on the composition of the sections and fixes their attributions.
It determines the matters which will be deliberated in section and those which will be deliberated in the chamber. He decides their
referral to deliberations of the chamber other than the plenary session.
He presides over formal audiences and sittings of the chamber. He can chair the sessions of the sections.
It distributes the work between the magistrates of the chamber and the rapporteurs mentioned in article L. 212-7, on
proposal of the section presidents concerned.
He decides on the assignment of the auditors of the financial jurisdictions within the chamber.
It appoints the experts to whom the regional chamber of accounts calls upon.

Article R212-5

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The president of the regional chamber of accounts is the secondary authorizing officer of expenditure and revenue
of the jurisdiction over which he presides. He may delegate his signature to another magistrate and to the general secretary of
this jurisdiction. In the event of the Secretary General's absence, impediment or vacancy, he may delegate his
signature to another chamber official.

Article R212-6

In the event of absence, impediment or vacancy, the president of the regional audit chamber is
replaced, if necessary, by the vice-president, or, failing that, by the magistrate of the oldest seat in the
highest grade.

Article R212-7

The vice-president assists the president of the chamber in the general direction of the jurisdiction. To this end, it
may receive delegation of signature from the president of the chamber.
He is a member of the formations of the chamber meeting in plenary session, in restricted formation or in sections
reunited. He can chair, under the conditions set by order of the president of the chamber, the formations of
deliberate.
He may exercise the functions of rapporteur or counter-rapporteur as provided for in Articles R. 243-1 and
R. 243-3.
He may, moreover, be entrusted by the president of the chamber with any mission relating to the coordination of
investigations and investigation teams, staff training, organization and methods of
job. He may also be instructed by the president of the chamber to participate in the work of organizations and
external commissions.
He may sign, in place of the president of the chamber, after having received a delegation for this purpose, the acts,
opinions, decisions or observations deliberated by the chamber.

Paragraph 2: The section president
Article R212-8

Each section of the regional audit chamber is chaired by a section president or, failing that,
by a magistrate of the chamber concerned having at least the rank of appointed first advisor, with
its agreement, by the first president of the Court of Auditors, president of the Superior Council of Chambers
regional accounts, on the proposal of the president of the chamber concerned, to perform the functions of
section president for a period which may not exceed one year.

Article R212-9

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The section president or the magistrate who exercises these functions organizes the work of the section he
presides.
It participates in the development of the annual work program of the regional chamber of accounts and proposes
the distribution of work between the magistrates and the rapporteurs of his section. He sets the agenda and chairs
section sessions.
He reports to the president of the chamber on the execution and monitoring of the work assigned to magistrates and
to the rapporteurs of the section. It defines the tasks of the auditors of the financial jurisdictions assigned to its
section.

Article R212-10

The section president can sign in place of the president of the regional audit chamber, after
have received delegation for this purpose, the acts, opinions, decisions or observations of the chamber.

Article R212-11

In the event of absence or impediment, the section president is replaced by the magistrate of his section on
oldest in the highest rank.

Article R212-12

Magistrates holding the rank of section president may exercise the functions of section president,
assessor, rapporteur or counter-rapporteur. In rooms with at least three sections, they
may also exercise the functions of financial prosecutor.

Article R212-13

Magistrates holding the rank of section president may, in addition, be charged by the president with
the chamber of any mission relating to the coordination of investigations and investigation teams, to the
training of staff, organization and working methods. They can also be loaded by the
president of the chamber to participate in the work of external bodies and commissions.

Sub-section 2: Magistrates of the public prosecution
Article R212-14

The financial prosecutor oversees the application of the law. He exercises the public ministry by means of requisitions,
conclusions or opinions. It sets in motion and exercises public action. He holds the Attorney General near the
Court of Auditors informed of the execution of its missions.

Article R212-15
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The public prosecutor ensures that the accounts are produced within the regulatory deadlines and, in the event of delay,
requires the application of the fine provided for by law.
He seizes by indictment the regional chamber of accounts with a view to bringing the liability into play.
personal and pecuniary accounts of public accountants, on the basis of the information brought to their
knowledge.
He refers to the regional chamber of accounts the operations that he presumes constitute de facto management,
on communication from the representative of the State in the communities within the jurisdiction of the chamber, directors
departmental or, where applicable, regional public finance, public prosecutors or
of the Attorney General to the Court of Auditors, on his initiative or in view of the findings made during a
control of the regional chamber of accounts or other information at its disposal. It requires, in case
if necessary, the application of the fine for interference with the functions of public accountant.
It requires the oath of accountants under the jurisdiction of the regional chamber of accounts.

Article R212-16

The prosecution submits written conclusions on the reports communicated to it, before their
examination by the competent training.
The reports at the end of the judgment or
order, the reports at the end of the opinion concerning the requests for the automatic recording of an expenditure
mandatory in application of article L. 1612-15 of the general code of local authorities, as well as
reports on de facto management or on facts likely to justify a referral to the Disciplinary Court
budgetary and financial or a transmission to the public prosecutor or with a view to a contribution to a
public report of the Court referred to in Article L. 143-6.
The financial prosecutor takes part in public hearings, presents his conclusions and takes part in the debate.
In non-judicial proceedings, the reports, with supporting documents, are communicated to him either at his
request, either by decision of the president of the chamber, the vice-president or the section president.
He may attend the training sessions provided for in article R. 212-25 and present observations.
oral. He does not take part in the deliberation.
He may attend the hearings provided for in article L. 241-7.

Article R212-17

The financial prosecutor gives the opinions provided for by this code on the draft decisions concerning
the organization and programming of the work of the regional chamber of accounts.
The financial prosecutor requires the installation of the magistrates in their functions in solemn hearing.
It requires the oath of the auditors and clerks of the regional chamber of accounts.
He may participate in the commissions or committees set up within the chamber.

Article R212-18
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Within the framework of the attributions of the public prosecutor, the financial prosecutor can correspond with all
authorities, administrations and jurisdictions within the remit of the regional audit chamber.
When the financial prosecutor seizes the public prosecutor's office at the competent court in order to initiate the action
provided for in Article L. 241-5 of the Code of Financial Jurisdictions, he immediately informs the public prosecutor
general to the Court of Auditors of this referral.

Article R212-19

Public prosecution is exercised by one or more financial prosecutors. In the latter case, it is exercised under
the authority of one of them designated by decree.
In the event of absence, impediment or vacancy, he is replaced by the financial attorney most
formerly appointed to the chamber.
In the event of the absence, impediment or vacancy of the financial attorney (s), the interim minister
public can be exercised before the chamber by a financial prosecutor from another chamber appointed by
the Attorney General at the Court of Auditors, subject to the provisions applicable in the regions
overseas.

Article R212-20

The public prosecutor in chambers comprising at least three sections is exercised under the authority of a
financial prosecutor with the rank of section president or first counselor.

Article R212-21

When the vacancy of a post of financial prosecutor with a regional chamber of accounts is
filled by the appointment of a magistrate assigned to another regional or territorial chamber, the latter
is transferred with his agreement to the vacant post under the conditions provided for in article L. 220-12.

Section 3: Rapporteurs
Article R212-22

The rapporteurs mentioned in Article L. 212-7 may be made available to exercise their functions at
full time or part time.
Full-time rapporteurs participate under the same conditions as magistrates in the exercise of
non-jurisdictional missions of the chamber. To this end, they have all the rights and powers
attributed to magistrates.

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Part-time rapporteurs only participate in deliberation sessions on the cases they
relate.

Section 4: Auditors of financial jurisdictions
Article R212-23

The auditors of the financial jurisdictions collaborate, under the direction and the responsibility of the magistrates
and of the rapporteurs mentioned in article L. 212-7, to the controls falling within the competence of the
which they are affected.

Article R212-24

When they are first assigned to a regional or territorial chamber of accounts, they take an oath
in front of the president of the chamber.

Section 5: Deliberative formations
Article R212-25

The regional chamber of accounts meets in solemn audience to receive the oath and proceed to
the installation of magistrates. It can also be heard to hear any communication from the president or the
financial attorney.

Formal audiences are public. They are chaired by the president of the chamber and bring together the
magistrates present in black ceremonial dress.

Article R212-26

The regional chamber of accounts meets either in plenary formation, or in restricted formation, or in
section, or in combined sections.

Article R212-27

The restricted chamber formation is made up of the president of the chamber, if applicable the vice-president
chairperson, the rapporteur, where applicable the counter-rapporteur and, as the case may be, the three or four
senior magistrates in the highest rank.

Article R212-28

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The number of sections of each regional chamber of accounts is fixed by order of the first president of
the Court of Auditors, after consulting the Superior Council of the regional chambers of accounts.
A section can refer a case to the chamber.

Article R212-29

The formation in united sections is composed of the president of the chamber, if necessary the vice-president
and members of sections interested in the same case.

Article R212-30

The deliberative formations are made up of at least three members including the president, the rapporteur and, the
if applicable, the counter-rapporteur appointed under the conditions provided for in the second paragraph of article R. 243-1.
In the event of more than one rapporteur, the latter have a single voting voice. The training is
constituted in such a way that the total of the deliberative votes is odd.

Section 6: Management and operation
Article R * 212-31

The Prime Minister prepares regulatory acts and individual measures relating to procedures
applicable to regional chambers of accounts, magistrates and staff as well as
functioning of these jurisdictions.

Sub-section 1: Duties of the first president of the Court of
accounts
Article R212-32

The first president determines for each regional chamber of accounts, after opinion of the public prosecutor
and of the Superior Council of the regional chambers of accounts, the number of magistrates who compose it and the
number of financial attorneys.

Article R212-33

The first president of the Court of Auditors, president of the Superior Council of the regional chambers of
accounts, ensures the management of magistrates and staff of regional audit chambers as well as
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that of the material resources of these jurisdictions. It takes, on the proposal of the Secretary General, the acts
relating to the management and administration of civil servants coming under the bodies of financial jurisdictions, to
the exclusion of appointments to a body, tenure, decisions leading to final termination
of functions, positions in senior management and disciplinary sanctions for the third and fourth
groups defined in article 66 of law n ° 84-16 of January 11, 1984. The first president is the authorizing officer
main expenditure and revenue of regional chambers of accounts.
He concludes contracts as well as contracts relating to the management of these chambers.
He may delegate his signature to the Secretary General and to the Deputy Secretaries General of the Court of
accounts. Delegation may also be given to civil servants and non-tenured public officials,
assigned to services of the general secretariat.

Article R212-34

A member of the body of magistrates of the regional chambers of accounts brings in the capacity of
mission its contribution to the accomplishment of the missions defined in the first paragraph of article R. 212-33. He
is seconded to the Court of Auditors in accordance with the terms defined in the first paragraph of Article L. 112-7.

Sub-section 2: The Secretary General
Article R212-35

The president of the regional chamber of accounts is assisted by a secretary general who ensures, under his
authority, the functioning of the registry and administrative services of the chamber.
The secretary general is appointed by decree of the first president of the Court of Auditors, president of the
Superior Council of the regional chambers of accounts, on the proposal of the president of the chamber.

Article R212-36

The Secretary General notifies judgments and orders under the conditions provided for in Chapter VI of Title
IV. It issues and certifies extracts and copies of acts relating to the functioning of the regional chamber
accounts. He may delegate his signature to the clerk of the chamber for this purpose.

Article R212-37

In the event of the absence, impediment or vacancy of the secretary general, the president of the regional chamber
accounts appoints him a substitute.

Sub-section 3: The registry
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Article R212-38

The president of the regional audit chamber, the vice-president and the section presidents have the
registry service of the chamber.
The registry prepares the agenda for the meetings of the chamber and the sections, notes the decisions taken and ensures
the keeping of rolls, registers and files. It makes notifications subject to the provisions of article
R. 212-36.
He keeps the list of judgments that can be communicated in application of
Article D. 242-42, of the final observation reports, opinions and decisions, mentioned in this code and
communicable in application of book III of the code of relations between the public and the administration.
It proceeds, under the control of the public prosecutor, to the recording and of the acts, documents and requests of which the
room is seized.

Article R212-39

The president of the regional chamber of accounts appoints the clerk from among the officials assigned to
chamber to exercise the function of auditor of financial jurisdictions.

The clerk takes an oath before the chamber.

Article R212-40

In the event of the absence, impediment or vacancy of the clerk, the president of the regional chamber of
accounts calls upon an official assigned to the chamber to replace him. The latter takes an oath before the
bedroom.

Section 7: Special provisions for communities falling under
article 73 of the Constitution
Article R212-41

In the regional chambers of overseas accounts, in the event of absence, impediment or vacancy
one of the magistrates making up the regional audit chamber, this may be supplemented by a
adviser chosen from among the magistrates of the seat of the judicial order in office in the jurisdiction.
This adviser is appointed each year, in the first fortnight of December, by ordinance
of the first president of the court of appeal taken after opinion of the general assembly of magistrates of the seat of the
Court. A substitute adviser is appointed under the same conditions.

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The advisers appointed in application of the two preceding paragraphs are delegated to the regional chamber of
accounts by order of the first president of the Court of Appeal taken at the request of the president of the chamber
regional accounts.

TITLE II: Statutory provisions
PRELIMINARY CHAPTER: General provisions
Section 1: Ethics
Article R220-1

The declaration of interests of the magistrates and rapporteurs mentioned in Article L. 220-8 includes the
following items:
1 ° The identification of the declarant:
a) The name, first name and date of birth of the declarant;
b) The postal address, e-mail address and telephone number of the declarant;
c) The functions for which the declarant makes the declaration as well as the date of appointment in
these functions;
2 ° Professional activities giving rise to remuneration or gratuity exercised on the date of the
appointment or during the last five years preceding the declaration:
a) Identification of the employer;
b) Description of the professional activity carried out;
c) The period of exercise of the professional activity;
d) The remuneration or bonus received annually for each activity;
3 ° The consultancy activities carried out on the date of the appointment or during the five years preceding the
date of declaration:
a) Identification of the employer;
b) Description of the professional activity carried out;
c) The period of exercise of the professional activity;
d) The remuneration or bonus received annually for each activity;
4 ° Participation in the governing bodies of a public or private body or a company on the date of the
appointment and during the five years preceding the date of the declaration:
a) The name of the organization or company;
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b) Description of the activity carried out within the governing bodies;
c) The period during which the declarant has participated in governing bodies;
d) The remuneration or bonus received annually for each participation;
5 ° Direct financial holdings in the capital of a company on the date of appointment:
a) The name of the company;
b) The number of shares held in the company and, when known, the percentage of the share capital held;
c) The evaluation of the financial participation;
d) The remuneration or bonus received during the year preceding the election or appointment;
6 ° The professional activities carried out on the date of the appointment by the spouse, the partner linked by a
civil solidarity pact or cohabiting partner:
a) Identification of the employer;
b) Description of the professional activity carried out;
7 ° Volunteer functions likely to give rise to a conflict of interest, within the meaning of Article L. 220-8,
exercised on the date of the appointment by the declarant and by the spouse, the partner bound by a civil pact of
solidarity or partner:
a) The name and corporate purpose of the structure or legal person in which the functions are performed;
b) Description of the activities and responsibilities carried out;
8 ° The elective functions and mandates exercised on the date of appointment by the declarant and by the spouse, the
partner bound by a civil solidarity pact or cohabiting partner:
a) The nature of the functions and mandates exercised;
b) The start and end date of the function or mandate;
c) The remuneration, allowances or gratuities received annually for each function or mandate.
Any substantial change in interest is the subject of an additional declaration updating the
declaration mentioned in the first paragraph and indicating the nature and date of the event that led to the
modification.

Article R220-2

Declarations of interests and additional declarations are submitted by the interested party in a double envelope
sealed with a statement relating to its confidential nature to the authority provided for in the first, second
and third paragraphs of article L. 220-8. The authority acknowledges receipt to the person concerned of its sending.
The authority acknowledges receipt of the declaration and transmits it, in the same form, to the first president of the
Court of Auditors, at the end of the ethics interview and, where applicable, after consulting the college
of ethics of financial jurisdictions. Any observations made by the college of
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ethics of financial jurisdictions are transmitted to the first president of the Court of Auditors under the
same shape.
The declaration of interests can be delivered electronically in a secure manner.

Article R220-3

In order to guarantee the confidentiality and integrity of the elements contained in these declarations, the first
President of the Court of Auditors takes the necessary measures to restrict access to people only
authorized by the hierarchical authority, the person concerned, the members of the ethics committee and, as
if necessary, the members of the Superior Council of the regional audit chambers when a procedure
disciplinary action is initiated against the person concerned.
The first president of the Court of Auditors is responsible for the payment, provided for in Article L. 220-8, of
declarations of interests and additional declarations annexed to the person's personal file.
These declarations are kept in a double sealed envelope. The outer envelope is stamped with
relating to its confidential nature and the words “Declaration of interests” followed by the first and last name
of the interested party. The inner envelope contains the same information, as well as a payment slip.
persons authorized to access it mentioned in the previous paragraph. This envelope is coated with the
signature, name and surname affixed by the last person who accessed the declaration. If the record
individual person is managed electronically, these declarations are filed and kept
in a secure manner under the conditions provided for by decree no.2011-675 of June 15, 2011 relating to the file
individual public officials and its management on electronic media.

Article R220-4

The declaration of interests, the additional declaration and the observations of the ethics committee
financial jurisdictions are kept until the expiration of a period of five years from the end of
functions to which they relate. They are then destroyed while respecting the confidentiality of
elements they contain.
However, in the event of disciplinary or criminal proceedings based on a breach in connection with
elements contained in the declarations of interest, the destruction of these documents is suspended until
the expiry of the period at the end of which the means of appeal against the decision possibly taken at the end of
the disciplinary or criminal proceedings initiated have been exhausted.
The confidentiality of these documents does not prevent their communication, within the limits of the need.
to know about it, to bodies sitting in disciplinary formation, to the judicial authorities or to the judge
administrative.

Section 2: Superior Council of the Regional Chambers of Accounts
Sub-section 1: Designation of members
Article R220-5

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The Superior Council of the regional chambers of accounts comprises, as elected representatives of the
magistrates of regional audit chambers:

1 ° A permanent representative and a substitute for the grade of adviser;

2 ° Three titular representatives and three substitutes for the rank of first adviser;

3 ° Two titular representatives and two substitutes for the grade of section president.

Councilors, First Councilors and Section Presidents constitute electoral colleges
distinct.

The candidates for the Superior Council of the regional chambers of accounts are the subject of lists which must
include for each grade the same number of permanent candidates and substitute candidates.

The electors vote for the incumbents and for the substitutes, which they choose from the lists of candidates,
within the limit of the number of seats to be filled, with the possibility of mixing between the lists.

The seats are filled by the incumbent candidate (s) and the substitute candidate (s) who have obtained the
greater number of votes cast. In the event of a tie, the oldest of the candidates is declared elected.

When a permanent or alternate candidate registered on a list is recognized ineligible, the interested list must, at
penalty of nullity, be completed within three days for the corresponding grade.

The modalities of electoral operations are fixed by a decree of the first president of the Court of
accounts.

Article R220-6

The magistrates of the regional chambers of accounts in a position of activity, of leave
parental or detachment.

However, neither magistrates on long-term leave can be elected under article 34 of law no.
84-16 of January 11, 1984, laying down statutory provisions relating to the civil service of the State, nor those
who have been struck by one of the disabilities declared by Articles L. 5 and L. 6 of the Electoral Code, nor those who
have been subject to demotion or temporary exclusion from functions falling within the third group
disciplinary sanctions listed in article 66 of the aforementioned law of 11 January 1984.

Article R220-7

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Disputes over the validity of electoral operations are brought within five days from
of the proclamation of the results, before the first president of the Court of Auditors, unless appealed to the
administrative jurisdiction.

Article R220-8

The representative of the magistrates exercising the functions of the public prosecutor at the Superior Council of Chambers
regional accounts, acting as a disciplinary council, is elected, as well as a substitute.

All the magistrates exercising the functions of the public prosecutor, who constitute a
single electoral college. The modalities of the ballot are fixed by a decree of the first president of the Court
accounts.

Article R220-9

The master adviser representing the magistrates of the Court of Auditors at the Superior Council of Chambers
regional accounts is elected, as well as an alternate.
Members of the Court of Auditors in a position of activity, parental leave or
secondment, excluding those who exercise the functions of president or vice-president of chamber
regional accounts.
Are eligible the master advisers to the Court of Auditors who have the quality of elector, to the exclusion of the
President of the permanent inspection mission, ex officio member of the Superior Council of Chambers
regional accounts and master advisers on secondment.
Are elected the titular candidate and the substitute candidate who obtained the greatest number of votes
expressed. In the event of a tie, the oldest of the candidates is declared elected.
The modalities of electoral operations are fixed by a decree of the first president of the Court of
accounts.
The provisions of the second paragraph of article R. 220-6 and those of article R. 220-7 are applicable.

Article R220-10

For the election of the titular and substitute representatives of the magistrates exercising the functions of president
or vice-president of the regional audit chamber, the candidates are the subject of a list which must
include the name of a titular candidate and of a substitute candidate for each of the two seats to be filled
as master advisers and referendum advisers.
Magistrates exercising the functions of president or vice-president of the chamber are electors and eligible.
regional accounts. They constitute a single electoral college.

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The titular and substitute candidates having obtained the greatest number of votes shall be declared elected.
expressed. In the event of a tie, the oldest of the candidates is declared elected.
The modalities of electoral operations are fixed by a decree of the first president of the Court of
accounts.

Article R220-11

If a representative is absent or unable to act, he is replaced by a substitute holding the
same grade, designated by the prevented holder.
If, before the expiry of his term of office, one of the titular representatives of the elected members resigns or resigns
finds it impossible to exercise its mandate or if the Board of Governors finds that it ceases to fulfill the
conditions required to be eligible, he is replaced by a substitute holding the same grade, designated in
the order determined by the election result. In the case of a college of magistrates represented by a single
incumbent, he is replaced by the substitute.
If there is no longer a sufficient number of incumbents and substitutes for a given grade, a
additional election within two months. The representatives elected under these conditions complete the
mandate of those they replace.

If, during the term of office, an elected representative is promoted to grade, he shall continue to represent the
rank for which he was elected.

Article R220-12

Qualified personalities, members of the Board of Governors of the regional audit chambers, must
be appointed at least fifteen days before the normal expiration date of the mandate and of their predecessors.

In the event of a vacancy, provision is made for the replacement of the qualified person within the period of three months.

The Superior Council of the regional audit chambers notes, where applicable, the automatic resignation of
that of qualified personalities who would come to exercise an elective mandate incompatible with his quality of
member of the council or who would be deprived of the enjoyment of civil and political rights. It is provided, in this
case, the designation of a replacement within the three-month period.

Article R220-13

In the event of absence, impediment or vacancy, the chairman of the permanent inspection mission
regional and territorial chambers of accounts is replaced by a master advisor member of this mission
appointed by the first president.

Sub-section 2: Operation
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Article R220-14

The members of the Superior Council of the regional audit chambers as well as the persons who, at a
in any capacity, attending the deliberations are bound by professional secrecy.

Article R220-15

The Board of Governors meets when convened by its president, at the latter's initiative or at the request
written by at least four of the full elected members and, in this case, within two months from
this application.

Article R220-16

The permanent secretariat of the Superior Council of the regional audit chambers is provided except when
meets to rule in disciplinary formation, by a member of the body of the regional chambers of
accounts not belonging to this board, assigned to these functions with its agreement, by decree of the first
President of the Court of Auditors, on the proposal of the Board of Governors. The duration of this assignment cannot
exceed five years. It can only be terminated on the proposal of the Board of Governors.

The Board of Governors establishes its internal regulations, which determine in particular the terms and conditions of
the agenda, the organization of its work as well as the conditions under which it takes decisions and
issues the opinions provided for by this code.

Minutes are drawn up after each meeting of the Superior Council of the regional chambers of accounts
by the care of the secretary of this council. It is signed by the president, countersigned by the secretary and by a
elected full member appointed for this purpose by the board and sent, within one month, to the members of the
advice.

CHAPTER I: Appointments
Article R221-1

Magistrates appointed to the body of regional accounts chambers or promoted to a higher grade
rank in their rank in the order of their appointment.

Article R221-2

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The list of suitable for employment of president or vice-president of regional chamber of accounts is established
each year by the Superior Council of the regional audit chambers and published in the Official Journal of
the French Republic; this list remains valid until the publication of the list of aptitudes established under
the next year.
The validity of the registration on the list of aptitudes of a magistrate whose appointment in the post provided for in
Article L. 221-2 was submitted for the opinion of the higher councils mentioned in the second paragraph of the same
article is extended for one year.

Article R221-3

The advisers recruited from among the former students of the National School of Administration are appointed by
decree of the President of the Republic from the day after the last day of their schooling at the school.
They choose their room of assignment, according to their classification rank, from a list drawn up by the first
President of the Court of Auditors, after consulting the Superior Council of the regional chambers of accounts. The
allocations are pronounced by decision of the first president of the Court of Auditors.
Advisors who do not exercise a choice are automatically assigned. If the interested parties do not accept this
assignment, they are considered to have resigned.
Within twelve months of taking up their duties, they complete one or more training periods
organized by the Court of Auditors.

Article R221-4

When the number of regional audit chambers appointed during a given year
among the former students of the National School of Administration is less than four or not a multiple
of four, the remainder is added to the number of advisers of the regional chambers of accounts appointed in
the same conditions the following year for the calculation of the appointments to be made during that year in
application of article L. 221-4.

Article R221-5

The Supreme Council of the Court of Auditors appoints, from among its members, the representative of the Court of
accounts to the commission established by article L. 221-7 and its deputy.

The Superior Council of the regional audit chambers appoints, from among its members, the representatives
from the magistrates of the regional audit chambers to the commission established by article L. 221-7 and their
substitutes.

Article R221-6

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If the committee established by article L. 221-7 considers that it cannot propose, under article L. 221-4,
no appointment in the grade concerned or a number less than the open quota, the remainder of this
quota is carried over in favor of appointments to be made under the following annual appointment cycle.

Article R221-7

Candidates for a post of advisor under Article L. 221-4 must either hold at least the
starting grade of one of the corps recruited through the National School of Administration, or hold
of a grade or hold a post whose terminal index is at least equal to the gross index 780, i.e., if they are
military personnel, having attained at least the ranks of commander or lieutenant commander or similar.

Article R221-8

Each year, the Prime Minister determines the number of adviser posts to be filled in accordance with
of Article L. 221-4 and sets the deadline for submitting applications. These are sent by the interested parties
to the chairman of the committee set up by article L. 221-7.

The administrative file of the candidates is sent by the authority to which the interested parties belong to the secretary
General of the Court of Auditors. This authority must indicate whether the candidate meets the seniority conditions
of service, hierarchical classification, level of index or employment defined by article L. 221-4 and by
article R. 221-7.

Article R221-9

The examination of the titles provided for in Article L. 221-7 includes:

a) An examination by the committee of the file of each candidate;

b) A hearing by the committee of those candidates whose merits are deemed satisfactory at the end of
this review.

The commission enters, in order of merit, the candidates it retains on the list of suitable for grade
applied. It establishes, if it deems it useful, an additional list.

The aptitude list is published in the Official Journal of the French Republic. It lapses on expiration
the period of twelve months from the day of its publication.

Article R221-10
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The advisers of the regional chambers of accounts recruited by application of article L221-4 are
appointed in the order of the aptitude list, within the limit of vacancies.

They choose in this order their room of assignment from a list drawn up at least one month before the
publication of the list of suitable candidates by the first president of the Court of Auditors, after consulting the Council
superior of the regional audit chambers. The assignments are pronounced by decision of the first
President of the Court of Auditors. Advisors who do not exercise a choice are automatically assigned. If the
interested do not accept this assignment, they are considered to have resigned.

Within twelve months of taking up their duties, they complete one or more training periods
organized by the Court of Auditors. The total duration of these periods may not exceed six months.

Article R221-11

To take into account their education at the National School of Administration, whatever the duration,
counselors recruited through this school are appointed directly to the 3rd step of their grade.

However, if the index they hold in their original occupation or job is higher than the corresponding one
at the 3rd step of the grade of advisor, advisers recruited through the internal competitive examination of this school
are placed at the step of the grade of adviser with equal treatment or, failing this, immediately
higher than that which they benefited from in their body of origin or in their employment for the agents not
holders.

Within the limit of the length of service required by article R. 224-2 for promotion to a higher level,
advisers recruited through the internal competition of the ENA keep the seniority in step acquired
in their previous grade or class, when the salary increase following their appointment is
lower than that which would result from advancement in step in their former situation.

Staff appointed after reaching the highest step in their previous grade or class
keep their seniority in step under the same conditions and limits, when the increase in
salary following their appointment is less than that resulting from promotion to the latter

salary following their appointment is less than that resulting from promotion to the latter
echelon.

Those recruited through the third competition are placed at the 7th step in the grade of adviser.

Article R221-12

Body members recruited through the National School of Administration who are appointed advisor
pursuant to Article L. 221-4 are classified in their new grade at the step comprising an index
equal to or, failing that, immediately greater than that which they enjoyed in their original body. In
the seniority limit necessary for a promotion to the next step, they keep the seniority

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step acquired in their previous grade when the salary increase following their
appointment is lower than that which would result from a step advancement in their former situation.

The services performed by the persons concerned in their body of origin are assimilated for advancement to
actual services performed in the body of members of regional chambers of accounts.

Article R221-13

The other candidates appointed to the grade of advisor in application of article L. 221-4 are classified in
their grade at step comprising a salary equal to or, failing that, immediately higher than that at which they
benefited in their original body or job. In the event that the interested parties are appointed to a rank
in which such a classification is not possible, they are classified at the terminal step of that grade and they are
awarded a compensatory allowance equal to the difference between the salary they received in
their former situation and the salary relating to the last step of their grade in their new corps.

Article R221-14

The training periods provided for in Articles R. 221-3 and R. 221-10 are considered as services.
effective staff in the body of regional audit chambers.

Article R221-15

The magistrates and officials referred to in Article L. 221-10 may be seconded, for a period of
maximum of six years, in the body of magistrates of the regional chambers of accounts, at equivalent grade
and at the step with an index equal to or, failing that, immediately higher than that which they held in
their original body. They compete for the advancement of rank and step with the members of the body.
The magistrates and civil servants integrated into the body of magistrates of the regional chamber of accounts in
application of the last paragraph of Article L. 221-9 are reclassified to the level comprising an equal index or,
failing this, immediately greater than that which they held in their original corps, provided that this
index is more favorable than that held in the secondment grade.

CHAPTER II: Obligations and incompatibilities
Article R222-1

The residency obligation to which the magistrates of the regional audit chambers are subject,
under Article L. 222-1, is considered to be fulfilled when these magistrates reside in one of the
of the municipalities that make up the agglomeration where the regional chamber has its seat. Regarding the

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Chamber of Accounts of Ile-de-France, this obligation is regarded as satisfied if the magistrates of
this chamber resides in one of the departments within the jurisdiction of the chamber.

Article R222-2

With regard to the regional chambers of accounts of Martinique, Guadeloupe and Guyana,
the residence obligation of the magistrates of these chambers is satisfied by a residence in one of these three
departments.

Article R222-3

The magistrate of a regional chamber of accounts who has accepted to exercise an advisory mandate
economic and social is placed in a position of availability by order of the Prime Minister.

Article R222-4

The magistrate of a regional chamber of accounts, of which the spouse or the notorious partner becomes the holder
within the remit of this chamber of one of the elective mandates listed in b and c of article L. 222-4, is
required to request, within one month of the election, his transfer to another chamber
regional or his lay-off.

Article R222-5

The participation of the magistrates of the regional chambers of accounts in the work of organizations or
commissions external to these chambers is subordinate, for the members of the body of the regional chambers
accounts, with the prior approval of the president of the chamber concerned and, for the presidents of the chambers,
that of the president of the Superior Council of the regional chambers of accounts.

The participation of a member of the body of the regional accounts chambers delegated in the functions of
public prosecutor must obtain the prior approval of the public prosecutor at the Court of Auditors.

Article R222-6

The magistrates of the regional chambers may not, within three years of their admission to retirement, occupy
a job in one of the organizations mentioned in article L. 222-7.

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CHAPTER III: Discipline
Article R223-1

The Superior Council of the regional chambers of accounts is seized of the facts justifying the prosecution
disciplinary by a report from the president of the regional chamber of accounts to which
the person concerned.

If the procedure concerns a magistrate of the public prosecution, the report emanates from the Prime Minister.

This report must indicate the facts justifying the disciplinary proceedings and the circumstances in which they
were committed.

Article R223-2

Any mention in the file of the reprimand inflicted on a magistrate is erased after three years if no other
sanction did not occur during this period.

The magistrate subjected to a disciplinary sanction other than the warning or the reprimand, but which was not
excluded from the body of members of regional audit chambers may, after ten years of effective service
from the date of the disciplinary sanction, submit to the Board of Governors a request for
that no trace of the sanction pronounced remains in his file.

If, by his general behavior, the magistrate has given full satisfaction since the sanction he made
subject, it may be granted at his request. This is examined as in the matter of disciplinary sanction.

The magistrate's file must then be reconstituted in its new composition under the control of the council.
superior.

Article R223-3

Decree n ° 84-961 of 25 October 1984 relating to the disciplinary procedure concerning civil servants
of the State and Decree No. 82-451 of May 28, 1982 relating to joint administrative commissions
do not apply to members of the body of regional chambers of accounts.

Article R223-4

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The travel and subsistence costs of witnesses called by the prosecuted magistrate, as well as the costs of
travel and stay of his or her defenders are not supported by the administration.

Article R223-5

When the magistrate is the subject of proceedings before a criminal court, the Superior Council of Chambers
regional accounts may, by a majority of the members called to deliberate, propose to suspend the
disciplinary procedure until the intervention of the court decision.

Article R223-6

The prosecuted magistrate is summoned by the president of the Superior Council of the regional chambers of
accounts at least fifteen days before the date of the meeting, by registered letter with request for
reception.

This council may decide, by a majority of the members called to deliberate, to dismiss, at the request of the
magistrate or his or her advocates, consideration of the case at a new meeting. Such a postponement is
possible only once.

Article R223-7

When the Superior Council of the regional audit chambers examines the case on the merits, its president
informs the members of the Council of the conditions under which the magistrate prosecuted and, where applicable, one of the
of his peers and his advocate (s) have been enabled to exercise their right to full communication of the
individual file and supporting documents.

The report drawn up by the rapporteur appointed by the president of the Superior Council of the regional chambers of
accounts as well as the written observations that may present the prosecuted magistrate are read during the session.

The Superior Council of the regional audit chambers hears separately the witnesses cited by
administration and those appointed by the prosecuted magistrate.

A confrontation of witnesses or a rehearing of a witness may be decided by the chairman of the
higher council at the request of one of the members of the council or of the prosecuted magistrate or of his or her
defenders.

The prosecuted magistrate and, where applicable, his defense counsel (s) may, at any time during the proceedings,
ask the president of the higher council to intervene in order to present oral observations. They are
invited to present their final observations before the Board of Governors begins to deliberate.
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Article R223-8

The President of the Board of Governors puts to the vote the most severe sanction proposal among those which have
expressed either by the rapporteur or during deliberation. If this proposal does not win the agreement
by the majority of the members present, the president puts to the vote the other sanctions in descending order
severity until one of them obtains the majority of the members present; otherwise, none
sanction is not pronounced.

Article R223-9
The secretariat of the Superior Council of the regional chambers of accounts ruling in disciplinary formation
is provided by the Secretary General of the Court of Auditors or a Deputy Secretary General.

CHAPTER IV: Advancement
Article R224-1

The ranks of the body of magistrates of the regional chambers of accounts include the number of steps
following :

1 ° President of the section of the regional chamber of accounts: four levels and two special levels;

2 ° First adviser of the regional chamber of accounts: seven levels and one special level;

3 ° Advisor of the regional chamber of accounts: seven levels.

Article R224-2

The time to be spent in each of the steps of the different grades to reach the next step is fixed.
as following :

1 ° One year for the first four steps of the adviser grade and for the first two steps of the
rank of first counselor;

2 ° Two years for the 5th and 6th steps of the grade of advisor, for the 3rd and 4th steps of the grade of first
adviser and for the first step of the grade of section president;

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3 ° Three years for the 5th and 6th steps of the grade of first advisor and for the 2nd and 3rd steps of the grade
of section president.

Article R224-3

Advancement in step is pronounced by decision of the first president of the Court of Auditors.

Article R224-3-1

I. - For the first advisers having at least fifteen years of seniority in the body and at least seven
years of service in the 7th step of their grade, advancement to the special step of the grade of first adviser
is done within the limit of a percentage of the staff of the grade fixed by joint order of the Prime Minister,
the minister in charge of the budget and the minister in charge of the public service. Access to this special level
is carried out in order of seniority in the 7th step.
For the application of the first paragraph, the services performed in the bodies or executives of employment mentioned
in Article L. 221-10 are assimilated to effective services in the body of regional chamber magistrates
accounts.
II. - For section presidents who have reached the 4th step of this grade for at least five years,
advancement to the first special step of the grade of section president is limited to one
percentage of staff in the grade set by joint order of the Prime Minister and the Minister responsible for the budget
and the minister responsible for the public service. Access to this special level is by order of seniority
in the 4th step.
III. - For section presidents who have reached the first special step for at least five years,
advancement to the second special step of the grade of section president is limited to one
percentage of staff at the first special level set by joint order of the Prime Minister, the Minister
in charge of the budget and the minister in charge of the public service. Access to this special second level
is carried out in order of seniority in the first special step.

Article R224-4

The advisers of the regional chambers of accounts must have at least reached the rank of first
advising to be able to be delegated in the functions of financial prosecutor.

Article R224-5

Can be registered in the progress table:
1 ° For access to the rank of section president, the first advisers having reached at least the 3rd
echelon;
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2 ° For access to the grade of first advisor, advisers who have reached the 6th step.
The interested parties must, moreover, justify three years of effective service in the body.
The mobility obligation laid down by article L. 221-2-1 is satisfied:
1 ° By transfer to another regional or territorial chamber of accounts;
2 ° By secondment or making available to the Court of Auditors;
3 ° By secondment or making available to a service, a jurisdiction, an organization, a community or
a public company able to accommodate, for their mobility, civil servants from corps recruited by
the route of the National School of Administration;
4 ° By mobility within the meaning of decree n ° 2008-15 of January 4, 2008 relating to the mobility and secondment of
officials of the corps recruited through the National School of Administration.

Article R224-6

Advisers promoted to first advisers are classified at the 1st step of their new grade. Those who
are promoted when they were classified at the 7th step of their former grade and retain, within the limit of one year,
seniority acquired in this step.

The first advisers promoted to section presidents are classified at the step of their new grade
including a compensation index equal to that from which they previously benefited. Within the limit of
the seniority required for promotion to the next level, they retain the seniority acquired in the
previous level. However, the first advisers promoted to the rank of section president before having
reached the 4th step of their former grade are classified at the 1st step of the grade of section president, without
seniority.

Article R224-7

The advancement table is, for each rank, common to all members of the chamber corps
regional accounts. It is established by the Superior Council of the regional chambers of accounts,
in accordance with the first paragraph of article L. 220-12. He must be arrested no later than December 15 of
the year preceding that for which it is established. It ceases to be valid at the end of the year for which
he is trained. It must be brought to the attention of the magistrates within three days of the date on
which he was arrested.
For the establishment of the progress table, an in-depth examination of the value
professional judge, taking into account in particular:
1 ° The ratings assigned to it;
2 ° Reasoned proposals formulated by the presidents of the chambers or, for financial prosecutors,
by the Attorney General at the Court of Auditors;

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3 ° And, from January 1, 2005, the assessment of the interested party traced by the reports
devaluation.
The Superior Council of the regional audit chambers may ask to hear the interested parties.
Magistrates are listed on the roll in order of merit.
The candidates whose merit is judged to be equal are separated by seniority.

Article R224-8

Rank advancements are announced in the order of the advancement table.
With the exception of the magistrates delegated to the functions of the public prosecution, the magistrates registered with
progress table for the grade of section president choose their assignment, in order of
table, on a list drawn up by the first president of the Court of Auditors. Those who do not exercise this
choices lose the benefit of their inclusion in the advancement table.
No transfer to the chamber in which the magistrate was assigned at the time of his promotion to the
the rank of section president may not intervene before a period of three years.

CHAPTER V: Assessment and scoring
Article R225-1

A decree of the first president of the Court of Auditors taken after opinion of the Superior Council of Chambers
regional accounts sets the frequency, content and organization of the interview
evaluation, in particular the authority responsible for carrying it out.

Article R225-2

The first president of the Court of Auditors, after consulting the president of the regional chamber of accounts,
or, for financial attorneys, the attorney general at the Court of Auditors formulate an assessment
general on their professional value of magistrates. The powers of the administrative commissions
joint bodies in matters of professional evaluation are carried out by the Superior Council of Chambers
regional accounts.
A decree of the first president of the Court of Auditors taken after opinion of the Superior Council of Chambers
regional accounts sets the assessment criteria for magistrates, as well as
the methods and frequency of the professional assessment.
The provisions of Chapter II of Decree No. 2010-888 of July 28, 2010 relating to the general conditions of
the assessment of the professional value of civil servants are not applicable to members
of the body of regional chambers of accounts.
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CHAPTER VI: Positions of magistrates
Section 1: Mobility
Article R226-1

The magistrates of the regional chambers of accounts can accomplish the statutory mobility instituted for
members of bodies recruited through the National School of Administration.
However, those concerned cannot accomplish this mobility by performing functions:
a) In a ministerial cabinet;
b) With a local authority or a body subject to the control of the regional chamber of
accounts where they perform their duties at the time of their departure on the move.

Article R226-2

At the end of the mobility period, the magistrates are reinstated by right, if necessary in excess, in their
original body.

However, they may be authorized, at their request, to remain in the posts they hold under
mobility.

Article R226-3

When they have completed their period of mobility by exercising managerial functions in a
local authority or a body subject to the control of the regional audit chambers, the
magistrates may not be assigned to the regional chamber of accounts within the jurisdiction of
which they exercised these management functions.

Article R226-4

The individual measures intended to enable the magistrates of the regional chambers of accounts to
to satisfy mobility or to authorize them to extend this period, intervene at the request of the interested parties and
after agreement of the President of the Superior Council of the regional audit chambers, by joint decree of the
Prime Minister and the Minister concerned.

At the end of the mobility period, the reinstatement of the interested parties is pronounced by order of the First
Minister taken on the advice of the Superior Council of the regional audit chambers.
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At his request, the magistrate is assigned to the chamber to which he belonged at the time of his
mobility departure, subject to the existence of a vacant post and the provisions of article R. 226-3.

If he asks to be assigned to another chamber, the assignment is pronounced after advice from the Council.
superior of the regional audit chambers.

Section 2: Secondment
Article R226-5

The magistrates of the regional audit chambers can only be seconded if they can prove that they have four
years of effective service in this corps, except where applicable for the accomplishment of the mobility provided for in
article R. 226-1.

Article R226-6

The secondment of magistrates from regional audit chambers is pronounced by joint decree of the
Prime Minister and the Minister concerned.
Except in the case of legal secondment, this secondment is pronounced after consultation with the president of the chamber.
regional assignment of the person concerned and the president of the Superior Council of the regional chambers of
accounts.
The secondment is renewed by decree of the Prime Minister. The secondment is terminated by decree
in the same forms.
The new assignment in a room, of the magistrate whose secondment has ended, is pronounced after
opinion of the Superior Council of the regional chambers of accounts.

Section 3: Availability
Article R226-7

Except when it is pronounced ex officio in the cases provided for in Articles 27 and 47 of Decree No. 86-442 of
March 14, 1986 relating to the designation of approved physicians, the organization of medical committees and
reform commissions, under the conditions of physical fitness for admission to public employment and
to the sick leave scheme for civil servants, availability is declared by order of the First
Minister, after consulting the Superior Council of the regional audit chambers.
The end of the availability is pronounced in the same forms.

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Section 4: Delegation in the functions of the public prosecutor
Article R226-8

In the event of withdrawal of his delegation in the functions of the public prosecutor, the magistrate concerned may be
assigned, at his request and after the opinion of the Superior Council of the regional audit chambers, to the chamber
regional to which he previously exercised the functions of the public prosecutor.

CHAPTER VII: Employment of president and vice-president of
regional chamber of accounts
Article R227-1

The post of president and vice-president of the regional audit chamber has six levels.
The length of effective service time spent in each level to access the next higher level
is set at one year for the 1st step, three years for the 2nd and 3rd step and five years for the 4th and 5th
echelons.
Magistrates seconded to the post of president and vice-president of the regional chamber of accounts
are classified at the step with an index equal to or immediately higher than that which they hold in
their original rank. They retain, within the limit of the length of service required for access to the level
seniority of their new post, the length of service acquired in the step of their grade.
The presidents of regional chambers appointed as master advisers are classified at the level comprising a
index equal to or immediately higher than that which they hold in their grade.

Chapter VIII: Direct recruitment
Article R228-1
The opening of the competition provided for in Article L. 221-11 with a view to the direct recruitment of chamber counselors
regional accounts gives rise to publicity, in particular through the Official Journal of the Republic
French, at least two months before the date of the written exams. This advertisement indicates the date of the tests
written, the deadline and place for submitting applications.

Article R228-2

The jury is chaired by the president of the permanent inspection mission of the regional chambers and
territorial accounts.
He understands :
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1 ° Three members appointed respectively by the minister responsible for local authorities, the minister
in charge of the budget and the minister in charge of the public service;
2 ° Two professors from tenured universities;
3 ° An Advocate General, a Financial Prosecutor or a Deputy General appointed by the Attorney General at the
Court of Audit ;
4 ° A president or a vice-president of the regional chamber of accounts;
5 ° Two members of the body of magistrates of the regional accounts chamber, proposed by the Council
superior of the regional audit chambers.
The members of the jury mentioned in 2 °, 4 ° and 5 ° above are appointed by decree of the first president of
the Court of Auditors.
This decree designates the replacement of the president in the event that the latter is unable to
continue its mission. It may also include the names of assistant correctors who participate, with
the members of the jury, to the correction of the written tests and attend the deliberations of the jury with voice
advisory for the attribution of marks relating to the tests they corrected.
In the event of a tie-vote, the president of the jury has the casting vote.
Within the limit of open positions, the jury inscribes in order of merit the candidates it selects on a list
published in the Official Journal of the French Republic.

Article R228-4

The competition consists of two written admissibility tests and an oral admission test:
1 ° Eligibility tests:
a) A test consisting of the study of a public finance file (duration: 4 hours; coefficient 2);
b) A composition on constitutional or administrative law (duration: 4 hours; coefficient 1);
2 ° Admission test: a questioning on a subject relating to local public management,
the subject of which is drawn by lot by the candidate, followed by a general conversation (duration: forty-five
minutes preceded by thirty minutes of preparation; coefficient 2).
The program of the tests is fixed by decree of the Prime Minister.

Article R228-5
The marks go from 0 to 20. Any mark lower than 5 before the application of the coefficients is eliminatory.

Article R228-6

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Members of the body of magistrates of the regional chamber of accounts recruited through the competitive examination
direct are appointed and established at the first step of the adviser grade. Nominations follow order
from the list mentioned in the last paragraph of article R. 228-2.
Those who justify one or more previous professional activities in functions
normally carried out on a full-time basis, as a public official at a level equivalent to category A,
framework, within the meaning of the collective agreement to which they were subject, lawyer at the Council of State and at the Court of
cassation, lawyer, attorney, notary, bailiff, chartered accountant or commissioner
accounts, are classified in the grade of advisor at a step determined on the basis of the terms set for each
step advancement in article R. 224-2, taking into account half of the duration of this or these
professional activities, within the limit of seven years.
However, officials, soldiers and magistrates are appointed under the conditions provided for in
article R. 221-13.

Article R228-7

Members of the body of magistrates of the regional chamber of accounts recruited through the competitive examination
direct receive training at the Court of Auditors.
They choose, in the order of the list mentioned in the last paragraph of article R. 228-2 and within the limit of
positions offered, their chamber of assignment on a list drawn up by the first president of the Court of Auditors
after opinion of the Superior Council of the regional chambers of accounts. The assignments are pronounced by
decision of the first president of the Court of Auditors.
Advisors who do not exercise a choice are automatically assigned. If the interested parties do not accept this
assignment, they are considered to have resigned.

TITLE III: Competences and attributions
CHAPTER I: Jurisdiction
Section 1: Judgment of the accounts
Article R231-1

Subject to the provisions relating to the administrative clearance of communities and public establishments
local, the regional chamber of accounts judges, in first instance, the accounts of public accountants
organizations under its jurisdiction. It declares and clears the de facto management and it pronounces the
fine sentences.
It rules on revisions and on rectifications of material errors or omissions of its own judgments.
and ordinances, as well as on appeals for reform of the discharge and discharge orders for which it is
seized in application of article L. 231-7.

Article R231-2

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The accounts are produced annually at the regional chamber of accounts supported by the required documents,
either by making them available on an electronic archiving platform or by sending them by
electronic or, failing that, on paper under the conditions set for each category of community
or local public establishment or public interest group by the texts applicable to them.
The registry notes the production of the accounts.

Section 2: Control of the administrative clearance of accounts
Sub-section 1: Thresholds
Article D231-3

The thresholds of 3,500,5,000 and 10,000 inhabitants, provided for in 1 ° and 2 ° of article L. 211-2, are all assessed
the five fiscal years from fiscal year 2013. They are based on the legal population in force, in the
conditions set by article R. 2151-2 of the general code of local authorities.

Article D231-4

The thresholds of 5,000 and 10,000 inhabitants provided for in 2 ° of article L. 211-2 can be assessed, for establishments
public inter-municipal cooperation, taking into account the total population of the municipalities that are
members of these groups.
The population thresholds mentioned in the first paragraph are assessed every five years from
2013, except when the scope of the public intercommunal cooperation establishment has been
amended during this five-year period. In the latter case, the population threshold is appreciated
the year in which this modification occurred.

Article D231-5

The financial thresholds provided for in 1 ° and 2 ° of Article L. 211-2 are assessed every five years from
2013 fiscal year based on the last administrative account. For public cooperation establishments
intermunicipal association created during the financial year, ordinary revenues are considered as nil. The threshold
provided for in 4 ° of Article L. 211-2 is assessed every five financial years from the 2013 financial year on the
basis of the last financial account.

Article D231-6

The ordinary receipts mentioned in 1 ° and 2 ° of article L. 211-2 include the receipts appearing in section
operation of the main administrative account increased, where applicable, by the revenue of the
ancillary accounts of departments without legal personality.

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The operating resources mentioned in 4 ° of Article L. 211-2 include the revenue appearing in
operating section of the financial account of the local public educational establishment increased, the
where applicable, revenue from the ancillary budget (s) for services not endowed with legal personality.

Article D231-7

Administrative clearance is carried out on the accounts of public establishments attached to the municipalities
and to public intercommunal cooperation establishments whose accounts are themselves subject to
administrative clearance in application of the thresholds provided for in article L. 211-2.

Sub-section 2: Implementation of the control
Article D231-8

The accounts subject to the administrative clearance provided for in Article L. 211-2 are produced to the authority
competent State, no later than December 31 following the end of the financial year to which they relate.

Article D231-9

The competent authority of the State mentioned in Article L. 211-2 may order the accountants for whom it audits
the accounts, within a time limit which it fixes and which may not be less than one month, to provide all explanations,
justifications or supporting documents in their defense.

Article D231-10

The competent authority of the State, if necessary, issues an order setting out the observations that could lead to the
bringing into play the personal and pecuniary liability of the accountant.
This decree is transmitted to the regional chamber of accounts, accompanied by all the documents of
accounting and necessary justifications, as well as the answers given by the accountant to the observations
and injunctions from the competent state authority.
The judgment of the case obeys the rules provided for in subsection 2 of section 1 of chapter II of title IV
of this book.

Article D231-11

When the accountant has fulfilled all of his obligations and no observation that could lead to
the involvement of his personal and pecuniary liability has not been retained at his expense, the competent authority
of the State issues a discharge order, if it has noted the entry in the entry balance sheet for the following financial year of
balances at the end of the year under review.
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It proceeds in the same way when the public prosecutor of the regional chamber of accounts decides that there is no
place to request the regional chamber of accounts to rule on the observations that could lead to the implementation
game of personal and pecuniary responsibility of the accountant or when the irremissible sum or the
charged to the accountant by the chamber has been cleared.
If the accountant has left office, the same decree declares him quit.

Article D231-12

The competent state authority notifies accountants electronically or, by exception, any other
probative means, the orders taken on the accounts of the municipalities and other bodies for which it provides
administrative clearance. The act by which the financial prosecutor at the regional chamber of accounts
decides that there is no need to institute public proceedings after receiving an order from the competent authority
of the State setting out observations tending to bring into play personal and pecuniary responsibility
accountant, is attached to the discharge order issued by the competent State authority following this
decision. The competent state authority sends the public prosecutor to the regional chamber of accounts
the orders and supporting documents.

Article D231-13

The competent authority of the State shall notify the orders mentioned in the preceding article, as well as any
decisions of the public prosecutor attached to them, to the authorizing officer of the municipality or body
concerned by electronic means or, by exception, any other probative means.

Article D231-14

The right of evocation of the regional audit chamber is exercised under the conditions set out in the second
paragraph of article R. 212-4.

Article D231-15

The competent state authority communicates to the public prosecutor at the regional chamber of accounts the
operations presumed to constitute de facto management concerning municipalities and other bodies whose
accounts are subject to administrative clearance.

Section 3: Conviction of the accountants to the fine
Article R231-16

When the regional audit office, in application of the provisions of article L. 231-8, rules on
a fine for delay in filing the account of a certified accountant, de facto accountant or
of the persons mentioned in Article L. 131-10, it does so at the request of the public prosecutor and in the

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conditions provided for in Articles R. 242-2 to R. 242-15. The maximum rate of the fine is that provided for in
Articles D. 131-25 to D. 231-27.

CHAPTER II: Control of budgetary acts
Section 1: Common provisions
Article R232-1

The control of the budgetary acts of the bodies referred to in Article L. 232-1 of this code, provided for by the
articles L. 1612-1 to L. 1612-20 of the general code of local authorities, is regulated by articles
R. 1612-16 to R. 1612-38 of the same code.

Section 2: Special provisions
Article R232-2

The regional chamber of accounts, referred to by the representative of the State, gives an opinion on the modifications
likely to be made to the rules fixing the methods of distribution of the contributions of the municipalities
to the budget of a union of which they are members within the regulatory framework defined in article R. 5212-7 of
General code of local and regional authorities.

Article R232-3

Control of budgetary acts and the execution of the budgets of local public establishments
teaching is carried out under the conditions provided for in Articles R. 421-59 to R. 421-61 of the Code of
education.

Section 4: Public health establishments
Section 5: Public planning and construction offices
subject to the rules applicable to trading companies
Section 6: The National Center for the Territorial Civil Service
CHAPTER III: Requisition orders
CHAPTER IV: Control of certain agreements
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Article R234-1

The provisions of the first paragraph of article R. 1411-6 of the general code of local authorities
relating to public service delegations are applicable.

Article R234-2

The representative of the State who submits an agreement relating to a market to the regional audit chamber,
pursuant to Article L. 211-13, attached to this referral, in addition to the full text of the act, all documents and
information useful for its examination and relating to its examination.
The chamber issues a reasoned opinion in which it examines in particular the procurement methods, the economy
general market as well as its financial impact on the situation of the community or establishment
concerned public.
This opinion is notified to the representative of the State as well as to the community or public establishment concerned. He
is communicable as soon as the first meeting of the deliberative assembly has taken place following its reception by the
community or public institution concerned.

CHAPTER V: Control of the acts of semi-public companies
local
Article R235-1

The provisions of article R. 1524-1 of the general code of local authorities are applicable to
control of the acts of semi-public companies.

CHAPTER VI: Special provisions concerning the community
from Corsica
TITLE IV: Procedure
CHAPTER I: General rules of procedure
Section 1: General principles
Article R241-1

The work included in the annual program of the regional audit chamber is entrusted to magistrates
or to the rapporteurs mentioned in Article L. 212-7 responsible for reporting to the deliberative committee
competent. Judicial activities are entrusted only to magistrates.
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Article R241-2

The rapporteurs carry out the investigations which they deem useful on documents and on the spot.
They may be assisted by experts appointed under the conditions set by article L. 241-6. These latter
intervene on technical questions under the responsibility of the rapporteurs.

Article R241-3

If, during its audits, the regional audit office discovers facts likely to justify
the opening of legal proceedings, the public prosecutor informs the public prosecutor as well as
the Attorney General at the Court of Auditors who notifies the Keeper of the Seals.
The financial prosecutor transmits to the general prosecutor at the Court of Auditors, public prosecutor at the
Court of budgetary and financial discipline, the decisions of referral to this jurisdiction taken by the chamber
regional accounts.

Article D241-4

The duration of use as current archives, the retention period as intermediate archives
and the final destination, at the end of the retention period as intermediate archives, of the
documents produced and received by the regional audit chambers are defined by agreement between the
first president of the Court of Auditors and the director in charge of the Archives of France.
The duration of use as current archives, the retention period as intermediate archives
and the final destination, at the end of the retention period as intermediate archives, of the
documents received by the competent State authority in support of the accounts for which it is clearing
administrative and documents produced by it during this clearance are jointly defined
by the director in charge of public finances and the director in charge of the Archives of France with the approval
the first president of the Court of Auditors.

Article D241-5

The communication of supporting documents held by a regional audit office can be
requested from the general secretary of the court by the accountants, the legal representative of the community or
of the body or the courts of the judicial or administrative order.
This communication is carried out either on site at the premises of the jurisdiction, or by sending
dematerialized, or, failing that, by sending on paper.
The supporting documents relating to the accounts closed by the competent authority of the State can be
communicated by these authorities to the persons or jurisdictions referred to in the first paragraph of this article; the
conditions of this communication are specified by instruction of the minister in charge of the budget.

Section 2: Exercise of the right of communication
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Article R241-6

As part of the exercise of their right of communication, the rapporteurs may request:
1 ° Communication, by any digital means or in paper format, of documents, data and
treatments they deem necessary; their transcription by any appropriate processing in a form
directly usable for the implementation of the competences of the regional audit chambers;
2 ° The provision of direct access to the organization's information system, to its databases, to
its digital applications, their architecture and documentation.
The regional chamber of accounts concludes, as necessary, agreements with local authorities and
bodies subject to its control in order to determine the technical modalities offering it continuous access
to certain information systems or databases necessary for the exercise of its functions.

Article R241-7

The reporters have access to all buildings owned, tenants or occupants of the communities
and controlled bodies. They can proceed to the verification of supplies, materials, works and
constructions.

Article R241-8

The regional chamber of accounts is communicated, through the public prosecutor, the reports
inspection services and control bodies.

Section 3: Dematerialization of exchanges
Article R241-9

To exchange or notify in the context of control procedures, documents, acts or data,
the regional chamber of accounts and its interlocutors proceed by electronic means or, failing that, by
mail on paper.
The technical characteristics of the applications ensuring electronic transmissions guarantee
the reliability of the identification of stakeholders, the integrity and conservation of documents as well as the
confidentiality of exchanges. This identification of the stakeholders is equivalent to a signature for the application of this
delivered. The applications also guarantee the traceability of these electronic transmissions and allow
establish with certainty the date and time of the provision of a document as well as those of its
first consultation by the recipient. A decree of the first president defines these characteristics and the
technical requirements to be met by users of these applications.

Article R241-10
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The transmissions provided for in Articles R. 241-9, R. 242-8, R. 242-22, R. 242-29, R. 242-32, R. 242-35,
D. 242-40, D. 242-42 and R. 244-4, which are not done electronically are, by default, by letter
registered with acknowledgment of receipt.

Article R241-11

Copies of documents in paper format are made at the expense of the applicants, according to the terms and conditions
scale set by decree of the first president.

CHAPTER II: Provisions relating to judicial activities
Section 1: Provisions relating to the judgment of the accounts of
certified accountants
Sub-section 1: Provisions applicable to the non-contentious phase
Article R242-1

The auditing of accounts is notified to the accountant and to the authorizing officer in office.
The notification specifies the exercises controlled, the name of the magistrate (s) in charge of the control and
report, and, where applicable, that of the auditor (s).

Article R242-2

The rapporteur examines the accounts referred to him for and against.
He records the results of his investigations and his proposals for follow-up to be given to them in a report.
examination of accounts at the end of judgment, which is filed with the registry and then communicated to the public prosecutor in
the conditions provided for in article R. 212-16.

Article R242-3

When the public prosecutor does not retain any charge against the accountant, it transmits its conclusions to the
president of the competent court formation or to a magistrate delegated for this purpose.
In the absence of having requested, within one month of receipt of the conclusions, a report
additional, as provided for in Article L. 242-3, the president of the trial formation or the magistrate
delegated for this purpose, discharges, by ordinance, the accountant of his management If no charge remains in his
against in respect of his successive management and if he has left office, he is, moreover, declared quit by
order.
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The discharge order, and, if applicable, discharge, is notified to the accountants concerned and to the authorizing officer
in office.
The ordinance is endorsed with the executory formula.

Sub-section 2: Provisions applicable to the contentious phase
Article R242-4

When an instance has been opened under the conditions provided for in Article L. 242-4, the indictment of the ministry
public, as well as the name (s) of the magistrate (s) responsible for the investigation and, where applicable, that of the
auditors, are notified to each of the certified or de facto accountants involved, as well as to the authorizing officer in
functions.

Article R242-5

The parties to the proceedings to whom an indictment has been notified may, as soon as this notification, address the
registry of the chamber their written observations or documents, which are communicated to each of the
other parts. These exhibits are on file.
The parties to the proceedings are required to comply with requests for explanation or production of documents
formulated by the rapporteur until its closure, within a time limit set by him and which cannot be
less than fifteen days following receipt of this request. The explanations and documents produced are
entered in the file and communicated by the registry to each of the other parties to the proceedings if the rapporteur
notes that they contain new elements.
The parties to the proceedings have, upon notification of the opening thereof, access to the file consisting of the documents
on which the indictment is based and those paid during the investigation. They can ask
at the registry, a copy of the documents in the file.

Article R242-6

The rapporteur shall record his analysis of the observations, explanations and documents produced by the parties to
the instance and its proposals for action to be taken in a report at the end of the judgment, which is filed with the registry and
communicated to the public prosecutor under the conditions provided for in article R. 212-16.
The parties to the proceedings are informed of the filing of the report concluding the investigation, of the conclusions of the
prosecution as well as the possibility of consulting these documents.

Article R242-7

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The report is included, in agreement with the public prosecutor, on the agenda of a training session
competent ruling in a public hearing.

Article R242-8

The parties to the proceedings are informed of the day of the public hearing at least seven days before the hearing,
whose agenda is posted at the entrance of the regional chamber of accounts.
A reviser is appointed from among the judges of the trial formation by the president.
If new observations or documents other than those already in the file are produced by
part between the end of the investigation and the day of the hearing, they are communicated to the members of the
judgment formation. The other parties to the proceedings are informed of the production of these documents as well as
the possibility of consulting them.

Article R242-9

At the public hearing, after the report of the rapporteur and the conclusions of the representative of the prosecution
parties to the proceedings may make submissions, either in person or through a lawyer
specifying those provided in writing.
At the end of the debates, the chairman gives the floor last to the accountants involved or their advisers.

Article R242-10

The judgment formation may invite any person whose skill or special knowledge
would be of such a nature as to usefully enlighten him on the solution to be given to a dispute, to produce observations on the
points it determines.
The notice is put in writing. It is communicated to the parties.
The person concerned does not take part in the deliberation.

Article R242-11

Those attending the hearing should observe a dignified demeanor and maintain due respect for
justice. They are prohibited from speaking uninvited, giving signs of approval or showing signs of
disapproval, or to cause any disorder.
The president of the trial formation can expel any person who does not comply with his
injunctions, without prejudice to any criminal or disciplinary proceedings that may be brought against it.

Article R242-12

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After the public hearing, the formation of judgment deliberates without the presence of the rapporteur and the
Public minister. She hears the reviser.
If it is necessary to proceed to a vote, the chairman successively collects the opinion of each of the
magistrates in reverse order of their seniority in their grade. He is the last to nod.
Only those magistrates who attended the public hearing and the public hearing take part in the decision for a given report.
all deliberation sessions.

Article R242-13

The formation of judgment decides by a judgment which aims at the judged accounts, the examined documents as well as
the legislative and regulatory provisions to which it applies.
The judgment, reasoned, rules on each of the complaints of the indictment and on the observations of the parties
to which it has been notified.
Mention is made that the rapporteur and, where applicable, the parties to the proceedings have been heard, and that the
representative of the prosecution concluded. The names of the magistrates of the formation who participated in the
deliberations are mentioned therein.
The judgment mentions the date of the public hearing and the one on which it was pronounced, the main
procedural acts and the legislative and regulatory provisions to which it is applied.
The judgment minute is signed by the chairman of the session and by the clerk.
The judgments are endorsed with the executory formula.
The regional chamber of accounts decides in the same way in matters of reform or revision of
judgment.

Article R242-14

The judgments are notified to the accountants, to the authorizing officer in office, to the public prosecutor as well as,
when the decision concerns their department, to the ministers concerned.

Article R242-15

When the presiding judge finds that a judgment or an order is tainted
a material error or omission not likely to have had an influence on the judgment of
the case, it may, by decision rendered within two months from the notification to the parties, include
make the corrections that the reason requires. This decision is made after consulting the public prosecutor.
Notification of the decision reopens, where applicable, the time limit for appealing against the judgment or
the prescription thus corrected.
A party may request rectification of a judgment or order where it considers that this
decision is vitiated by a material error or omission not likely to have exerted an influence
on the judgment of the case. The applicable procedure is that provided for in the two preceding paragraphs. This

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request is, by itself, without influence on the course of the time limit for appealing against this
judgment or order.

Section 2: Provisions relating to the judgment of de facto management
Article R242-16

The procedure applicable to the judgment of the accounts of de facto accountants is that applicable to accountants
patents for the litigation phase.
The provisions relating to the rights and obligations of the parties defined by these articles are applicable to
persons implicated in the context of de facto accounting.

Article R242-17

On the decision of the regional chamber of accounts, the public prosecutor addresses the de facto accountant and
to the authorizing officer of the community concerned a request that the deliberative assembly of the
authority decides on the public utility nature of the expenditure giving rise to the declaration
de facto management, under the conditions provided for in Article L. 1612-19-1 of the General Code of Communities
territorial.

Article R242-18

After the chamber has declared de facto management, it judges the accounts produced and rules on the application.
of the fine provided for in article R. 212-15, in view of the new conclusions of the financial prosecutor, but without
new requisition on his part.

Section 3: Legal remedies
Sub-section 1: Appeal
Article R242-19

The judgments and orders rendered by the regional audit chambers can be challenged in
their final provisions by way of appeal to the Court of Auditors.

Article R242-20

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The right to lodge an appeal belongs to the accountants or their successors in title, to the legal representatives of the
communities or public bodies concerned or, failing them, to taxpayers duly authorized in
the conditions provided for in Articles L. 2132-5 to L. 2132-7 of the General Code of Local Authorities, at
public prosecutor at the regional chamber of accounts and at the general prosecutor at the Court of Auditors.

Article R242-21

The public prosecutor and, insofar as they demonstrate an interest, the other persons mentioned in
Article R. 242-20 are entitled to lodge an incidental appeal in the briefs or observations they
produce.

Article R242-22

The appeal, signed by the person concerned, must be filed or addressed to the registry of the regional chamber.
accounts.
The request must contain, on pain of nullity, the statement of the facts and means, as well as the conclusions of the
applicant. It must be accompanied by the documents on which it is based and a copy of the judgment or
of the contested order.

Article R242-23

The appeal must be lodged within two months from the notification of the judgment or of
the prescription.
For people domiciled abroad, the appeal period is increased by two months.
When the appeal is made by a taxpayer, under the conditions set out in article R. 242-20, the duration of
the proceeding before the administrative jurisdiction to obtain the authorization to plead is not included for the
computation of said time limit.

Article R242-24

The date to be taken into account to assess whether the time limit defined in the first paragraph of article R. 242-23 has been
respected is that of the registration of the request at the registry of the chamber.

Article R242-25

The registry communicates, within fifteen days of its receipt, the request to the other persons having
ability to call.

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He immediately sends a copy to the Attorney General at the Court of Auditors.

Article R242-26

Within one month of the transmission provided for in the first paragraph of article R. 242-25, the parties
can consult the registry of the regional audit office of all the attachments
appeal and produce defense briefs. During the same period, the public prosecutor may present
his observations.
A copy of these pleadings and observations is notified by the registry to the applicant and to the other parties, who
may, within a period of one month from the date of this transmission, produce a reply, which is itself
even sent to the parties, and may be the subject of a rejoinder within fifteen days.
The public prosecutor may submit observations on the defense and reply briefs produced by
the different parts. These observations are notified to the interested parties.

Article R242-27

If new documents are added to the file, the applicant and the other parties have a period of fifteen
days to take cognizance of it and possibly present their observations to the registry of the chamber
regional accounts.

Article R242-28

The appeal file is sent to the registry of the Court of Auditors by the registry of the regional chamber which
notify the applicant and the other parties.
The accounts concerned by the contested judgment may be attached to the appeal file, in whole or in part,
at the initiative of the public prosecutor at the chamber or at the request of the public prosecutor at the Court of
accounts.
For transmissions, the provisions of articles D. 242-38 and D.
242-39.

Sub-section 2: Revision
Article R242-29

I. - The accountant, or his successors in title, may request, after expiry of the appeal periods, the revision
a judgment or an order by producing justifications recovered from the judgment or
the prescription.

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The request for review is filed or addressed to the registry of the regional audit chamber. She must
include a statement of the facts and grounds invoked by the applicant, and be accompanied by a copy of the
judgment or order under appeal as well as the justifications on which it is based.
II. - The regional chamber of accounts may revise a judgment or an order, for
cause of error, omission, false or duplication, either ex officio or at the request of the public prosecutor, which
can be taken on its own initiative or at the request of interested communities or public establishments
or the representative of the State in the department or region.
III. - The president of the competent court formation, or the magistrate delegated for this purpose, appoints a
magistrate responsible for examining the request for review. This is notified to the parties, who have a deadline
fifteen days to produce a brief.
The report is communicated to the prosecution, which presents its conclusions.
The competent court formation decides on the revision of a judgment or an order, after
public hearing, by a single decision on the admissibility of the request and, if necessary, on the merits of the
the case.

Sub-section 3: Reform
Article D242-30

Accountants, legal representatives of municipalities and other bodies whose accounts are submitted
for administrative clearance or failing them, taxpayers duly authorized under the conditions provided for in
Article L. 2132-5 of the general code of local authorities, as well as the representatives of the State in the
department or region and the financial prosecutor at the regional chamber of accounts, may request
to the regional chamber of accounts, the reform of the discharge orders taken by the competent authority of
the State within six months of their notification.
When the appeal is presented by a taxpayer, the duration of the proceedings before the administrative court
to obtain the authorization to seize the public prosecutor is not included in this period.

Article D242-31

The appeal for reform against a discharge order issued by the competent authority of the State must be
filed or sent to the registry of the regional audit chamber.
The filing of the appeal interrupts, from the date of its registration, the six-month period provided for
Article L. 231-7.
The appeal must, on pain of nullity, set out the facts and the means as well as the conclusions. He must be
supported by all the documents necessary to establish the merits of the request and, except as regards
concerns authorized taxpayers, an amplification of the contested decree.
The registry at the regional audit chamber communicates the appeal to the competent State authority and
to other interested parties referred to in article D. 242-30. This formality is deemed to have been completed with regard to ministers.
interested in sending it to the representative of the State in the department where the contested decision was taken.
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Article D242-32

The competent state authority draws up a report on the facts and reasons invoked within one month.
in the appeal that it addresses to the clerk of the regional chamber of accounts. This notifies the
applicant and other interested parties.
Within a period of one month from the date of this transmission, the interested parties may consult the registry
of the regional audit chamber of all the documents attached to the appeal and produce briefs in
defense. A copy of these briefs is sent by the registry to the applicant and to other interested parties who may,
within one month from the date of this transmission, file a reply which is itself
sent to interested parties.
If, during the proceedings, new documents are added to the file, the applicant and the other interested parties
are notified by the clerk of the regional chamber of accounts. They have a period of fifteen days to
acquaint yourself with it at the registry of the regional audit chamber.

Article D242-33

The appeal file is sent by the public prosecutor to the regional chamber of accounts which decides, after
a public hearing on the admissibility of the appeal and, if applicable, on the merits of the dispute.

Section 4: Notification and communication of judgments and
prescriptions
Article D242-34

The secretary general of the regional chamber of accounts notifies the judgments and orders to the
persons mentioned in Articles R. 242-3 and R. 242-14. Subject to the provisions of D. 242-35,
D. 242-36 and D. 242-37, this notification, with regard to certified accountants, is made under
covered by departmental or, where applicable, regional public finance directors who address,
within fifteen days, judgments and orders to accountants by electronic means or, by
exception, by any other convincing means.
The departmental or, where applicable, regional directors of public finance send the secretary
general of the regional chamber of accounts the supporting documents for the notification to the certified accountants.

Article D242-35

The judgments and orders rendered by the regional chambers of accounts on the accounts
of national public establishments are notified directly to the accountants concerned by the secretary
general of the room.

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Article D242-36

The judgments rendered by the regional audit chambers following an appeal for review are
notified to accountants and interested parties under the conditions set out in article D. 242-35, the director
departmental or, where applicable, regional public finance being notified.

Article D242-37

In the event of incapacity, absence or death of the accountants, the notification is made under the same conditions.
to their legal representatives or to their heirs.

Article D242-38

If following the refusal of the accountant, his legal representatives or his heirs, or for any other
cause, the notification by registered letter or by electronic means cannot reach its addressee, the
secretary general of the regional chamber of accounts sends the judgment or order to the director
departmental or, where applicable, regional public finance department of the department of the last known domicile
or declared.
Upon receipt of the judgment or order, the departmental or, where applicable, regional director
public finance has a notification in person or at home by a bailiff
public finances which withdraws a receipt and draws up a report.
If, in the performance of this mission, the bailiff does not find the address indicated nor the accountant himself
not even a member of his family or a person in his service who agrees to receive the judgment or
the order and to give a receipt thereof, the judgment or order is filed by him at the secretariat of the
town hall of the commune of the domicile. He draws up a report of these facts which is attached to the judgment or to
the prescription.
A notice, written in the following terms, will be posted for one month at the door of the town hall, within the framework
reserved for official posters:
"Mr ... (name and capacity) is informed that a judgment or an order concerning him has been rendered by the
regional chamber of ... on the date of ... A copy of this judgment or order is filed at
secretariat of the town hall, where it will be given to him against receipt. Failure to do so before (expiration date
period of one month), the notification of said judgment or order will be considered as having
was validly made on that date with all the legal consequences that it entails ".
The accountant's receipt or, failing that, the report of the public finance bailiff and the
the mayor's certificate confirming the posting for one month must be sent without delay by the latter to the
secretary general of the regional chamber of accounts.

Article D242-39

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The judgments of the regional audit chambers concerning persons declared de facto accountants
are notified to them by the secretary general of the regional audit chamber.
Where applicable, this notification is made in accordance with the procedures referred to in Articles D. 242-37 and D. 242-38
of this code.
De facto management judgments are notified in the same forms to the representative and to the public accountant.
of the community or the public establishment concerned as well as to the representative of the State in the department.
The financial prosecutor and the departmental or, where applicable, regional director of public finances
receive communication of said judgments.

Article D242-40

The judgments and orders of the regional chambers of accounts on the accounts produced by the
certified accountants or de facto accountants are notified by the Secretary General to the representative of the
community or public establishment.
They are transmitted by the secretary general to the financial prosecutor and, through him, to the prosecutor.
general at the Court of Auditors. When they rule on the accounts of a national public establishment deemed
in application of the first paragraph of article L. 111-15 of this code, these judgments and orders
are notified by the Secretary General to the ministers concerned.

Article D242-41

When a judgment has pronounced a debit or a fine, it is communicated to the Minister in charge of the budget
by the Secretary General of the Court of Auditors. It is also transmitted by the Secretary General of the
chamber to the departmental or, where applicable, regional director of public finances who ensures the execution
of recovery.

Article D242-42

The judgments of the regional audit chambers can be published or communicated to third parties.
Orders pronouncing the discharge of an accountant and declaring him possibly to leave his management
are communicable to third parties.

CHAPTER III: Provisions relating to the control of accounts and
management
Section 1: Opening of the control
Article R243-1

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The president of the regional audit chamber informs the authority's authorizing officer by letter
territorial authority or the manager of the body concerned of the initiation of the audit procedure
and management, as well as, where applicable, the authorizing officers or managers previously in office for
all or part of the period examined.
The president of the competent body may, on his own initiative or at the request of the public prosecutor, designate
a counter-rapporteur.

Article R243-2

The control of the bodies referred to in Articles L. 211-6 to L. 211-10 is initiated after the public prosecutor has
makes its opinion known. In this case, the letter mentioned in article R. 243-1 specifies the financial years for which
the control will carry.

Article R243-2-1

When the financial assistance provided to the legal representative of the organizations referred to in Articles L. 211-6
to L. 211-9 by a local authority or a local public establishment is allocated in the form of a
grant allocated to a specific expenditure and that it does not exceed 50% of the total resources of the
beneficiary, control is limited to the employment account that the latter must establish. If the employment account is not
not kept, control covers all accounts and management.

Section 2: Deliberations
Article R243-3

After communication to the public prosecutor in the cases provided for in article R. 212-16 and, in this case,
with his agreement, the president of the chamber or the president of the section or the magistrate who exercises
functions places the examination of the report on the agenda of the relevant formation.
The meeting of the competent deliberative body during which the report is examined is not
public.
The group deliberates on the proposals of the rapporteur (s) and, if applicable, the opinion of the counter-rapporteur
and the findings of the prosecution.
If it is necessary to proceed to a vote, the president of the formation collects the opinion successively.
the rapporteur, then each of the members of the deliberation panel speaking in the reverse order of
that resulting from their grade and their seniority in the grade; he is the last to nod. Only take part in
the decision, for each report examined, the members who attended all of the meeting (s) on
concerning, including hearings.
In the event of more than one rapporteur, the latter have a single voting voice.
When the financial attorney attends the session, he presents his conclusions and takes part in the debate but not
to deliberation.
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Article R243-4

Anyone whose competence or knowledge would be of a nature to usefully inform the training
deliberative committee may be invited by the president of the deliberative panel to produce written observations
or oral. She does not participate in the deliberation.

Section 3: Provisional observations
Article R243-5

The president of the regional chamber of accounts addresses the authorizing officers of the communities and
managers of the audited bodies the report containing the provisional observations provided for in Article L.
243-2.
He addresses the authorizing officers of the local authorities and the directors of the controlled bodies having
left their functions the part of this report concerning their management.
He sends the report or extracts from this report to any person explicitly implicated.
The notification of this report or extracts from this report indicates the deadline, which may not be less than two
months, in which the recipients can provide a written response and mentions the possibility that they have
to be heard by the chamber in application of article L. 243-3.

Article R243-5-1

When the annual work program of the regional audit chamber provides for controls of
accounts and management of a local authority and one or more organizations to which it contributes
financial assistance exceeding 1,500 euros or in which it holds more than half of the capital or
voice of the deliberative bodies or over which it exercises a preponderant decision-making or management power,
the corresponding observations may appear in a single provisional observations report.
The same applies when the annual work program of the regional audit chamber provides for
the audits of the accounts and the management of a public inter-municipal cooperation establishment,
or several of its member municipalities and one or more bodies to which it provides assistance
financial institution exceeding 1,500 euros or in which it holds more than half of the capital or of the votes of
deliberative bodies or over which it exercises a preponderant decision-making or management power.

Article R243-6

The recipients of the report of provisional observations or extracts from this report may request
consult with the registry of the regional accounts chamber, in person or through a representative
duly authorized, the documents and documents in the file on which the observations are based.
concerning.

Article R243-7
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The persons referred to in Article L. 241-7 whom the regional audit chamber decides to hear are
convened by the president of the chamber.
This summons specifies the points on which the chamber will hear them and is accompanied, if necessary, by
any document that the president of the chamber considers useful for the hearing.

Section 4: Hearings
Article R243-8

The persons mentioned in article L. 243-3 may request by letter addressed to the president of the chamber
regional accounts to be heard by the chamber to present any observations before decision
definitive.
These observations supplement and clarify those provided in writing on the cases which concern them.
The president of the chamber acknowledges receipt of this request and sets the date on which the hearing will take place.

Article R243-9

The hearings provided for in Articles R. 243-7 and R. 243-8 take place before the competent panel. They don't
are not public.
A register of hearings is kept by the registry of the chamber. He mentions the list of people heard
and the date of the hearings. At the behest of the president, note may be taken of the conduct of the hearing and of the
statements by the people heard.

Section 5: Final observations
Article R243-10

After examining the written responses to the report of provisional observations and any hearings,
the regional chamber of accounts may draw up its final observations report.
It can also stop its report of final observations in the absence of a written response in the
two-month period provided for in article L. 243-2 of this code.
This report is notified by the president of the regional audit chamber, under the conditions set out in
Article L. 243-4, to the authorizing officer of the local authority or the manager of the controlled body, as well
that, as far as they are concerned, to the person or those who were in office during the years examined.

Article R243-11

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The final observations report drawn up by the regional audit chamber during the examination of the
management of a public establishment is transferred, if the chamber considers it useful, to the local authority
of the establishment.

Article R243-12

Sending of the final observations report mentioned in article L. 243-4 of this code is suspended.
from the first day of the third month preceding the month in which the
elections for the community concerned and until the day after the ballot when the election is acquired.

Article R243-13

Pursuant to article L. 243-5, each recipient can send to the registry of the regional chamber
of the accounts a response that he personally signs. At the end of the one-month period provided for in the same
article the report of final observations, accompanied, if applicable, by the answer (s) received, is
notified by the president of the regional chamber of accounts to the authorizing officer of the community or to the manager
of the audited body, with a view to communication to the deliberative assembly or to the collegial body of
decision provided for in article L. 243-6 of this code.

Article R243-14

On receipt of the final observations report to which the responses received are attached, the authorizing officer of the
local authority or the manager of the audited body informs the regional audit office of the date
of the closest meeting of the deliberative assembly or of the collegiate decision-making body and communicates, in
appropriate time, copy of its agenda.

Article R243-15

When the regional audit office has decided not to make final observations, the
Chairman sends a letter to the addressees referred to in Article L. 243-4 indicating the closure of the procedure.

Section 6: Communications of final observations
Article R243-16

The final observations report to which the responses received are attached may be made public by the
regional chamber of accounts as soon as the first meeting of the deliberative assembly or body is held
collegial decision-making following its receipt by the community or body subject to control by the chamber.

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Article R243-17

The president of the regional chamber of accounts communicates to the representative of the State as well as to the director
departmental or, where applicable, regional public finance report the final observations to which
the responses received are attached.

Article R243-18

The president of the regional audit chamber and the representative of the public prosecutor may, by decision
of deliberative training, send communications to accountants of communities and establishments
public authorities, to the representative of the State and, where applicable, to the heads of the decentralized services of the State
exercising in the spring of the chamber.
The observations adopted by the chamber and likely to concern the administrations, services and
central state bodies are transmitted to the Court of Auditors or to the Attorney General at the said Court
with a view to their communication to the authorities concerned.

Article R243-19

The Court of Auditors, with a view to drawing up its public reports under the conditions provided for in Articles L. 143-6 to
L. 143-8, receives communication of the observations of the regional chambers of accounts likely to make
the subject of an insertion or a mention in the public report.
These observations are accompanied by the documents on which they are based and the opinion of the Ministry.
public.
They may be brought to the attention of the ministers concerned by means of an interim order from the first president.
of the Court of Auditors.

Section 7: Correction of final observations
Article R243-20

When the president of the regional audit chamber notes that the drafting of the observation report
definitive is vitiated by a material error or omission, it may, by decision taken after notice
compliant with the public prosecutor's office, make the necessary corrections.
The notification of the corrected observation report replaces that provided for in article R. 243-13.

Article R243-21

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Within one year of the communication of the final observations report to the general meeting
decision-making body of the community or to the collegial decision-making body of the body which has been the subject of an audit
accounts and management, a request for rectification of an error or omission of said report may be
sent to the registry of the chamber by the persons mentioned in article L. 243-10 of this code.
It includes the statement of facts and the reasons invoked and is accompanied by the justifications on which
it is based.
The president of the regional chamber of accounts transmits the request for rectification to any person
by name or explicitly concerned by the said request and, where applicable, to the authorizing officers and
managers of controlled legal entities. It specifies the deadline, which cannot be less than one month, within
which they may submit written observations or request to be heard by the chamber. It informs
also the author of the request of the date on which he can request his hearing by the chamber.
The regional chamber of accounts decides on the request for rectification by a decision which
is notified by letter from the president to the applicant as well as to the authorizing officer or head of the body
concerned. From this reception, this decision is appended to the final observations report.

Section 8: Provisions specific to the control of establishments and
social and medico-social services and health establishments
private right
Article R243-22

The control provided for in Article L. 211-7 may relate to the accounts and management of legal persons.
concerned or on those of one or more of their establishments, services or activities.

Article R243-23

When a controlled legal person pursues activities distinct from those of a
health, social or medico-social within the meaning of article L. 312-1 of the code of social action and families and
of Article L. 6111-1 of the Public Health Code, the control relates only to establishments, services or
activities falling within the scope of these two articles.

CHAPTER IV: Control of budgetary acts
Article R244-1

The president of the regional audit chamber informs the representative of the community or organization
the deadline for submitting observations either in writing or orally in the
conditions provided for in Article L. 244-1.
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Article R244-2

The procedure for controlling the budgetary acts of the bodies referred to in Article L. 232-1 of this code
provided for by articles L. 1612-1 to L. 1612-20 of the general code of local authorities is regulated
by articles R. 1612-8 to R. 1612-12 and R. 1612-15 of the same code. The procedure provided for in article R.
1612-14 of the general code of local authorities is applicable in the event of a referral referred to in article L.
1612-15 of the same code.
The provisions of articles R. 1612-8 to R. 1612-12 and R. 1612-14 of the general code of communities
territorial bodies apply to the bodies referred to in Articles L. 232-3 to L. 232-7 of this code as well as in
case of referral provided for in article L. 5211-26 of the general code of local authorities.

Article R244-3

Budget control opinions are signed by the president of the deliberative body.

Article R244-4

The regional chamber of accounts formulates proposals for the regulation of the budget by reasoned opinion
notified to the representative of the State, to the representative of the local authority or the body concerned as
than the public accountant concerned.

PART TWO: the territorial chambers of accounts
TITLE V: Provisions applicable to Saint-Barthélemy, to SaintMartin and Saint-Pierre-et-Miquelon
Article R250-1

For the application of the provisions of the articles of the first part of this book and of the general code of
local authorities referred to in this title:
1 ° References to the regional audit chambers or to the regional audit chamber are
respectively replaced by references to the territorial chambers of accounts or to the chamber
territorial accounts;
2 ° References to the representative of the State in the department and to the departmental council or the council
regional are respectively replaced by references to the representative of the State and to the territorial council;
3 ° References to the departmental or, where applicable, regional director of public finances are
replaced by references to the representative of the Directorate General of Public Finances.

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CHAPTER I: The public report of the Court of Auditors
Article R251-1

Article R. 243-19 is applicable.

CHAPTER II: Territorial Chambers of Accounts of SaintBarthélemy, Saint-Martin and Saint-Pierre-et-Miquelon
Section 1: Missions
Section 2: Organization
Article R252-1

The regulatory provisions of Chapter II of the first part of Book II are applicable, with the exception of
Articles R. 212-1 and R. 212-2.
For the application of article R. 212-39, the president of the chamber may entrust the function of clerk to the
secretary general of the chamber.

Section 3: Statutory provisions
Article R252-2

The regulatory provisions of Title II of Part One of Book II are applicable to the magistrates of
territorial chambers of Saint-Martin, Saint-Barthélemy and Saint-Pierre-et-Miquelon.

CHAPTER III: Competences and attributions
Section 1: Jurisdiction
Sub-section 1: Judgment of the accounts
Article R253-1

The regulatory provisions of section 1 of chapter I of title III of the first part of book II are
applicable.

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Sub-section 2: Conviction of the accountants to the fine
Article R253-2

Article R. 231-16 is applicable.

Section 2: Control of budgetary acts
Sub-section 1: Provisions applicable to the communities of SaintBarthélemy, Saint-Martin, Saint-Pierre-et-Miquelon and their
public establishments
Article R253-3

The control of budgetary acts of the community of Saint-Barthélemy and its public establishments,
provided for by articles LO 6262-1 to LO 6262-19 of the general code of local authorities, is carried out according to
the terms set by articles D. 6262-9 to D. 6262-29 of the same code.

Article R253-4

The control of the budgetary acts of the community of Saint-Martin and its public establishments, planned
by articles LO 6362-1 to LO 6362-29 of the general code of local authorities, is carried out according to the
terms set by articles D. 6362-1 to D. 6362-29 of the same code.

Article R253-5

Control of budgetary acts of the community of Saint-Pierre-et-Miquelon and its establishments
public, provided for by articles LO 6471-4 to LO 6471-22 of the general code of local authorities,
is carried out in accordance with the procedures set by articles R. 1612-16 to R. 1612-38 of the same code.

Article R253-6

The modalities of the procedure for controlling budgetary acts of the community of Saint-Barthélemy
and its public establishments are set out in Articles D. 6262-1 to D. 6262-29 of the General Code of
local authorities.

Article R253-7

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The modalities of the procedure for controlling budgetary acts of the community of Saint-Martin and its
public establishments are set by articles D. 6362-1 to D. 6362-29 of the general code of communities
territorial.

Article R253-8

The modalities of the procedure for controlling budgetary acts of the community of Saint-Pierre-et-Miquelon
and its public establishments are laid down by articles R. 1612-8 to R. 1612-12, R. 1612-14 and R. 1612-15
of the general code of local authorities.

Sub-section 2: Provisions applicable to municipalities and their
public establishments
Article R253-9

Control of budgetary acts of the municipalities of Saint-Pierre-et-Miquelon and their establishments
public, provided for in Article L. 253-13, is governed by Articles R. 1612-16 to R. 1612-38 of the General Code of
local authorities.

Article R253-10

The modalities of the procedure for controlling budgetary acts of the municipalities of Saint-Pierre-et-Miquelon
and their public establishments are set by articles R. 1612-8 to R. 1612-12, R. 1612-14 and R.
1612-15 of the general code of local authorities.

Sub-section 3: Special provisions
Article R253-11

The territorial chamber of accounts of Saint-Pierre-et-Miquelon, seized by the representative of the State in
application of Article L. 253-16, gives an opinion on the changes likely to be made to the rules
fixing the methods for distributing the contributions of the municipalities of Saint-Pierre-et-Miquelon to the budget
of a union of which they are members within the regulatory framework defined in article R. 5212-7 of the general code
local authorities.

Article R253-12

Control of budgetary acts and the execution of the budgets of local public establishments
teaching, provided for in Article L. 253-17, is carried out under the conditions provided for in Articles R. 421-59 to R.
421-61 of the education code.

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Section 3: Control of certain agreements
Article R253-13

The provisions of article R. 1411-6 of the general code of local authorities are applicable to
control of agreements relating to public service delegations provided for in Articles R. 252-13 and R.
252-14. For the application of these provisions in the communities of Saint-Barthélemy and Saint-Martin,
the references to articles R. 1612-8, R. 1612-12 and R. 1612-13 of the general code of local authorities
are replaced, for the community of Saint-Barthélemy, by references to articles D. 6262-2, D.
6262-6 and D. 6262-7 and, for the community of Saint-Martin, by references to articles D. 6362-2, D.
6362-6 and D. 6362-7 of the same code.

Article R253-14

Article R. 234-2 is applicable under the following conditions:
1 ° The reference to article L. 211-13 is replaced, for the communities of Saint-Barthélemy, SaintMartin and Saint-Pierre-et-Miquelon and their public establishments, with a reference to article L. 252-14
and, for municipalities and their public establishments, by a reference to Article L. 252-13;
2 ° The references to articles R. 1612-8, R. 1612-12 and R. 1612 13 of the general code of communities
territories are replaced, for the collectivity of Saint-Barthélemy, by references to articles D.
6262-2, D. 6262-6 and D. 6262-7 and, for the community of Saint-Martin, by references to articles D.
6362-2, D. 6362-6 and D. 6362-7 of the same code.

Section 4: Control of the acts of semi-public companies
Article R253-15

The conditions defined in article R. 1524-1 of the general code of local authorities are applicable to
control of semi-public companies provided for in article R. 253-8.

Article R253-16

The provisions of article R. 1524-1 of the general code of local authorities are applicable to
control of the acts of semi-public companies provided for in article R. 253-8.

Chapter IV: Procedure
Section 1: General rules of procedure
Article R254-1
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The regulatory provisions of Chapter I of Title IV of Part One of Book II are applicable.

Section 2: Provisions relating to judicial activities
Article R254-2

The regulatory provisions of Chapter II of Title IV of Part One of Book II are applicable to
except for subsection 3 of section 3.
In the second paragraph of article D. 242-40, the reference to the first paragraph of article L. 111-15 is replaced.
by reference to the second paragraph of article L. 111-15.

Section 3: Provisions relating to the control of accounts and
management
Article R254-3

The regulatory provisions of Chapter III of Title IV of the first part of Book II are applicable.

Chapter V: Accountants of the communities of Saint-Barthélemy,
Saint-Martin and Saint-Pierre-et-Miquelon
TITLE VI: Provisions applicable in New Caledonia
CHAPTER I: The public report of the Court of Auditors
Article R261-1

The Court of Auditors, with a view to preparing its annual public reports under the conditions provided for in Articles L.
143-6 to L. 143-9, receives communication of the observations of the territorial chamber of accounts likely
to be the subject of an insertion or a mention in the public report.
These observations are accompanied by the documents on which they are based and the opinion of the Ministry.
public.

CHAPTER II: The territorial chamber of accounts of the
New Caledonia
Section 1: Headquarters
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Article R262-1

The seat of the territorial chamber of accounts of New Caledonia is located in Nouméa.

Section 2: Organization
Sub-section 1: Magistrates
Article R262-2

The magistrates of the territorial chamber of accounts take the oath provided for in article L. 262-24 during
of a solemn audience.

Paragraph 1: Magistrates of the seat
Sub-paragraph 1: The President
Article R262-3

The president of the territorial chamber of accounts is responsible for the general management of the chamber.
It defines the organization and the annual program of work after consultation of the chamber and opinion of the
Public minister.
It decides on the composition of the sections and fixes their attributions.
It determines the matters which will be deliberated in section and those which will be deliberated in the chamber. He decides their
referral to deliberations of the chamber other than the plenary session.
He presides over formal audiences and sittings of the chamber. He can chair the sessions of the sections.
It distributes the work between the magistrates of the chamber and the rapporteurs mentioned in article L. 212-7, on
proposal from the section presidents concerned when the chamber includes one or more sections.
He decides on the assignment of the auditors of the financial jurisdictions within the chamber.
He appoints the experts to whom the territorial chamber of accounts calls upon.

Article R262-4

The president of the territorial chamber of accounts is the secondary authorizing officer of expenditure and revenue
of the jurisdiction over which he presides. He may delegate his signature to a magistrate and to the secretary general of this
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jurisdiction. In the event of the Secretary General's absence, impediment or vacancy, he may delegate his
signature to another chamber official.

Article R262-5

In the event of absence, impediment or vacancy, the president of the territorial chamber of accounts is
replaced by the magistrate of the seat, the oldest in the highest rank.

Sub-paragraph 2: The section president
Article R262-6

Each section of the territorial chamber of accounts is chaired by a section president or, failing that,
by a magistrate of the chamber having at least the rank of first counselor appointed, with his agreement, by
the first president of the Court of Auditors, president of the Superior Council of the regional chambers of
accounts, on the proposal of the president of the chamber, to perform the functions of section president for
a period which cannot exceed one year.

Article R262-7

The section president or the magistrate who exercises these functions organizes the work of the section he
presides.
He participates in the development of the annual work program of the territorial chamber of accounts and
proposes the distribution of work between the magistrates and the rapporteurs of his section. He sets the agenda and
chairs the meetings of the section.
He reports to the president of the chamber on the execution and monitoring of the work assigned to magistrates and
to the rapporteurs of the section. It defines the tasks of the auditors of the financial jurisdictions assigned to its
section.

Article R262-8

The section president can sign in place of the president of the territorial chamber of accounts,
after having received delegation for this purpose, the acts, opinions, decisions or observations of the chamber.

Article R262-9

In the event of absence, impediment or vacancy, the section president is replaced by the magistrate of his
section, the oldest in the highest grade.

Article R262-10

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Magistrates holding the rank of section president may exercise the functions of section president,
assessor, rapporteur or counter-rapporteur.

Article R262-11

Magistrates holding the rank of section president may, in addition, be charged by the president with
the chamber of any mission relating to the coordination of investigations and investigation teams, to the
training of staff, organization and working methods. They can also be loaded by the
president of the chamber to participate in the work of external bodies and commissions.

Paragraph 2: Magistrates of the public prosecution

Article R262-12

The financial prosecutor oversees the application of the law. He exercises the public ministry by means of requisitions,
conclusions or opinions. It sets in motion and exercises public action. He holds the Attorney General near the
Court of Auditors informed of the execution of its missions.

Article R262-13

The public prosecutor ensures that the accounts are produced within the regulatory deadlines and, in the event of delay,
requires the application of the fine provided for by law.
He seizes by indictment the territorial chamber of accounts with a view to bringing the liability into play.
personal and pecuniary accounts of public accountants, on the basis of the information brought to their
knowledge.
He refers to the territorial chamber of accounts the operations that he presumes constitute de facto management,
on communication from the High Commissioner, local directors of public finances, public prosecutors
the Republic or the Attorney General to the Court of Auditors, on its initiative or in view of the findings
made during a control of the territorial chamber of accounts or other information at its disposal. He
requires, if necessary, the application of the fine for interference with the functions of public accountant.
It requires the oath of accountants under the jurisdiction of the territorial chamber of accounts.

Article R262-14

The prosecution submits written conclusions on the reports communicated to it, before their
examination by the competent training.
The reports at the end of the judgment or
order, the reports at the end of the opinion concerning the requests for the automatic recording of an expenditure
mandatory, as well as reports on de facto management or on facts likely to justify a referral
of the Budgetary and Financial Disciplinary Court or a transmission to the public prosecutor or in
view of a contribution to a public report from the Court of Auditors referred to in article L. 143-6.
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The financial prosecutor takes part in public hearings, presents his conclusions and takes part in the debate.
In non-judicial proceedings, the reports, with supporting documents, are communicated to him either at his
request, either by decision of the president of the chamber or the president of the section.
He can attend the training sessions provided for in article R. 262-22 and present observations.
oral. He does not take part in the deliberation.
He may attend the hearings provided for in Articles L. 143-0-1 and L. 143-0-2.

Article R262-15

The financial prosecutor gives the opinions provided for by this code on the draft decisions concerning
the organization and programming of the work of the territorial chamber of accounts.
The financial prosecutor requires the installation of the magistrates in their functions in solemn hearing.
It requires the oath of the auditors and clerks of the territorial chamber of accounts.
He may participate in the commissions or committees set up within the chamber.

Article R262-16

Within the framework of the attributions of the public prosecutor, the financial prosecutor can correspond with all
authorities, administrations and jurisdictions within the jurisdiction of the territorial chamber of accounts.
When the financial prosecutor seizes the public prosecutor's office at the competent court in order to initiate the action
provided for in Article L. 262-49 of this Code, he immediately informs the Attorney General of the Court
accounts of this referral.

Article R262-17

Public prosecution is exercised by one or more financial prosecutors. In the latter case, it is exercised under
the authority of one of them designated by decree.
In the event of absence, impediment or vacancy, he is replaced by the financial attorney most
formerly appointed to the chamber.

Article R262-18

When the vacancy of a post of financial prosecutor with the territorial chamber of accounts is
filled by the appointment of a magistrate assigned to another territorial chamber, the latter is transferred
with his agreement on the vacant post under the conditions provided for in article L. 220-12.

Sub-section 2: Rapporteurs
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Article R262-19

The rapporteurs mentioned in Article L. 212-7 may be made available to exercise their functions at
full time or part time.
Full-time rapporteurs participate under the same conditions as magistrates in the exercise of
non-jurisdictional missions of the chamber. To this end, they have all the rights and powers
attributed to magistrates.
Part-time rapporteurs only participate in deliberation sessions on the cases they
relate.

Sub-section 3: Auditors of financial jurisdictions
Article R262-20

The auditors of the financial jurisdictions collaborate, under the direction and the responsibility of the magistrates
and of the rapporteurs mentioned in article L. 212-7, to the controls falling within the competence of the
which they are affected.

Sub-section 4: Deliberative formations
Article R262-21

The territorial chamber of accounts meets in solemn audience to receive the oath and proceed to
the installation of magistrates. It can also be heard to hear any communication from the president or the
financial attorney.

Formal audiences are public. They are chaired by the president of the chamber and bring together
all the magistrates, in black ceremonial robes.

Article R262-22

The territorial chamber of accounts meets either in plenary formation, or in restricted formation, or in
section, or in combined sections.

Article R262-23

The restricted chamber formation is made up of the president of the chamber, the rapporteur, if applicable
the counter-rapporteur and, as the case may be, the three or four most senior magistrates in the highest grade
Student.
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Article R262-24

The number of sections of the territorial chamber of accounts is fixed by decree of the first president of the
Court of Auditors, after opinion of the Superior Council of the regional chambers of accounts.
A section can refer a case to the chamber.

Article R262-25

The formation in united sections is composed of the president of the chamber and members of the sections
interested in the same case.

Article R262-26

The deliberation groups are made up of an odd number of members including the chairman, the rapporteur
and, where applicable, the counter-rapporteur appointed under the conditions provided for in article R. 262-113.
They bring together at least three members.

Sub-section 5: Management and operation
Article R * 262-27

The Prime Minister prepares regulatory acts and individual measures relating to procedures
applicable to the territorial chamber of accounts, magistrates and staff as well as
functioning of this jurisdiction.

Paragraph 1: Duties of the first president of the Court of
accounts
Article R262-28

The first president determines for the territorial chamber of accounts, after opinion of the public prosecutor and
of the Superior Council of the regional chambers of accounts, the number of magistrates who compose it and the
number of financial attorneys.

Article R262-29

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The first president of the Court of Auditors, president of the Superior Council of the regional chambers of
accounts, ensures the management of magistrates and staff of the territorial chamber of accounts as well as
that of its material resources. It takes, on the proposal of the secretary general, the acts relating to the management
and the administration of civil servants coming under the bodies of financial jurisdictions, excluding
appointments in a body, tenure, decisions leading to the final termination of functions,
positions outside the framework and disciplinary sanctions of the third and fourth groups defined in
article 66 of law n ° 84-16 of January 11, 1984.
The first president is the principal authorizing officer of expenditure and revenue of the territorial chamber of
accounts. It concludes contracts as well as contracts relating to its management.
He may delegate his signature to the Secretary General and to the Deputy Secretaries General of the Court of
accounts. Delegation may also be given to civil servants and non-tenured public officials,
assigned to services of the general secretariat.

Paragraph 2: The Secretary General
Article R262-30

The president of the territorial chamber of accounts is assisted by a secretary general who ensures, under his
authority, the functioning of the registry and administrative services of the chamber.
The secretary general is appointed by decree of the first president of the Court of Auditors, president of the
Superior Council of the regional chambers of accounts, on the proposal of the president of the chamber.

Article R262-31

The secretary general notifies judgments and orders under the conditions provided for in D. 262-102 to D.
262-109. He issues and certifies the extracts of the copies of the acts concerning the functioning of the chamber
territorial accounts. He may delegate his signature to the clerk of the chamber for this purpose.

Article R262-32

In the event of the absence, impediment or vacancy of the secretary general, the president of the territorial chamber
accounts appoints him a substitute.

Paragraph 3: The registry
Article R262-33

The president of the territorial chamber of accounts and the section presidents have access to the registry service
from the room.
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The registry prepares the agenda for the meetings of the chamber and the sections, notes the decisions taken and ensures
the keeping of rolls, registers and files. It makes notifications subject to the provisions of article
R. 262-31.
He keeps the list of judgments that can be communicated in application of
article D. 262-110, final observation reports, opinions and decisions, mentioned in this code and
communicable in application of book III of the code of relations between the public and the administration.
It proceeds, under the control of the public prosecutor, to the recording of acts, documents and requests of which it
is seized.

Article R262-34

The president of the territorial chamber of accounts appoints the clerk from among the officials assigned to
bedroom.

He may entrust the function of clerk to the secretary general of the chamber.

The clerk takes an oath before the chamber.

Article R262-35

The president of the territorial chamber of accounts may, in the event of the absence, impediment or vacancy of the
clerk, call on an official assigned to the chamber to replace him. The latter takes an oath before the
bedroom.

Sub-section 6: Miscellaneous provisions
Article R262-36

In the event of the absence or impediment of one of the magistrates composing the territorial chamber of accounts,
this can be supplemented by an adviser chosen from among the magistrates of the seat of the judicial order in
functions in the spring.

This adviser is appointed each year, in the first fortnight of December, by ordinance
of the first president of the court of appeal taken after opinion of the general assembly of magistrates of the seat of the
Court. A substitute adviser is appointed under the same conditions.

The advisers appointed in application of the two preceding paragraphs are delegated to the territorial chamber
accounts by order of the first president of the court of appeal taken at the request of the president of the
territorial chamber of accounts.
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Section 3: Statutory provisions
Article R262-37

The regulatory provisions of Title II of Part One of Book II are applicable to magistrates of
the territorial chamber of accounts of New Caledonia.

Section 4: Jurisdiction and jurisdiction
Sub-section 1: Jurisdiction
Paragraph 1: Judgment of the accounts
Article R262-38

Subject to the provisions relating to the administrative clearance of communities and public establishments
local, the territorial chamber of accounts judges, in first instance, the accounts of public accountants
bodies under its jurisdiction; it declares and clears the de facto management and it pronounces the
fine sentences.
It rules on revisions and on rectifications of material errors or omissions of its own judgments.
and ordinances as well as on appeals for reform of the discharge and discharge orders of the local director
public finances.

Article R262-39

The accounts are produced annually at the territorial chamber of accounts supported by the required documents,
either by making them available on an electronic archiving platform, or by sending them by
electronic or, failing that, on paper under the conditions set for each category of community
or local public establishment or public interest group by the texts applicable to them.
The registry notes the production of the accounts.

Paragraph 2: Control of the administrative clearance of accounts
Sub-paragraph 1: Thresholds
Article R262-40

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I. - The threshold of 2,000 inhabitants, provided for in article L. 262-4, is assessed annually at the end of the financial year
on the basis of the results of the general population census carried out by INSEE and, where applicable, of
ministerial orders approving the results of additional censuses, under the conditions set
by articles R. 2151-2 to R. 2151-7 of the general code of local authorities.
II. - The threshold of 2,000 inhabitants provided for in Article L. 262-4 is assessed, for groups of municipalities, by
taking into account the total population of the municipalities which are members of these groups.
III. - The financial threshold, provided for in Article L. 262-4, is assessed, for each financial year, on the basis of the account
administration of the municipality or group of municipalities.

Article D262-41

The ordinary receipts mentioned in 1 ° and 2 ° of article L. 211-2 include the receipts appearing in section
operation of the main administrative account increased, where applicable, by the revenue of the
ancillary accounts of departments without legal personality.
The operating resources mentioned in 4 ° of Article L. 211-2 include the revenue appearing in
operating section of the financial account of the local public educational establishment increased, the
where applicable, revenue from the ancillary budget (s) for services not endowed with legal personality.

Article D262-42

Administrative clearance is carried out on the accounts of public establishments attached to the municipalities
and to public intercommunal cooperation establishments whose accounts are themselves subject to
administrative clearance in application of the thresholds provided for in article L. 211-2.

Article R262-43

Taxpayers who ask the chamber to reform a discharge order under the conditions
provided for in Article D. 262-98 must be duly authorized for this purpose under the conditions provided for in Article L.
316-5 of the code of municipalities of New Caledonia.

Sub-paragraph 2: Implementation
Article D262-44

The accounts subject to the administrative clearance provided for in Article L. 262-4 are produced to the authority
competent State, no later than December 31 following the end of the financial year to which they relate.

Article D262-45

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The competent authority of the State mentioned in Article L. 262-4 may order the accountants for whom it audits
the accounts, within a time limit which it fixes and which may not be less than one month, to provide all explanations,
justifications or supporting documents in their defense.

Article D262-46

The competent authority of the State, if necessary, issues an order setting out the observations that could lead to the
bringing into play the personal and pecuniary liability of the accountant.
This decree is transmitted to the territorial chamber of accounts, accompanied by all the documents of
accounting and necessary justifications, as well as the answers given by the accountant to the observations
and injunctions from the competent state authority.
The judgment of the case obeys the rules provided for in paragraph 2 of paragraph 1 of subsection 2
of section 7 of chapter II of this title.

Article D262-47

When the accountant has fulfilled all of his obligations and no observation that could lead to
the involvement of his personal and pecuniary liability has not been retained at his expense, the competent authority
of the State issues a discharge order, if it has noted the entry in the entry balance sheet for the following financial year of
balances at the end of the year under review.
It proceeds in the same way when the public prosecutor of the territorial chamber of accounts decides that there is no
no need to request the territorial chamber of accounts to rule on observations that may lead to the
personal and pecuniary liability of the accountant or when the irremissible sum or
the debit charged to the accountant by the chamber has been cleared.
If the accountant has left office, the same decree declares him quit.

Article D262-48

The competent state authority notifies accountants electronically or, by exception, any other
probative means, the orders taken on the accounts of the municipalities and other bodies for which it provides
administrative clearance. The act by which the financial prosecutor at the territorial chamber of accounts
decides that there is no need to institute public proceedings after receiving an order from the competent authority
of the State setting out observations tending to bring into play personal and pecuniary responsibility
accountant, is attached to the discharge order issued by the competent State authority following this
decision. The competent authority of the State sends to the public prosecutor at the territorial chamber of accounts
the orders and supporting documents.

Article D262-49

The competent authority of the State sends the orders mentioned in the previous article, as well as any
decisions of the public prosecutor attached to them, to the representative of the municipalities or the body concerned
by electronic means or, by exception, any other probative means.

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Article D262-50

The right of evocation of the territorial chamber of accounts is exercised under the conditions set out in the second
paragraph of article R. 262-3.

Article D262-51

The competent state authority communicates to the public prosecutor at the territorial chamber of accounts the
operations presumed to constitute de facto management concerning municipalities and other bodies whose
accounts are subject to administrative clearance.

Sub-section 2: Conviction of the accountants to the fine
Article R262-52

When the territorial chamber of accounts, in application of the provisions of article L. 262-39, decides on
a fine for delay in filing the account of a certified accountant, de facto accountant or
one of the persons mentioned in Article L. 131-10, it does so at the request of the public prosecutor and in
the conditions provided for in Articles R. 262-72 to R. 262-83. The maximum rate of the fine is that provided for in
Articles D. 131-25 to D. 131-27.

Section 5: Control of certain agreements
Article R262-53

The High Commissioner who submits an agreement relating to a delegation to the Territorial Audit Chamber
of public service, in application of article LO 262-40-1, attached to this referral, in addition to the full text of the act,
all documents and information useful for its examination and relating to its award.
The chamber issues a reasoned opinion in which it examines in particular the procurement methods, the economy
general agreement as well as its financial impact on the situation of the community or
the public institution concerned.
This opinion is notified to the High Commissioner as well as to the community or public establishment concerned. It is
communicable as soon as the first meeting of the deliberative assembly has taken place following its reception by the
community or public institution concerned.

Article R262-54

The high commissioner who submits to the territorial chamber of accounts an agreement relating to a market in
application of article LO 262-40-1, attached to this referral, in addition to the full text of the act, all documents and
information useful for its examination and relating to its examination.
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The chamber issues, under the conditions set by article LO 262-40-1, a reasoned opinion in which it
examines in particular the procurement methods, the general economy of the contract as well as its impact
financial on the situation of the community or public establishment concerned.
This opinion is notified to the High Commissioner as well as to the community or public establishment concerned. It is
communicable as soon as the first meeting of the deliberative assembly has taken place following its reception by the
community or public institution concerned.

Article R262-55

The provisions of Articles R. 263-13, R. 263-14, R. 263-47 and R. 263-48 relating to the control of acts
budgetary are applicable.

Section 6: Control of acts of local semi-public companies
Article R262-56

The high commissioner who submits to the territorial chamber of accounts a deliberation of the council
of directors or of the supervisory board or of the general meeting of a semi-public company
local, in application of Article L. 262-41, attached to this referral, in addition to the deliberation, the statutes and
accounts for the last two years.

The chamber issues a reasoned opinion in which it examines the financial impact of the deliberation on the
situation of the communities concerned.

This opinion is notified to the High Commissioner, to the shareholder communities and to the company. It is communicated
for information to the auditor. The high commissioner transmits to the chamber, upon receipt
in its departments, the minutes of the meeting during which the meeting which took the deliberation
proceeded to a second reading thereof after receipt of the opinion of the chamber.

Section 7: Procedure
Sub-section 1: General rules of procedure
Paragraph 1: General principles
Article R262-57

The work included in the annual program of the territorial chamber of accounts is entrusted to
magistrates or reporters mentioned in article R. 262-19 responsible for reporting to the
competent deliberative training. Judicial activities are entrusted only to magistrates.
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Article R262-58

The rapporteurs carry out the investigations which they deem useful on documents and on the spot.
They may be assisted by experts appointed under the conditions set by article L. 262-52. These latter
intervene on technical questions under the direction of the rapporteurs.

Article R262-59

If, during its audits, the territorial audit office discovers facts likely to justify
the opening of legal proceedings, the public prosecutor informs the public prosecutor as well as
the Attorney General at the Court of Auditors who notifies the Keeper of the Seals.

Article R262-60

The financial prosecutor transmits to the general prosecutor at the Court of Auditors, public prosecutor at the
Court of budgetary and financial discipline, the decisions of referral to this jurisdiction taken by the chamber
territorial accounts.

Article D262-61

The duration of use as current archives, the retention period as intermediate archives
and the final destination, at the end of the retention period as intermediate archives, of the
documents produced and received by the territorial chamber of accounts are defined by agreement between the first
President of the Court of Auditors and the director in charge of the Archives of France.
The duration of use as current archives, the retention period as intermediate archives
and the final destination, at the end of the retention period as intermediate archives, of the
documents received by the competent State authority in support of the accounts for which it is clearing
administrative and documents produced by it during this clearance are jointly defined
by the Director General of Public Finances and the Director in charge of the Archives of France with the approval
the first president of the Court of Auditors.

Article D262-62

The communication of the supporting documents held by the chamber can be requested from the secretary.
general jurisdiction by accountants, the legal representative of the community or body or
jurisdictions of the judicial or administrative order.
This communication is carried out either on site at the premises of the jurisdiction, or by sending
dematerialized, or, failing that, by sending on paper.

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The supporting documents relating to the accounts closed by the competent authority of the State can be
communicated by these authorities to the persons or jurisdictions referred to in the first paragraph of this article; the
conditions of this communication are specified by instruction of the minister in charge of the budget.

Paragraph 2: Exercise of the right of communication
Article R262-63

As part of the exercise of their right of communication, the rapporteurs may request:
- communication, by any digital means or in paper format, of documents, data and
treatments they deem necessary;
- their transcription by any appropriate treatment in a form directly usable for the implementation
the competences of the territorial chamber of accounts;
- the provision of direct access to the organization's information system, to its databases, to
its digital applications, their architecture and documentation.
The territorial chamber of accounts concludes, as necessary, agreements with the communities and
bodies subject to its control in order to determine the technical modalities offering it continuous access
to certain information systems or databases necessary for the exercise of its functions.

Article R262-64

The reporters have access to all buildings owned, tenants or occupants of the communities
and controlled bodies. They can proceed to the verification of supplies, materials, works and
constructions.

Article R262-65

The territorial chamber of accounts is communicated, through the public prosecutor, the reports
inspection services and control bodies.

Paragraph 3: Dematerialization of exchanges
Article R262-66

To exchange or notify in the context of control procedures, documents, acts or data,
the territorial chamber of accounts and its interlocutors proceed by electronic means or, failing that, by
mail on paper.

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The technical characteristics of the applications ensuring electronic transmissions guarantee
the reliability of the identification of stakeholders, the integrity and conservation of documents as well as the
confidentiality of exchanges. This identification of the stakeholders is equivalent to a signature for the application of this
delivered. These applications also guarantee the traceability of these electronic transmissions and allow
establish with certainty the date and time of the provision of a document as well as those of its
first consultation by the recipient. A decree of the first president defines these characteristics and the
technical requirements to be met by users of these applications.

Article R262-67

The transmissions provided for in articles R. 262-66, R. 262-76, R. 262-90, R. 262-97, R. 262-100, R.
262-103, R. 262-108 and R. 262-110 which are not done electronically are, by default, by letter
registered with acknowledgment of receipt.

Article R262-68

Copies of documents in paper format are made at the expense of the applicants, according to the terms and conditions
scale set by decree of the first president.

Sub-section 2: Provisions relating to judicial activities.
Paragraph 1: Provisions relating to the judgment of the accounts of
certified accountants.
Sub-paragraph 1: Provisions applicable to the non-phase
contentious
Article R262-69

The auditing of accounts is notified to the accountant and to the authorizing officer in office.
The notification specifies the exercise controlled as well as the name of the magistrate (s) in charge of the control and, if
if applicable, that of the auditor (s).

Article R262-70

The rapporteur examines the accounts referred to him for and against.
He records the results of his investigations and his proposals for follow-up to be given to them in a report.
examination of accounts at the end of judgment which is filed with the registry and then communicated to the public prosecutor in
the conditions provided for in article R. 262-14.

Article R262-71
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When the public prosecutor does not retain any charge against the accountant, it transmits its conclusions to the
president of the competent court formation or to a magistrate delegated for this purpose.
In the absence of having requested, within one month of receipt of the conclusions, a report
additional as provided for in Article L. 262-56, the president of the trial formation or the magistrate
delegated for this purpose, by ordinance, releases the accountant from his management.
If no charge remains against him for his successive management and if he has left office, he
is declared, moreover, quits by ordinance.
The discharge order, and, if applicable, discharge, is notified to each of the accountants and authorizing officers
concerned.
The ordinance is endorsed with the executory formula.

Sub-paragraph 2: Provisions applicable to the contentious phase
Article R262-72

When a proceeding has been opened under the conditions provided for in Article L. 262-57, the indictment of the
public prosecutor, as well as the name (s) of the magistrate (s) responsible for the investigation and, where applicable, that of the
or verifiers, are notified to each of the certified or de facto accountants, as well as to the authorizing officer in
functions.

Article R262-73

The parties to the proceedings to whom an indictment has been notified may, as soon as this notification, address the
registry of the chamber their written observations or documents, which are communicated to each of the
other parts. These exhibits are on file.
The parties to the proceedings are required to comply with requests for explanation or production of documents
formulated by the rapporteur until its closure, within a time limit set by him and which cannot be
less than fifteen days following receipt of this request. The explanations and documents produced are
entered in the file and communicated by the registry to each of the other parties to the proceedings if the rapporteur
notes that they contain new elements.
As soon as the proceedings are opened, the parties to the proceedings have access to the file consisting of the documents on which the
indictment is founded and those paid during the investigation. They can ask the registry for a copy of
documents in the file.

Article R262-74

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The rapporteur shall record his analysis of the observations, explanations and documents produced by the parties to
the instance and its proposals for action to be taken in a report at the end of the judgment, which is filed with the registry and
communicated to the public prosecutor under the conditions provided for in article R. 262-14.
The parties to the proceedings are informed of the filing of the report concluding the investigation, of the conclusions of the
prosecution, as well as the possibility of consulting these documents.

Article R262-75

The report is included, in agreement with the prosecution, on the agenda of a training session
competent ruling in a public hearing.

Article R262-76

The parties to the proceedings are informed of the day of the public hearing at least seven days before the hearing,
whose agenda is posted at the entrance of the territorial chamber of accounts.
A reviser is appointed from among the judges of the trial formation by the president.
If new observations or documents other than those already in the file are produced by
part between the end of the investigation and the day of the hearing, they are communicated to the members of the
judgment formation. The other parties to the proceedings are informed of the production of these documents as well as
the possibility of consulting them.

Article R262-77

At the public hearing, after the report of the rapporteur and the conclusions of the representative of the prosecution, the
parties to the proceedings may make submissions, either in person or through a lawyer
supplementing those provided in writing.
At the end of the debates, the chairman gives the floor last to the accountants involved or their advisers.

Article R262-78

The judgment formation may invite any person whose skill or special knowledge
would be of such a nature as to usefully enlighten him on the solution to be given to a dispute, to produce observations on the
points it determines.
The notice is put in writing. It is communicated to the parties.
The person concerned does not take part in the deliberation.

Article R262-79

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Those attending the hearing should observe a dignified demeanor and maintain due respect for
justice. They are prohibited from speaking uninvited, giving signs of approval or showing signs of
disapproval, or to cause any disorder.
The president of the trial formation can expel any person who does not comply with his
injunctions, without prejudice to any criminal or disciplinary proceedings that may be brought against it.

Article R262-80

After the public hearing, the formation of judgment deliberates without the presence of the rapporteur and the
Public minister. She hears the reviser.
If it is necessary to proceed to a vote, the chairman successively collects the opinion of each of the
magistrates in reverse order of their seniority in their grade. He is the last to nod.
Only those magistrates who attended the public hearing and the public hearing take part in the decision for a given report.
all deliberation sessions.

Article R262-81

The formation of judgment decides by a judgment which aims at the judged accounts, the examined documents as well as
the legislative and regulatory provisions to which it applies.
The judgment, reasoned, rules on each of the complaints of the indictment and on the observations of the parties
to which it has been notified.
Mention is made that the rapporteur and, where applicable, the parties to the proceedings have been heard, and that the
representative of the prosecution concluded. The names of the magistrates of the formation of judgment who have
participated in the deliberation are mentioned therein.
The judgment mentions the date of the public hearing and the one on which it was pronounced, the main
procedural acts and the legislative and regulatory provisions to which it is applied.
The judgment minute is signed by the chairman of the session and by the clerk.
The judgments are endorsed with the executory formula.
The territorial chamber of accounts rules in the same way in matters of de facto management,
reformation or review of judgment.

Article R262-82

The judgments are notified to the accountants, to the authorizing officer in office, to the public prosecutor as well as,
when the decision concerns their department, to the ministers concerned.

Article R262-83

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When the presiding judge finds that a judgment or an order is tainted
a material error or omission not likely to have had an influence on the judgment of
the case, it may, by decision rendered within two months from the notification to the parties, include
make the corrections that the reason requires. This decision is made after consulting the public prosecutor.
Notification of the decision reopens, where applicable, the time limit for appealing against the judgment or
the prescription thus corrected.
A party may request rectification of a judgment or order where it considers that this
decision is vitiated by a material error or omission not likely to have exerted an influence
on the judgment of the case. The applicable procedure is that provided for in the two preceding paragraphs. This
request is, by itself, without influence on the course of the time limit for appealing against this
judgment or order.

Paragraph 2: Provisions relating to the judgment of de facto management
Article R262-84

The procedure applicable to the judgment of the accounts of de facto accountants is that applicable to accountants
patents for the litigation phase.
The provisions relating to the rights and obligations of the parties defined by these articles are applicable to
persons implicated in the context of de facto accounting.

Article R262-85

By decision of the territorial chamber of accounts, the public prosecutor addresses the de facto accountant and
to the authorizing officer of the community concerned a request that the deliberative assembly of the
authority decides on the public utility nature of the expenditure giving rise to the declaration
de facto management, under the conditions provided for in Article L. 1612-19-1 of the General Code of Communities
territorial.

Article R262-86

After the chamber has declared de facto management, it judges the accounts produced and rules on the application.
of the fine provided for in article R. 262-13, in view of the new conclusions of the financial prosecutor, but without
new requisition on his part.

Paragraph 3: Remedies
Sub-paragraph 1: Appeal
Article R262-87

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The judgments and orders rendered by the territorial chamber of accounts can be challenged in their
final provisions by way of appeal to the Court of Auditors.

Article R262-88

The right to lodge an appeal belongs to the accountants or their successors in title, to the legal representatives of the
communities or public bodies concerned or, failing them, to taxpayers duly authorized in
the conditions provided for in Articles L. 316-5 to L. 316-8 of the Municipalities Code, to the public prosecutor at the
Territorial Chamber of Accounts and to the Attorney General at the Court of Accounts.

Article R262-89

The public prosecutor and, insofar as they demonstrate an interest, the other persons mentioned in
Article R. 262-88 are entitled to cross-appeal in the briefs or observations they
produce.

Article R262-90

The appeal, signed by the interested party, must be filed or addressed to the registry of the territorial chamber
accounts.
The request must contain, on pain of nullity, the statement of the facts and means, as well as the conclusions of the
applicant. It must be accompanied by the documents on which it is based and a copy of the judgment or
of the contested order.

Article R262-91

The appeal must be lodged within two months from the notification of the judgment or of
the prescription.
For people domiciled abroad, the appeal period is increased by two months.
When the appeal is made by a taxpayer, under the conditions set out in article R. 262-88, the duration of
the proceeding before the administrative jurisdiction to obtain the authorization to plead is not included for the
computation of said time limit.

Article R262-92

The date to be taken into account to assess whether the time limit defined in the first paragraph of article R. 262-91 has been
respected is that of the registration of the request at the registry of the chamber.

Article R262-93

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The registry communicates, within fifteen days of its receipt, the request to the other persons having
right to appeal.

He immediately sends a copy to the Attorney General at the Court of Auditors.

Article R262-94

Within one month of the transmission provided for in the first paragraph of article R. 262-93, the parties
can take cognizance of all the documents at the registry of the territorial chamber of accounts
attached to the appeal and produce defense briefs. During the same period, the public prosecutor may
present their observations.
A copy of these pleadings and observations is notified by the registry to the applicant and to the other parties, who
may, within a period of one month from the date of this transmission, produce a reply, which is itself
even sent to the parties, and may be the subject of a rejoinder within fifteen days.
The public prosecutor may submit observations on the defense and reply briefs produced by
the different parts. These observations are notified to the interested parties.

Article R262-95

If new documents are added to the file, the applicant and the other parties have a period of fifteen
days to take cognizance of it and possibly present their observations to the registry of the chamber
territorial accounts.

Article R262-96

The appeal file is sent to the registry of the Court of Auditors by the registry of the territorial chamber
who notifies the applicant and the other parties.
The accounts concerned by the contested judgment may be attached to the appeal file, in whole or in part,
at the initiative of the public prosecutor at the chamber or at the request of the public prosecutor at the Court of
accounts.
For transmission, the provisions of articles D. 262-105 and D.
262-106.

Sub-paragraph 2: Revision
Article R262-97

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I. - The accountant, or his successors in title, may request, after expiry of the appeal periods, the revision
a judgment or an order by producing justifications recovered from the judgment or
the prescription.
The request for revision is filed or addressed to the registry of the territorial chamber of accounts. She must
include a statement of the facts and grounds invoked by the applicant and be accompanied by a copy of the
judgment or order under appeal as well as the justifications on which it is based.
II. - The territorial chamber of accounts can proceed to the revision of a judgment or of an ordinance, for
cause of error, omission, false or duplication, either ex officio or at the request of the public prosecutor, which
can be taken on its own initiative or at the request of interested communities or public establishments
or the High Commissioner.
III. - The president of the competent court formation, or the magistrate delegated for this purpose, appoints a
magistrate responsible for examining the request for review. This is notified to the parties, who have a deadline
fifteen days to produce a brief.
The report is communicated to the prosecution, which presents its conclusions.
The competent court formation decides on the revision of a judgment or an order, after
public hearing, by a single judgment on the admissibility of the request and, if necessary, on the merits of the
the case.

Sub-paragraph 3: Reform
Article D262-98

Accountants, legal representatives of municipalities and other bodies whose accounts are subject to
administrative clearance or failing them, duly authorized taxpayers under the conditions provided for in
Articles L. 316-5 to L. 316-8 of the Municipalities Code as well as the representative of the State in New Caledonia
and the financial prosecutor at the territorial chamber of accounts may request from the territorial chamber
of the accounts the reform of the discharge orders taken by the competent State authority within a period of
six months from their notification.
When the appeal is presented by a taxpayer, the duration of the proceedings before the administrative court
to obtain the authorization to seize the public prosecutor is not included in this period.

Article D262-99

The appeal for reform against a discharge order issued by the competent authority of the State must be
filed or sent to the registry of the territorial chamber of accounts.
The filing of the appeal interrupts, from the date of its registration, the six-month period provided for
Article L. 262-38.
The appeal must, on pain of nullity, set out the facts and the means as well as the conclusions. He must be
supported by all the documents necessary to establish the merits of the request and, except as regards
concerns authorized taxpayers, an amplification of the contested decree.
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The registry at the territorial chamber of accounts communicates the appeal to the competent State authority and
to other interested parties referred to in article D. 262-102. This formality is deemed to have been completed with regard to ministers.
interested in sending to the representative of the State in New Caledonia.

Article D262-100

The competent state authority draws up a report on the facts and reasons invoked within one month.
in the appeal that it addresses to the clerk of the regional chamber of accounts. This notifies the
applicant and other interested parties.
Within a period of one month from the date of this transmission, the interested parties may consult the registry
of the territorial chamber of accounts of all the documents attached to the appeal and produce briefs
in defense. A copy of these briefs is sent by the registry to the applicant and to other interested parties who
may, within one month from the date of such transmission, produce a reply which is itself
even sent to interested parties.
If, during the proceedings, new documents are added to the file, the applicant and the other interested parties
are notified by the clerk of the territorial chamber of accounts. They have a period of fifteen days
to get acquainted with it at the registry of the territorial chamber of accounts.

Article D262-101

The appeal file is sent by the public prosecutor to the territorial chamber of accounts which decides,
after a public hearing, on the admissibility of the appeal and, if applicable, on the merits of the dispute.

Paragraph 4: Notification and communication of judgments and
prescriptions
Article D262-102

The secretary general of the territorial chamber of accounts notifies the judgments and orders to
persons mentioned in Articles R. 262-71 and R. 262-82. Subject to the provisions of articles
D. 262-103, D. 262-104 and D. 262-105, this notification, with regard to certified accountants, is
carried out under the guise of local public finance directors who, within fifteen
days, judgments and orders to accountants electronically or, exceptionally, by any other
probative means.
The local directors of public finances send to the secretary general of the territorial chamber
accounts the supporting documents for the notification to the certified accountants.

Article D262-103

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Judgments and orders rendered by the territorial chamber of accounts on the accounts
of national public establishments are notified directly to the accountants concerned by the secretary
general of the room.
A copy of the judgment or the order is sent to the first president of the Court of Auditors.

Article D262-104

Judgments rendered by the territorial audit chamber following an appeal for review are notified
accountants and interested parties under the conditions set out in article D. 262-103, the local director
public finances being advised.

Article D262-105

In the event of incapacity, absence or death of the accountants, the notification is made under the same conditions.
to their legal representatives or to their heirs.

Article D262-106

If following the refusal of the accountant, his legal representatives or his heirs, or for any other
cause, the notification by registered letter or by electronic means cannot reach its addressee, the
secretary general of the territorial chamber of accounts sends the judgment or order to the director
competent local public finance office instead of the last known or declared domicile.
Upon receipt of the judgment or order, the local director of public finances has a
notification in person or at home by a public finance bailiff who withdraws a receipt and
draw up a report.
If, in the performance of this mission, the bailiff does not find the address indicated nor the accountant himself
not even a member of his family or a person in his service who agrees to receive the judgment or
the order and to give a receipt thereof, the judgment or order is filed by him at the secretariat of the
town hall of the commune of the domicile. He draws up a report of these facts which is attached to the judgment or to
the prescription.
A notice, written in the following terms, will be posted for one month at the door of the town hall, within the framework
reserved for official posters:
Mr ... (name and capacity) is informed that a judgment or an order concerning him has been rendered by the
territorial chamber of ... on the date of ... A copy of this judgment or order is filed at
secretariat of the town hall, where it will be given to him against receipt. Failure to do so before (expiration date
period of one month), the notification of said judgment or order will be considered as having
was validly made on that date with all the legal consequences that it entails.
The accountant's receipt or, failing that, the report of the public finance bailiff and the
the mayor's certificate confirming the posting for one month must be sent without delay by the latter to the
secretary general of the territorial chamber of accounts.

Article D262-107
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The judgments of the territorial chamber of accounts concerning persons declared de facto accountants
are notified to them by the secretary general of the territorial chamber of accounts.

Where applicable, this notification is made in accordance with the procedures referred to in Articles D. 262-104 and D. 262-105
of this code.
De facto management judgments are notified in the same forms to the representative and to the accountant.
of the community or of the public establishment concerned as well as to the representative of the State in New
Caledonia. The financial prosecutor and the local director of public finances receive communication
of said judgments.

Article D262-108

The judgments and orders of the territorial chamber of accounts on the accounts produced by the
certified accountants or de facto accountants are notified by the Secretary General to the representative of the
community or public establishment.
They are transmitted by the secretary general to the financial prosecutor and, through him, to the prosecutor.
general at the Court of Auditors. When they rule on the accounts of a national public establishment deemed
in application of the second paragraph of article L. 111-15 of this code, these judgments and orders
are notified by the Secretary General to the ministers concerned.

Article D262-109

When a judgment has pronounced a debit or a fine, it is communicated to the Minister in charge of the budget
by the Secretary General of the Court of Auditors. It is also transmitted by the Secretary General of the
chamber in the local director of public finances who ensures the execution of the recovery.

Article D262-110

The judgments of the territorial chamber of accounts can be published or communicated to third parties.
Orders pronouncing the discharge of an accountant and declaring him possibly to leave his management
are communicable to third parties.

Paragraph 5: Miscellaneous provisions
Article D262-111

The provisions of article D. 241-5 on the communication of judgments and documents are applicable to the
Territorial Chamber of Accounts of New Caledonia.

Sub-section 3: Provisions relating to the control of accounts and
management
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Paragraph 1: Opening of the control
Article R262-112

The president of the territorial chamber of accounts informs by letter the authorizing officer of the community or the
head of the body concerned for initiating the audit and management procedure,
as well as, where applicable, the authorizing officers or managers previously in office for all or part of the
period examined.

Article R262-113

The president of the competent body may, on his own initiative or at the request of the public prosecutor, designate
a counter-rapporteur.

Article R262-114

The control of the bodies referred to in Articles L. 262-8 to L. 262-10 and L. 262-11-2 is initiated after the
prosecution has made its opinion known. In this case, the letter mentioned in article R. 262-112 specifies the
exercises to be checked.

Article R262-114-1

When the financial assistance provided to the legal representative of the organizations referred to in Articles L. 262-8 to
L. 262-10 by a local authority or a local public establishment is allocated in the form of a
grant allocated to a specific expenditure and that it does not exceed 50% of the total resources of the
beneficiary, control is limited to the employment account that the latter must establish. If the employment account is not
not kept, control covers all accounts and management.

Paragraph 2: Deliberations
Article R262-115

The meeting of the competent deliberative body during which the examined report is not public.
The formation deliberates on the rapporteur's proposals and, where applicable, the opinion of the counter-rapporteur and the
conclusions of the prosecution.
If it is necessary to proceed to a vote, the president of the formation successively collects the opinion of the
rapporteur, then from each of the advisers, speaking in the reverse order to that resulting from their rank and
their seniority in the grade; he is the last to nod. Only take part in the decision, for each report
examined, members having attended all of the relevant session (s), including hearings.
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The rapporteur has the right to vote. In the event of more than one rapporteur, they have one vote.
deliberative.
When the financial attorney attends the session, he presents his conclusions and takes part in the debate but not
to deliberation.

Article R262-116

Anyone whose competence or knowledge would be of a nature to usefully inform the training
deliberative committee may be invited by the president of the deliberative panel to produce written observations
or oral.

Paragraph 3: Provisional observations
Article R262-117

The president of the territorial chamber of accounts addresses the authorizing officers of the communities and
managers of the audited bodies the report containing the provisional observations provided for in Article L.
262-65.
He addresses the authorizing officers of the local authorities and the directors of the controlled bodies having
left their functions the part of this report concerning their management.
He sends the report or extracts from this report to any person explicitly implicated.
The notification of this report or extracts from this report indicates the deadline, which may not be less than two
months, in which the recipients can provide a written response and mentions the possibility that they have
to be heard by the chamber in application of article L. 262-66.

Article R262-117-1

When the annual work program of the territorial chamber of accounts provides for controls of
accounts and management of a local authority and one or more organizations to which it contributes
financial assistance exceeding 1,500 euros or in which it holds more than half of the capital or
voice of the deliberative bodies or over which it exercises a preponderant decision-making or management power,
the corresponding observations may appear in a single provisional observations report.
The same applies when the annual work program of the territorial chamber of accounts provides for
the audits of the accounts and the management of a public inter-municipal cooperation establishment,
or several of its member municipalities and one or more bodies to which it provides assistance
financial institution exceeding 1,500 euros or in which it holds more than half of the capital or of the votes of
deliberative bodies or over which it exercises a preponderant decision-making or management power.

Article R262-118

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The recipients of the report of provisional observations or extracts from this report may request
to be consulted at the clerk of the territorial chamber of accounts, in person or through a
duly authorized representative, the documents and documents in the file on which the observations are based
concerning them.

Article R262-119

The persons referred to in Article L. 262-51 whom the Territorial Audit Chamber decides to hear are
convened by the president of the chamber.
This summons specifies the points on which the chamber will hear them and is accompanied, if necessary, by
any document that the president of the chamber considers useful for the hearing.

Paragraph 4: Hearings
Article R262-120

The persons mentioned in article L. 262-66 may request by letter addressed to the president of the chamber
territorial accounts to be heard by the chamber to present any observations before decision
definitive.
These observations supplement and clarify those provided in writing on the cases which concern them.
The president of the chamber acknowledges receipt of this request and sets the date on which the hearing will take place.

Article R262-121

The hearings provided for in article R. 262-119 take place before one of the competent
deliberate, as listed in Articles R. 262-22 and R. 262-23. They are not public.
A register of hearings is kept by the registry of the chamber. He mentions the list of people heard
and the date of the hearings. The clerk may take note, at the behest of the president, of the progress of the
the hearing and statements by the people heard.

Paragraph 5: Final observations
Article R262-122

After examining the written responses to the provisional observations and any hearings, the
Territorial Chamber of Accounts may draw up its final observations report.
It can also stop its report of final observations in the absence of a written response in the
two-month period provided for in article L. 262-65 of this code.

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This report is notified by the president of the territorial chamber of accounts, under the conditions provided for in
Article L. 262-67, to the authorizing officer of the local authority or the manager of the controlled body, as well
that, as far as they are concerned, to the person or those who were in office during the years examined.

Article R262-123

The final observations report drawn up by the territorial chamber of accounts during the examination of the
management of a public establishment is transferred, if the chamber considers it useful, to the local authority
of the establishment.

Article R262-124

Sending of the final observations report mentioned in article L. 262-67 of this code is suspended.
from the first day of the third month preceding the month in which the
elections for the community concerned and until the day after the ballot when the election is acquired.

Article R262-125

Pursuant to Article L. 262-68, each recipient may send to the registry of the territorial chamber
of the accounts a response that he personally signs. At the end of the one-month period provided for in the same
article, the report of final observations, accompanied, if applicable, by the answer (s) received,
is notified by the president of the territorial chamber of accounts to the authorizing officer of the community or to the
director of the audited body with a view to communication to the deliberative body provided for in Article L. 262-69
of this code.

Article R262-126

On receipt of the final observations report to which the responses received are attached, the authorizing officer of the
local authority or the manager of the audited body informs the territorial chamber of accounts of the date
of the closest meeting of the deliberative assembly or of the collegiate decision-making body, and communicates, in
appropriate time, copy of its agenda.

Article R262-127

When the territorial chamber of accounts has decided not to make final observations, the
Chairman sends a letter to the addressees referred to in Article L. 262-67 indicating the closure of the procedure.

Paragraph 6: Communication of observations
Article R262-128

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The final observations report to which the responses received are attached may be made public by
the territorial chamber of accounts as soon as the first meeting of the deliberative assembly or of
the collegial decision-making body following its reception by the community or the body subject to the control of the
bedroom.

Article R262-129

The president of the territorial chamber of accounts communicates to the representative of the State as well as to the
local director of public finances the final observations to which the responses received are attached.

Article R262-130

The president of the territorial chamber of accounts and the representative of the public prosecutor may, on
decision of the deliberative formation, send communications to the accountants of the communities and
controlled public establishments, to the high commissioner and, where applicable, to the heads of decentralized services
of the State exercising within the jurisdiction of the chamber.
The observations adopted by the chamber and likely to concern the administrations, services and
central state bodies are transmitted to the Court of Auditors or to the Attorney General at the said Court
with a view to their communication to the authorities concerned.

Paragraph 7: Corrections of final observations
Article R262-131

When the president of the territorial chamber of accounts notes that the drafting of the report
of final observations is vitiated by a material error or omission, it may, by decision taken
after obtaining the consent of the public prosecutor, make the necessary corrections.
The notification of corrected observations replaces that provided for in article R. 262-125.

Article R262-132

Within one year of the communication of the final observations report to the general meeting
decision-making body of the community or to the collegial decision-making body of the body which has been the subject of an audit
accounts and management, a request for rectification of an error or omission of said report may be
sent to the registry of the chamber by the persons mentioned in article L. 262-73.
It includes the statement of facts and the reasons invoked and is accompanied by the justifications on which
it is based.

Article R262-133

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The president of the territorial chamber of accounts transmits the request for rectification to any person
by name or explicitly concerned by the said request and, where applicable, to the authorizing officers and
managers of controlled legal entities. It specifies the deadline, which cannot be less than one month, within
which they may submit written observations or request to be heard by the chamber. It informs
also the author of the request of the date on which he can request his hearing by the chamber.
The territorial chamber of accounts decides on the request for rectification by a decision which
is notified by letter from the president to the applicant as well as to the authorizing officer or head of the body
concerned. From this reception, this decision is appended to the final observations report.

Paragraph 8: Provisions specific to the supervision of establishments
and social and medico-social services and health establishments
private
Article R262-134

The control provided for in Article L. 262-10 may relate to the accounts and management of legal persons
concerned or on those of one or more of their establishments, services or activities.

Article R262-135

When a controlled legal person pursues activities distinct from those of a
health, social or medico-social within the meaning of article L. 312-1 of the code of social action and families and
of Article L. 6111-1 of the Public Health Code, the control relates only to establishments, services or
activities falling within the scope of these two articles.

CHAPTER III: Control of budgetary acts and the execution of
budgets
Section 1: Provinces and New Caledonia
Paragraph 1: Absence of adoption or transmission of the budget
Article R263-1

When the high commissioner seizes the territorial chamber of accounts, in accordance with articles 84-1 and
183-1 of organic law n ° 99-209 of March 19, 1999 relating to New Caledonia, it attaches to this referral
all the information and documents essential for establishing the budget, as well as the documents
establishing that this information and documents have been communicated to the community or to the establishment
interested public.

All budgets and budgetary decisions relating to the previous year are also attached to the
referral.
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Article R263-2

The high commissioner informs the government or the president of the provincial assembly concerned of the
referral to the territorial chamber of accounts.

Article R263-3

The publication of the opinion of the territorial chamber of accounts is ensured, as soon as it is received, under the
responsibility of the President of the Government of New Caledonia or of the President of the
province concerned; members of the provincial congress or assembly are informed of the content of
this opinion. The notice is published in the Official Journal of New Caledonia by the government or the
president of the provincial assembly.

Paragraph 2: Lack of budget balance
Article R263-4

When the representative of the State seizes the territorial chamber of accounts, in accordance with article 208-2 of
organic law n ° 99-209 of March 19, 1999 relating to New Caledonia, it attaches to this referral, in addition to
voted budget, all the information and documents used to establish it.

Article R263-5

The high commissioner informs the government or the president of the provincial assembly concerned of the
referral to the territorial chamber of accounts.

Article R263-6

The proposals of the territorial chamber of accounts, formulated in accordance with article 208-2 of the
Organic law n ° 99-209 of March 19, 1999 relating to New Caledonia and tending to re-establish
balanced budgets, relate to measures the implementation of which is the sole responsibility of the
community concerned.
The chamber, if it finds that the budget has been voted in real balance and that there is no need to make
proposals, notifies its reasoned decision to the High Commissioner and to the community concerned.
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Article R263-7

The new deliberation of the congress or the provincial assembly concerned, taken in accordance with article
208-2 of the organic law n ° 99-209 of March 19, 1999 relating to New Caledonia, is addressed in the
eight days to the High Commissioner and to the Territorial Chamber of Accounts.

Article R263-8

Within fifteen days of receipt of the new deliberation, the territorial chamber of accounts, if it
considers sufficient the remedial measures adopted, notifies the High Commissioner and the community
concerned an opinion in which it takes note.

Within the same period and if it considers the remedial measures adopted insufficient, the board shall notify
to the High Commissioner, and to the community concerned, a reasoned opinion with a view to settling the budget in the
conditions provided for in article 208-2 of organic law n ° 99-209 of March 19, 1999 relating to the New
Caledonia.

Paragraph 3: Compulsory expenditure
Article R263-9

Referral to the territorial chamber of accounts provided for in article 208-3 of organic law n ° 99-209 of
March 19, 1999 relating to New Caledonia must be justified, quantified and supported by all justifications
useful, and in particular of the voted budget and, where appropriate, of the decisions which modified it.

The president of the chamber communicates the request to the public prosecutor.

He informs the government or the president of the provincial assembly concerned.

Article R263-10

The territorial chamber of accounts decides on the admissibility of the request.

Article R263-11

The territorial chamber of accounts decides on the obligatory nature of the expenditure.

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If the expenditure is compulsory and if the chamber notes the absence or insufficiency of the funds necessary for its
cover, it makes proposals to the High Commissioner so that he can automatically register
credits necessary in accordance with the second paragraph of article 208-3 of organic law n ° 99-209 of 19
March 1999 relating to New Caledonia.

Article R263-12

If the territorial chamber of accounts finds that the expenditure is not compulsory or that the appropriations entered
are sufficient for its coverage, it notifies its decision, which is motivated, to the community concerned and to the
high commissioner.

Article R263-13

The president of the territorial chamber of accounts informs the president of the government or the president of
the provincial assembly concerned of the deadline by which their observations can be presented.

These can be presented either in writing or orally. In the latter case, the president of the
government is mandated by the latter to present its observations. The President of the Government or
the chairman of the meeting may be assisted by a person of their choice.

Article R263-14

When the territorial chamber of accounts is seized by the high commissioner of a budgetary decision, the
the time limit available to formulate proposals runs from receipt at the registry of the whole
documents whose production is required as the case may be by Articles R. 263-1, R. 263-4 and R. 263-9.

Article R263-15

The territorial chamber of accounts formulates its proposals for the regulation of the budget by reasoned opinion
notified to the high commissioner, on the one hand, to the government or to the president of the provincial assembly
concerned, on the other hand.

Article R263-16

The decision by which the High Commissioner regulates the budget and makes it enforceable is sent, within the time limit
twenty days from the notification of the opinion of the territorial chamber of accounts to the government

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or to the president of the provincial assembly concerned as well as to the accountant of New Caledonia or
the province, on the one hand, and the chamber, on the other.

Article R263-17

When a public establishment in New Caledonia, a public establishment in a province or a
interprovincial public establishment is subject to budgetary control provided for in Articles 208-2 and 208-3
of the organic law n ° 99-209 of March 19, 1999 relating to New Caledonia, communications and
notifications mentioned in this section are made to the president of the institution concerned, who
provides under its responsibility the required publications.

Section 2: Municipalities and municipal public establishments and
inter-municipal
Paragraph 1: Absence of adoption or transmission of the budget
Article R263-18

When the high commissioner seizes the territorial chamber of accounts, in accordance with article L. 263-9,
he attaches to this referral all the information and documents essential for establishing the budget,
as well as the documents establishing that this information and documents were communicated to the municipality or to
the public institution concerned.

All budgets and budgetary decisions relating to the previous year are also attached to the
referral.

Article R263-19

The high commissioner informs the municipality or the public establishment concerned of the referral to the chamber
territorial accounts.

Article R263-20

The publication of the opinion of the territorial chamber of accounts is ensured, as soon as it is received, under the
responsibility of the mayor or the president of the public establishment by posting or insertion in a bulletin
official.

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Paragraph 2: Lack of real balance in the budget
Article R263-21

When the high commissioner seizes the territorial chamber of accounts, in accordance with article L.
263-12, it attaches to this referral, in addition to the voted budget, all the information and documents used to
establishing it.

Article R263-22

The high commissioner informs the municipality or the public establishment concerned of the referral to the chamber
territorial accounts.

Article R263-23

The proposals of the territorial chamber of accounts, formulated in accordance with article L. 263-12 and
aimed at restoring budgetary balance, relate to measures the implementation of which falls within the
sole responsibility of the municipality or public establishment concerned.

The chamber, if it finds that the budget has been voted in real balance and that there is no need to make

The chamber, if it finds that the budget has been voted in real balance and that there is no need to make
proposals, notifies its reasoned decision to the high commissioner and to the municipality or public establishment
concerned.

Article R263-24

The new deliberation of the municipal council or the board of directors of the public establishment,
taken in accordance with Article L. 263-12, is sent within eight days to the High Commissioner and to the
territorial chamber of accounts.

Article R263-25

Within fifteen days of receipt of the new deliberation, the territorial chamber of accounts, if it
considers sufficient the remedial measures adopted, notify the High Commissioner, the municipality or
the public institution concerned an opinion in which it takes note.

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Within the same period and if it considers the remedial measures adopted insufficient, the board shall notify
to the high commissioner, to the municipality or to the public establishment concerned a reasoned opinion with a view to the settlement
of the budget under the conditions provided for in Article L. 263-12.

Article R263-26

If a budget decision subject to the transmission provided for in the second paragraph of article L.
263-15 is not adopted in real balance, the high commissioner refers it to the territorial chamber of accounts,
in accordance with article R. 263-21. The procedure provided for in Articles R. 263-23 to R.
263-25.

Article R263-27

If the original budget transmitted to the territorial chamber of accounts, in accordance with the second paragraph
of Article L. 263-15, has not been adopted in real balance, the High Commissioner refers it to the chamber,
in accordance with article R. 263-21. The procedure provided for in Articles R. 263-23 to R.
263-25.

Paragraph 3: Absence of transmission or deficit of the account
administrative
Article R263-28

The procedure defined in Articles R. 263-21 to R. 263-25 applies when a municipality or an establishment
local public has not transmitted the administrative account provided for in Article L. 263-19.

Article R263-29

When the high commissioner seizes the territorial chamber of accounts, in accordance with article L. 263-20,
he attaches to his referral, in addition to the administrative account and the management account, all the documents
budget relating to the financial year concerned and to the following financial year.

Article R263-30

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The proposals of the territorial chamber of accounts, formulated in accordance with article L. 263-20 and
aimed at restoring a balanced budget, relate to measures that are the sole responsibility of
of the municipality or the public establishment concerned, suitable for clearing the observed deficit. They specify the
period during which clearance must take place.

The chamber, if it finds that the deficit does not reach the thresholds set by the aforementioned article L. 263-20 and that it
there is no need to propose remedial measures, notify its reasoned decision to the High Commissioner and to
the municipality or the public establishment concerned.

Article R263-31

When the original budgets for the years during which the deficit is to be absorbed do not show
sufficient measures for this absorption, the territorial chamber of accounts, to which these budgets were
transmitted by the High Commissioner, proposes to the latter the necessary measures, under the conditions set out in
article R. 263-23. When budgets show sufficient measures, the chamber sees it.

Article R263-32

If, in the exercise of its missions, the territorial chamber of accounts finds that the execution of the budget
resulted in a deficit likely to lead to the measures to restore the balance provided for by
Article L. 263-20, it informs the municipality or the public establishment concerned and the High Commissioner. The
the procedure provided for in Articles R. 263-29 and R. 263-30 is applicable.

Article R263-33

The high commissioner seizes the territorial chamber of accounts, in application of the provisions of article L.
263-20, when the closing of the accounts of the municipal or inter-municipal public establishment shows
in the execution of the budget a deficit equal to or greater than 5% of the revenue of the operating section
if it is a group of municipalities with a total of 20,000 inhabitants or more, and at 10% if it is a
group of municipalities with a total of less than 20,000 inhabitants or another municipal public establishment
or intercommunal.

Paragraph 4: Compulsory expenditure
Article R263-34

The referral to the territorial chamber of accounts provided for in article L. 263-21 must be motivated, quantified and
supported by all useful justifications, and in particular the voted budget and, where applicable, the decisions which have
amended.

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The president of the chamber communicates the request to the public prosecutor.

He informs the representative of the municipality or the public establishment.

Article R263-35

When the applicant has been unable to obtain the budget documents, the president of the chamber
territorial accounts are communicated by the high commissioner.

Article R263-36

The territorial chamber of accounts decides on the admissibility of the request. It notes in particular
the quality of the applicant and, if applicable, the interest he has in bringing proceedings.

Article R263-37

The territorial chamber of accounts decides on the obligatory nature of the expenditure.

If the expenditure is obligatory and if the chamber notes the absence or insufficiency of the funds necessary for
its cover, it gives formal notice to the municipality or the establishment concerned to open the said loans by a
decision to modify the budget.

Article R263-38

If the territorial chamber of accounts finds that the expenditure is not compulsory or that the appropriations entered
are sufficient for its coverage, it notifies its decision, which is motivated, to the applicant, to the
municipality or the public establishment concerned and, if he is not the author of the request, to the High Commissioner.

Article R263-39

Within one month of the notification of the notice giving formal notice referred to in article R.
263-37, the municipality or the public establishment concerned proceeds to the opening of the necessary credits. The
corresponding decision is sent to the territorial audit office and to the applicant within eight
days of its adoption.

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Article R263-40

The procedure defined in Articles R. 263-37, second paragraph, to R. 263-39 applies when the highstatutory auditor refers to the territorial audit chamber in accordance with article L. 263-23.

Article R263-41

The president of the territorial chamber of accounts informs the representative of the municipality or
the public establishment of the deadline by which observations can be presented either in writing or
orally under the conditions provided for in Article L. 263-25.

Article R263-42

When the territorial chamber of accounts is seized by the high commissioner of a budgetary decision
or an administrative account, the deadline for making proposals starts
receipt at the registry of all the documents whose production is required, as the case may be, by the
Articles R. 263-18, R. 263-21, R. 263-25, R. 263-26 and R. 263-29. These provisions are applicable when the
chamber is seized of a request for registration of a compulsory expenditure in the budget of a municipality or
local public institution.

Article R263-43

The territorial chamber of accounts formulates its proposals for the regulation of the budget by reasoned opinion
notified to the High Commissioner, on the one hand, to the municipality or public establishment concerned, on the other hand.

Article R263-44

When the referral to the territorial chamber of accounts has the effect of suspending the execution of a budget
until the end of the procedure, under the conditions set by Article L. 263-16, the High Commissioner
directly informs the accountant concerned of this referral.

Article R263-45

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The decision by which the High Commissioner regulates the budget and makes it enforceable is sent, within the time limit
twenty days from the notification of the opinion of the territorial chamber of accounts, to the municipality or
to the public establishment concerned and to its accountant, on the one hand, and to the chamber, on the other hand.

Article R263-46

In the event that an exceptional subsidy is granted to the municipality, in application of article L.
235-5 of the code of municipalities, the high commissioner informs the territorial chamber of accounts by
the intermediary of the public prosecutor.

Section 3: Common provisions
Article R263-47

When the president of the territorial chamber of accounts notes that the drafting of an opinion or a
decision is vitiated by a material error or omission, it may, by decision taken after notice
compliant with the public prosecutor's office, make the necessary corrections.

The notification of this decision replaces the notification of the opinion or the decision subject to rectification.
and carries the same effects.

Article R263-48

In the event of transmission on paper, the notifications provided for in this chapter shall be made by
registered letter with acknowledgment of receipt.

Article R263-49

Without prejudice to the provisions of Articles R. 263-3 and R. 263-20, the opinions and decisions of the Chamber
territorial accounts are communicable to third parties as soon as the first meeting of the assembly has taken place.
deliberating following their receipt by the community or public establishment concerned.

CHAPTER IV: Accountants
Section 1: Statutory provisions
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Section 2: Obligations and missions
Sub-section 1: With regard to New Caledonia, the provinces and
of their public establishments.
Sub-section 2: With regard to municipalities and public establishments
municipal and inter-municipal.
TITLE VII: Provisions applicable in French Polynesia.
Chapter I: The public report of the Court of Auditors.
Article R271-1

The Court of Auditors, with a view to preparing its annual public reports under the conditions provided for in Articles L.
143-6 to L. 143-9, receives communication of the observations of the territorial chamber of accounts likely
to be the subject of an insertion or a mention in the public report.
These observations are accompanied by the documents on which they are based and the opinion of the Ministry.
public.

Chapter II: The Territorial Chamber of Accounts of Polynesia
french
Section 1: Headquarters
Article R272-1

The seat of the territorial chamber of accounts of French Polynesia is fixed at Papeete.

Section 2: Organization.
Sub-section 1: Magistrates
Article R272-2

The magistrates of the territorial chamber of accounts take the oath provided for in article L. 272-27 during
of a solemn audience.

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Paragraph 1: Magistrates of the seat
Sub-paragraph 1: The President
Article R272-3

The president of the territorial chamber of accounts is responsible for the general management of the chamber.
It defines the organization and the annual program of work after consultation of the chamber and opinion of the
Public minister.

It decides on the composition of the sections and fixes their attributions.
It determines the matters which will be deliberated in section and those which will be deliberated in the chamber. He decides their
referral to deliberations of the chamber other than the plenary session.
He presides over formal audiences and sittings of the chamber. He can chair the sessions of the sections.
It distributes the work between the magistrates of the chamber and the rapporteurs mentioned in article L. 212-7, on
proposal from the section presidents concerned when the chamber includes one or more sections.
He decides on the assignment of the auditors of the financial jurisdictions within the chamber.
He appoints the experts to whom the territorial chamber of accounts calls upon.

Article R272-4

The president of the territorial chamber of accounts is the secondary authorizing officer of expenditure and revenue
of the jurisdiction over which he presides. He may delegate his signature to a magistrate and to the secretary general of this
jurisdiction. In the event of the Secretary General's absence, impediment or vacancy, he may delegate his
signature to another chamber official.

Article R272-5

In the event of absence, impediment or vacancy, the president of the territorial chamber of accounts is
replaced by the longest-serving magistrate in the highest grade.

Sub-paragraph 2: The section president
Article R272-6

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Each section of the territorial chamber of accounts is chaired by a section president or, failing that,
by a magistrate of the chamber having at least the rank of first counselor appointed, with his agreement, by
the first president of the Court of Auditors, president of the Superior Council of the regional chambers of
accounts, on the proposal of the president of the chamber, to perform the functions of section president for
a period which cannot exceed one year.

Article R272-7

The section president or the magistrate who exercises these functions organizes the work of the section he
presides.
He participates in the development of the annual work program of the territorial chamber of accounts and
proposes the distribution of work between the magistrates and the rapporteurs of his section. He sets the agenda and
chairs the meetings of the section.
He reports to the president of the chamber on the execution and monitoring of the work assigned to magistrates and
to the rapporteurs of the section. It defines the tasks of the auditors of the financial jurisdictions assigned to its
section.

Article R272-8

The section president can sign in place of the president of the territorial chamber of accounts, after
have received delegation for this purpose, the acts, opinions, decisions or observations of the chamber.

Article R272-9

In the event of absence, impediment or vacancy, the section president is replaced by the magistrate of his
section, the oldest in the highest grade.

Article R272-10

Magistrates holding the rank of section president may exercise the functions of section president,
assessor, rapporteur or counter-rapporteur.

Article R272-11

Magistrates holding the rank of section president may, in addition, be charged by the president with
the chamber of any mission relating to the coordination of investigations and investigation teams, to the

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training of staff, organization and working methods. They can also be loaded by the
president of the chamber to participate in the work of external bodies and commissions.

Paragraph 2: Magistrates of the public prosecution
Article R272-12

The financial prosecutor oversees the application of the law. He exercises the public ministry by means of requisitions,
conclusions or opinions. It sets in motion and exercises public action. He holds the Attorney General near the
Court of Auditors informed of the execution of its missions.

Article R272-13

The public prosecutor ensures that the accounts are produced within the regulatory deadlines and, in the event of delay,
requires the application of the fine provided for by law.
He seizes by indictment the territorial chamber of accounts with a view to bringing the liability into play.
personal and pecuniary accounts of public accountants, on the basis of the information brought to their
knowledge.
He refers to the territorial chamber of accounts the operations that he presumes constitute de facto management,
on communication from the High Commissioner, the local director of public finances, the public prosecutor
Republic or the Attorney General to the Court of Auditors, at his initiative or in view of the findings
made during a control of the territorial chamber of accounts or other information at its disposal. He
requires, if necessary, the application of the fine for interference with the functions of public accountant.
It requires the oath of accountants under the jurisdiction of the territorial chamber of accounts.

Article R272-14

The prosecution submits written conclusions on the reports communicated to it, before their
examination by the competent training.
The reports at the end of the judgment or
order, the reports at the end of the opinion concerning the requests for the automatic recording of an expenditure
mandatory, as well as reports on de facto management or on facts likely to justify a referral
of the Budgetary and Financial Disciplinary Court or a transmission to the public prosecutor or in
view of a contribution to a public report from the Court of Auditors referred to in article L. 143-6.
The financial prosecutor takes part in public hearings, presents his conclusions and takes part in the debate.
In non-judicial proceedings, the reports, with supporting documents, are communicated to him either at his
request, either by decision of the president of the chamber or the president of the section.
He can attend the training sessions provided for in article R. 272-22 and present observations.
oral. He does not take part in the deliberation.
He may attend the hearings provided for in Articles L. 143-0-1 and L. 143-0-2.
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Article R272-15

The financial prosecutor gives the opinions provided for by this code on the draft decisions concerning
the organization and programming of the work of the territorial chamber of accounts.
The financial prosecutor requires the installation of the magistrates in their functions in solemn hearing.
It requires the oath of the auditors and clerks of the territorial chamber of accounts.
He may participate in the commissions or committees set up within the chamber.

Article R272-16

Within the framework of the attributions of the public prosecutor, the financial prosecutor can correspond with all
authorities, administrations and jurisdictions within the jurisdiction of the territorial chamber of accounts.
When the financial prosecutor seizes the public prosecutor's office at the competent court in order to initiate the action
provided for in Article L. 272-48 of this Code, he immediately informs the Attorney General of the Court
accounts of this referral.

Article R272-17

Public prosecution is exercised by one or more financial prosecutors. In the latter case, it is exercised under
the authority of one of them designated by decree.
In the event of absence, impediment or vacancy, he is replaced by the financial attorney most
formerly appointed to the chamber.

Article R272-18

When the vacancy of a post of financial prosecutor with the territorial chamber of accounts is
filled by the appointment of a magistrate assigned to another territorial chamber, the latter is transferred
with his agreement on the vacant post under the conditions provided for in article L. 220-12.

Sub-section 2: Rapporteurs
Article R272-19

The rapporteurs mentioned in Article L. 212-7 may be made available to exercise their functions at
full time or part time.
Full-time rapporteurs participate under the same conditions as magistrates in the exercise of
non-jurisdictional missions of the chamber. To this end, they have all the rights and powers
attributed to magistrates.
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Part-time rapporteurs only participate in deliberation sessions on the cases they
relate.

Sub-section 3: Auditors of financial jurisdictions
Article R272-20

The auditors of the financial jurisdictions collaborate, under the direction and the responsibility of the magistrates
and of the rapporteurs mentioned in article L. 212-7, to the controls falling within the competence of the
which they are affected.

Sub-section 4: Deliberative formations
Article R272-21

The territorial chamber of accounts meets in solemn audience to receive the oath and proceed to
the installation of magistrates. It can also be heard to hear any communication from the president or the
financial attorney.
Formal audiences are public. They are chaired by the president of the chamber and bring together
all the magistrates, in black ceremonial robes.

Article R272-22

The territorial chamber of accounts meets either in plenary formation, or in restricted formation, or in
section, or in combined sections.

Article R272-23

The restricted chamber formation is made up of the president of the chamber, the rapporteur, if applicable
the counter-rapporteur and, as the case may be, the three or four most senior magistrates in the highest grade
Student.

Article R272-24

The number of sections of the territorial chamber of accounts is fixed by decree of the first president of the
Court of Auditors, after opinion of the Superior Council of the regional chambers of accounts.

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A section can refer a case to the chamber.

Article R272-25

The formation in united sections is composed of the president of the chamber and members of the sections
interested in the same case.

Article R272-26

The deliberation groups are made up of an odd number of members including the chairman, the rapporteur
and, where applicable, the counter-rapporteur appointed under the conditions provided for in article R. 272-96.
They bring together at least three members.

Sub-section 5: Management and operation
Article R * 272-27

The Prime Minister prepares regulatory acts and individual measures relating to procedures
applicable to the territorial chamber of accounts, magistrates and staff as well as
functioning of this jurisdiction.

Paragraph 1: Duties of the first president of the Court of
accounts
Article R272-28

The first president determines for the territorial chamber of accounts, after opinion of the public prosecutor and
of the Superior Council of the regional chambers of accounts, the number of magistrates who compose it and the
number of financial attorneys.

Article R272-29

The first president of the Court of Auditors, president of the Superior Council of the regional chambers of
accounts, ensures the management of magistrates and staff of the territorial chamber of accounts as well as
that of its material resources. It takes, on the proposal of the secretary general, the acts relating to the management
and the administration of civil servants coming under the bodies of financial jurisdictions, excluding
appointments in a body, tenure, decisions leading to the final termination of functions,
positions outside the framework and disciplinary sanctions of the third and fourth groups defined in
article 66 of law n ° 84-16 of January 11, 1984.
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The first president is the principal authorizing officer of expenditure and revenue of the territorial chamber of
accounts. It concludes contracts as well as contracts relating to its management.
He may delegate his signature to the Secretary General and to the Deputy Secretaries General of the Court of
accounts. Delegation may also be given to civil servants and non-tenured public officials,
assigned to services of the general secretariat.

Paragraph 2: The Secretary General
Article R272-30

The president of the territorial chamber of accounts is assisted by a secretary general who ensures, under his
authority, the functioning of the registry and administrative services of the chamber.
The secretary general is appointed by decree of the first president of the Court of Auditors, president of the
Superior Council of the regional chambers of accounts, on the proposal of the president of the chamber.

Article R272-31

The secretary general notifies judgments and orders. It issues and certifies the extracts of the copies of
acts concerning the functioning of the territorial chamber of accounts. He may delegate his
signature to the clerk of the chamber.

Article R272-32

In the event of absence, impediment or vacancy, of the secretary general, the president of the territorial chamber
accounts appoints him a substitute.

Paragraph 3: The registry
Article R272-33

The president of the territorial chamber of accounts and the section presidents have access to the registry service
from the room.
The registry prepares the agenda for the meetings of the chamber and the sections, notes the decisions taken and ensures
the keeping of rolls, registers and files. It makes notifications subject to the provisions of article
R. 272-31.
He keeps the list of communicable judgments available to interested persons, in application of
Article R. 272-85, final observation reports, opinions and decisions, mentioned in this code and
communicable in application of book III of the code of relations between the public and the administration.
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It proceeds, under the control of the public prosecutor, to the recording of acts, documents and requests of which it
is seized.

Article R272-34

The president of the territorial chamber of accounts appoints the clerk from among the officials assigned to
bedroom.
He may entrust the function of clerk to the secretary general of the chamber.
The clerk takes an oath before the chamber.

Article R272-35

The president of the territorial chamber of accounts may, in the event of the absence, impediment or vacancy of the
clerk, call on an official assigned to the chamber to replace him. The latter takes an oath before the
bedroom.

Sub-section 6: Miscellaneous provisions
Article R272-36

In the event of the absence or impediment of one of the magistrates composing the territorial chamber of accounts,
this can be supplemented by an adviser from the court of appeal in whose jurisdiction the chamber
territorial has its seat.
Each year, in the first fortnight of December, the first president of the court of appeal
designates by ordinance taken after notice of the general assembly an adviser of the Court one or more
councilors and one or more alternates called upon to complete, in the order of their designation, the chamber
territorial accounts.

Section 3: Statutory provisions.
Article R272-37

The regulatory provisions of Title II of Part One of Book II are applicable to magistrates of
the territorial chamber of accounts of French Polynesia.

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Section 4: Jurisdiction and jurisdiction.
Sub-section 1: Jurisdiction
Article R272-38

Subject to the provisions relating to the administrative clearance of communities and public establishments
local, the territorial chamber of accounts judges, in first instance, the accounts of public accountants
bodies under its jurisdiction; it declares and clears the de facto management and it pronounces the
fine sentences.
It rules on revisions and on rectifications of material errors or omissions of its own judgments.
and ordinances as well as on appeals for reform of the decrees of discharge and discharge of the representative
of the general directorate of public finances in French Polynesia.

Article R272-39

The accounts are produced annually at the territorial chamber of accounts supported by the required documents,
either by making them available on an electronic archiving platform, or by sending them by
electronic or, failing that, on paper under the conditions set for each category of community
or local public establishment or public interest group by the texts applicable to them.
The registry notes the production of the accounts.

Sub-section 2: Condemnation of the accountants to the fine.
Article R272-40

When the territorial chamber of accounts, in application of the provisions of article L. 272-37, decides on
a fine for delay in filing the account of a certified accountant, de facto accountant or
one of the persons mentioned in Article L. 131-10, it does so at the request of the public prosecutor and in
the conditions provided for in Articles R. 272-59 to R. 272-70. The maximum rate of the fine is that provided for in
Articles D. 131-25 to D. 131-27.

Section 5: Control of certain conventions.
Article R272-41

The high commissioner who submits to the territorial chamber of accounts an agreement relating to a market or
a public service delegation, in application of article LO 272-38-1, attached to this referral, in addition to the text
of the deed, all documents and information useful for its examination and relating to its execution.

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The chamber issues a reasoned opinion in which it examines in particular the procurement methods, the economy
general agreement as well as its financial impact on the situation of the community or
the public institution concerned.
This opinion is notified to the High Commissioner as well as to the community or public establishment concerned. It is
communicable as soon as the first meeting of the deliberative assembly has taken place following its reception by the
community or public institution concerned.

Article R272-42

The high commissioner who submits to the territorial chamber of accounts an agreement relating to a market or
to a public service delegation, in application of Article L. 272-38-2, attached to this referral, in addition to the text
of the deed, all documents and information useful for its examination and relating to its execution.
The chamber issues, under the conditions set by article L. 272-38-2, a reasoned opinion in which it examines
in particular the procurement methods, the general economy of the contract as well as its financial impact on
the situation of the community or public establishment concerned.
This opinion is notified to the High Commissioner as well as to the community or public establishment concerned. It is
communicable as soon as the first meeting of the deliberative assembly has taken place following its reception by the
community or public institution concerned.

Article R272-43

The provisions of articles R. 273-18, R. 273-19, R. 273-27 are applicable.

Section 6: Control of the acts of local semi-public companies
Article R272-44

The referral by the High Commissioner of the Republic to the territorial chamber of accounts, in application of
article 186-2 of organic law n ° 2004-192 of February 27, 2004 on the autonomy statute of Polynesia
French, is carried out under the conditions provided for in article R. 273-26.

Referral by the Assembly of French Polynesia or, outside of sessions, by the commission
standing of the territorial chamber of accounts, in application of article 186-2 of organic law no.
2004-192 of February 27, 2004 on the autonomy statute of French Polynesia, is carried out under the conditions
provided for in article R. 273-27.

Section 7: Procedure.

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Sub-section 1: General rules of procedure
Paragraph 1: General principles
Article R272-45

The work included in the annual program of the territorial chamber of accounts is entrusted to
magistrates or to the rapporteurs mentioned in Article R. 272-19 responsible for reporting to the
competent deliberative training. Judicial activities are entrusted only to magistrates.

Article R272-46

The rapporteurs carry out the investigations which they deem useful on documents and on the spot.
They may be assisted by experts appointed under the conditions set by article L. 272-50. These latter
intervene on technical questions under the direction of the rapporteurs.

Article R272-47

If, during its audits, the territorial audit office discovers facts likely to justify
the opening of legal proceedings, the public prosecutor informs the public prosecutor as well as
the Attorney General at the Court of Auditors who notifies the Keeper of the Seals.
The financial prosecutor transmits to the general prosecutor at the Court of Auditors, public prosecutor at the
Court of budgetary and financial discipline, the decisions of referral to this jurisdiction taken by the chamber
territorial accounts.

Article D272-48

The duration of use as current archives, the retention period as intermediate archives
and the final destination, at the end of the retention period as intermediate archives, of the
documents produced and received by the territorial chamber of accounts are defined by agreement between the first
President of the Court of Auditors and the director in charge of the Archives of France.
The duration of use as current archives, the retention period as intermediate archives
and the final destination, at the end of the retention period as intermediate archives, of the
documents received by the competent State authority in support of the accounts for which it is clearing
administrative and documents produced by it during this clearance are jointly defined
by the Director General of Public Finances and the Director in charge of the Archives of France with the approval
the first president of the Court of Auditors.

Article D272-49

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The communication of the supporting documents held by the chamber can be requested from the secretary.
general jurisdiction by accountants, the legal representative of the community or body or
jurisdictions of the judicial or administrative order.
This communication is carried out either on site at the premises of the jurisdiction, or by sending
dematerialized, or, failing that, by sending on paper.
The supporting documents relating to the accounts closed by the competent authority of the State can be
communicated by these authorities to the persons or jurisdictions referred to in the first paragraph of this article; the
conditions of this communication are specified by instruction of the minister in charge of the budget.

Paragraph 2: Exercise of the right of communication
Article R272-50

As part of the exercise of their right of communication, the rapporteurs may request:
- communication, by any digital means or in paper format, of documents, data and
treatments they deem necessary;
- their transcription by any appropriate treatment in a form directly usable for the implementation
the competences of the territorial chamber of accounts;
- the provision of direct access to the organization's information system, to its databases, to
its digital applications, their architecture and documentation.
The territorial chamber of accounts concludes, as necessary, agreements with the communities and
bodies subject to its control in order to determine the technical modalities offering it continuous access
to certain information systems or databases necessary for the exercise of its functions.

Article R272-51

The reporters have access to all buildings owned, tenants or occupants of the communities
and controlled bodies. They can proceed to the verification of supplies, materials, works and
constructions.

Article R272-52

The territorial chamber of accounts is communicated, through the public prosecutor, the reports
inspection services and control bodies.

Paragraph 3: Dematerialization of exchanges
Article R272-53
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To exchange or notify in the context of control procedures, documents, acts or data,
the territorial chamber of accounts and its interlocutors proceed by electronic means or, failing that, by
mail on paper.
The technical characteristics of the applications ensuring electronic transmissions guarantee
the reliability of the identification of stakeholders, the integrity and conservation of documents as well as the
confidentiality of exchanges. This identification of the stakeholders is equivalent to a signature for the application of this
delivered. These applications also guarantee the traceability of these electronic transmissions and allow
establish with certainty the date and time of the provision of a document as well as those of its
first consultation by the recipient. A decree of the first president defines these characteristics and the
technical requirements to be met by users of these applications.

Article R272-54

The transmissions provided for in articles R. 272-53, R. 272-60, R. 272-77, R. 272-84, R. 272-86, R. 272-91
and R. 272-93 which are not made electronically are, by default, by registered letter with
request for acknowledgment of receipt.

Article R272-55

Copies of documents in paper format are made at the expense of the applicants, according to the terms and conditions
scale set by decree of the first president.

Sub-section 2: Provisions relating to judicial activities.
Paragraph 1: Provisions relating to the judgment of the accounts of
certified accountants.
Sub-paragraph 1: Provisions applicable to the non-phase
contentious
Article R272-56

The auditing of accounts is notified to the accountant and to the authorizing officer in office.
The notification specifies the exercise controlled as well as the name of the magistrate (s) in charge of the control and, if
if applicable, that of the auditor (s).

Article R272-57

The rapporteur examines the accounts referred to him for and against.

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He records the results of his investigations and his proposals for follow-up to be given to them in a report.
examination of accounts at the end of judgment which is filed with the registry and then communicated to the public prosecutor in
the conditions provided for in article R. 272-13.

Article R272-58

When the public prosecutor does not retain any charge against the accountant, it transmits its conclusions to the
president of the competent court formation or to a magistrate delegated for this purpose.
In the absence of having requested, within one month of receipt of the conclusions, a report
additional as provided for in Article L. 272-54, the president of the trial formation or the magistrate
delegated for this purpose, by ordinance, releases the accountant from his management.
If no charge remains against him for his successive management and if he has left office, he
is declared, moreover, quits by ordinance.
The discharge order, and, if applicable, discharge, is notified to each of the accountants and authorizing officers
concerned.
The ordinance is endorsed with the executory formula.

Sub-paragraph 2: Provisions applicable to the contentious phase
Article R272-59

When a proceeding has been opened under the conditions provided for in Article L. 272-53, the indictment of the
public prosecutor, as well as the name (s) of the magistrate (s) responsible for the investigation and, where applicable, that of the
or verifiers, are notified to each of the certified or de facto accountants, as well as to the authorizing officer in
functions.

Article R272-60

The parties to the proceedings to whom an indictment has been notified may, as soon as this notification, address the
registry of the chamber their written observations or documents, which are communicated to each of the
other parts. These exhibits are on file.
The parties to the proceedings are required to comply with requests for explanation or production of documents
formulated by the rapporteur until its closure, within a time limit set by him and which cannot be
less than fifteen days following receipt of this request. The explanations and documents produced are
entered in the file and communicated by the registry to each of the other parties to the proceedings if the rapporteur
notes that they contain new elements.
As soon as the proceedings are opened, the parties to the proceedings have access to the file consisting of the documents on which the
indictment is founded and those paid during the investigation. They can ask the registry for a copy of
documents in the file.
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Article R272-61

The rapporteur shall record his analysis of the observations, explanations and documents produced by the parties to
the instance and its proposals for action to be taken in a report at the end of the judgment, which is filed with the registry and
communicated to the public prosecutor under the conditions provided for in article R. 272-14.
The parties to the proceedings are informed of the filing of the report concluding the investigation, of the conclusions of the
prosecution, as well as the possibility of consulting these documents.

Article R272-62

The report is included, in agreement with the prosecution, on the agenda of a training session
competent ruling in a public hearing.

Article R272-63

The parties to the proceedings are informed of the day of the public hearing at least seven days before the hearing,
whose agenda is posted at the entrance of the territorial chamber of accounts.
A reviser is appointed from among the judges of the trial formation by the president.
If new observations or documents other than those already in the file are produced by
part between the end of the investigation and the day of the hearing, they are communicated to the members of the
judgment formation. The other parties to the proceedings are informed of the production of these documents as well as
the possibility of consulting them.

Article R272-64

At the public hearing, after the report of the rapporteur and the conclusions of the representative of the prosecution, the
parties to the proceedings may make submissions, either in person or through a lawyer
supplementing those provided in writing.
At the end of the debates, the chairman gives the floor last to the accountants involved or their advisers.

Article R272-65

The judgment formation may invite any person whose skill or special knowledge
would be of such a nature as to usefully enlighten him on the solution to be given to a dispute, to produce observations on the
points it determines.
The notice is put in writing. It is communicated to the parties.
The person concerned does not take part in the deliberation.

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Article R272-66

Those attending the hearing should observe a dignified demeanor and maintain due respect for
justice. They are prohibited from speaking uninvited, giving signs of approval or showing signs of
disapproval, or to cause any disorder.
The president of the trial formation can expel any person who does not comply with his
injunctions, without prejudice to any criminal or disciplinary proceedings that may be brought against it.

Article R272-67

After the public hearing, the formation of judgment deliberates without the presence of the rapporteur and the
Public minister. She hears the reviser.
If it is necessary to proceed to a vote, the chairman successively collects the opinion of each of the
magistrates in reverse order of their seniority in their grade. He is the last to nod.
Only those magistrates who attended the public hearing and the public hearing take part in the decision for a given report.
all deliberation sessions.

Article R272-68

The formation of judgment decides by a judgment which aims at the judged accounts, the examined documents as well as
the legislative and regulatory provisions to which it applies.
The judgment, reasoned, rules on each of the complaints of the indictment and on the observations of the parties
to which it has been notified.
Mention is made that the rapporteur and, where applicable, the parties to the proceedings have been heard, and that the
representative of the prosecution concluded. The names of the magistrates of the formation of judgment who have
participated in the deliberation are mentioned therein.
The judgment mentions the date of the public hearing and the one on which it was pronounced, the main
procedural acts and the legislative and regulatory provisions to which it is applied.
The judgment minute is signed by the chairman of the session and by the clerk.
The judgments are endorsed with the executory formula.
The territorial chamber of accounts rules in the same way in matters of de facto management,
reformation or review of judgment.

Article R272-69

The judgments are notified to the accountants, to the authorizing officer in office, to the public prosecutor as well as,
when the decision concerns their department, to the ministers concerned.

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Article R272-70

When the presiding judge finds that a judgment or an order is tainted
a material error or omission not likely to have had an influence on the judgment of
the case, it may, by decision rendered within two months from the notification to the parties, include
make the corrections that the reason requires. This decision is made after consulting the public prosecutor.
Notification of the decision reopens, where applicable, the time limit for appealing against the judgment or
the prescription thus corrected.
A party may request rectification of a judgment or order where it considers that this
decision is vitiated by a material error or omission not likely to have exerted an influence
on the judgment of the case. The applicable procedure is that provided for in the two preceding paragraphs. This
request is, by itself, without influence on the course of the time limit for appealing against this
judgment or order.

Paragraph 2: Provisions relating to the judgment of de facto management

Article R272-71

The procedure applicable to the judgment of the accounts of de facto accountants is that applicable to accountants
patents for the litigation phase.
The provisions relating to the rights and obligations of the parties defined by these articles are applicable to
persons implicated in the context of de facto accounting.

Article R272-72

By decision of the territorial chamber of accounts, the public prosecutor addresses the de facto accountant and
to the authorizing officer of the community concerned a request that the deliberative assembly of the
authority decides on the public utility nature of the expenditure giving rise to the declaration
de facto management, under the conditions provided for in Article L. 1612-19-1 of the General Code of Communities
territorial.

Article R272-73

After the chamber has declared de facto management, it judges the accounts produced and rules on the application.
of the fine provided for in article R. 272-38, in view of the new conclusions of the financial prosecutor, but without
new requisition on his part.

Paragraph 3: Remedies.

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Sub-paragraph 1: Appeal
Article R272-74
The judgments and orders rendered by the territorial chamber of accounts can be challenged in their
final provisions by way of appeal to the Court of Auditors.

Article R272-75

The right to lodge an appeal belongs to the accountants or their successors in title, to the legal representatives of the
communities or public bodies concerned or, failing them, to taxpayers duly authorized in
the conditions provided for in Articles L. 2132-5 to L. 2132-7 of the General Code of Local Authorities and to
article 186-1 of organic law n ° 2004-192 of February 27, 2004 on the autonomy statute of Polynesia
French, to the public prosecutor at the territorial chamber of accounts and to the general prosecutor at the Court
accounts.

Article R272-76

The public prosecutor and, insofar as they demonstrate an interest, the other persons mentioned in
Article R. 272-75 are entitled to lodge an incidental appeal in the briefs or observations they
produce.

Article R272-77

The appeal, signed by the interested party, must be filed or addressed to the registry of the territorial chamber
accounts.
The request must contain, on pain of nullity, the statement of the facts and means, as well as the conclusions of the
applicant. It must be accompanied by the documents on which it is based and a copy of the judgment or
of the contested order.

Article R272-78

The appeal must be lodged within two months from the notification of the judgment or of
the prescription.
For people domiciled abroad, the appeal period is increased by two months.
When the appeal is made by a taxpayer, under the conditions set out in article R. 272-75, the duration of
the proceeding before the administrative jurisdiction to obtain the authorization to plead is not included for the
computation of said time limit.

Article R272-79

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The date to be taken into account to assess whether the time limit defined in the first paragraph of article R. 272-78 has been
respected is that of the registration of the request at the registry of the chamber.

Article R272-80

The registry communicates, within fifteen days of its receipt, the request to the other persons having
right to appeal.
He immediately sends a copy to the Attorney General at the Court of Auditors.

Article R272-81

Within one month of the transmission provided for in the first paragraph of article R. 272-80, the parties
can take cognizance of all the documents at the registry of the territorial chamber of accounts
attached to the appeal and produce defense briefs. During the same period, the public prosecutor may
present their observations.
A copy of these pleadings and observations is notified by the registry to the applicant and to the other parties, who
may, within a period of one month from the date of this transmission, produce a reply, which is itself
even sent to the parties, and may be the subject of a rejoinder within fifteen days.
The public prosecutor may submit observations on the defense and reply briefs produced by
the different parts. These observations are notified to the interested parties.

Article R272-82
If new documents are added to the file, the applicant and the other parties have a period of fifteen
days to take cognizance of it and possibly present their observations to the registry of the chamber
territorial accounts.

Article R272-83

The appeal file is sent to the registry of the Court of Auditors by the registry of the territorial chamber
who notifies the applicant and the other parties.
The accounts concerned by the contested judgment may be attached to the appeal file, in whole or in part,
at the initiative of the public prosecutor at the chamber or at the request of the public prosecutor at the Court of
accounts.
For transmission, the provisions of articles D. 272-88 and D.
272-89.

Sub-paragraph 2: Revision
Article R272-84
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I. - The accountant, or his successors in title, may request, after expiry of the appeal periods, the revision
a judgment or an order by producing justifications recovered from the judgment or
the prescription.
The request for revision is filed or addressed to the registry of the territorial chamber of accounts. She must
include a statement of the facts and grounds invoked by the applicant and be accompanied by a copy of the
judgment or order under appeal as well as the justifications on which it is based.
II. - The territorial chamber of accounts may revise a judgment or an order,
for error, omission, false or duplication, either ex officio or at the request of the public prosecutor,
which can be taken on its own initiative or at the request of communities or public establishments
interested parties or the High Commissioner.
III. - The president of the competent court formation, or the magistrate delegated for this purpose, appoints a
magistrate responsible for examining the request for review. This is notified to the parties, who have a deadline
fifteen days to produce a brief.
The report is communicated to the prosecution, which presents its conclusions.
The competent court formation decides on the revision of a judgment or an order, after
public hearing, by a single judgment on the admissibility of the request and, if necessary, on the merits of the
the case.

Paragraph 4: Notification and communication of judgments and
prescriptions
Article D272-85

The secretary general of the territorial chamber of accounts notifies the judgments and orders to
persons mentioned in Articles R. 272-58 and R. 272-69. Subject to the provisions of Articles D.
272-86, D. 272-87 and D. 272-88, this notification, with regard to certified accountants, is made
under cover of the local directors of public finances who send, within fifteen days, the
judgments and orders to accountants electronically or, exceptionally, by any other means
convincing.
The local directors of public finances send to the secretary general of the territorial chamber
accounts the supporting documents for the notification to the certified accountants.

Article D272-86

Judgments and orders rendered by the territorial chamber of accounts on the accounts
of national public establishments are notified directly to the accountants concerned by the secretary
general of the room.
A copy of the judgment or the order is sent to the first president of the Court of Auditors.

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Article D272-87

Judgments rendered by the territorial audit chamber following an appeal for review are notified
accountants and interested parties under the conditions set out in article D. 262-103, the local director
public finances being advised.

Article D272-88

In the event of incapacity, absence or death of the accountants, the notification is made under the same conditions.
to their legal representatives or to their heirs.

Article D272-89

If following the refusal of the accountant, his legal representatives or his heirs, or for any other
cause, the notification by registered letter or by electronic means cannot reach its addressee, the
secretary general of the territorial chamber of accounts sends the judgment or order to the director
local public finance department of the last known or declared domicile.
Upon receipt of the judgment or order, the local, departmental or, where applicable, regional director
public finance has a notification in person or at home by a bailiff
public finances which withdraws a receipt and draws up a report.
If, in the performance of this mission, the bailiff does not find the address indicated nor the accountant himself
not even a member of his family or a person in his service who agrees to receive the judgment or
the order and to give a receipt thereof, the judgment or order is filed by him at the secretariat of the
town hall of the commune of the domicile. He draws up a report of these facts which is attached to the judgment or to
the prescription.
A notice, written in the following terms, will be posted for one month at the door of the town hall, within the framework
reserved for official posters:
Mr ... (name and capacity) is informed that a judgment or an order concerning him has been rendered by the
territorial chamber of ... on the date of ... A copy of this judgment or order is filed at
secretariat of the town hall, where it will be given to him against receipt. Failure to do so before (expiration date
period of one month), the notification of said judgment or order will be considered as having
was validly made on that date with all the legal consequences that it entails.
The accountant's receipt or, failing that, the report of the public finance bailiff and the
the mayor's certificate confirming the posting for one month must be sent without delay by the latter to the
secretary general of the territorial chamber of accounts.

Article D272-90

The judgments of the territorial chamber of accounts concerning persons declared de facto accountants
are notified to them by the secretary general of the territorial chamber of accounts.

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Where applicable, this notification is made in accordance with the procedures referred to in Articles D. 272-87 and D. 272-88
of this code.
De facto management judgments are notified in the same forms to the representative and to the accountant.
of the community or public establishment concerned as well as to the representative of the State in the
department. The financial prosecutor and the local director of public finances receive communication
of said judgments.

Article D272-91

The judgments and orders of the territorial chamber of accounts on the accounts produced by the
certified accountants or de facto accountants are notified by the Secretary General to the representative of the
community or public establishment.
They are transmitted by the secretary general to the financial prosecutor and, through him, to the prosecutor.
general at the Court of Auditors. When they rule on the accounts of a national public establishment deemed
in application of the second paragraph of article L. 111-15 of this code, these judgments and orders
are notified by the Secretary General to the ministers concerned.

Article D272-92

When a judgment has pronounced a debit or a fine, it is communicated to the Minister in charge of the budget
by the Secretary General of the Court of Auditors. It is also transmitted by the Secretary General of the
chamber in the local director of public finances who ensures the execution of the recovery.

Article D272-93

The judgments of the territorial chamber of accounts can be published or communicated to third parties.
Orders pronouncing the discharge of an accountant and declaring him possibly to leave his management
are communicable to third parties.

Paragraph 5: Miscellaneous provisions
Article D272-94

The provisions of article D. 241-5 on the communication of judgments and documents are applicable to the
Territorial Chamber of Accounts of French Polynesia.

Sub-section 3: Provisions relating to the control of accounts and
management
Paragraph 1: Opening of the control
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Article R272-95

The president of the territorial chamber of accounts informs by letter the authorizing officer of the community or the
head of the body concerned for initiating the audit and management procedure,
as well as, where applicable, the authorizing officers or managers previously in office for all or part of the
period examined.

Article R272-96

The president of the competent body may, on his own initiative or at the request of the public prosecutor, designate
a counter-rapporteur.

Article R272-97

The control of the bodies referred to in Articles L. 272-8 to L. 272-10 and L. 272-13 is initiated after the
prosecution has made its opinion known. In this case, the letter mentioned in article R. 272-95 specifies the
exercises to be checked.

Article R272-97-1

When the financial assistance provided to the legal representative of the organizations referred to in Articles L. 272-8 to
L. 272-10 by a local authority or a local public establishment is allocated in the form of a
grant allocated to a specific expenditure and that it does not exceed 50% of the total resources of the
beneficiaries, control is limited to the employment account that the latter must establish. If the employment account is not
not kept, control covers all accounts and management.

Paragraph 2: Deliberations
Article R272-98

The meeting of the competent deliberative body during which the examined report is not public.
The formation deliberates on the rapporteur's proposals and, where applicable, the opinion of the counter-rapporteur and the
conclusions of the prosecution.
If it is necessary to proceed to a vote, the president of the formation successively collects the opinion of the
rapporteur, then from each of the advisers, speaking in the reverse order to that resulting from their rank and
their seniority in the grade; he is the last to nod. Only take part in the decision, for each report
examined, members having attended all of the relevant session (s), including hearings.
The rapporteur has the right to vote. In the event of more than one rapporteur, they have one vote.
deliberative.

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When the financial attorney attends the session, he presents his conclusions and takes part in the debate but not
to deliberation.

Article R272-99

Anyone whose competence or knowledge would be of a nature to usefully inform the training
deliberative committee may be invited by the president of the deliberative panel to produce written observations
or oral.

Paragraph 3: Provisional observations
Article R272-100

The president of the territorial chamber of accounts addresses the authorizing officers of the communities and
managers of the audited bodies the report containing the provisional observations provided for in Article L.
272-63.
He addresses the authorizing officers of the local authorities and the directors of the controlled bodies having
left their functions the part of this report concerning their management.
He sends the report or extracts from this report to any person explicitly implicated.
The notification of this report or extracts from this report indicates the deadline, which may not be less than two
months, in which the recipients can provide a written response and mentions the possibility that they have
to be heard by the chamber in application of article L. 272-64.

Article R272-100-1

When the annual work program of the territorial chamber of accounts provides for controls of
accounts and management of a local authority and one or more organizations to which it contributes
financial assistance exceeding 1,500 euros or in which it holds more than half of the capital or
voice of the deliberative bodies or over which it exercises a preponderant decision-making or management power,
the corresponding observations may appear in a single provisional observations report.
The same applies when the annual work program of the territorial chamber of accounts provides for
the audits of the accounts and the management of a public inter-municipal cooperation establishment,
or several of its member municipalities and one or more bodies to which it provides assistance
financial institution exceeding 1,500 euros or in which it holds more than half of the capital or of the votes of
deliberative bodies or over which it exercises a preponderant decision-making or management power.

Article R272-101

The recipients of the report of provisional observations or extracts from this report may request
to be consulted at the clerk of the territorial chamber of accounts, in person or through a
duly authorized representative, the documents and documents in the file on which the observations are based
concerning them.
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Article R272-102

The persons referred to in Article L. 272-44 whom the Territorial Audit Chamber decides to hear are
convened by the president of the chamber.
This summons specifies the points on which the chamber will hear them and is accompanied, if necessary, by
any document that the president of the chamber considers useful for the hearing.

Paragraph 4: Hearings
Article R272-103

The persons mentioned in article L. 272-67 may request by letter addressed to the president of the chamber
territorial accounts to be heard by the chamber to present any observations before decision
definitive.
These observations supplement and clarify those provided in writing on the cases which concern them.
The president of the chamber acknowledges receipt of this request and sets the date on which the hearing will take place.

Article R272-104

The hearings provided for in article R. 272-102 take place before one of the competent
deliberate, as listed in Articles R. 272-22 and R. 272-23. They are not public.
A register of hearings is kept by the registry of the chamber. He mentions the list of people heard
and the date of the hearings. The clerk may take note, at the behest of the president, of the progress of the
the hearing and statements by the people heard.

Paragraph 5: Final observations
Article R272-105

After examining the written responses to the provisional observations and any hearings, the
Territorial Chamber of Accounts may draw up its final observations report.
It can also stop its report of final observations in the absence of a written response in the
two-month period provided for in article L. 272-63 of this code.
This report is notified by the president of the territorial chamber of accounts to the authorizing officer of the community.
territorial authority or the manager of the controlled body, as well as, as far as they are concerned, to the one or those who
were in operation during the years under review.
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Article R272-106

The final observations report drawn up by the territorial chamber of accounts during the examination of the
management of a public establishment is transferred, if the chamber considers it useful, to the local authority
of the establishment.

Article R272-107

Sending of the final observations report mentioned in article L. 272-65 of this code is suspended.
from the first day of the third month preceding the month in which the
elections for the community concerned and until the day after the ballot when the election is acquired.

Article R272-108

Pursuant to Article L. 272-66, each recipient can send to the clerk of the territorial chamber
of the accounts a response that he personally signs. At the end of the one-month period provided for in the same
article, the report of final observations, accompanied, if applicable, by the answer (s) received,
is notified by the president of the territorial chamber of accounts to the authorizing officer of the community or to the
director of the audited body with a view to communication to the deliberative body provided for in Article L. 272-67
of this code.

Article R272-109

On receipt of the final observations report to which the responses received are attached, the authorizing officer of the
local authority or the manager of the audited body informs the territorial chamber of accounts of the date
of the closest meeting of the deliberative assembly or of the collegiate decision-making body and communicates, in
appropriate time, copy of its agenda.

Article R272-110

When the territorial chamber of accounts has decided not to make final observations, the
Chairman sends a letter to the addressees referred to in Article L. 272-65 indicating the closure of the procedure.

Paragraph 6: Communication of final observations
Article R272-111

The final observations report to which the responses received are attached may be made public by
the territorial chamber of accounts as soon as the first meeting of the deliberative assembly or of
the collegial decision-making body following its reception by the community or the body subject to the control of the
bedroom.
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Article R272-112

The president of the territorial chamber of accounts communicates to the High Commissioner of the Republic
as well as to the representative of the general directorate of public finances in French Polynesia the report
final observations to which the replies received are attached.

Article R272-113

The president of the territorial chamber of accounts and the representative of the public prosecutor may, on
decision of the deliberative formation, send communications to the accountants of the communities and
controlled public establishments, to the high commissioner and, where applicable, to the heads of decentralized services
of the State exercising within the jurisdiction of the chamber.
The observations adopted by the chamber and likely to concern the administrations, services and
central state bodies are transmitted to the Court of Auditors or to the Attorney General at said court
with a view to their communication to the authorities concerned.

Paragraph 7: Corrections of final observations
Article R272-114

When the president of the territorial chamber of accounts notes that the drafting of the report
of final observations is vitiated by a material error or omission, it may, by decision taken
after obtaining the consent of the public prosecutor, make the necessary corrections.
The corrected notification replaces that provided for in article R. 272-108.

Article R272-115

Within one year of the communication of the final observations report to the general meeting
decision-making body of the community or to the collegial decision-making body of the body which has been the subject of an audit
accounts and management, a request for rectification of an error or omission of said report may be
sent to the registry of the chamber by the persons mentioned in article L. 272-70.
It includes the statement of facts and the reasons invoked and is accompanied by the justifications on which
it is based.

Article R272-116

The president of the territorial chamber of accounts transmits the request for rectification to any person
by name or explicitly concerned by the said request and, where applicable, to the authorizing officers and
managers of controlled legal entities. It specifies the deadline, which cannot be less than one month, within
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which they may submit written observations or request to be heard by the chamber. It informs
also the author of the request of the date on which he can request his hearing by the chamber.
The territorial chamber of accounts decides on the request for rectification by a decision which
is notified by letter from the president to the applicant as well as to the authorizing officer or head of the body
concerned. From this reception, this decision is appended to the final observations report.

Paragraph 8: Provisions specific to the supervision of establishments
and social and medico-social services and health establishments
private
Article R272-117

The control provided for in Article L. 272-8 may relate to the accounts and management of legal persons
concerned or on those of one or more of their establishments, services or activities.

Article R272-118

When a controlled legal person pursues activities distinct from those of a
health, social or medico-social within the meaning of article L. 312-1 of the code of social action and families and
of Article L. 6111-1 of the Public Health Code, the control relates only to establishments, services or
activities falling within the scope of these two articles.

Chapter III: Control of budgetary acts and the execution of the
budget.
Section 1: French Polynesia and its public establishments.
Paragraph 1: Absence of adoption or transmission of the budget.
Article R273-1

When the High Commissioner of the Republic seizes the territorial chamber of accounts, in accordance with
in articles 185-1 and 185-2 of the organic law n ° 2004-192 of February 27, 2004 on the statute of autonomy
of French Polynesia, he attaches to this referral all the essential information and documents

to the establishment of the budget, as well as the documents establishing that this information and documents were
communicated to the community or public establishment concerned.
All budgets and budgetary decisions relating to the previous year are also attached to the
referral.

Article R273-2
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The High Commissioner informs the Council of Ministers and the Assembly of French Polynesia of the referral of
the territorial chamber of accounts.

Article R273-3
The publication of the opinion of the territorial chamber of accounts is ensured, as soon as it is received, under the
responsibility of the president of French Polynesia or of the president of the public establishment concerned; the
members of the assembly of French Polynesia or of the board of directors of the public establishment
concerned are informed of the content of this notice. The notice is published in the Official Journal of French Polynesia
through the care of the President of French Polynesia or the President of the public establishment concerned.

Paragraph 2: Lack of budget balance.
Article R273-4
When the High Commissioner of the Republic seizes the territorial chamber of accounts, in accordance with
article 185-3 of organic law n ° 2004-192 of February 27, 2004 on the autonomy statute of Polynesia
French, it attaches to this referral, in addition to the voted budget, all the information and documents used to
establishing it.

Article R273-5
The High Commissioner informs the Council of Ministers and the Assembly of French Polynesia or the President
of the interested public establishment of the referral to the territorial chamber of accounts.

Article R273-6

The proposals of the territorial chamber of accounts, formulated in accordance with article 185-3 of the law
organic n ° 2004-192 of February 27, 2004 establishing the autonomy statute of French Polynesia, and tending
restoring budgetary balance, relate to measures the implementation of which is the sole responsibility of
responsibility of French Polynesia or the public establishment concerned.
The chamber, if it finds that the budget has been voted in real balance and that there is no need to make
proposals, notifies its reasoned decision to the High Commissioner, the Council of Ministers and the Assembly of the
French Polynesia or to the public establishment concerned.

Article R273-7
The new deliberation of the assembly of French Polynesia or of the board of directors of
the public establishment, taken in accordance with article 185-3 of organic law n ° 2004-192 of February 27
2004 on the autonomy statute of French Polynesia, is sent within eight days to the Hautauditor and the territorial chamber of accounts.

Article R273-8

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Within fifteen days of receipt of the new deliberation, the territorial chamber of accounts, if
it considers sufficient the remedial measures adopted, notifies the High Commissioner, the Council of
ministers and the Assembly of French Polynesia or the public establishment concerned, an opinion by which
she takes note of it.
Within the same period and if it considers the remedial measures adopted insufficient, the board shall notify
to the High Commissioner, to the Council of Ministers and to the Assembly of French Polynesia or to the establishment
public concerned a reasoned opinion with a view to settling the budget under the conditions provided for in article 185-3
of the organic law n ° 2004-192 of February 27, 2004 on the statute of autonomy of French Polynesia.

Paragraph 3: Absence of transmission or deficit of the account
administrative.
Article R273-9
The procedure defined in Articles R. 273-4 to R. 273-8 applies when French Polynesia or one of its
public institutions did not transmit the administrative account provided for in article 185-9 of the
Organic law n ° 2004-192 of February 27, 2004 establishing the autonomy statute of French Polynesia.

Article R273-10
When the High Commissioner of the Republic in French Polynesia seized the territorial chamber of
accounts, in accordance with article 185-10 of organic law n ° 2004-192 of February 27, 2004 relating to
autonomy of French Polynesia, it attaches to its referral, in addition to the administrative account and the
management, all the budgetary documents relating to the financial year concerned and to the following financial year.

Article R273-11

The proposals of the territorial chamber of accounts, formulated in accordance with article 185-10 of the law
organic n ° 2004-192 of February 27, 2004 establishing the autonomy statute of French Polynesia, and tending
restoring budgetary balance, relate to measures that are the sole responsibility of the
French Polynesia or the public establishment concerned, suitable for clearing the observed deficit. They specify
the period during which the clearance must take place.
The chamber, if it finds that the deficit does not reach the threshold set by article 185-10 of the organic law
n ° 2004-192 of February 27, 2004 on the autonomy statute of French Polynesia and that there is no
to propose remedial measures, notifies its reasoned decision to the High Commissioner, to the Council of
ministers and the assembly of French Polynesia or the public establishment concerned.

Article R273-12
When the original budgets for the years during which the deficit is to be absorbed do not show
sufficient measures for this absorption, the territorial chamber of accounts, to which these budgets were
transmitted by the High Commissioner, proposes to the latter the necessary measures, under the conditions set out in
article R. 273-6. When budgets show sufficient measures, the chamber sees it.

Article R273-13
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If, in the exercise of its missions, the territorial chamber of accounts finds that the execution of the budget
resulted in a deficit likely to lead to the measures to restore the balance provided for by
article 185-10 of organic law n ° 2004-192 of February 27, 2004 on the autonomy statute of Polynesia
French, it informs the Council of Ministers and the Assembly of French Polynesia or the establishment
relevant public, and the High Commissioner. The procedure provided for in Articles R. 273-10 and R. 273-11 is
applicable.

Paragraph 4: Compulsory expenditure.
Article R273-14

Referral to the territorial chamber of accounts provided for in article 185-4 of organic law n ° 2004-192 of
February 27, 2004 on the statute of autonomy of French Polynesia must be justified, quantified and supported by
all useful justifications, and in particular of the voted budget and, where applicable, of the decisions which modified it.
The president of the chamber communicates the request to the public prosecutor.
He informs the Council of Ministers and the Assembly of French Polynesia or the representative of
the public establishment.

Article R273-15
The territorial chamber of accounts decides on the admissibility of the request.

Article R273-16

The territorial chamber of accounts decides on the obligatory nature of the expenditure.
If the expenditure is compulsory and if the chamber notes the absence or insufficiency of the funds necessary for its
cover, it gives notice to French Polynesia or the public institution concerned to open the credits
corresponding by a decision amending the budget.

Article R273-17
If the territorial chamber of accounts finds that the expenditure is not compulsory or that the appropriations entered
are sufficient for its coverage, it notifies its decision, which is motivated, to the Council of Ministers and to
the Assembly of French Polynesia or the public establishment concerned as well as the High Commissioner.

Article R273-18
Within one month of the notification of the notice bearing the formal notice referred to in article
R. 273-16, French Polynesia or the public establishment concerned proceeds to the opening of credits
required. The corresponding decision is transmitted to the territorial chamber of accounts and to the high
Commissioner of the Republic within eight days of its adoption.

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Article R273-19

The president of the territorial chamber of accounts informs the council of ministers and the assembly of the
French Polynesia or the public establishment concerned of the deadline by which can be presented
their observations.
These can be presented either in writing or orally. In the latter case, the president of
French Polynesia, a minister appointed for this purpose by the Council of Ministers, or a representative
appointed by the Assembly of French Polynesia or by the public establishment concerned may present its
observations. He can be assisted by a person of his choice.

Article R273-20
When the territorial chamber of accounts is seized by the High Commissioner of the Republic of a
budget decision, the deadline for making proposals runs from receipt
at the registry of all the documents whose production is required, as the case may be, by Articles R. 273-1, R.
273-4, R. 273-9 and R. 273-14.

Article R273-21
The territorial chamber of accounts formulates its proposals for the regulation of the budget by reasoned opinion
notified to the High Commissioner, on the one hand, and to the Council of Ministers and the Assembly of French Polynesia
or to the public establishment concerned, on the other hand.

Article R273-22
The decision by which the High Commissioner regulates the budget and makes it enforceable is sent, within the time limit
twenty days from the notification of the opinion of the territorial chamber of accounts to the president of the
French Polynesia or to the public establishment concerned, on the one hand, to the chamber, on the other hand.

Article R273-23
When a public administrative establishment in French Polynesia is subject to control
budget provided for by articles 185-1, 185-3, 185-4 and 185-10 of the organic law n ° 2004-192 of 27
February 2004 on the autonomy statute of French Polynesia, communications and notifications
mentioned in this section are made to the president of the institution concerned who provides under his
responsibility for the required publications.

Section 2: Municipalities and municipal public establishments and
inter-municipal.
Article R273-24

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The control of budgetary acts and the execution of the budgets of municipalities, their groups and
their public establishments is carried out under the conditions provided for by the first and second parts of the
general code of local authorities, insofar as they are applicable in French Polynesia.

Article R273-25
The territorial chamber of accounts, referred to by the High Commissioner of the Republic, gives an opinion on the
changes likely to be made to the rules setting the methods for distributing contributions
municipalities to the budget of a union of which they are members, according to the terms defined in article R.
5212-7 of the general code of local authorities.

Section 3: Provisions relating to the control of savings companies
mixed local.
Article R273-26

The High Commissioner of the Republic, when he submits to the Territorial Chamber of Accounts an act of
board of directors, supervisory board or general meeting of a savings company
local mixed, in application of article 186-2 of the organic law n ° 2004-192 of February 27, 2004
statute of autonomy of French Polynesia, attached to this referral, in addition to the act concerned, the statutes and
accounts for the last two years.
The chamber delivers a reasoned opinion in which it examines the financial impact of the act on the situation of
communities concerned.
This opinion is notified to the High Commissioner of the Republic, to the shareholder communities and to the company. It is
communicated for information to the statutory auditor. The High Commissioner of the Republic transmits
to the chamber, upon receipt by its services, the minutes of the session during which the assembly
of the local mixed economy company which took the deliberation proceeded to a second reading of it
after receipt of the opinion of the room.

Article R273-27

The Assembly of French Polynesia or, outside sessions, the standing committee, when
refers to the territorial chamber of accounts an act of the board of directors, the supervisory board
or the general meeting of a local semi-public company, in application of article 186-2 of the law
organic n ° 2004-192 of February 27, 2004 on the autonomy statute of French Polynesia, attached to this
referral, in addition to the act concerned, the articles of association and the accounts for the last two financial years.
The President of the Assembly of French Polynesia or, outside of sessions, the President of the
standing committee immediately informs the High Commissioner of the Republic of the referral to the chamber
territorial accounts.
The chamber delivers a reasoned opinion in which it examines the financial impact of the act on the situation of
communities or organizations concerned.
This opinion is notified to the High Commissioner of the Republic, to the shareholder communities and to the company. He
is communicated for information to the statutory auditor. The President of the Assembly of Polynesia
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Frenchwoman transmits to the chamber, upon receipt by her services, the minutes of the session during
of which the board of directors, the supervisory board or the general meeting of the company
of local mixed economy proceeded to a second reading of this one after reception of the opinion of the room.

Section 4: Miscellaneous provisions.
Article R273-28

When the territorial chamber of accounts is seized in application of article 157-2 of organic law no.
2004-192 of February 27, 2004 on the autonomy statute of French Polynesia, are attached to this referral,
in addition to the draft decision mentioned in this article, the report of the budgetary control committee and
financial statement and the latter's opinion. The referral must be motivated and supported by all useful justifications.
The referral to the territorial chamber of accounts is notified without delay by the president of the assembly of
French Polynesia or, outside the sessions, by the chairman of the standing commission at the
Commissioner of the Republic.
The chamber issues a reasoned opinion in which it examines the financial impact of the deliberation on the
community situation.
This opinion is notified to the High Commissioner of the Republic and to French Polynesia. It is communicated
for information to the auditor. The President of the Assembly of French Polynesia or, in
outside sessions, the chairman of the standing committee transmits to the chamber, upon receipt in his
services, the minutes of the meeting during which the Council of Ministers deliberated on the draft
decision.

Article R273-29
By decision of the territorial chamber of accounts, the public prosecutor addresses the de facto accountant and
the authorizing officer of the community concerned a request that the Assembly of French Polynesia
decides on the public utility nature of the expenditure giving rise to a de facto management declaration,
under the conditions provided for in article 185-14 of organic law n ° 2004-192 of February 27, 2004
autonomy statute of French Polynesia.

Article R273-30

When the president of the territorial chamber of accounts notes that the drafting of an opinion or a
decision is vitiated by a material error or omission, it may, by decision taken after notice
compliant with the public prosecutor's office, make the necessary corrections.
The notification of this decision replaces the notification of the opinion or the decision subject to rectification.
and carries the same effects.

Article R273-31

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In the event of transmission on paper, the notifications provided for in this section shall be made by
registered letter with acknowledgment of receipt.

Article R273-32
The opinions and decisions of the territorial chamber of accounts are communicable to third parties, subsequently
at the first meeting of the assembly of French Polynesia following their reception by the president of this
assembly or by the public establishment concerned.

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Regulatory part
BOOK III: Institutions associated with the Court of Auditors
TITLE I: The Court of budgetary and financial discipline
CHAPTER I: Organization
Article R311-1

The Court sits at the Court of Auditors.

Article R311-2

In addition to the President and the Vice-President, the Court is composed of ten full members and six members
substitutes.

Article R311-3

The Court has two sections, chaired respectively by the President and the Vice-President of the
Court. Each section includes, in addition to its president, five full members and three substitute members
appointed by the President of the Court.

Article R311-4

The President of the Court may delegate, for all or part of the acts provided for in this Title and related
to a case, its jurisdiction to the Vice-President of the Court or, failing that, to any other member, by order
decreasing seniority.

Article R311-5

The cases brought before the Court are deliberated in section.
The President of the Court or the President of the section before which it is brought may refer a case
in plenary formation.
The President of the Court may decide to register a case directly in plenary formation.

Article R311-6
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If its president is absent or unable to act, the Court sitting in plenary session is presided over by
the Vice-President or, failing that, by the most senior member of the Court. In case of seniority
equal to several members, the presidency is held by the oldest.

Article R311-7

If its president is absent or unable to act, one section is chaired by the president of the other.
section or, in the event of his / her absence or incapacity, by the oldest member of the section
appointed. In the event of equal seniority of several members, the presidency is held by the oldest.

Article R311-8

In the event of vacancy, absence or incapacity of a member, the section is completed by a member
alternate or, failing that, by a full or alternate member of the other section appointed by the president of
the courtyard. The members thus appointed are chosen in order of seniority of appointment to the Court. In case
of equal seniority of several members, the chosen member is the oldest. When no member of the Council
State or the Court of Auditors is present, the section is completed by a member of the Court from the
Council of State or the Court of Auditors appointed according to the same rules.
In the event of vacancy, absence or incapacity of a member, the plenary formation is completed by one or
several alternate members appointed by the President of the Court in accordance with the rules laid down in the previous paragraph.

Article R311-9

The Court can validly deliberate in plenary or in section only if, respectively, six or
at least four members of the trial formation are present, including at least one member of the
Council of State and a member of the Court of Auditors.

Article R311-10

The rapporteurs are chosen from among the members of the Council of State, the magistrates of the judicial order,
the Court of Auditors, administrative courts and administrative courts of appeal and chambers
regional accounts, as well as among the persons mentioned in Article L. 112-7-1.

They are appointed for a period of five years by decree of the Prime Minister taken on the proposal of the President
of the Court.

Article R311-11

In the exercise of public prosecution at the Court, the Attorney General at the Court of Auditors may be
represented by the first Advocate General at the Court of Auditors, an Advocate General at the Court of Auditors
or a general substitute at the Court of Auditors. He may be assisted by the same people and, if necessary, by a
Government Commissioner.
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Government commissioners are chosen from among the financial prosecutors at the chambers
regional and territorial accounts.
They are appointed by decree of the Prime Minister taken on the proposal of the Attorney General. It is terminated
their functions in the same forms.

Article R311-12

A Secretary General of the Court is appointed by the President of the Court from among the magistrates of the Court of
accounts.

Article R311-13

The President of the Court appoints one or more registrars chosen from among the officials of the Court of
accounts.

CHAPTER II: Persons subject to jurisdiction by the Court
CHAPTER III: Offenses and penalties
CHAPTER IV: Procedure before the court
Article R314-1

The reporter who in his person assumes a cause for challenge or believes in conscience that he must abstain,
be replaced by another rapporteur appointed by the President of the Court.
The recusal of the rapporteur must be requested from the President of the Court within one month after
notification of the third party claim provided for in article L. 314-5.
The decision of the President of the Court can only be contested before the judge of cassation with the judgment delivered.
later.

Article R314-2

The qualified persons mentioned in Article L. 314-5, whose assistance is requested by the rapporteur,
are appointed by the president after consulting the public prosecutor. They take an oath before the Court.

Article R314-3

The prosecutor general's decision to classify after investigation is notified to the persons implicated.
and, where applicable, to the authorities who made the referral leading to the referral to the Court.
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Article R314-4

When, in application of article L. 314-6, the public prosecutor requests a further investigation,
he specifies the motivation. The President of the Court appoints a rapporteur responsible for this investigation
complementary.

Article R314-5

If observations or new documents are produced by a party between the end of the investigation and
the public hearing, they are communicated to the other parties or, failing this, the latter are informed of the
possibility of consulting them.

Article R314-6

Court hearings are public. The presiding judge may decide that
the hearing will be held or will continue in camera in the cases provided for in Article 435 of the Code of Procedure
civil and in cases where the publicity of the hearing is likely to infringe a secret protected by law.

Article R314-7

The dismissed person may, by letter addressed to the presiding judge, request to be
judged in his absence by being represented during the hearing by his lawyer.
The person referred to the Court and regularly summoned but who does not appear at the hearing and
is not represented there may nevertheless be judged by the Court.

Article R314-8

The member of the court who assumes in his person a cause for challenge or considers in conscience
must abstain, may be replaced by another member designated by the president of the formation of
judgment.
The party who wishes to challenge a member of the Court must, on pain of inadmissibility, do so as soon as he has
knowledge of the cause of the challenge.
Under no circumstances can the request for recusation be made after the end of the hearing.
The request for disqualification is made by document delivered to the registry of the Court or by a declaration which is
recorded by the registry in a report.
The request must, on pain of inadmissibility, indicate precisely the grounds for the challenge and be
accompanied by appropriate documents to justify it.
The registry communicates to the member of the Court a copy of the request for disqualification against him.

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Within eight days of this communication, the challenged member shall make known in writing either his acquiescence
the challenge, or the reasons for which he opposes it.
If the member of the court who is challenged agrees to the challenge, he may be replaced.
Otherwise, the Court, by a non-reasoned decision, rules on the request. The parties are not
informed of the date of the hearing at which this request will be considered only if the party making the

request for disqualification indicates, before setting the roll, that he wishes to present oral observations.
The Court rules without the participation of that of its members whose challenge is requested. The decision does not
can only be contested before the judge of cassation with the judgment rendered subsequently.

Article R314-9

The presiding judge may, in particular at the reasoned request of the parties, decide to
postpone the judging session. He may also submit this request to the Court, which rules by judgment.

Article R314-10

The Court may decide, by judgment, on a further investigation. The instruction is then reopened and the
procedure continues in accordance with the provisions of Articles L. 314-4 to L. 314-8.

Article R314-11

The secretary general and the clerks may, at the request of the presiding judge, assist
to deliberation.

Article R314-12

The judgment of the Court is notified to the returnees and, where applicable, to the authorities who made the
referral leading to referral to the Court.
It can be consulted at the court registry.

TITLE II: The committee of inquiry into the cost and performance of
public services
TITLE III: the council on compulsory deductions.
Article R330-1

The Compulsory Levies Council decides on its work program on a proposal from its chairman.
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Article R330-2

The reports of the Compulsory Levies Council are published in the Official Journal of the Republic
French.

Article R330-3

The secretariat of the Compulsory Levies Council is responsible for organizing the work.

The secretariat is headed by a magistrate general secretary of the Court of Auditors. The general secretary can
be assisted by one or more deputy general secretaries.

Deputy Secretaries General and other administrative staff of the Secretariat may be
seconded officials.

The members of the secretariat are appointed by the chairman of the Board of compulsory levies.

Article R330-4

On a proposal from its chairman, the Board of compulsory levies appoints a general rapporteur or
several general rapporteurs as well as rapporteurs among the members of the bodies recruited through
the National School of Administration or the Polytechnic School, the administrators of the National Assembly,
Senate administrators and university professors and lecturers.

He can also call on any other person chosen according to his particular skills.

Article R330-5

The appropriations allocated to the functioning of the Council for compulsory deductions are authorized by the
chairman of this board.

Article D330-6

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The appropriations allocated to the functioning of the Board of compulsory deductions are intended to cover
the remuneration of deputy general secretaries and administrative agents, the allowances paid to
members of the Compulsory Levies Council, the President or his representative, the Secretary General,
to the deputy secretaries general, to the general rapporteurs and to the rapporteurs and the operating costs
and travel.

Article D330-7

Allowances allocated to the President, the Secretary General and the Deputy Secretaries General of the Council
compulsory deductions are flat-rate and monthly.

Article D330-8

Compensation that may be allocated to other members of the Compulsory Levy Board and to the
president of the chamber mentioned in Article L. 351-4 of the Code of Financial Jurisdictions have a
lump sum.

These allowances are allocated for each actual attendance at Board meetings.

Article D330-9

The Compulsory Levies Council reimburses the employers of its members having the status of
salaried worker wages maintained to enable them to perform their duties during the time of
work as well as the related benefits and social charges.

Members who are self-employed may receive compensation for the loss of their
earnings.

Article D330-10

General rapporteurs and rapporteurs are remunerated in the form of monthly lump sums
the amount of which is set by the chairman of the Board of compulsory deductions according to the
complexity and time required to prepare their report.

Article D330-11

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A joint order of the Prime Minister, the Minister responsible for the budget and the Minister responsible for the function
public determines the average and maximum amounts of compensation provided for in Article D. 330-10, as well as
that the amounts of compensation provided for in Articles D. 330-7, D. 330-8 and D. 330-9.

Article D330-12

Expenses incurred by travel and stays by members of the Direct Debit Council
mandatory and other people who provide assistance are reimbursed under the conditions
provided for by the regulations applicable to State officials.

TITLE V: The council on compulsory deductions

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