La loi organique relative aux lois de finances (LOLF) et le contrôle des finances publiques

Abstract

One of the essential elements of the reform introduced by the LOLF is the complete reorganisation of the control of the state’s public expenditure. First of all, the LOLF embodies a new concept of control : it is no longer only the verification of an operation’s regularity; it also establishes whether the management decision taken was efficient. Control now aims at determining whether or not a specific decision made it possible to reach the objectives set by a certain programme. Secondly, in lieu of a single control, the LOLF provides for a series of controls undertaken by various entities. Control is carried out first of all through information from all administrations received by Members of Parliament, a pre-control which requires that information in the form of reports be given in due time and be usable and used by Members of Parliament for the preparation of the next budget. Parliamentary control stricto sensu is done by the financial commissions of the Assembly and the Senate, notably by means of on-site accounts examinations in administrations conducted by members of the commissions and the control and evaluation mission of the Assembly. The third form of control is that of the Cour des comptes (Audit Office), whose rôle becomes extremely important when called upon to certify state accounts.