Timeline

Key figures

Origin and history

The Court of Auditors is a French financial court created by Napoleon Bonaparte in 1807 to control public accounts. She succeeded the Chambre des comptes de Paris, abolished in 1791, and inspired medieval practices in the management of royal finances. Its initial role was to ensure transparency and regularity of government spending, using a judicial model to ensure its independence.

Under the Ancien Régime, the accounts of the kingdom were administered by the kings of France in a mobile manner. After the loss of the tax archives during the battle of 1194 between Philip Augustus and Richard I of England, Philip II installed a Chamber of Accounts on the island of La Cité. This institution was officially organized in 1320 by Philippe V, and then strengthened by Louis XI in 1467, which established the inevitability of magistrates.

The present Court of Auditors was founded by the law of 16 September 1807, under the leadership of Jean Bérenger, State Counsellor and Director of the Amortization Fund. She first sat at the Palace of Orsay, destroyed in 1871, then settled in 1912 at the Palace of Cambon, a building built on the site of an old convent. Its tasks have evolved from the judgment of public accountants to an expanded role of state accounting certification and assistance to Parliament.

Since 2023, the Court of Auditors has reformed its organisation with the creation of a Chamber of Litigation and a Court of Financial Appeal, uniting the accountability procedures of public managers. It publishes annually a public report to the President of the Republic and the Parliament, while controlling public enterprises and local authorities. Its heritage includes works of art and historical frescoes, such as those of Théodore Chassériau.

The Cambon Palace, the current seat of the Court, has been partially classified as historical monuments since 1993. The institution employs 819 people in 2024 and has a budget of EUR 254 million. Despite its role as a guarantor of budgetary rigour, it has been criticized, in particular for its links with the political class and some controversial spending, such as the costly reprinting of reports.

The tasks of the Court include the certification of State accounts, the control of the management of public services, and technical assistance to Parliament. It works with external experts to audit public finances in accordance with international standards, while maintaining an internal organization structured into seven specialized chambers and a prosecutor-led public prosecutor.

External links