ФРАНЦУСКИ РАЧУНСКИ СУД
FRENCH COURT OF AUDITORS

Summary/Abstract: The first bodies competent for control of expending the state resources in France date in the beginning of the XVI century. Napoleon established the Court of Auditors in 1807., which is existing nowadays, too. Its tasks are similar to those of the main audit of the service of the Republic of Srpska public sector. It is regulated by the Constitution, two organic Laws, the Code concerning the accounting Courts and numerous sub-legal Acts (total over 1.000 members of the various legal regulations). It has wide competences in the control of spending the budget resources and appropriateness of the administering the institutions and organizations under its control. Although it had cca. 2.200 employees and spent cca. 190 million EUR in 2008., it did not succeed in preventing the wasteful expenditure of the public resources and a permanent rise of the public debit. At the end of 2010 the public debt of France exceeded the amount of 1.600 billion EUR.

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