Recherches sur le contrôle financier déconcentré : à propos des décrets No 70-1049 du 13 novembre 1970 et No 96-629 du 16 juillet 1996
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Abstract EN:
The decree n0 70-1049 of november 13th 1970 established of state expenses on a local level. This regulation was adopted to go with the decentralisation of powers of decision as regard public investments (decree n0 70-1047 of november 13th 1970). This decree was replaced by decree n0 96629 of july 16 th 1996, which reforms the decentralised financial control. Until then, the control of expenses only existed among the central administration and had been appointed by the august 10th 1922 law. Thus, the centralised financial control (cfc) and the local financial control (lfc) were organised in parallel but with an original conception: the 1970 institution was conceived to have more simple methods and procedures in order to be suitable for the administrative structure of the time. That may explain the success of the 1970 reform, the more so as the first attempt to control local finances in the 1930's had failed because it was purely and simply based on a transfer of the principles of the 1922 law. The local financial control lasted 25 years. Nowadays, the financial control of decentralised expenses is ruled by the decree of july 16th 1996. In 1995, the 1996 reform had been carried out as an experiment in two regions and in 1996, it was extended to eight more regions. Since 1997, it has been progressively extended to all the regions and to all the state expenses, including the expenses concerning the personnel, the defence and those made abroad. The aim of the work presented here is, after examining the conditions in which the control of expenses arose and expanded in a determined timespan (part on), to study the decentralised financial control as much according to regulations (part two) as in reality (part three).
Abstract FR:
Le decret nʿ 70-1049 du 13 novembre 1970 a etabli un controle des depenses de l'etat effectuees au plan local. Cette reglementation venait accompagner la deconcentration des pouvoirs de decision en matiere d'investissements publics ( decret nʿ 70-1047 du 13 novembre 1970 ). Au decret nʿ 70-1049 s'est substitue le decret nʿ 96-629 du 16 juillet 1996 portant reforme du controle financier deconcentre ( cfd ). Jusqu'alors le controle des depenses a engager n'existait qu'au sein de l'administration centrale, institue par la loi du 10 aout 1922. Ainsi, parallelement au controle financier central ( cfc ), le controle financier local ( cfl ) est mis en place mais avec une conception originale : l'institution de 1970 a ete concue pour etre beaucoup plus simple dans ses methodes et procedures pour convenir a la structure administrative d'alors. Ce qui explique peut etre la reussite de la reforme de 1970. D'autant que la premiere tentative du controle financier local dans les annees 1930 a echoue parce qu'elle etait fondee sur une transposition pure et simple des principes de la loi de 1922. Le controle financier local a vecu vingt cinq ans. Aujourd'hui, le controle financier des depenses deconcentrees est regi par le decret du 16 juillet 1996. La reforme de 1996 a ete mise en uvre a titre experimentale dans deux regions en 1995 ; elle a ete deployee dans huit autres regions en 1996. Depuis 1997, elle est etendue progressivement a l'ensemble des regions et a l'ensemble des depenses de l'etat, y compris les depenses du personnel, militaires ainsi que celles effectuees a l'etranger. Le present travail a pour objet, apres avoir examine les conditions d'emergence et de consolidation progressive du controle des depenses a engager au regard de son histoire ( premiere partie ), l'etude du controle financier deconcentre autant dans sa conception reglementaire ( deuxieme partie ) que dans sa realite ( troisieme partie ).