| Titre | Le contrôle financier des villes | |
|---|---|---|
| Auteur | André Georges Delion | |
 |
Revue | Revue française d'administration publique |
| Numéro | no 18, 1981/2 La croissance urbaine. | |
| Rubrique / Thématique | La croissance urbaine |
|
| Page | 11 pages | |
| Résumé anglais |
Municipal auditing.
Local governments have grown in size and multiplicity of functions to a point where, in terms of revenues and expenditure, they have reached levels outpassing in certain cases numerous State budgets.
This trend has led in France to setting up an original System of auditing communal finance which, in view of the “population explosion”, focusses more and more on four main objectives, especially vital for large townships : give them uniform and compulsory tools for financial management in order to improve operation and diminish the risks of error ; set up permanent arrangements for a ‘prophylactic' defence of citizens ; check ex post the smooth working of the whole of the auditing machinery ; contribute to an objective information of citizens about the regularity and efficiency of the local officials' management.
Such a System looks extremely centralized. The author's analysis, however, brings out its necessary stringency as a first requisite which eventually will have to evolve towards some sort of collectively accepted discipline. Source : Éditeur (via Persée) |
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| Article en ligne | https://www.persee.fr/doc/rfap_0152-7401_1981_num_18_1_1959 |
