Cour des comptes

Summary

The Cour des comptes (Court of Audit) is constitutionally established under Art. 47-2 of the Constitution of the Fifth Republic and is one of France's oldest institutions, founded in 1807. It operates as an independent judicial body under the Code des juridictions financieres (CJF). Its magistrates (conseillers-maitres, conseillers referendaires, and auditeurs) hold life tenure under the CJF and may not be removed before the end of their appointment, conferring full judicial-style independence. The Cour des comptes audits all central government revenues and expenditures, certifies the accounts of the State and Social Security, and has jurisdiction over all public bodies and entities receiving state funds. Under the CJF it holds statutory powers to summon witnesses and compel the production of documents, with full access to all public accounts and records. Annual public reports (Rapport public annuel) are submitted to the President of the Republic and Parliament and made public. The Cour sets its own budget as an independent constitutional body.