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Inside INTOSAI
Inside INTOSAI
JURISAI’s inaugural General Meeting held in Paris
November 13, 2024
Inside INTOSAI
Inside INTOSAI
JURISAI is born!
October 31, 2024
Inside INTOSAI
Inside INTOSAI
JURISAI International Conference To Take Place in Paris
October 3, 2024
Inside INTOSAI
Inside INTOSAI
JURISAI Statutes Signed in Morocco
July 4, 2024
Inside INTOSAI
Inside INTOSAI
Save the Date: French-speaking event on the Sustainable Development Goals (SDGs) in Yaoundé, Cameroon from July 2 to 4, 2024
June 26, 2024
Public Prosecution Offices within Supreme Audit Institutions’ jurisdiction, their role and importance for the due process of law: A glance at the findings of a global survey

The INTOSAI-P 50 document outlines twelve principles for the jurisdictional activities of Supreme Audit Institutions (SAIs) empowered with the corresponding mandate, which allows them to rule on the liability of individuals accountable by law in case of irregularities or mismanagement.

The new system of financial accountability for public managers, at the heart of the public integrity ecosystem

The French Cour des comptes and regional and territorial chambers (CRTCs) underwent a major overhaul with the reform of the financial liability regime for public managers on 1st January 2023. Until this date, the contentious functions of these financial jurisdictions were based on two distinct liability regimes: the one specifically applicable to public accountants (who handle the public fund and keep the accounts) and the one generally applicable to “authorizing” public managers (who decide on revenue and expenditure).

The seven essential benefits from the exercise of SAIs with jurisdictional functions

SAIs with jurisdictional powers are often misunderstood, and the value of their specific features is generally not fully appreciated. A SAI has jurisdictional powers when it has received the legal mandate to sanction a person on the grounds of an irregularity or damage, related to the use of public funds under the SAI’s jurisdiction and which can be imputed to that person, following contradictory-adversal proceedings.

Guidelines for the 12 Principles Set Out in INTOSAI-P 50

At its General Assembly in Lisbon, Portugal in September 2021, the Forum of Jurisdictional SAIs adopted a set of guidelines designed to publicize and promote the exercise of jurisdictional and contentious missions by SAIs vested with this competence. These guidelines provide and illustrate in very concrete terms the frame of reference for this exercise in conditions of independence, objectivity or neutrality, legal rigor, public interest and fairness in line with the highest international standards.

Overview of the INTOSAI-P 50

The INTOSAI Core Principles are at the pinnacle of INTOSAI’s professional pronouncements, just behind the Lima and Mexico Declarations, which represent the “Magna Carta” of external government auditing and define the conditions for its independent and effective functioning. To date in 2024, there are three: one is devoted to the value and benefits that SAIs bring to citizens (INTOSAI-P 12), another to transparency and accountability (INTOSAI-P 20), and the third sets out the 12 principles that should guide the actions of SAIs with jurisdictional powers, in the exercise of their functions.

Overview of the different models of SAIs and focus on the jurisdictional model

There are three main models of SAIs in the world, and several variants. They have a very long history, dating back in some cases to the Middle Ages, but all three were renewed and developed between the 18th century and the beginning of the following century, when modern states were established.

Long live the jurisdictional powers of SAIs

About 25% of all supreme audit institutions (SAIs) represented in INTOSAI undertake jurisdictional activities. Most of them are found in the French-speaking, Spanish-speaking and Portuguese-speaking areas of the world. But, it’s an attractive model that extends beyond these linguistic and cultural spheres: Latvia, South Africa and Thailand have recently equipped their SAIs with a new competence and an appropriate organization to sanction the misuse of public money. Others, like Indonesia or Vietnam, are willing to obtain new jurisdictional powers or similar functions. This is also a model that can evolve: The French legislator has just radically reformed the system of liability for public managers, which had been in force for decades. 

Inside INTOSAI
Inside INTOSAI
The commitment of French-speaking SAIs to the Sustainable Development Goals
January 9, 2024
Inside INTOSAI
Inside INTOSAI
International Collaboration Yields Methodology Workshop for TANTANA in Oslo
November 30, 2023
Understand How Disabled People Navigate Through the Residency Path with Optimal Matching

The number of people over 50 receiving disability allowances increased by 36% in France between 2011 and 2019. The Court of Accounts wanted to check whether the needs of the populations concerned were being adequately met.

Inside INTOSAI
Inside INTOSAI
Meeting the press in Antananarivo: Strengthening SAIs Pedagogy in Madagascar
July 3, 2023
French Cour des comptes Develops New Strategic Plan

Soon after his appointment in June 2020 as First President of the Cour des comptes, Pierre Moscovici identified the need for a new strategic plan that would define the SAI’s priorities for the next five years, enhance its impact on citizens’ lives, and…

Grand National Débat: The French Supreme Audit Institution Connected to the Citizens

Confronted with a movement protesting the gas tax increase, the French government took action by launching a National Grand Débat to promote direct exchange with citizens. This national consultation was designed to shed light on citizen concerns within four main themes—ecological transition, taxation, public services and democracy. The consultation was divided into two phases…