#2022-408Ordinance on Financial Liability of Public Managers
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This law revises the financial liability framework for public managers in France. It clarifies which entities are subject to audit by the Court of Accounts and sets out specific sanctions for financial mismanagement. Public managers across various sectors are affected, and must ensure compliance with financial regulations to avoid penalties.
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Key Changes
- Changes the entities subject to oversight by the Court of Accounts
- Specifies penalties for financial mismanagement
- Updates procedures for legal accountability of public managers
Obligations
What this law requires
Public managers must submit to audit and judgment by the Court of Accounts (Cour des comptes) for financial infractions as defined in Section 2 of Chapter I, Title III of the Financial Jurisdictions Code
The Court of Accounts must inform the Prosecutor General when control activities discover facts that could warrant opening judicial proceedings, who must then inform the competent Prosecutor of the Republic and notify the Minister of Justice
Regional chambers of accounts must refer facts constituting financial infractions to the public ministry at the Court of Accounts
Regional chambers of accounts must inform the territorially competent Prosecutor of the Republic and the Prosecutor General at the Court of Accounts when discovery of facts could warrant opening judicial proceedings
The Prosecutor General must exercise oversight of the public ministry before regional and territorial chambers of accounts and ensure coherence of public action across the territory