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Les règles de la comptabilité publique et le recours aux associations parapubliques locales

Abstract : Since the implementation of the decentralization laws transfering responsibilities from the governmental level to local authorities, the number of illegal public funds managements through a misusing of local parapublic associations has significantly increased (ie.e de facto public management). However, it appears necessary in order to size the responsibi lity of local politicians to underline the fact that the government is, since long, showing them the way by creting local parapublic associations. Furthermore, the two main reasons expressed to justify the rise in public judgements are actually debatable. On the one hand the public accountancy rules, though presented as a set of measures safeguarding interests of citizen-taxpayer, are not totally efficient. on the second hand, the jacobinic characteristic of the local financial system and the conditions of performing his duty by the judge of accounts reduce, in fact, the democratic requisite of a level of control bound with the level of responsibility. In any case, this new context must bring local politicians to check they comply with laws, regulations, and case law when using parapublic associations. considering, firstly, each kind of purpose to be fulfilled and, secondary, the range of other possible juridical structures, they should also examine neth the resort to an association is the most proper answer
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Martial Wlazlak. Les règles de la comptabilité publique et le recours aux associations parapubliques locales. Droit. Université Paul Verlaine - Metz, 1993. Français. ⟨NNT : 1993METZ002D⟩. ⟨tel-01775508⟩



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