French Sports Code
In forceThe Budget Controller draws up an a posteriori control programme on the basis of the risks identified, which may relate to the quality of the budgetary accounts kept or the sustainability of the budget forecast and its implementation. He bases his work on the risks he identifies in the course of his duties, in the course of work relating to budgetary internal control or in the conclusions of audits.
This control may relate to acts or to expenditure and revenue circuits and procedures.
After receiving the opinion of the authorising officer, the budget controller sends the ENVSN the audit programme. Where appropriate, he will provide the ENVSN with a list of staff under the authority of the Minister responsible for the budget who will assist him.
The ENVSN is required to send the budget controller and the persons assisting him all the documents needed to carry out the a posteriori audit within one month at the latest.
Any conclusions and recommendations arising from the audit shall be sent to the authorising officer and, where appropriate, to the Minister responsible for the budget and the Minister responsible.
The authorising officer shall indicate the measures he intends to implement to remedy the risks or shortcomings identified.
In accordance with the conditions laid down in Article A. 211-49-1, the Budget Controller may at any time carry out an a posteriori audit of a specific act not subject to an opinion or approval.
