French Code of Criminal Procedure
In forceI.-The heads of the court of appeal or their delegates carry out an analysis of legal expenses by assessing the risks and issues relating to these expenses as well as the aggravating factors. They draw up a control plan of varying intensity for statements and statements of costs which distinguishes between:
statements and statements of costs subject to in-depth control;
statements and statements of costs subject to formal control.
II.-The formal check only applies to statements of expenses listed in 1° and 3° of articles R. 224-1 and R. 224-2, when they are less than an amount set jointly by the Minister of Justice and the Minister for the Budget.
III.-The analysis of legal expenses, the establishment and implementation of the audit plan and the checks carried out as part of the in-depth audit and the formal audit are carried out in accordance with the guidelines defined by the Minister of Justice and the Minister of the Economy and Finance.
IV.-Analysis of legal expenses and the results of the implementation of the control plan are communicated to the assigning accounting officer.
At the request of the assigning accounting officer, the variable intensity control may be temporarily terminated if the results of the monitoring of the control plan appear unsatisfactory.
