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3. #6 :?5:<6533 9:0:K=53E -:5?A3A7H33 3 < ?A1:>:@ ?::A<=A?A<33 ? 5=E < 02F:@ >:?7461?A<= 4=E?A<7=A 1/4 105"'"70+&:?';= 05+"-, 1=>703172P3Q >:?7461?A<=55:= 7916<0=53= < ?;=1= F24K=A6 3 ;3565?:<. ):0:K=53/, M681=90=55J= < 8:5?A3A7H3/Q, 9:07D303 ?<:= 16M<3A3= < ?9=H360O5JQ M68:5:46A=0O5JQ 68A6Q, ?:4=1K6P3Q @6A=1360O5J= 3 91:H=??760O5J= 5:1@J 9: F24K=A5J@ <:91:?6@, 86?62P3=?/ 868 :A4=0O5JQ 6?9=8A:< F24K=A5:>: 916<6, A68 3 ?:M462P3= ?3?A=@7 :1>65:< 9: 8:5A1:02 M6 3?9:05=53=@ F24K=A6.

I68, < !*C 4=E?A<7=A H=0JE F0:8 M68:5:<, 1=>703172P3Q 16M03D5J= 6?9=8AJ F24K=A5:>: 916<6, :A03D3A=0O5:E D=1A:E 8:A:1JQ /<0/=A?/ 4=A60O56/ 1=>06@=5A6H3/ M6A16>3<6=@:E 91:F0=@J. )13 RA:@ 9: :FP=@7 916<307 < ?6@:@ M68:5= ?:4=1K3A?/ 3 @=Q653M@ =>: :?7P=?A<0=53/. &4568: 7D3AJ<6/ ?0:K5JE Q6168A=1 3 4356@3D5:?AO F24K=A5:-;3565?:<:E ?;=1J, @5:>3= M68:5J ?3?A=@6A3D=?83 :F5:<0/2A?/ 96106@=5A:@.

':91:?J 906531:<653/, ;:1@31:<653/, 91=4?A6<0=53/, 3?9:05=53/ F24K=A6, :1>653M6H33 7D=A6, :AD=A5:?A3, 8:5A1:0/ :D=5O 9:41:F5: 16??@:A1=5J < M68:5= :A 19 6<>7?A6 1969 >. «&F :1>653M6H33 >:?7461?A<=55:>: F24K=A6» 3 4:9:05=5J M68:5:@ :A 18 4=86F1/ 1975 >. «&F 707DN=533 ?A178A71J F24K=A6».

)1:F0=@J <M63@::A5:N=53/ ;=4=16H33 3 M=@=0O < F24K=A5:E ?;=1= 16M1=N62A?/ 56 :?5:<6533 M68:5:< :A 19 6<>7?A6 1969 >. «& 9135H396Q F24K=A5:>: 916<6 ;=4=16H33 3 M=@=0O», :A 28 6<>7?A6 1969 >. «& ;3565?:<:E <M63@:9:@:P3 ;=4=16H33 3 M=@=0O», :A 30 6<>7?A6 1971 >. «& 913<=4=533 16M03D5JQ 5:1@ < :F06?A3 ;3565?:<JQ <M63@::A5:N=53E @=K47 ;=4=16H3=E 3 M=@0/@3 < ?::A<=A?A<3= ? 5:<J@ 1=>7031:<653=@ ;3565?:<:>: ?:?A:/533». ' ?</M3 ? :FV=435=53=@ C=1@6533 FJ03 9135/AJ M68:5J :A 24 320/ 1991 >. «& @=1:913/A3/Q 9: 7A<=1K4=532 97F03D5JQ F24K=A:< 3 : ?A178A715JQ 3M@=5=53/Q < ?::A<=A?A<33 ?: ?A. 3 ,:>:<:16 :F :FV=435=533 C=1@6533», :A 22 691=0/ 1993 >. «&F 71=>7031:<6533 ;3565?:<JQ ?</M=E, ?7P=?A<:<6<N3Q < C,* @=K47 F24K=A5J@3 3 561:45J@3 91=4913/A3/@3, 8::9=16A3<6@3 3 1=@=?0=55386@3», :A 23 320/ 1993 >. «& @=1:913/A3/Q 9: 91=:4:0=532 ;3565?:<JQ :F1=@=5=533 9: 56?0=4?A<7 < ?</M3 ? <:??:=435=53=@ C=1@6533, 9: 4:0>:?1:D5:@7 :F=?9=D=532 ?A1:3A=0O?A<6 < 5:<JQ M=@0/Q, 9: <<=4=532 5:<:>: 9:1/486 16?91=4=0=53/ ;=4=160O5:>: 4:Q:46». +D3AJ<6/, DA: C=1@653/ /<0/=A?/ ;=4=16A3<5J@ >:?7461?A<:@, ?7P=?A<7=A 5=?8:0O8: 16M5:<345:?A=E F24K=A:< (;=4=160O5JE >:?7461?A<=55JE, F24K=AJ M=@=0O 3 F24K=AJ :FP35). )13 RA:@ 9:46<0/2P== F:0ON35?A<: 916<:<JQ 5:1@ :A5:?3A?/ 8 1=>7031:<6532 ;=4=160O5:>: >:?7461?A<=55:>: F24K=A6, 8:A:1JE ?:?A6<0/=A 8:?A/8 <?=E F24K=A5:E ?3?A=@J >:?7461?A<6 3 6887@70317=A F:0== 9:0:<35J =>: 1=?71?:<.

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8 8:A:1J@ < ?::A<=A?A<33 ?: ?A. 2 &14:565?6 T 59-2 :A 2 /5<61/ 1959 >. :F :1>653D=?8:@ M68:5= :A5:?3A=0O5: ;3565?:<JQ M68:5:< :A5:?/A?/: >:4:<:E M68:5 : ;3565?6Q, 8:11=8A3172P3E M68:5 (<5:- ?/P3E 3M@=5=53/ < >:4:<:E M68:5) 3 3?9:053A=0O5JE M68:5 (:F 3?9:05=533 M68:56 : ;3565?6Q). -1:@= A:>:, M68:56@3 <: !165H33 1=>703172A?/ <:91:?J 8:5A1:0/ < ;3565?:<:E ?;=1=. I68, 8:5A1:0O56/ 4=/A=0O5:?AO %D=A5:E 9606AJ 1=>70317=A?/ S68:5:@ :A 22 325/ 1967 >. : %D=A5:E 9606A= ? 9:?0=472P3@3 3M@=5=53/@3 (Loi T 67-483 relative a la Cour Des Comptes).

F ]"1NB-%?=$N =$,G1A1%-B66 <:91:?J F24K=A6 16??@6A13<62A?/ &14:565?:@ : ;3565?6Q -:5;=4=16H33 :A 15 /5<61/ 1986 >. (Ordonnance sur les finances de la Conftidftration), M68:5:@ :A 28 325/ 1967 >. : ;=4=160O5:@ ;3565?:<:@ 8:5A1:0= (Loi ffidfirale sur 1= %:9>>;1= fMSrale des finances),

M68:5:@ 1974 >. : <M63@::A5:N=533 %:<=A:< (Loi sur les rapports entre les Conseils), M68:5:@ :A 22 325/ 1979 >. :F :?5:<5JQ 56916<0=53/Q 9:03A383 916<3A=0O?A<6 3 ;3565?:<:@ 906531:<6533 (Loi ffidftrale sur les Grandes Lignes de la politique gouvernementale et la planification fmanciiire).

F 4?9-,66 < 1991 >. FJ0 9135/A &FP3E M68:5 : F24K=A=, M681=93<N3E 9:05:@:D3/ 3?9:053A=0O5:E 3 M68:5:46A=0O5:E <06?A3 < <:91:?6Q ;:1@31:<653/, 7A<=1K4=53/, 3?9:05=53/ 3 8:5A1:0/ M6 3?9:05=53=@ F24K=A6, 9135H39J F24K=A5:>: 916<6, 9:5/A3= 3 <34J F24K=A5:E 806??3;386H33.

F X9$,66 <:91:?J F24K=A6 3 ;3565?:< 1=>703172A?/ @5:>:D3?0=55J@3 916<:<J@3 68A6@3. ' /9:5?83Q 3?A:D5386Q 3Q :FJD5: 9:416M4=0/2A 56 9/AO >1799: 9=1<6/ >17996 M68:5:46A=0O5JQ 68A:< 1=>06@=5A317=A 4=/A=0O5:?AO 64@353?A16A3<5JQ :1>65:<, M653@62P3Q?/ >:?7461?A<=55J@3

;3565?6@3; 5:1@6A3<5J= 68AJ <A:1:E >1799J 9:?</P=5J ?:4=1K6A=0O5:E D6?A3 >:?7461?A<=55JQ ;3565?:<; A1=AO/ >17996 :91=4=0/=A @=Q653M@ 8:5A1:0/ M6 3?9:05=53=@ >:?7461?A<=55:>: F24K=A6; D=A<=1A6/ — 1=>70317=A 4=5=K5:= :F16P=53= 3 <602A5J= :A5:N=53/; 5:1@6A3<5J= 68AJ 9/A:E >1799J 86?62A?/ :F?07K3<653/ >:?7461?A<=55:>: 4:0>6 3 <J97?86 916<3A=0O?A<=55JQ :F03>6H3E.

I683@ :F16M:@, S68:5 : >:?7461?A<=55JQ ;3565?6Q, S68:5 : >:?7461?A<=55JQ ?D=A6Q, S68:5 : 560:>:<JQ A165?;=1A6Q @=?A5J@ :1>656@ <06?A3 M681=90/2A :?5:<5J= 9135H39J F24K=A6 3 F24K=A5:>: 91:H=??6, 7?A656<03<62A >1653HJ 16?Q:4:<653/ F24K=A5JQ ?1=4?A<, :91=4=0/2A 9:05:@:D3/ >:?7461?A<=55JQ :1>65:< < F24K=A5:E ?;=1=.

' ?::A<=A?A<33 ? -:5?A3A7H3=E %[$ 916<:@ ;:1@31:<6AO 3 8:5A1:031:<6AO 3?9:05=53= F24K=A6 564=0=56 M68:5:46A=0O56/ <06?AO, 6 3?9:053A=0O56/ <06?AO :F0646=A 03NO 916<:@ 3?9:05=53/ F24K=A6. #: 7K= ? 1921 >. 3?9:053A=0O56/ <06?AO 9:07D306 916<: F24K=A5:E 353H36A3<J 56 :?5:<6533 S68:56 : F24K=A= 3 :AD=A5:?A3. ):M45== 9:05:@:D3/ 3?9:053A=0O5:E <=A<3 <06?A3 < F24K=A5:@ 1=>7031:<6533 ?7P=?A<=55: 16?N31303?O. GA:@7 9:?9:?:F?A<:<60: 9135/A3= < 1974>. S68:56 : 8:5A1:0= M6 F24K=A:@ 3 3@96-

412 2&J#%= VII. 6)1&1?"0"-G$&0"0>% )1?B)BEB> J& $EI%V"F

754@=5A= (Congressional Budget and Impoundment Control Act), S68:56 1985 >. : ?F6065?31:<655:@ F24K=A= 3 D1=M<JD6E5JQ @=16Q 8:5A1:0/ M6 4=;3H3A:@ ? 3M@=5=53/@3 :A 1987 >. (Balanced Budget and Emergency Deficit Control Act), S68:56 1990>. : 8:5A1:0= M6 F24K=A:@ (Budget Enforcement Act).

):@3@: 8:5?A3A7H3:55JQ 68A:< < F156=$*%6#-,66 8 F24K=A7 3@=2A :A5:N=53= S68:5 1968 >. : #6H3:560O5:@ ??745:@ ;:54= (National Loans Act), S68:5 1816>. : -:5?:03431:<655:@ ;:54= (Consolidated Fund Act) 3 4:9:05/2P3= 3 3M@=5/2P3= =>: M68:5J, S68:5J 1866 3 1921 >>. : @353?A=1?A<= ;3565?:< 3 1=<3M3:55JQ :1>656Q ? 9:?0=472P3@3 3M@=5=53/@3 (Exchequer and Audit Department Act).

' 1869 >. < Q-,-A1 56 :?5:<6533 ?::A<=A?A<72P=>: M68:56 FJ0: :F16M:<65: L353?A=1?A<: ;3565?:<. ' 1878>. 9135/A S68:5 :F :FV=435=55JQ 4:Q:46Q 3 6743A=, 7?A65:<3<N3E 9:1/4:8 3?9:0OM:<653/ F24K=A5JQ ?1=4?A< 3 ;:1@J F24K=A5:>: 8:5A1:0/. ' 1977 >. <:91:?J F24K=A5:>: 8:5A1:0/ FJ03 7A:D5=5J S68:5:@ : C06<5:@ 6743A:1=. ' 1989 >. 9135/A S68:5 : ;3565?:<:@ 7916<0=533, >:?7461?A<=55JQ ?D=A6Q 3 8:5A1:0= M6 >:?7461?A<=55J@3 8:19:16H3/@3, 9:?</P=55JE 91:F0=@= ?:M4653/ ?9=H360O5:>: :1>656, :A<=D62P=>: M6 16M16F:A87 :FP3Q 9135H39:< < :F06?A3 ;3565?:< 3 ?A6F303M6H32 ;3565?:<:E ?3?A=@J, 6 A68K= 1=>703172P3E 5=8:A:1J= <:91:?J 8:5A1:0/ M6 16?Q:4:<653=@ >:?7461?A<=55JQ ?1=4?A<. !3565?:<6/ 9:@:PO 91:<35H3/@ < -6564= :?7P=?A<0/=A?/ 56 :?5:<6533 S68:56 1970>. : 4:A6H3/Q 91:<35H3/@.

F 71,1I-51 S68:5 :A 28 325/ 1975 >. T 75—64 :F :1>653D=?8:@ M68:5= :A5:?3A=0O5: ;3565?:<JQ M68:5:< < 21343D=?8:E 03A=16A71= 9135/A: 56MJ<6AO ;3565?:<:E 8:5?A3A7H3=E %=5=>606, A68 868 <?= :?5:<5J= <:91:?J, ?</M655J= ? 1=>7031:<653=@ ;3565?:<JQ :A5:N=53E, 56N03 M4=?O M68:5:46A=0O5:= M681=90=53=.

4. -68 7K= :A@=D60:?O, D6P= <?=>: F24K=A 91353@6=A?/ < <34= ?::A<=A?A<72P=>: M68:5:46A=0O5:>: 68A6, DA: M681=90/=A?/, 868 916<30:, 56 8:5?A3A7H3:55:@ 71:<5=. I683@ :F16M:@, 8 3?A:D5386@ F24K=A5:>: 916<6 :A5:?3A?/ 3 ,27 G)'0'*"-;= 7"5$.&'+"-, 5"+",;& *"7&,K0+ />7K&+. - 53@ @:K5: :A5=?A3 :?5:<5J= 3 4:9:053A=0O5J= 4:87@=5AJ.

- :?5:<5J@ 4:87@=5A6@ :A5:?/A?/ ;3565?:<J= M68:5J, 91:H=4716 91:Q:K4=53/ 8:A:1JQ < 96106@=5A= :A03D6=A?/ :A 91:H=471J 91:Q:K4=53/ :FJD5:>: M68:56 3 ?A1:>: 1=>06@=5A31:<656 -:5?A3A7H3/@3. S68:5 : ;3565?6Q 3@==A 5=?8:0O8: 16M5:<345:?A=E.

':-9=1<JQ, ?0=47=A <J4=03AO =K=>:45JE M68:5 : ;3565?6Q, /<0/2P3E?/ ?6@J@ M56D3A=0O5J@ ;3565?:<J@ M68:5:@. "@=55: < RA:@ M68:5= M681=90/2A?/ <?= 16?Q:4J 3 4:Q:4J >:?7461?A<6, 7?- A656<03<62A?/ ;3?860O56/, 81=43A56/, ?:H360O56/, R8:5:@3D=?86/ 9:03A386 >:?7461?A<6 56 ;3565?:<JE >:4. ' >:?7461?A<6Q ? 8:5A35=5A60O5:E ?3?A=@:E 916<6 F24K=A, 868 916<30:, 91353@6=A?/ < ;:1@= =435:>: M68:5:46A=0O5:>: 68A6, 6 < ?A1656Q 65>0:?68?:5-

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':-<A:1JQ, 9168A3D=?83 <: <?=Q ?A1656Q ?7P=?A<7=A 9168A386 9135/A3/ 8:11=8A3172P3Q M68:5:< : ;3565?6Q, <5:?/P3Q 3M@=5=53/ < :?5:<5:E M68:5 : ;3565?6Q < A=D=53= ;3565?:<:>: >:46. '-A1=AO3Q, 9: :8:5D6533 ;3565?:<:>: >:46 91353@6=A?/ M68:5 :F 3?9:05=533 F24K=A6, 7A<=1K462P3E 3 :4:F1/2P3E 3?9:05=-s 53= 9:0:K=53E, M681=90=55JQ < =K=>:45:@ M68:5= : ;3565?6Q i 3 3M@=5=55JQ 8:11=8A3172P3@3 M68:56@3.

5. +?A65:<0=55J= M68:5:46A=0O5J@3 68A6@3 :?5:<J 916<:<:>:' 1=>7031:<653/ 9:40=K6A

8:581=A3M6H33 < 105"'"70+&:?*+-& *$/P&5+"- G&7&,0+)-';= F"*$70,*+- ) '",.0+)-';= 05+0= ",F0'"- .&*+'"F" *0."$#,0-:&')2, A68K= :A5:?/P3Q?/ 8 3?A:D5386@ F24K=A5:>: 916<6 < ?::A<=A?A<72P3Q A=113A:1360O5JQ 91=4=06Q.

6.%0=472P3E 3?A:D538 F24K=A5:>: 916<6 —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

M681=90=5J 5= < M68:56Q, 6 < &14:565?= :A 2 /5<61/ 1959 >. T 59-2 (< 1=468H33 M68:56 :A 22 325/ 1971 >. T 71-474) :F :1>653D=?8:@ M68:5= :A5:?3A=0O5: ;3565?:<JQ M68:5:< (L'ordonnance T 59-2 portant loi organique relative aux lois de finance), 8:A:1JE < 21343D=?8:E 03A=16A71= 9135/A: 56MJ<6AO ;3565?:<:E 8:5?A3A7H3=E !165H33.

7.L5:>3= <:91:?J, M6A16>3<62P3= F24K=A5J= 916<::A5:N=53/, 1=>06@=5A31:<65J #"7105"'';.) 05+0.). &53 3M462A?/ >06<6@3 >:?7461?A<6, 916<3A=0O?A<6@3, 178:<:43A=0/@3 @353?A=1?A< 3 <=4:@?A<. GA3@3 68A6@3 4=A603M3172A?/, 4:9:05/2A?/, 7A:D5/2A?/ 9:0:K=53/ ?::A<=A?A<72P3Q M68:5:<.

F$ 3%-,B66 ,=81=A :A 29 4=86F1/ 1962 >. T 62-1587 : >:?7461?A<=55:@ 7D=A= (Dficret du 29 dficembre 1962 portant mglement general sur la Comptabilitft publique) 1=>70317=A 91:H=?? 3?9:05=53/ F24K=A6 3 91=47?@6A13<6=A 9:05:@:D3/ 3 :A<=A?A<=55:?AO 16?9:1/43A=0=E F24K=A5JQ ?1=4?A<, :91=4=0/=A <34J :9=16H3E ? F24K=A5J@3 ?1=4?A<6@3. '=4:@?A<=55J= K= 68AJ, 16MV/?5/2P3= 9:1/4:8 913@=5=53/ F24K=A5:>: M68:5:46A=0O?A<6, 4:0K5J 56Q:43AO?/ < ?A1:>:@ ?::A<=A?A<33 ? <JN=?A:/P3@3 5:1@6A3<5J@3 68A6@3.

F Q-,-A1 @5:>3= <:91:?J, M6A16>3<62P3= 3?9:05=53= F24K=A6, 1=>06@=5A31:<65J 68A6@3, 91353@6=@J@3 >=5=160->7F=156A:1:@, 8:A:1JE 56 9168A38= :;:1@0/=A 1=N=53/ -6F35=A6 @353?A1:<.

F )1%E-,66 < 9:05:@:D3/ L353?A=1?A<6 ;3565?:< <Q:43A :F:FP=53= 9168A383 913@=5=53/ M68:5:46A=0O?A<6 < F24K=A5:E ?;=1= 3 3M4653= 5:1@6A3<5JQ 68A:< 9: ?:<=1N=5?A<:<6532 3?9:0-

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' XIX <. >:?7461?A<=55JE F24K=A 6??:H331:<60?/ ? F24K=A:@ D6?A5:>: 03H6. I68 868 53868:= 03H: 403A=0O5:= <1=@/ 5= @:K=A A16A3AO F:0ON=, D=@ 9:07D6=A, 16M<3A3= RA:>: 9135H396 913<=0: 8 A:@7, DA: ?F6065?31:<655:?AO F24K=A6 ?A606 M:0:AJ@ 916<30:@ @353?A1:< ;3565?:< 02F:>: >:?7461?A<6. ' ?</M3 ? A=@, DA: < :?5:<5:@ 1:0O >:?7461?A<6 ?<:4306?O 8 7916<0=532 ?<:=E 64@353?A16H3=E, F24K=A5JE 4=;3H3A 16??@6A13<60?/ 868 5=?9:?:F5:?AO >:?7461?A<6 9:81J<6AO ?<:3 A=87P3= 16?Q:4J 560:>:<J@3 9:?A790=53/@3. X3NO ? <@=N6A=0O?A<:@ >:?7461?A<6 < R8:5:@387 ?A165J, ? 16M<3A3=@ =>: 35<=?A3H3:55:E 4=/A=0O5:?A3 ?A60: ?D3A6AO?/ <:M@:K5J@ 40/ 4:?A3K=53/ ?F6065?31:<655:?A3 F24K=A6 913F=>6AO 8 >:?7461?A<=55:@7 81=43A7.

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— :14:565? :A 2 /5<61/ 1959>. T59-2 (< 1=468H33 M68:56 :A 22 325/ 1971>. T71-474) :F :1>653D=?8:@ M68:5=