Regional Chambers of AccountsJudiciary

The Regional Chambers of Accounts (Chambres régionales des comptes) are French decentralized financial courts tasked with auditing the accounts and evaluating the management of local authorities and public bodies. Operating in coordination with the national Cour des comptes, their mandate encompasses budgetary oversight, verifying the regularity of public funds, and assessing the efficiency of local public services. Established by the landmark decentralization law of March 2, 1982, they were created to replace centralized prior administrative oversight with independent ex-post judicial review as local authorities gained financial autonomy.