Who is the financial controller of public finances?

A financial controller is appointed to the principal authorizing officers as well as to the secondary authorizing officers placed at the head of the deconcentrated services. The financial controller is in charge of a priori controls by giving a prior approval of budgetary operations, proposals for acts of expenditure which are transmitted to him by the Minister or his delegated authorizing officers in accordance with procedures defined by the Minister of Finance. The refusal of approval may only be overridden by written authorization from the Minister of Finance. In this case, the responsibility of the Minister in charge of finance replaces that of the Financial Controller. The financial controller ensures, on behalf of the Minister in charge of finance, the centralization of the budgetary operations of the authorizing officers with whom they are placed. The Financial Controller gives an opinion on the sincerity and sustainability of expenditure commitment plans.