L’évolution perpétuelle que connait la comptabilité publique en France notamment, avec l’intégration des règles comptables inspirées du droit privé, ne pourrait guère constituer un acte isolé. Elle est inscrite bien au contraire dans une démarche universelle menée par une volonté commune de rendre les états financiers des états et nations un vrai moyen d’aide à la prise de décision. Les normes comptables de l’état, qui sont inspirées du modèle privé, ont intégré le paysage comptable français et prennent de plus en plus de place en faisant reculer un modèle de comptabilité qui n’a pas subi de changements majeurs depuis son institution. Le droit public financier se trouve ainsi enrichi en matière comptable par de nouvelles dispositions depuis l’avènement de la LOLF en 2001. Désormais, il est prévu expressément que les comptes de l'état doivent être réguliers, sincères et donner une image fidèle de son patrimoine et de sa situation financière. Une disposition consacrée par la révision constitutionnelle du 23 juillet 2008. Par conséquent, cela n’est pas sans conséquences sur le droit et les pratiques budgétaire dans leur sens le plus large / The perpetual evolution of public accounts in France, particularly with the integration of accounting rules inspired by private law, could hardly be an isolated act. On the contrary, it is part of a universal approach driven by a common desire to make the financial statements of states and nations a real means of helping decision-making. State accounting standards, which are inspired by the private model, have become part of the French accounting landscape and are gaining more and more place by pushing back an accounting model that has not undergone major changes since its establishment. Public financial law is thus enriched in accounting matters by new provisions since the advent of the LOLF in 2001. From now on, it is expressly stipulated that the accounts of the state must be regular, sincere and give a faithful image of its heritage and its financial situation. A provision enshrined in the constitutional review of July 23, 2008. Therefore, this is not without consequences on the law and budgetary practices in their broadest sense

Submitted by Luciana Ferreira (lucgeral@gmail.com) on 2018-06-11T15:34:49Z No. of bitstreams: 2 Dissertação - Camila Cardoso de Carvalho Rodrigues - 2018.pdf: 3588465 bytes, checksum: 8a3f8c88a0eaa5753dd45ed678a53b58 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2018-06-11T15:50:38Z (GMT) No. of bitstreams: 2 Dissertação - Camila Cardoso de Carvalho Rodrigues - 2018.pdf: 3588465 bytes, checksum: 8a3f8c88a0eaa5753dd45ed678a53b58 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-06-11T15:50:38Z (GMT). No. of bitstreams: 2 Dissertação - Camila Cardoso de Carvalho Rodrigues - 2018.pdf: 3588465 bytes, checksum: 8a3f8c88a0eaa5753dd45ed678a53b58 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2018-06-08 / The area of procurement is essential for the objectives of an organization. In the public sector, it is not different. The government procurement with efficiency will promote the good performance of the public financial, providing the operation of the activities of the public administration as well as their public politics. Therefore, it is necessary to verify those expenses, if they are bringing good results. And a way for that is to verify the perception that who use those procurement public. In that sense, the objective of this research was to analyze the procurement public by a public institution, under the perspective who users them and to propose an instrument that permit the continuous improvement of the expenses with public improvement. For the elaboration of the diagnosis, the bibliographical and documental research were used to know the characteristics of the institution in study, as well as the research with the survey to verify the users’ perception. The results were analyzed with base in the efficiency and in the dimensions of performance of the public procurement: quality, time, price, transparency and sustainability. As it was verified that the beginning phase of the process of procurement public influences the result directly, this work make as product a manual of proceeding for the requisition of procurement public that can possible procurement public with efficiency and improve the expectations that who uses them. / A área de compras é essencial para a concretização dos objetivos de uma organização. No setor público não é diferente. As compras governamentais realizadas com eficiência promoverão o bom desempenho dos gastos públicos, proporcionando o funcionamento das atividades da administração pública assim como a realização de suas políticas públicas. Nesse sentido, é necessário constatar se esses gastos estão trazendo bons resultados e uma forma para isso é verificar a percepção que os usuários possuem sobre as compras realizadas. Portanto, esta pesquisa tem como objetivo analisar as compras realizadas por uma instituição pública, sob a perspectiva de quem as usufrui e propor um instrumento que auxilie a melhoria contínua dos gastos com as aquisições públicas. Para a elaboração do diagnóstico, foram utilizadas as pesquisas bibliográfica e documental para traçar as características da instituição em estudo, assim como a pesquisa com survey para verificar a percepção dos usuários. Os resultados foram analisados com base no princípio da eficiência e nas dimensões de desempenho das compras públicas: qualidade, celeridade, preço, transparência e sustentabilidade. Como foi constatado que a fase inicial do processo de compras influencia diretamente o resultado da compra, este trabalho gerou como produto um manual de procedimentos para a requisição de compras que possibilita a realização de compras mais eficientes e que atendam as expectativas de quem as usufrui.

La pratique contractuelle des prestataires de services d'investissements s'illustre tant à l'occasion de la fourniture des services d'investissement que lors de montage contractuel issu de la pratique. L'objet de cette étude est de cerner quelles sont les nouvelles règles d'ordre public susceptibles de mettre à mal la sécurité juridique des PSI à l'occasion de cette pratique contractuelle. / Contractual practice of providers of investment illustrates both the provision of investment services and contract assembly created by the practice . The purpose of this study is to identify what are the new public order rules that undermine the legal certainty of PSI during this contractual practice.

La responsabilité financière des acteurs de la gestion publique s’appréhende traditionnellement à travers le prisme du principe de séparation des ordonnateurs et des comptables publics. Strictement différenciée entre la responsabilité des comptables devant les juridictions des comptes et la responsabilité des autres gestionnaires publics devant la Cour de discipline budgétaire et financière, son analyse globalisée semblait manquer de pertinence. Depuis les années 2000, le droit public financier a cependant connu des évolutions majeures, principalement issues de la LOLF, de la loi du 28 décembre 2011 et du GBCP. Cette modernisation du cadre juridique de la gestion publique semble renouveler l’approche conceptuelle de la responsabilité financière. Constatant un rapprochement progressif de ceux qui exécutent les opérations financières publiques, de leurs juges, mais aussi des mécanismes du contrôle juridictionnel de l’argent public, cette recherche se propose de défendre une conception unitaire et autonome de la responsabilité financière. / The financial responsibility of stakeholders in public management is traditionally understood through the principle of the separation of authorizing officers and public accountants. Strictly differentiated between the responsibility of accountants before the French court of auditors (Cour des comptes) and the responsibility of other public managers before the Budget and Finance Disciplinary Court (CDBF), its global analysis seemed to lack relevance. However, public financial law has undergone major developments since the 2000s, mainly originating from the Institutional Act on Finance Laws (LOLF), the Law of December 28, 2011 and the Public Budgetary and Accounting Management (GBCP). Such modernisation of the judicial framework in public management seems to be renewing the conceptual approach to financial responsibility. Noting a gradual rapprochement of those who implement financial public transactions, their judges, and the mechanisms of the judicial control of public money, this research proposes to support a unitary and autonomous conception of financial responsibility system.

Made available in DSpace on 2016-04-26T20:48:51Z (GMT). No. of bitstreams: 1 Fabio Menani Pereira Lima.pdf: 1227214 bytes, checksum: 0655e039172bed25c086ba2a96609319 (MD5) Previous issue date: 2008-05-30 / This work aims at the understanding of how altering educational legislation affected the financial structure of the elementary school in the state of São Paulo from 1996 to 2006. In order to do so, we opted for focusing the analysis on the evolution of the three main sources of financial support of this field: sub-bound taxes, educational salary shares and agreements. The intention is to calculate the amount of resources the government of the state of São Paulo should have devoted by law to the elementary state schools based on cited sources , discussing the role of the Funds for Maintenance and Development of Primary School and the Value of Teaching (FUNDEF) in the financial support structure of the elementary state school and in the induction of the process of the state school into municipal school .The choice of the state of São Paulo is justified by the fact that not only is it the biggest in population , the most economically important in the country, but also because there has been great advance in the municipality process.The data referring to the financial support source of the elementary state school was basically extracted from The Government of the State of São Paulo Accountancy. When calculated in real terms, the data suffered a deflation by IGP-DI, reaching the prices found in 2006. Through this analysis, it was possible to conclude that despite the fact that there may be a fall in the availability of resources for the financial support for the elementary state school, in the studied period there was, overall, an increase in the availability per student, mainly due to the advance of the municipality process as well as for the fact that FUNDEF did not contemplate all the studied resources / Este trabalho busca a compreensão de como as alterações na legislação educacional afetaram a estrutura de financiamento da rede estadual paulista de ensino fundamental no período 1996-2006. Para isso, optamos por centralizar a análise na evolução das três principais fontes de financiamento dessa rede: impostos subvinculados, quota estadual do salário-educação e convênios. A intenção é calcular o volume de recursos que o governo do estado de São Paulo deveria, por lei, ter despendido na rede estadual paulista de ensino fundamental a partir das fontes citadas, discutindo o papel do Fundo de Manutenção e Desenvolvimento do Ensino Fundamental e de Valorização do Magistério (FUNDEF) na estrutura de financiamento da rede estadual de ensino fundamental e na indução ao processo de municipalização do ensino no estado. A escolha do estado de São Paulo justifica-se pelo fato de ser este o mais populoso e economicamente o mais importante da federação, e também pelo forte avanço do processo de municipalização nele ocorrido. Os dados referentes às fontes de financiamento da rede estadual de ensino fundamental foram extraídos basicamente do Balanço do Governo do Estado de São Paulo. Quando trabalhados em termos reais foram deflacionados pelo IGP-DI, sendo levados a preços de 2006. Através da análise desenvolvida, pôde-se concluir que apesar da tendência de queda apresentada na disponibilidade de recursos para o financiamento da rede estadual de ensino fundamental houve, de maneira geral, durante o período estudado uma elevação na disponibilidade por aluno, ocasionada principalmente pelo avanço do processo de municipalização e pelo fato do FUNDEF não contemplar todos os recursos estudados

L’initiative qui a conduit à l’élaboration de cette thèse provient d’un désir d’explorer plus en détail le contenu, les objectifs et la portée de la réforme de la comptabilité de l’État en Algérie. Le cadre juridique et réglementaire comptable actuel souffrait depuis son édification de nombreuses insuffisances et limites qui devaient être complétées avec les nouvelles modalités juridiques et techniques inspirées des standards et des bonnes pratiques internationales. La nouvelle réforme comptable vise à fonder une comptabilité tridimensionnelle de l’État consacrée par de nouvelles normes comptables nationales, un plan comptable de l’État (PCE) et de nouvelles modalités de contrôle et de responsabilité des acteurs. L’analyse de l'état actuel de la réforme, à l’épreuve de la nouvelle gouvernance financière publique, marquée par les exigences de transparence, de performance et de bonne gouvernance, vise à proposer des solutions pour l'amélioration du système national d’une part, et à étudier le rôle de la réforme budgétaire et des normes comptables internationales (IPSAS) dans l’adaptation du nouveau cadre comptable, pour que la comptabilité soit davantage un instrument d'information, de décision et d’appréciation de la situation financière et patrimoniale de l’État, d’autre part. Vu la complexité des formes et de l’étendue des chantiers de la réforme, la transformation comptable recommandée peut prendre une approche globale, qui sera concentrée non seulement sur l'application du cadre législatif et réglementaire (LOLF), c’est-à-dire sur la mise en place de la nouvelle comptabilité, sur la production de comptes publics sincères, fidèles et réguliers, objet de certification et de valorisation par la Cour des comptes, mais également sur la modernisation de la fonction comptable et l’intégration du cadre de la gestion budgétaire et comptable aux fins de la réforme de l’État. / The initiative which led to drawing up this thesis arises of a wish to explore, in more detail, the content, objectives and scope of the Algerian State accounting reform. The current legal and regulatory framework suffered, since its implementation, from many deficiencies and limits which should be completed by new legal and technical procedures based on standards and international good practices. The new accounting reform aims at establishing a three-dimensional State accounting, realized by new national accounting standards, a State accounting plan (SAP) and new ways of control and players responsibility. The analysis of the current state of reform, proof against the new public financial governance, marked by the requirements of transparency, performance and good governance, aims at proposing solutions for the enhancement of the national system, on the one hand, and to study the role of budget reform and international public sector accounting standards (IPSAS) in adapting the new accounting framework, so that accounting becomes more a tool for information, for decision and assessment of the financial and patrimonial situation of the State, on the other hand. Given the complexity of the forms and extent of reform projects, the recommended accounting transformation can take an overall approach which will be concentrated not only through the enforcement of the legislative and regulatory framework (LOLF), or through the implementation of the new accountancy, or the production of true, correct and regular public accounts, which are subjects of certification and valuation by the Court of Auditors, but also through the modernization of the accounting function and the integration of the budgetary and accounting management framework for the purpose of the State reform.

Made available in DSpace on 2014-07-29T16:10:43Z (GMT). No. of bitstreams: 1 Dissertacao Luciana Magalhaes.pdf: 2228673 bytes, checksum: 938f84d2efeacb8e95ec5649af42e802 (MD5) Previous issue date: 2009-09-09 / This paper aims to study the financing of the Goias State University(UEG), examining its compliance to the Federal Constitution, and establishing a link between the scholarship program offered by the Volunteer Organization of the Goias State, (PBU/OVG) and the cost associated with each student, based on specific methodology for its calculations. The research panoramically presents the growth of undergraduate studies in Brazil and in the Goias State, emphasizing the socioeconomic characteristics of the state and showing a need to set public policies to democratize the access to and the permanence of lower income students at this level of education. It is important to emphasize that this growth is sought as a consequence of the increase in demand for qualified workers for a work market guided by the global transformations of capitalism, inserted into the knowledge society, in other words, into the new configuration of the capitalist production process. PBU/GO is presented in the aspects that pertain to its planning, aims, regulations and participation criteria, as well as tits reach in the period extending from 1999 to 2008. Some aspects of the Audit carried out by the 1st Division of the Audit Office of the Goias State (TCE/GO), where they verify compliance to Ordinance No. 5.536, passed on 21 January 2002, which regulates Law n° 13.918, 3 October 2001, which provides for the University Scholarship Program, are also highlighted. The advancement of private IES and the creation of UEG, by Law No. 13.456/99 which alters the administration by the state, and describes the modifications pertaining to the institution are elucidated. UEG was born with the purpose of democratizing undergraduate studies and to help change the lack of qualification of the teachers in private and public schools. Its consolidation marks a moment of the creation of public policies guided by the aegis of the Minimal State, which raises reflection on the mechanisms of approval, taking into consideration the political moment, i.e., Governor Marconi Perillo s election campaign. The methodology of student-cost calculation at UEG seeks to present numbers as close as possible to reality, in order to support the possibility of comparison to the amounts transferred from the State s accounts to the PBU/GO, and those transferred to UEG. The final analyses highlight a constitutional non-compliance by UEG s financing along this period as well as the difficulty in meeting the goals set by the PNE in Goias State, to increase the number of youths in undergraduate courses to 30% by the year 2010. UEG s students calculation s costs also allows for comparison with another states, as well as an analysis of the number of students that could attend free public facilities, if there were a reversion in the use of resources destined for the PBU/GO towards UEG that becomes great the conditions of permanence and the consequent reduction of the IES private escape, even in the cases where the students are benefited by the financial programs and scholarships concession / Esta dissertação tem por objetivo estudar o financiamento da Universidade Estadual de Goiás (UEG), examinando o cumprimento do percentual estabelecido na Constituição Estadual, e estabelecendo uma vinculação entre o Programa Bolsa Universitária da Organização das Voluntárias do Estado de Goiás (PBU/OVG) e o custo do aluno, utilizando-se de metodologia específica para o seu cálculo. Discute-se, por meio deste cálculo, uma possível ampliação do número de vagas na UEG, com os recursos aplicados no PBU. A pesquisa apresenta panoramicamente, a expansão do ensino superior no Brasil e em Goiás, destacando as características socioeconômicas do estado e evidenciando a necessidade de definição de políticas públicas para democratizar o acesso e a permanência das camadas menos favorecidas nesse nível de ensino. Ressalta-se que os objetivos desta ampliação são postos em decorrência da alteração da demanda de qualificação e formação de mão de obra para um mercado de trabalho que se rege pelas transformações mundiais do capitalismo. O PBU é apresentado nos aspectos que dizem respeito ao seu planejamento, objetivos, regras e critérios de participação, bem como o alcance no período que vai de 1999 a 2008. Também são evidenciados alguns aspectos da Auditoria realizada pelo Tribunal de Contas do Estado, 1ª Divisão de Fiscalização, visando verificar a adequação e o atendimento da legislação que dispõe sobre o Programa de Bolsa Universitária. Elucida-se o avanço das IES privadas e a criação da UEG, pela Lei nº. 13.456/99 que altera a administração do Estado e descreve as modificações relativas à instituição. A UEG nasceu com o propósito de democratizar o ensino superior e ajudar a mudar o quadro da falta de qualificação dos professores das redes estadual, municipal e particular de ensino. Predomina ainda o enfoque na formação de professores. A metodologia de cálculo do custo-aluno da UEG, sustentada por estudo de Amaral (2008), que aplica a metodologia em vários estados brasileiros, busca a apresentação dos valores mais próximos possíveis da realidade, de modo a fundamentar a possibilidade de comparação dos valores transferidos dos cofres do estado para o PBU e para o financiamento da UEG. As análises finais destacam o não cumprimento constitucional do financiamento da UEG ao longo desse período, bem como as dificuldades para o cumprimento das metas estabelecidas no PNE no Estado de Goiás, de aumentar para 30% o número de jovens de 18 a 24 anos matriculados na educação superior até o ano de 2010. O cálculo do custo do aluno da UEG possibilita, ainda, comparação com outros estados da federação, bem como uma análise dos números de estudantes que poderiam cursar ensino público gratuito, se revertida a utilização dos recursos destinados ao PBU, para a UEG, o que ampliaria consideravelmente as condições de permanência e a conseqüente redução da evasão das IES privadas, mesmo nos casos em que os estudantes são beneficiados pelos programas de financiamento e concessão de bolsas de estudo

There has been a rapid growth of private participation in infrastructure projects throughout the world in the last three decades. China as the largest developing country in the world has a huge amount of demands for high quality infrastructure projects and public services. The government has actively developed and used the Build-Operation-Transfer (BOT) model to deliver public facilities and services, particularly after 2002. Certain benefits have been brought by the adoption of the BOT model in China's motorway and water sectors. However, issues were also found in the processes behind BOT applications. International organisations as well as scholars suggested that China should learn experiences and lessons from the UK and its PFI scheme. The UK has been the leading country to use private finance in developing public buildings and services. However, very little has been written addressing how lessons from British PFIs can be learnt by China to improve its BOT practice. This study is an attempt to address this vacuum in the existed literature. It was designed to explore the current problems of using BOTs in Chinese motorway and water sectors and looks at what needs to be improved, based upon the PFI lessons in the UK. A mixture of qualitative and quantitative methods has been employed and various methods of data collection used in this study. These included: 21 interviews, 2 observations and one focus group and the analysis on 14 government reports about BOTs in China. The governments' decision-makers, directors, project managers and contractors were involved in the research to explore the results and emerging issues involving the implementation of BOT models in 87 Chinese motorway and water projects in 10 cities covering six provinces. As a result of its findings, the research is able to discuss and identify the relevant experiences and lessons from PFIs in the UK to improve further application of China's BOTs. This study fills the gap in knowledge regarding comparisons between PFIs and BOTs. It also gives recommendations for good practice in relation to Chinese BOT policy decision making, development and evaluation. Finally, the study hopes to give recommendations that enable the implementation of BOT model in Chinese motorway and water sectors to be more successful in the future.

Les enjeux présentés par la puissance financière des fonds souverains et les réactions politiques des pays d’accueil appellent naturellement à s’interroger sur la façon dont la fiscalité appréhende ces questions. La réponse nécessite de se placer tant sur le plan du droit interne français que sur celui de la fiscalité internationale. La présente étude procède à une analyse comparée de la fiscalité directe applicable aux fonds souverains en France et aux Etats-Unis. Cette analyse se poursuit à travers l’examen de conventions fiscales conclues par la France mais aussi par des Etats étrangers détenteurs de fonds souverains. La question de l’application des conventions fiscales aux fonds souverains est évoquée à travers l’exposé des modèles de conventions fiscales de l’OCDE et des Etats-Unis. Le statut fiscal des fonds souverains est confronté à celui des apporteurs de capitaux privés au regard de la distorsion de concurrence fiscale entre investisseurs. En l’absence de dispositions législatives précises, de doctrine administrative et de jurisprudence, ces travaux sont principalement fondés sur une interprétation des faits et du droit positif. Les solutions proposées tentent de remédier aux problématiques ainsi dégagées. / The growing number of investments made by sovereign wealth funds and the reactions of host countries has raised questions regarding the tax treatment of those public financial entities. Answering these questions implies to analyze the tax legislation on both a national and international level. In this respect this paper compares the direct taxation of sovereign wealth funds investments in France and in the United States. It is then followed by an analysis of some tax treaties signed by France as well as tax treaties signed by countries owning sovereign wealth funds. Questions related to the application of tax treaties to sovereign wealth funds are examined through the presentation of the OECD model tax convention and the United States income model tax convention. We then compare the tax status of sovereign wealth funds and private investors regarding tax competition and portfolio choices. We will see through the lack of tax regulations, guidance and the absence of court decision that this study is mainly based on an interpretation of the facts and the law as a consequence. The solutions provided in this paper aim at clarifying the issues we have identified. Hopefully this will raise further interrogations and will be followed by other studies.

Face à la crise financière de 2008, l’Union européenne a intensifié la contrainte pesant sur les États dont la gestion des finances publiques est désormais strictement encadrée. Des objectifs à moyen terme leurs sont assignés dont l’irrespect peut être sanctionné par des amendes (sanctions pécuniaires) ou la perte du droit de vote (sanctions politiques). Des codes de bonne conduite, des guides et des chartes (soft law), fondés sur la mise en commun d’expériences de terrain, proposent des mesures censées favoriser leur intégration. Cette méthode uniforme et centrée sur la gestion et les instruments de maîtrise des finances publiques, devient contraignante lorsqu’elle est transposée en droit national et son assise juridique peut varier selon le degré de protection qui lui est accordée. Le droit public financier, principal vecteur de modernisation de l’État, est profondément remanié à l’aune de ces nouveaux préceptes. Dans ce contexte et au-delà, de fortes tensions pèsent sur la responsabilité financière des institutions et des décideurs publics, et particulièrement dans le secteur local, objet de la recherche. Classiquement, la responsabilité financière est une responsabilité juridique fondée sur le bon emploi des deniers publics, c’est-à-dire leur emploi régulier. Elle sanctionne exclusivement et juridictionnellement le non-respect des règles et des principes du droit public financier local établis dans l’intérêt général. Ce cadre est aujourd’hui mis en question par la gestion publique : aux préoccupations de régularité, s’ajoutent (se substituent parfois) les impératifs d’efficacité et d’efficience, principaux indicateurs de la performance publique. L’efficacité apprécie le degré de réalisation des objectifs de l'action et l’efficience étudie la relation entre les coûts et les résultats de l’action. Dès lors, la question se pose de savoir si le droit a la capacité de sanctionner selon ces critères et si cela serait pertinent. Si l’adaptation des régimes juridiques de responsabilité à ces enjeux n’a pas abouti, de vrais changements s’opèrent aujourd’hui, souvent en marge du droit. En effet, un nouveau modèle de responsabilité se met en place à tous les niveaux du secteur public. Fondé sur les notions de performance et d’autonomie asymétrique, il impose à l’ensemble des acteurs publics locaux de s’engager à atteindre un certain nombre d’objectifs préalablement fixés dont les résultats sont évalués en termes d’efficience et d’efficacité, et parfois sanctionnés. Donc plutôt que de réformer la responsabilité juridique, le choix semble fait d’adopter une vision extensive de la responsabilité financière : la responsabilité managériale, à côté de la responsabilité juridique. Cette juxtaposition de deux logiques d’essence différente, voire contradictoires, interroge sur les conditions de leur coexistence, dans un État de droit. / Faced with the financial crisis of 2008, the European Union has intensified the constraint on states whose public finance management is now strictly regulated. Medium-term objectives are assigned to them, which may result in fines (financial penalties) or loss of the right to vote (political sanctions). Codes of conduct, guides and charters (soft law), based on the sharing of experiences on the ground, propose measures to promote their integration. This uniform method, centered on management and public finance control instruments, becomes binding when it is transposed into national law and its legal basis may vary according to the degree of protection granted to it. Public financial law, the main vector of modernization of the public sector, is profoundly altered in the light of these new precepts. In this context and beyond, strong tensions weigh on the financial responsibility of public institutions and managers, including in the local sector, which is the subject of research. Classically, financial responsibility is a legal responsibility based on the good use of public funds, that is, their regular employment. It sanctions exclusively and jurisdictionally the failure to respect the rules and principles of local public financial law defined in the general interest. This framework is now called into question by the new public management (NGP): to the concerns of regularity, are added (sometimes replaced) the imperatives of effectiveness and efficiency. Effectiveness assesses the degree of achievement of the objectives of the action and efficiency studies the relationship between the costs of the action and the benefits it provides. Therefore, the question arises whether the right has the capacity to sanction according to these criteria and whether it would be relevant. If the adaptation of legal regimes of responsibility to these issues has not succeeded, real changes are taking place today, often on the margins of the law. Indeed, a new model of accountability is being put in place at all levels of the public sector. Based on the notions of performance and asymmetric autonomy, it requires all local public actors to commit themselves to achieving a number of previously defined objectives whose results are evaluated in terms of efficiency and effectiveness, And sometimes punished. So rather than reforming the legal responsibility, the choice seems to be made of adopting an extensive view of financial responsibility: managerial responsibility, alongside legal responsibility.