13 octobre 1791
30 mars 1793
France. Comité pour l'Examen des comptes
France. Comité de l'Examen des comptes (1791-1793)
- décret du 30 janvier 1790 relatif à la reddition et à la vérification des comptes des trésoriers ou receveurs généraux.
- décret du 21 juin 1790 relatif à la remise, par le ministre des Finances du compte détaillé des recettes et des dépenses du Trésor public depuis le 1er mai 1789.
- décret du 22 décembre 1790 qui suspend toute présentation aux chambres des comptes.
- décret du 4 juillet 1791 qui supprime toutes les chambres des comptes du royaume et qui attribue à l’Assemblée l’apurement définitif des comptes des finances de la nation.
- décret du 17 septembre 1791 relatif à la cessation des fonctions des chambres des comptes, à la reddition et présentation des comptes des deniers publics, et sur les formes à suivre par les comptables pour les rendre.
- décret du 13 octobre 1791 portant établissement de sept comités, dont un « comité d’Examen des comptes ».
- décret du 15 octobre 1791 sur l’organisation des comités de l’Assemblée.
- décret du 5 décembre 1791 sur l’organisation des comités de finances et des Domaines.
- décret du 30 mars 1793 concernant le comité de l’Examen des comptes.
En application du décret du 15 octobre 1791 portant organisation des divers comités de l’Assemblée, celui chargé de l’Examen des comptes est composé de vingt-quatre membres, élus pour trois mois et renouvelables par moitié.
Le président de l’Assemblée nationale annonce le résultat du premier scrutin pour la nomination des membres du comité dans la séance du 22 octobre. Sont élus : Archinard, Borie, Chedaneau, Guilhasson, Marant, Delafont-Braman, Maignen, Boisrot de Lacour, Paigis, Duhem, Digaultray, Rubas fils, Leyris, Mengin, Leboucher du Longchamp, Lefebvre, Reynaud, Escanyé, Rouède, Garran de Coulon, Maximin Isnard, Damourette, Prieur-Duvernois et Ruet.
Le comité est réorganisé le 8 mars 1792 et compte alors pour membres : Archinard, Lefebvre, Maignen, Rouède, Boisrot de Lacour, Carant, Paigis, Leyris, Ille, Dehaussy-Robecourt et Lavigne. Ce renouvellement modifie peu la composition du comité, dont plus de la moitié des membres sont reconduits.
Le comité de l’Examen des comptes est créé par un décret du 13 octobre 1791, qui le charge de « vérifier les comptes sur registres rendus depuis le premier mai 1789 jusqu’au premier septembre 1791, afin de constater l’emploi des fonds et la légitimité des dépenses ». Ses attributions sont précisées le 5 décembre 1791, dans le cadre de la réorganisation générale des comités financiers de l’Assemblée législative. En vertu de ce décret, il revient au comité « d’examiner les comptes sur pièces et acquits comptables, et tous comptes qui auront été présentés au bureau de Comptabilité établi par le décret du 17 septembre 1791, d’en faire le rapport à l’Assemblée, de proposer les lois à former pour compléter les règles de la comptabilité et pour accélérer la présentation et l’apurement, soit des comptes courants, soit des comptes arriérés ».
L’Assemblée ayant décrété, le 14 octobre 1791, que le comité ne commencerait son travail qu’après lui en avoir présenté le plan, Boisrot de Lacour fait un rapport au nom du comité dans la séance de l’Assemblée du 19 novembre 1791. Depuis le 30 janvier 1790, la Constituante a déjà accompli un travail législatif important en la matière, précisant, d’une part, quels comptes doivent être soumis et arrêtés par le Corps législatif et, d’autre part, la forme et les modalités d’examen de ces comptes. En revanche, le nouveau mode de comptabilité n’est pas encore défini à cette date. Boisrot de Lacour distingue donc les comptes anciens non encore apurés des comptes de l’année courante. L’expression « comptes anciens » désigne tant « ceux de MM. Necker et Dufresne depuis le 15 mai 1789 jusqu’au 1er janvier 1791 », que ceux rendus par la Caisse de l’extraordinaire ou la Trésorerie nationale jusqu’au 1er septembre 1791.
Parmi ces comptes arriérés, il convient également de distinguer ceux dressés « sur livres et registres [par les ordonnateurs] de ceux sur pièces [rédigés par les payeurs] » : si les premiers ne demandent qu’une vérification par comparaison des registres des recettes et de deux des dépenses, les seconds exigent de s’assurer que toutes les pièces sont effectivement rapportées dans les registres. Boisrot de Lacour insiste donc sur la nécessité de confier au comité l’examen de ces deux types de comptes, après que les commissaires du Roi membres du bureau de Comptabilité en auraient fait le rapport à l’Assemblée.
Le comité d’Examen des comptes incarne ainsi le pouvoir du Corps législatif, seul légitime à valider et apurer définitivement les comptes vérifiés par le pouvoir exécutif. Tarbé, ministre des Contributions publiques, est chargé de veiller à la mise en activité du bureau de Comptabilité et d’informer les commissaires qui le composent des nouvelles lois relatives à leur objet.
Reconduit par la Convention, le comité est finalement supprimé par un décret du 30 mars 1793, qui le réduit à « une section du comité des Finances », dont les membres devront être choisis par les députés « qui ne sont d’aucun comité ».
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