The rooms of the accounts were in France, under the Ancien Mode, of the sovereign Juridiction S specialized in the businesses of Finance. The Room of the accounts of Paris, oldest, is the ancestor of current the Court of Auditors.

The Room of the accounts of Paris

To make control the receipts and the expenditure of the kingdom, the king had initially recourse to his Council, i.e. with the curia governed , the group of close relations advisers which surrounded it and assisted it in its various functions. Gradually, a specialized body is detached some: the Room of the accounts.

In 1256, an ordinance of Saint Louis prescribes with the “mayeurs and conciliation boards” to come to count in front of the people of the accounts to Paris. Certain clerks of the council specialize in this function. “Masters alluvium” are delegated to the accounts of the King .

Towards 1303, the Room of the accounts of Paris is installed with the Palate of the City, where it will remain until the French revolution. People of the accounts are initially charged to take care of the good re-entry of the receipts of the royal field and, in the second place, to control the public expenditure.

The ordinance of the Fish pond-in-Brie of 1320 poses the basic principles of the organization of the Room of the accounts: it includes/understands three, then four, Master-clerks, to which three Master-alluviums familiar of the King are assistant, charged with “ouïr” accounts. Eleven junior clerks assist them in their task. The position of president is created by an ordinance of 1381. The clerks make their appearance. Correctors are named to assist the Masters. Advisers delegated by the King make their appearance beside the ordinary Masters. Ultimately, the ordinance of February 26th 1464 qualifies the Room of the accounts of “Court sovereign, principal, first and singular of the last spring in all the fact of the account of finances”.

Rooms of the accounts of province

Oldest of the Rooms of the accounts of province is that of Dauphiné, created in 1368. Other Rooms of the accounts appear in Normandy (1465), in Provence, Burgundy, with Nantes for the Brittany, in Navarre, Languedoc and Roussillon, with Nancy, Metz and Bar-le-Duc.

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