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_Screening table of the Directorate for Financial Control based on the ArcategTM reference system. Agreement drafted in French and signed electronically on 13/10/2020 by the Director of the DCF and the Director of ANLux._ **History of administration:** With the gradual establishment of a separate administration from 1839, the activity of auditing was formalised through the creation of an independent body, the Chamber of Accounts, by the Grand-Ducal Royal Decree of 1840. Subsequently, the Law of 9 January 1852 on State accounting develops the auditing activities of the Chamber of Accounts: In particular, there is evidence of the introduction of financial control and accounting control. However, there is no clear distinction between the implementation of the law in the Chamber of Accounts and the two types of controls are carried out by the same persons. It was not until 1931 that control activities became clearer with the law of 19 February 1931 on the organisation of the Chamber of Accounts and the General Revenue. 1936 saw the creation of a department within the Chamber of Accounts entirely dedicated to checking the accuracy of accounts. Thus, the various control fields are specified and a separation is made between control of the sound management of the finances and control of the accounts. The Law of 27 July 1936 on State accounting and the Grand-Ducal Decrees deriving therefrom also provide for the responsibility of the Minister responsible for Finance in the event of an error in the keeping of the State accounts. As a result, one Chief Comptroller and four Comptrollers are responsible for auditing the accounts on behalf of the Minister. However, it was not until 1999 that the Directorate for Financial Control was established as its own administration thanks to the amended Law of 8 June 1999 on the State budget, accounting and treasury. This instituted the creation of the DCF as an administration under the supervision of the Ministry responsible for the Budget. Its activities of checking the accuracy of the accounts are then clearly defined and completely separated from the activities of checking the sound management of finances, which are still carried out by the Court of Auditors. **Principal missions:** As regards expenditure, the purpose of the inspection is to establish: - The availability of credits - Accuracy of budget and accounting allocation - Compliance of the expenditure with laws, regulations, conventions and related governmental or ministerial decisions - The regularity of the supporting documents - Correct implementation of internal controls by the administration and compliance with procedures As regards non-tax revenue, the purpose of the inspection is to establish: - Accuracy of budget and accounting allocation - Compliance of the revenue with relevant laws, regulations, conventions and governmental or ministerial decisions - The regularity of the supporting documents - Correct implementation of internal controls by the administration and compliance with procedures **Regulatory references:** - Amended Law of 8 June 1999 on the State budget, accounting and treasury - Coalition agreement 2018-2023 **Versions and updates:** The following shall be published in the dataset: - The first version signed on 13/10/2020

Resources

Name	Format	Description	Link
	33		https://anlux.public.lu/dam-assets/pdf-statiques/DCF-Convention-tableau-de-tri-V101.pdf
	0		https://anlux.public.lu/dam-assets/open-data/tableaux-de-tri-excel/dcf-tt-excel-v101-20201013.xlsx
	23		https://download.data.public.lu/resources/tableau-de-tri-de-la-direction-du-controle-financier/20230821-145949/dcf.json

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Sorting table of the Financial Control Directorate

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