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La Cour des comptes fait connaître ses observations :
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Par le rapport public annuel et les rapports publics thématiques établis en application de l'article L. 136-1 ;
\n
Par les rapports établis et les avis formulés en application des dispositions prévues aux 2°, 3°, 4°, 5° et 6° de l'article 58 de la loi organique n° 2001-692 du 1er août 2001 et aux articles LO 132-2-1, LO 132-3, L. 132-4 du présent code ;
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Par les rapports particuliers établis en application du deuxième alinéa de l'article L. 135-3 ;
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Par référés du premier président aux ministres.
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Les observations de la Cour peuvent également être transmises par des communications du procureur général aux autorités compétentes.
\n
Certaines observations de la Cour des comptes peuvent faire l'objet de lettres d'un président de chambre ou de formation interchambres aux autorités compétentes.
\n
Les rapports particuliers mentionnés ci-dessus sont transmis par le premier président au Premier ministre, aux ministres concernés ainsi qu'aux dirigeants de l'organisme contrôlé.
\n
Les observations et suggestions communiquées, en application de l'article L. 135-1, aux ministres ou aux autorités administratives compétentes sont transmises par ceux-ci aux organismes qu'elles concernent.
\n
Les communications faites aux ministres ou aux autorités administratives en application des articles R. 241-24 et R. 262-79 sont, le cas échéant, simultanément transmises par la Cour pour information aux collectivités et établissements publics locaux concernés.
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Article 4 ENTIEREMENT_MODIF (Décret n° 2007-1298 du 31 août 2007 modifiant le code des juridictions financières)