As a specialised administrative judge, the financial judge, understood in the sense of the Auditors Court, of the regional Auditors Courts and of the Court of budgetary and financial discipline, has a ratione materiae jurisdiction. It is the judge’s duty to ensure compliance with budgetary and national accounting rules. The perspective tending to view the financial judge as a administrative judge, that is to say as an ordinary administrative judge, may consequently give rise to certain objections. However, financial case law shows numerous and regular interventions of the financial judge that are comparable to those of an administrative judge. The enforcement of administrative law rules, the descriptions made, the controls on administrative acts and documents subject to a control of legality are as many illustrations of the role played, unexpectedly, by the financial judge. These activities, a priori not natural for the latter, were consequently to incite to orientate the analysis towards the reasons why the financial courts were acting as administrative judges. Two scenarios could then be distinguished. On the one hand, it appeared necessary for the financial judge, in some cases, to act just like an administrative judge. On the other hand, the financial judge maintained, in other cases, a true will to intervene as one.
