The rationalisation of budgetary choices, launched on 4 January 1968, occupies a prominent place in the history of public management. The subject of this article is not to trace its history, which has been extensively studied, but to know the position of the Court of Auditors on this operation. The initiative of “Operation RCB” comes from the Ministry of Finance and the Court of Auditors is not involved. It is concerned, however, because the new methods promoted can change...