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36-700: The actual cost of the museum, initially projected to be €100 million, was revealed in 2017 to have been nearly eight times that sum. A November 2018 report of the Court of Audit indicated that from 2007 to 2014, building construction constituted the main activity of the Foundation. Earlier that month, FRICC, a French anti-corruption group, filed a complaint in court in Paris accusing the Louis Vuitton Foundation of committing fraud and tax evasion in

72-627: A century. The president ( premier président ) of the Court of Audit is appointed by Order-in-Council of the Cabinet . Once appointed, the president of the Court and division presidents have security of tenure. The Court has its own Office of the Prosecutor - with a Chief Prosecutor, Chief Deputy Prosecutor, and two deputy prosecutors - that represents the Government before the Court. The Court

108-497: A new building would disrupt the verdant peace of the historic park. The city appealed the court decision. Renowned French architect Jean Nouvel backed Gehry and said of the objectors: "With their little tight-fitting suits, they want to put Paris in formalin. It's quite pathetic." Eventually a special law was passed by the Assemblée Nationale that the Foundation was in the national interest and "a major work of art for

144-539: A new office specifically for the Cour des Comptes. The new building on rue Cambon was designed by architect Constant Moyaux , and after the latter's death in October 1911 by Paul Guadet  [ fr ] , on the site of a former convent whose church survives nearby as Notre-Dame-de-l'Assomption . It was inaugurated in 1912 by President Armand Fallières . The Cour des Comptes remains located there after more than

180-410: A series of shapes with white, flowery terraces. The galleries on the upper floors are lit by recessed or partially hidden skylights. The side of the building facing Avenue Mahatma Gandhi, right above the ticket booth, holds a large stainless-steel LV logo designed by Gehry. According to Gehry's office, more than 400 people contributed design plans, engineering rules, and construction constraints to

216-452: A shared Web-hosted 3D digital model. The 3,600 glass panels and 19,000 concrete panels that form the façade were simulated and then molded by industrial robots working off the common model. STUDIOS architecture was the local architect for the project spearheading the transition from Gehry's schematic design through the construction process in Paris to building space. The consultants for the auditorium were Nagata Acoustics and AVEL Acoustics for

252-507: A small concert hall. The inaugural recital was performed by Lang Lang on 24 October 2014. Other artists have included Kanye West , Tedi Papavrami , Yuja Wang , Vladimir Spivakov , Steve Reich , Chick Corea and Matthias Pintscher . The museum was funded by LVMH and bears the name (and logo) of its flagship brand, Louis Vuitton . The building will pass into the hands of the city's government after 55 years. Court of Audit (France) The Cour des Comptes ("Court of Accounts")

288-403: A voluminous 350-seat auditorium on the lower-ground floor and multilevel roof terraces for events and art installations. Gehry had to build within the square footage and two-story volume of a bowling alley that previously stood on the site; anything higher had to be glass. The resulting glass building takes the form of a sailboat's sails inflated by the wind. These glass sails envelop the "iceberg",

324-607: Is France 's supreme audit institution , under French law an administrative court . As such, it is independent from the legislative and executive branches of the French Government. However, the 1946 and 1958 French constitutions made it the Court's duty to assist the Cabinet and Parliament in regulating government spending. The Court thus combines functions of a court of exchequer , comptroller general's office, and auditor general 's office in common-law countries. It

360-674: Is also a Grand Corps of the French State and mainly recruits among the best-ranked students graduating from the Ecole nationale d'administration . The Court traces its origins back to the Middle Ages and views itself as succeeding the Court of Auditors of Paris, permanently established in the early 14th century. It was re-established in 1807 by Napoleon . Its three duties are to conduct financial audits of accounts, conduct good governance audits, and provide information and advice to

396-490: Is audited and found not to be in default, then the Court issues a quietus ( arrêt de quitus or arrêt de décharge ) acquitting and discharging the official and settling the account. The Court of Audit of France stands above and heads 27 regional inferior financial courts referred to in French as Chambres régionales des comptes , or regional audit courts. The Court of Audit acts as the administrative head and court of appeal for

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432-509: Is found to be correct, then the Court issues a quietus to discharge the accountant. If, however, the account is found to be in error, then a debit order is issued against the defaulter. Either order is subject to appeal in the Court or final appeal at the French Supreme Court. Audits focus on: A decision from a lower audit court may be appealed at the main Court of Audit within two months of its being handed down. Afterwards, if

468-532: Is split into seven divisions, each with nearly 30 judges ordinary and deputy judges and headed by a division president. Jurisdiction is split between the seven divisions generally by subject matter, e.g., finance, health and social security, and so forth. The Court's president is Pierre Moscovici since June 2020. He took over Didier Migaud who himself took over in 2010 following the death of Philippe Séguin . Other judicial officers are generally split into three groups by rank: All judicial officers are graduates from

504-415: The Court can ask the local prefect to intervene and oversee the handling of public funds until budget problems have been corrected. Each court is divided into divisions and includes a judge-in-Charge - who is also either a puisne or deputy judge at the main Court of Audit - and two associate judges. Judges have security of tenure and some also serve as Commissioners-in-Council with prosecutorial duties under

540-439: The Court judges the accounting of public financial and budgetary officials, collection agencies, or treasury departments, e.g., treasurers, paymasters-general, tax collectors, certified public accountants, and can fine them for late reporting. In such cases, the Court fines public accounting officials for the exact amount of any sum of money that, due to an error on their part, they have unduly paid or failed to recover on behalf of

576-537: The French Parliament and Administration. The Court verifies the good form of accounting and the proper handling of public money. Its mandate covers most public institutions and some private institutions, including the central Government, national public corporations , social security agencies (since 1950), and other public services (since 1976). During the Ancien Régime , the Court of Auditors

612-629: The National Administration Academy ( École nationale d'Administration ) or recruited from the Office of the Comptroller-General ( inspection générale des Finances ). The French Court of Audit has original jurisdiction to audit and adjudicate accounts made by public, management, and government accountants. The Court also has authority to audit persons acting but not certified as a public accountant. If an account

648-440: The Office of the Prosecutor at the Court of Audit of France. The regional courts focus on: Accounts found to be in error are entered into debit and accounts in default or fictitious are referred to the local prefect. Accounts for towns of fewer than 3,500 inhabitants and receipts totalling less than 750,000 euros are automatically referred to the local county or regional treasurer. A regional audit court's ruling may be appealed in

684-543: The State. A debet ( débet ), from Latin "he owes" and not limited in amount, is entered against a defaulting person, and the defaulter becomes the State's debtor. Public and government accountants must therefore have performance liability insurance. Often, however, the Ministry of Finance alleviates a defaulter by granting an abatement of his arrears as the full amount is likely too much to ever pay out of pocket. If an account

720-564: The acoustics and Ducks Scéno as scenographer. Construction began in March 2008. The realization of the 126,000-square-foot project required innovative technological developments, from the design phase with the use of 3D design software, Digital Project , specially adapted for the aviation industry. All teams in project management worked simultaneously on the same digital model so that professionals could exchange information in real time. Opposing this building project, an organization that protects

756-665: The building permit, the city and the Louis Vuitton Foundation received approval to continue the work. The association then appealed to the Constitutional Council by filing a priority issue of constitutionality (QPC) targeting the permit but on 24 February 2012 the challenge was rejected by the Constitutional Council. In 2012, construction of the building reached a milestone with the installation of glass sails. These sails are made of 3,584 laminated glass panels, each unique and specifically curved to fit

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792-606: The building's auditorium. Eliasson created Inside the Horizon (2014), made up of 43 prism-shaped yellow columns that are illuminated from the inside and placed along a walkway. Villar Rojas created "Where the Slaves Live" (2014), a water tank containing found objects, discarded sneakers and plants, installed under one of the 12 glass "sails" that provide the Fondation's signature, swerving shape. The Auditorium can be used as

828-456: The construction of its museum. It claimed the nonprofit branch of the LVMH conglomerate was able to deduct about 60% of the cost of the museum from its taxes and request tax refunds on some other costs. In all, FRICC claimed LVMH and the Louis Vuitton Foundation received nearly €603 million from the government toward the nearly €790 million construction costs of the museum. In September 2019, the case

864-470: The curatorship of Francesca Pietropaolo, the foundation commissioned works by Ellsworth Kelly , Olafur Eliasson , Janet Cardiff and George Bures Miller (starring Scott Tixier and Tony Tixier ), Sarah Morris , Taryn Simon , Cerith Wyn Evans , and Adrián Villar Rojas . Morris made the film "Strange Magic" (2014); Simon created the installation "A Polite Fiction" (2014). Kelly made a curtain, Spectrum VIII (2014), consisting of 12 coloured strips, for

900-757: The end of the Paris Commune , the Palais d'Orsay was entirely destroyed by fire and the Cour des Comptes was temporarily relocated in the Palais-Royal . Its relocation in the aile de Marsan of the Louvre Palace was considered but only some of its archives were moved there, and in 1897 the Marsan Wing was attributed to what is now the Musée des Arts Décoratifs . Instead, it was decided to build

936-553: The financial stream, hearing appeals from regional courts and issuing rule promulgation orders and administrative directives. Regional audit courts were established in 1982 to help unburden the main Court of Audit of its heavy caseload. Since their creation, they have original jurisdiction for most local, county, and regional accounting matters in continental France and its overseas dependencies. This means they audit accounts as well as public institutions to check for fraud, embezzlement, or misappropriation. In case of budgetary discrepancies,

972-705: The garden, and imagined an architecture inspired by the glass Grand Palais , and also by the structures of glass, such as the Palmarium, which was built for the Jardin d'Acclimatation in 1893. The building site is designed after the founding principles of 19th century landscaped gardens. It connects the building with the Jardin d'Acclimatation at north, and the Bois de Boulogne to the south. The two-story structure has 11 galleries of different sizes (in total 41,441 square feet),

1008-663: The park, Coordination for the Safeguarding of the Bois de Boulogne, appealed to the Administrative Justice and successfully challenged both the land authorization, issued by a decision of the Council of Paris, and the building permit, leading to the latter being canceled on January 20, 2011. To save the museum project, the city of Paris changed its planning regulations concerning land usage. In April 2011, concerning

1044-686: The parties are still not satisfied, the Council of State will hear the case on final appeal. The French Court of Audit puts together its auditing program entirely independently and is vested with very broad powers of review and examination. It publishes and submits an annual audit report to the French President and to Parliament. The report provides a detailed account of the government's poor, or possibly fraudulent, practices and criticizes poor governance and use of public funds. The Court also audits authorizing officers ( ordonnateurs ) and their expenditures. In addition to reporting poor practices,

1080-676: The same court or to the Court of Audit of France. 48°52′01″N 2°19′33″E  /  48.8669°N 2.3257°E  / 48.8669; 2.3257 Ducks Sc%C3%A9no Ducks Scéno (Stylized as dUCKS scéno ) is a French company based in Villeurbanne specializing in scenography and museography. Ducks Scéno was created in 1991 as a cooperative with 30 members, 22 of which are partners, who work as scenographers, mechanical engineers, audiovisual engineers, and architects. Ducks Scéno strives to develop three concepts in particular in its work: asymmetry, natural light, and openness to

1116-529: The shapes drawn by the architect. The gallery sections are covered in a white fiber-reinforced concrete called Ductal. The teams participating in the construction of the building have been awarded several architectural awards in France and the U.S. The museum's collection, believed to be a combination of works owned by LVMH and Bernard Arnault , include works by Jean-Michel Basquiat , Gilbert & George , and Jeff Koons . For site-specific installations, under

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1152-686: The surrounding city. The company has collaborated with renowned architects such as Jean Nouvel , Rem Koolhaas , and the architecture firm of Herzog & de Meuron . Large-scale scenographic projects developed by Ducks Scéno include the Philharmonie de Paris , with Jean Nouvel ; the Elbphilharmonie , with Swiss architects Herzog & de Meuron; the Casa da Música ; the Taipei Performing Art Center with OMA; and

1188-492: The whole world", which allowed it to proceed. The museum opened to the public in October, at a reported cost of $ 143 million. However, in May 2017, Marianne , a French news magazine, revealed that the final cost of the building had been €780 million (close to $ 900 million). Before the official opening, it provided the venue for Louis Vuitton ’s women’s spring/summer 2015 fashion show. Upon Arnault's invitation, Frank Gehry visited

1224-440: Was dismissed. In 2001, Bernard Arnault , CEO of LVMH, met architect Frank Gehry . He told him of plans for a new building for the Louis Vuitton Foundation for Creation on the edge of the Bois de Boulogne . The building project was first presented in 2006, with costs estimated at €100 million ($ 127 million) and plans to open in late 2009 or early 2010. Suzanne Pagé , then director of the Musée d'Art Moderne de la Ville de Paris ,

1260-654: Was located in the French monarchy's ancestral Palais de la Cité , between the Sainte-Chapelle and the Conciergerie . In 1740 it moved to a new building in the same complex, designed by Jacques Gabriel , which is no longer extant. The Cour des Comptes was reorganized by Napoleon through the Law of September 16, 1807. In 1842, it eventually moved away from the Île de la Cité into the Palais d'Orsay . In May 1871 at

1296-406: Was named the foundation's artistic director in charge of developing the museum's program. The city of Paris which owns the park granted a building permit in 2007. In 2011, an association for the safeguard of the Bois de Boulogne won a court battle, as the judge ruled the centre had been built too close to a tiny asphalt road deemed a public right of way. Opponents to the site had also complained that

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