Article 111 of the aforementioned Organic Law No. 41 of 2019 identifies the persons subject to the jurisdiction of the Court of Audit, namely:
- Authorising officers for State, public-institution and local-authority revenue and expenditure;
- Officials of the State, public institutions and public enterprises, and local authorities;
- Officials, managers and representatives of companies in which the State or local authorities directly or indirectly hold 50% or more of the capital;
- Presidents and officials of independent public bodies, including independent constitutional bodies and regulatory authorities.
