The Court of Audit

The Court of Audit, through all its bodies, is both the financial court and the supreme audit institution for public finances.

Its mandate, status and independence are founded on Organic Law No. 2019-41 of 30 April 2019 on the Court of Audit, which expressly provides that the Court performs its duties with full independence and enjoys managerial autonomy as well as administrative and financial independence within the State budget.

The Constitution of the Tunisian Republic promulgated on 25 July 2022 established the Court of Audit’s place within the judicial function, alongside the ordinary and administrative courts.

Historical overview

The Court of Audit was established in 1968 and effectively began its activities in 1971.

Its first report was presented to the Head of State and the President of the Chamber of Deputies in 1980.

During its first years of operation, the Chamber of Accounts focused chiefly on auditing the implementation of finance laws, public debt and Treasury operations.

Its initial organisation was limited to a single public-finance chamber with a small number of magistrates and registrars.

In 1982, a second chamber was established to audit public enterprises.

In 1990, the Chamber underwent a significant development in its structure and an expansion of its powers, bringing the number of chambers to six.

The 2000s brought profound changes to the Chamber of Accounts’ activities. Regional chambers were established in Sousse, Sfax, Gafsa and Jendouba. In 2008, the law governing the Chamber’s organisation was also amended in relation to both judicial and administrative audit.

The most important reforms came with the enactment of Organic Law No. 41 of 2019 of 30 April 2019 on the Court of Audit. It expanded the Court’s composition and powers, strengthened safeguards for its independence and introduced a fairer and more effective financial judicial system.

The Court of Audit is continually working to improve the effectiveness of its judicial and audit duties. These efforts are accompanied by a firm commitment to strengthen internal governance, optimise its processes and reinforce the exemplary nature and credibility of its work in order to better serve the public interest.

Strengthening governance and consolidating the Court’s duties

Under its judicial powers, the Court of Audit is competent to adjudicate the accounts of public accountants and sanction management errors. It also audits the accounts and management of the State, public institutions, public enterprises and all bodies, whatever their name, in whose capital the State, local authorities or public enterprises hold a direct or indirect interest, as well as independent public bodies and regulatory authorities.

The Court of Audit also contributes to evaluating public policies and programmes and issues opinions on the State’s annual financial statements. It assists the legislative and executive branches in overseeing the implementation of finance laws and the closing of the budget. The Court also evaluates the outcomes of economic and financial aid that the above-mentioned entities may grant to associations, cooperatives, businesses and private bodies, whatever their name. It also follows up the results of its own work.

By virtue of its judicial authority and audit powers, the Court of Audit issues judgments and prepares reports in the various areas connected with oversight of the sound management of public funds.

In exercising its judicial powers, the Court of Audit sits and deliberates in ten central first-instance chambers, six regional first-instance chambers, one chamber specialising in sanctions for management errors, two appeal chambers and one cassation formation, in addition to the sections established within each chamber.

In exercising its audit powers, the Court of Audit deliberates in the Plenary Assembly, the central and regional chambers, the sections, and the Report and Planning Committee. In particular, the Plenary Assembly approves the Court’s audit work programme, its general annual report and special reports, and the draft Court budget. The Report and Planning Committee examines the draft audit work programme on the basis of proposals from the chambers, as well as draft reports intended for publication.

The Public Prosecutor’s Office, represented by the State Prosecutor General attached to the Court of Audit and all its members, ensures that the law is applied.

The Court of Audit’s General Secretariat is a governance and support body for the institution’s operations and the effective performance of its judicial and audit duties. It is headed by a Secretary-General appointed from among the Court’s magistrates, ensuring an understanding of the requirements and particular features of judicial and audit activities.

A new organisation of the General Secretariat, adopted on 5 June 2023, strengthened this governance and support role in line with the development of the Court’s duties and the administrative and financial autonomy it has enjoyed since January 2020.

Nevertheless, safeguards for effectiveness and independence in the performance of the Court’s duties still need strengthening. Although these safeguards were established by the aforementioned Organic Law No. 2019-41, efforts continue to put them into practice so that the Court can fulfil its responsibilities as effectively as possible, in accordance with constitutional provisions and the international standards applicable to supreme audit institutions.

These standards stress that supreme audit institutions can perform their duties objectively and effectively only if they are independent of the entities they audit, protected from external influence and provided with sufficient human and financial resources.

The Organic Law on the Court of Audit defines its functional structure, which comprises:

– Magistrates: they exercise the function of financial justice as an independent function alongside administrative and ordinary justice. They decide cases independently and, in performing their duties, are subject only to the law.

– Registrars and financial justice assistants: they contribute to the Court’s proper functioning through support duties covering, in particular, the management of human and financial resources, equipment and supplies, information systems, the registry and other support functions.