Judicial formations

The judicial powers of the Court of Audit

The Court of Audit exercises its judicial jurisdiction under Organic Law No. 41 of 2019 of 30 April 2019, particularly Article 8, under which it:

• adjudicates the accounts of public accountants. It may rule on applications for revision brought either by interested parties or of its own motion to revise administrative decisions on the accounts of public institutions and local authorities whose annual budget does not exceed an amount set by government decree.
• sanctions management errors under the conditions laid down in this law.
• rules on cases of de facto management under the conditions laid down in this law.
• imposes penalties in the cases provided for by this law.

If, in the course of its work, the Court identifies acts that may constitute a crime or offence, the Public Prosecutor’s Office attached to the Court of Audit refers them to the competent public prosecutor so that proceedings may be brought against their authors before the competent courts.

Other specific organic laws have also conferred judicial powers on the Court of Audit in electoral matters and local government disputes. The Court exercises these powers in accordance with the procedures laid down in Organic Law No. 41 of 2019.

Compliance with international standards

This standard emphasises in particular:

• The need to balance judicial and audit duties in order to ensure justice and transparency.
• Strengthening the Court’s independence in performing its judicial duties, free from external interference.
• Applying accounting and judicial procedures consistent with international best practice.

The judicial formations of the Court of Audit and their general provisions

In exercising its judicial powers, the Court of Audit meets and deliberates in the following formations:

• the cassation formation
• the appeal chambers
• the central and regional first-instance chambers
• the sections

 The Court of Audit’s judgments are delivered in the name of the people and state their reasons.

They are delivered at first instance and may be appealed to the appeal chambers and challenged by an appeal in cassation before the cassation formation.

The deliberations of chambers and sections take place under the procedures laid down by law.

Formal hearings are public unless the President of the judicial formation decides to hold a hearing behind closed doors to protect public order.

The cassation formation

The cassation formation rules on appeals against judgments delivered on appeal. It consists of the Court’s First President, who chairs its hearings, the Vice-President, the presidents of the appeal chambers, and the three longest-serving chamber presidents, excluding any members who previously dealt with the case at an earlier stage in any capacity.

The First President may be replaced by the Vice-President as chair of the cassation formation’s hearings.

The cassation formation holds its hearings under the conditions laid down by law.

It rules on all grounds of appeal and dismisses the appeal if it does not comply with formal and procedural rules or is unfounded.

When the cassation formation quashes a challenged judgment and remits the case, the case is referred to another appeal chamber or, where appropriate, to the same chamber that delivered the challenged judgment, sitting in a different composition, for a fresh ruling on the account.

If an appeal in cassation is brought for a second time on the same ground and the cassation formation again decides to quash the challenged judgment, it rules definitively on the merits.

The appeal chambers

The appeal chambers hear appeals against first-instance judgments delivered by the central and regional chambers. Each appeal panel consists of the President of the Appeal Chamber and two of its members.

No member of an appeal panel may have previously dealt with the case at first instance in any capacity.

The panel may meet only when all its members are present. Decisions are taken by a majority vote.

The first-instance chambers

The central chambers exercise the powers conferred on the Court of Audit with respect to bodies subject to its jurisdiction, audit or assessment, allocated according to a division set by the First President after consultation with the Plenary Assembly.

The regional chambers exercise the Court of Audit’s powers with respect to regional and local administrative authorities, public institutions and public enterprises, and any body, whatever its name, in whose capital the State, local authorities, public institutions or public enterprises hold an interest, where the body’s principal office or place of activity is within the regional chamber’s territorial jurisdiction.

The regional chambers also exercise the Court’s powers with respect to political parties, associations, mutual societies, private enterprises and private bodies, whatever their name, whose registered office is within the regional chamber’s territorial jurisdiction.

In exercising the Court of Audit’s judicial powers, the central and regional chambers deliver first-instance judgments.

The sections

In exercising its judicial powers under the law, the Court of Audit sits and deliberates in sections in accordance with the legal provisions in force. An order of the First President dated 20 January 2020 sets their number at four per chamber, to ensure balanced allocation of cases and progressive specialisation in examining accounts and taking decisions.

The Public Prosecutor’s Office attached to the Court of Audit

The Public Prosecutor’s Office attached to the Court of Audit ensures application of the law and exercises its powers through submissions, conclusions or opinions.

It is responsible for relations between the Court, on the one hand, and the bodies and institutions subject to its jurisdiction, audit or assessment, on the other.

The Public Prosecutor’s Office is responsible for:

• ensuring that accounts are submitted regularly;
• presenting conclusions in cases brought before the Court of Audit;
• initiating proceedings to sanction management errors, impose fines relating to judgments on public accountants’ accounts, and exercise the powers conferred on the Court of Audit by special texts. Proceedings are initiated by formal prosecutorial application;
• bringing appeals on behalf of the State against judgments delivered by the Court of Audit;
• calling on administrative authorities to address irregularities detected in the examination of accounts or management;
• requesting a declaration of de facto management and the imposition of related fines;
• notifying accountants and administrative authorities of judgments delivered by the Court of Audit;
• requesting the imposition of fines in the cases provided for by this law;
• informing representatives of the public prosecutor before the ordinary courts of any act within those courts’ jurisdiction to prosecute, and informing the administrative authorities concerned and the Head of State Litigation.

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