Judging public accountants’ accounts

Judging the accounts of public accountants: an essential judicial function of the Court of Accounts

Judging public accountants’ accounts is one of the Court of Accounts’ original missions. Through this mission, the Court exercises ex post judicial oversight of the legality, regularity and reliability of collection and payment operations carried out by public accountants, as well as the diligence they demonstrate in doing so, in accordance with the rules of public accounting.

This mission falls within the principle of separation between the authorising officer and the public accountant, which makes the latter personally and financially responsible for safeguarding public funds, for the regularity of the operations they carry out and for the validity of the supporting documents.
Judging the accounts results either in the accountant’s discharge when the regularity of their management is established, or in an order to make good a deficit where identified failures have caused harm to public finances.
Through its decisions, the Court of Accounts does more than identify irregularities: it also helps strengthen budgetary and accounting discipline, prevent failings and sustainably improve financial management practices in administrations and public bodies.

The legal framework governing this Court of Accounts power rests on several legislative and regulatory texts, foremost Organic Law No. 41 of 2019 of 30 April 2019 concerning the Court of Accounts, in particular its fourth chapter.
This power is also governed by the Public Accounting Code promulgated by Law No. 81 of 1973 of 31 December 1973, as subsequently amended and supplemented.
The framework is completed by Government Decree No. 793 of 2020 of 23 October 2020, listing the public accountants whose accounts are directly subject to the Court of Accounts’ jurisdiction, and Decree No. 1219 of 2013 of 22 January 2013 on the organisation of public accounting centres under the Ministry of Finance.

Statutory powers

The Court of Accounts rules on public accountants’ accounts and determines whether the accounts are balanced, show a surplus or show a deficit. In the first two cases it discharges the accountant; in the third, it orders the accountant to pay the deficit to the Treasury within the statutory time limits.

The Court does not reject payments made on the basis of properly issued payment orders that comply with the procedures in force.

Where no financial harm is identified, the Court may decide not to order the accountant to make good a deficit, while imposing a fine that may not exceed a ceiling set by government decree. Where financial harm exists, however, it orders the accountant to make good the deficit up to the amount of the harm identified, subject to the limitation rules in the legislation in force.

A public accountant cannot be held responsible for claims barred by limitation if they have taken all required steps. An acting accountant receives particular protection for claims becoming time-barred within thirty days of taking office.

No responsibility for management acts may be incurred after five years from 1 January of the year following that in which the accounts were filed, unless notice was given within that period.

Any person who has managed public funds without lawful authority is deemed a de facto accountant and is subject to the same responsibilities as lawful accountants.

Submission of accounts

Every public accountant subject to the Court of Accounts’ jurisdiction must submit their accounts within the statutory time limits and in the forms prescribed by government decree. Any failure or unjustified delay attracts a fine of between 200 and 2,000 dinars.

Annual accounts are sent to the Ministry of Finance for preparation, then transmitted to the Court of Accounts together with the State’s general account before the end of July of the following year. Filing is recorded at the Court registry and assigned serial numbers.

The Public Prosecution Office maintains the list of accountants required to file and ensures compliance with deadlines; it may request the prescribed fines. In the event of failure to submit or delay, the minister responsible for finance may assign officials to prepare the accounts at the accountant’s expense and under the accountant’s responsibility.

The accounts must be certified true and accurate, dated and signed, and must include validation of closing entries and write-offs. No amendment is admissible after submission.

No account may be judged unless properly prepared and accompanied by the statutory supporting documents. Where an unprepared account is submitted for examination, the time limits continue to run against the accountant, who is then exposed to the penalties applicable to defaulting or late accountants.

Here is the French translation, with clear administrative and legal wording:

The number of public accountants (according to data available on the Ministry of Finance website) is as follows:
(link)

These figures should be considered in light of Government Decree No. 793 of 2020 of 23 October 2020 listing the public accountants whose accounts are directly subject to the Court of Accounts’ jurisdiction, in particular Article 2. That article provides that the ministry responsible for finance is competent to examine the accounts of public establishments whose budgets are attached for administrative purposes to the State budget and of local authorities whose annual budgets do not exceed two million dinars, in accordance with Article 49 of Organic Law No. 41 of 2019 of 30 April 2019 concerning the Court of Accounts.

Investigation

For each account, the president of the competent chamber appoints a reporting judge responsible for investigating and preparing the report. The judge examines the documents, requests missing documents and corresponds, through the chamber president, with the public accountants and officials concerned. Where appropriate, the judge may make on-site visits.

Refusal to produce documents or provide the required explanations attracts a fine under Article 52, on the basis of a report sent to the Public Prosecution Office.

At the end of the examination, the reporting judge prepares a report containing observations and proposals concerning managers and accountants. The report is sent to the persons concerned and the minister responsible for finance. The parties concerned have two months to submit their replies with supporting documents and may consult the investigation file and obtain copies on written request.

The reports and the parties’ replies must be sent to the Public Prosecution Office for its opinion before referral to the adjudicating formation. After examination, the Public Prosecution Office returns the file to the Registry with the accompanying documents, together with either its observations or a statement that it has no substantive observations.

Judgment

Reports are placed on the competent chamber’s examination agenda according to their filing date at its Registry, unless the president gives priority to a case on grounds of urgency or certainty. The parties are summoned by registered letter with acknowledgment of receipt at least fifteen days before the hearing.

After the reporting judge’s observations and the Public Prosecution Office representative’s submissions have been heard, the person subject to the Court’s jurisdiction is invited to present explanations and grounds of defence, personally or through a lawyer authorised to plead before the Court of Cassation. The president of the adjudicating formation may question that person or their lawyer and may also authorise members of the formation and the Public Prosecution Office representative to ask questions.

The formation deliberates on each proposal in turn, without the Public Prosecution Office representative or the reporting judge present. After deliberation, the chamber delivers a judgment settling the account and determining the results to be carried forward to the next account, deciding whether the accounts are balanced, show a surplus or show a deficit.

Judgments are delivered at first instance and may be appealed. Copies of final judgments are sent to the State’s general litigation representative for enforcement.

Judgments are drafted, signed and reasoned in the name of the people and include all mandatory particulars, notably: the identity of the parties (first and last names and capacities); the administration or public body concerned and its interest; the subject of the judgment; a summary of the parties’ claims; the facts and their legal classification; the operative part; the level of jurisdiction; the composition of the adjudicating formation; the names and signatures of the judges who delivered the decision; and the date of delivery.

Notification and enforcement of judgments

The Secretary General of the Court of Accounts provides copies of judgments to the Public Prosecution Office as soon as they are filed, and to interested parties on request. Copies for notification are free of charge.

The Public Prosecution Office must notify public accountants of judgments within fifteen days by registered letter with acknowledgment of receipt, at their workplace or any other known address. Within the same period, a copy is also sent to the minister responsible for finance, the relevant minister and, where applicable, the representative of the establishment or local authority concerned.

Accountants whose accounts show a surplus are referred to the minister or the representative of the establishment or authority to decide on recovery of the surplus amounts, while retaining the right to bring proceedings before the civil courts where necessary. Judgments regularising liability or maintaining a debit balance are enforced unless a stay is ordered. Surpluses or balances left payable by the accountant are calculated at the statutory rate from the date they arose if they result from appropriation, loss or theft, or from the date of notification of the provisional judgment if they result from revenue corrections or refusal of expenditure.

An accountant can be discharged only after paying the principal and any additional amount or obtaining relief. Once all accounts are settled, the Court declares the final discharge of accountants who have completed their duties, lifts objections, orders the release of attachments and the return of guarantees if they are not retained on other grounds, and after the formalities required by administrative regulations have been completed.

Appeal procedures

Appeals may be made through applications to the Court of Accounts to review administrative decisions, appeal or lodge an objection to judgments. Applications may be brought by public accountants or legal representatives of public establishments and local authorities.

An appeal against an administrative decision on accounts must be lodged within two months of notification of the decision to the party concerned. This procedure does not stay enforcement of the decision unless the president of the Court of Accounts, after consulting the Public Prosecution Office, authorises a stay pending the decision on the review request.

An appeal against a judgment must be lodged within two months of receipt of the judgment by the Public Prosecution Office or its notification to the party concerned.