Local government disputes

In accordance with the Local Authorities Code, and within the judicial powers conferred on the Court of Audit, the Court’s judicial formations hear local government disputes relating to the financial and administrative management of local authorities, within the limits set by current legislation and insofar as those powers do not conflict with subsequent decree-laws governing local authorities.

The Court of Audit’s jurisdiction over local government disputes includes appeals concerning:

• implementation of local budgets and management of public funds belonging to local authorities;
• compliance with the rules for sound management of local resources and expenditure;
• legality of decisions and financial acts issued by local-authority bodies and their officials;
• liability of managers and administrators of local-authority funds, in accordance with current legislation.

The competent formations of the Court of Audit exercise this jurisdiction under the procedures and deadlines laid down by the law governing its organisation and the specific provisions of the Local Authorities Code, while respecting the principle of two levels of jurisdiction, the rights of the defence and the rules of a fair trial.

Following the adoption of decrees subsequent to the Local Authorities Code, particularly Decree No. 9 of 2023 of 8 March 2023, the Court of Audit’s jurisdiction over local government disputes is exercised within the scope of the powers retained by local authorities under that decree and consistently with the changes it introduced to their structure, powers and methods of management.

The Court of Audit therefore applies the provisions of the Local Authorities Code and related amending and supplementary texts insofar as they have not been expressly repealed or amended by subsequent decrees, to ensure proper application of the law and stability in administrative and financial relations at the local level.

Legal and reference framework

The Court of Audit’s jurisdiction over local government disputes is based in particular on the following texts:

• the Local Authorities Code, enacted by Organic Law No. 29 of 2018 of 9 May 2018, to the extent that its provisions have not been repealed or amended;
• Organic Law No. 41 of 2019 of 30 April 2019 on the Court of Audit;
• Decree No. 9 of 2023 of 8 March 2023 on the organisation of local authorities;
• the Public Accounting Code;
• the Local Taxation Code;
• regulations adopted to implement the Local Authorities Code and subsequent decrees;
• case law and general principles developed by the Court of Audit concerning local government disputes.