The Court of Audit
The Court’s composition and organisation are laid down in Title III, Articles 20 to 41, of Organic Law No. 41 of 2019.
Magistrates of the Court of Audit:
- The First President
- The Vice-President
- The Presidents of the Appeal Chambers
- The Presidents of the Central Chambers
- The Presidents of the Regional Chambers
- The General Rapporteur
- The Secretary-General
- The Presidents of Sections
- The Counsellors
- The Deputy Counsellors
Magistrates of the Public Prosecutor’s Office attached to the Court of Audit:
- The State Prosecutor General
- The State Prosecutors
- The Deputy State Prosecutors
Management and staff of the Court of Audit:
- Registrars
- Financial justice assistants
- IT engineers and technicians
- Documentation and archives specialists
- Other common service corps
The First President
- The First President is appointed from among the Court’s magistrates for a non-renewable four-year term.
- The First President ensures the proper conduct of the Court’s work and coordination among its structures. The First President manages its administration and finances with the assistance of the Secretary-General, in addition to exercising the powers conferred by law.
- The First President may establish working units responsible for relations with the legislative and executive branches, quality, communications, training, international cooperation and strategic monitoring.
The First President is the authorising officer for the Court’s expenditure and may delegate signature authority.
The Vice-President
Appointed from among the magistrates, the Vice-President assists the First President in their duties and replaces them in the event of a vacancy, absence or inability to act. The First President may delegate certain powers to the Vice-President.
The State Prosecutor General
Appointed from among the magistrates, the State Prosecutor General represents the Public Prosecutor’s Office before the Court and has authority over all its members. If unable to act, the most senior prosecutor serves in an acting capacity.
The State Prosecutors
Appointed from among the magistrates, they represent the Public Prosecutor’s Office and ensure that the law is applied. They exercise their powers by submitting requests, observations or opinions.
They maintain relations between the Court and the bodies and institutions under its jurisdiction or oversight.
The Presidents of the Appeal Chambers
Appointed from among the magistrates under the conditions laid down in the statute for Court members, they preside over appeal chambers hearing appeals against judgments of the central and regional chambers. Each appeal chamber consists of a president and two members.
The Presidents of the Central and Regional Chambers
Appointed from among the magistrates under the conditions laid down in the statute for Court members, they head the central and regional chambers, which exercise their powers over entities within the Court’s remit according to the allocation set by the First President after consultation with the Plenary Assembly.
The General Rapporteur
Appointed from among the magistrates under the conditions laid down in the statute for Court members, the General Rapporteur coordinates planning work under the First President’s authority and prepares proposals for material to be included in reports intended for publication.
The Secretary-General
Appointed from among the magistrates under the conditions laid down in the statute for Court members, the Secretary-General assists the First President in administrative and financial management and supervises the structures of the General Secretariat.
The Secretary-General also safeguards the documents and records entrusted to their care and issues copies of the Court’s decisions.
The Presidents of Sections
Appointed from among the magistrates, they direct the section’s work and chair its sessions under the authority of the president of the competent chamber.
The Counsellors
Appointed from among the magistrates, counsellors participate in the investigation and judgment of cases and may be assigned inquiry, audit and research duties.
The Deputy Counsellors
Deputy counsellors investigate the cases assigned to them.
The corps of registrars and financial justice assistants
The corps of registrars and financial justice assistants is a special corps attached to the Court of Audit. Its personnel are subject to the legal provisions governing officials of the State, local authorities and public institutions of an administrative nature, as well as the specific statutes applicable to each corps.
They perform their duties within the Court’s remit, in accordance with the rules governing the structures to which they belong and the rules for carrying out their duties, under the authority of their supervisors in those structures.
The First President appoints, from among the administrators of the Court registry, a Deputy Secretary-General to carry out the duties of the Court of Audit’s Secretary-General at each regional chamber.
