Our mission
Our mission is to exercise independent and effective oversight of the management of public funds, in accordance with the principles of legality, efficiency and transparency.
The Court’s main responsibilities are to:
- Judge the accounts of public accountants, rule on cases of de facto management and sanction management offences.
- Exercise oversight over the management of the State, local authorities and all public bodies (institutions, enterprises and authorities), as well as concession holders and companies responsible for implementing public projects or managing public services.
- Verify the consistency between public accountants’ accounts and the State’s general account, and issue an opinion on the State’s annual financial statements.
- Contribute to the evaluation of public policies and programmes.
- Assist the legislative and executive authorities in overseeing the implementation of finance laws and the settlement of the budget.
- Oversee the financing of political parties, associations and mutual societies.
These powers are exercised by the various bodies of the Court of Accounts throughout the territory of the Republic of Tunisia, ensuring full and effective coverage of all entities under its central and regional oversight.
The Court issues judgments, prepares audit reports on the accounts and operations of entities under its oversight, publishes special reports and follows up on the results of its audit activities.
Our vision
- A supreme audit institution and an independent financial jurisdiction committed to strengthening good governance in the management of public funds.
- An institution open to its environment and attentive to citizens’ concerns.
Our values
- Integrity. We are committed to ethical and behavioural standards in carrying out our mission and in our relationships with stakeholders, and we attach great importance to our credibility.
- Independence. We issue judgments and determine the direction, scope and consequences of our work without interference, in accordance with international standards and best practices.
- Professionalism. We comply with international standards in performing our duties and carry out our tasks effectively and objectively.
The Court of Accounts
The Court of Accounts, a pillar of transparency and accountability in the public sector.