Republic of Tunisia
Discussion of the Court of Audit’s special mission budget for 2025 before the Assembly of the Representatives of the People on 22 November 2024.
On the evening of Friday 22 November 2024, the Assembly of the Representatives of the People continued its joint plenary session with the National Council of Regions and Districts to examine the missions and special missions in the draft State budget for 2025.
At this plenary session, chaired by Mr Ibrahim Bouderbala, President of the Assembly of the Representatives of the People, and attended by Ms Fadhila Gargouri, Deputy to the First President of the Court of Audit, and several Court officials, the Assembly examined the Court of Audit’s special mission in the draft State budget for 2025.
At the start of the session, the President of the Assembly emphasised the major role played by financial justice in overseeing the sound management of public funds through audit reports and examination of accounts. He added that the Court of Audit is both a judicial authority and an audit authority. It also helps evaluate public policies and programmes and develops precise technical recommendations aimed at correcting shortcomings and establishing the foundations for reform.
He also addressed the Court of Audit’s other important responsibilities concerning financial oversight of the various uses of public funds. He stressed that State institutions should adopt the Court’s recommendations in their reform programmes to avoid identified shortcomings, develop and govern management methods, and achieve the desired results.
The President of the Assembly stated that, in view of the broad powers of financial justice, public expectations and the firm resolve after 25 July 2021 to break with corruption and all forms of misuse of the nation’s funds, the Court of Audit bears an even greater responsibility to hold those involved in corruption accountable and secure the Tunisian people’s full rights. Sound and effective governance and preservation of public funds must become basic rules in the administration of public affairs.
The Deputy to the First President of the Court of Audit then presented the Court’s mission in the draft State budget for 2025 and the strategic priorities underpinning the proposed appropriations:
– Strengthen financial oversight by expanding the Court’s audit coverage and improving the quality of its reports in line with international standards.
– Build public trust by publishing accurate and objective reports, helping to strengthen trust between citizens and State institutions.
– Improve the quality of public services through recommendations that improve public management and positively affect the quality of life of Tunisian citizens.
– Achieve digital transformation by making digitalisation a cornerstone of effectiveness and efficiency, developing an integrated information system with specialised applications for analysing and effectively using financial data, and digitising follow-up of recommendations to improve implementation.
– Expand the Court’s geographical presence to bring financial justice closer to all regions of the Republic and make services easier for citizens and institutions to access.
– Raise awareness of the importance of protecting public funds and embedding governance principles.
– Improve resource management by starting to establish a new system that moves from an input-based budget to one based on objectives, ensuring greater efficiency and transparency in the use of available resources.
– Provide Court personnel with the tools they need, develop their professional skills, expand the use of technology and strengthen the Court’s standing within its domestic and external environment.
During the general debate, members’ interventions addressed the following issues:
– Which body oversees the work of the Court of Audit?
– The change from a Chamber of Accounts to a Court of Audit remains unclear.
– The oversight mechanisms and methods used by the Court.
– The Court is part of the justice system the people aspire to, to achieve the hoped-for economic leap and advance Tunisia.
– Praise for the absence of corrupt money in the most recent legislative elections.
– Appreciation for the courteous conduct of the Court of Audit’s magistrates.
– Review of fines imposed on members of the Assembly of the Representatives of the People, regarded as excessive and as barring a member from standing for election for life.
– The need to adopt digitalisation and modern technology when dealing with candidates.
– The extent to which the Court of Audit’s administrative and financial independence has been put into effect.
– A call to follow up cases referred by the Court of Audit to the ordinary courts.
– Strengthening the Court’s role in national efforts to combat corruption and remove those who misuse public funds from the administration.
– Strengthening relations between the Assembly and the Court of Audit in accordance with the relevant constitutional requirements.
– Questions about delays in the publication of the Court’s reports.
– Considering whether the Assembly could assign the Court of Audit audit duties in specific fields.
– Further organising the Court’s General Secretariat and proposing that a Secretary-General be appointed from among its officials rather than its magistrates.
– Strengthening the Court’s independence and providing the staff needed to speed up examination of the cases before it.
– Investing in this public institution’s infrastructure, particularly a permanent headquarters for the Court, to improve governance of its allocated resources.
– Updating the law governing the Court in line with international standards and comparative experience.
The Deputy to the First President of the Court of Audit then answered members’ questions and addressed the following points:
– Members’ defence of the Court’s financial and administrative independence reflects their commitment to cooperation between the two institutions.
– The Court of Audit has four judicial duties: adjudicating public accountants’ accounts, sanctioning management errors, electoral accounts and local government disputes.
– The transition from a Chamber of Accounts to a Court of Audit strengthens this institution’s judicial functions and its work in its various fields of responsibility.
– The Court of Audit makes legislative recommendations and proposes amendments to certain laws, but it does not have the authority to amend or enact legislation.
– The Court’s various duties require additional staff and the use of digitalisation for further development.
– The Court of Audit helps make accountability effective and assign responsibility, especially in matters related to combating corruption.
– The Court of Audit is subject to prior oversight, internal oversight and peer review, as well as internationally recognised assessment.
– The Court is moving towards reports in plain language and videos so citizens can benefit from and use them more easily. Four reports are ready for publication pending completion of the legal procedures.
Watch the video at this link:
https://youtu.be/2qALh-Bk4AQ?t=13352