Of the Court of Accounts

The Court of Accounts judges the accounts of the public accountants.

It assures the verification of accounts and of the management of the public establishments and of the public enterprises.

It assists the Parliament and the Government in the control of the execution of the laws of finance.

It proceeds to all studies of public finance and of accounting that are demanded of it by the Government, the National Assembly or the Senate.

The Court of Accounts establishes an annual report addressed to the President of the Republic, to the Government and to the National Assembly and in which it determines, if there have arisen infractions committed, and the responsibilities incurred.

The Court of Accounts is composed of:

the First President

the presidents of [the] chamber

the conseillers-maîtres [master-councilors]

the conseillers référendaires [Referred Councilors]

and of auditors.

The public ministry before the Court of Accounts is held by the procurator general and the general attorneys.

The number of offices of these different grades is established by the law.

The first president, the procurator general, the general attorneys, the presidents of the chamber and the conseillers-maîtres are appointed by decree of the President of the Republic taken in the Council of Ministers.

The conseillers référendaires and the auditors are appointed by the President of the Republic on proposal of the Prime Minister after the opinion of the Minister of Finance and [the] favorable opinion of the National Assembly.

Only the jurists of high level, the inspectors of finance, of the Treasury and of taxes, the economist-managers and the expert accountants having experience of fifteen (15) years at least, may be elected or appointed to the Court of Accounts.

The President of the Court of Accounts is elected by his peers for a time period of three (3) years renewable.

The members of the Court of Accounts have the quality of magistrates. They are irremovable during the duration of their mandate.

The functions of member of the Court of Accounts are incompatible with the quality of member of the Government, the exercise of any elective mandate, of any public, civil or

military office, of any other professional activity as well as of any function of national representation.

An organic law determines the organization and the functioning of the Court of Accounts.