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Composition

The court is composed of magistrates, governed by the special status provided for in Book 3 of the Code of Financial Jurisdictions and who are: 

The presidency is assumed by the First President It essentially exercises the following powers :

 

  • Provides general management and organization of Court work.
  • Manages administration.
  • Approves the annual program of the actions of the Court.
  • Coordinates the actions of Regional Courts of Accounts.
  • Prepares the draft budget of Financial Jurisdictions of which he is the authorizing officer; as such, he can delegate his signature to the Secretary General of the Court and appoint the Presidents of Regional Courts as authorizing officers.
  • To chair the formal sessions of the Convened Chambers, the Board Chamber, Programs and Reports Committee as well as the Board of Audit Courts’ Judiciary.
  • To assume the capacity of the Officer authorizing spending and receipts for the execution of Audit Courts’ budget.

In case of absence or impediment, he may be replaced by a vice-president appointed every year among Chamber Presidents.

Like any jurisdiction, the Court is assisted by a Public Prosecutor’s Office, conducted by the King’s Attorney General. He performs the rote of Public Attorney at the Court and has a Secretariat. He is assisted in his duties by Prosecuting Attorneys chosen among the magistrates of the Court.

The King’s Attorney General carries out Public Ministry at Regional Audit Courts and send reports to the King’s Attorney General at the Court to inform him about the functioning of Public Prosecutor’s Office at the level of the RACs.

The rote of the Public Prosecutor’s Office operates in four ways :

In terms of accounting judgment :

  • Issuing requests before the Court in view of submitting to it budgetary and financial discipline matters. It submits to the Court the operations assumed to have constituted de facto management. It requests the implementation of the fine provided for against the accountants if they fail to submit accounts within the deadline.
  • Submitting the conclusions following the reports at the end of the provisional and final rulings established by the magistrates-rapporteurs.
  • Coordinating and supervising the action of the Public Attorney’s Office and RCAs.
  • Submitting motions for appeal, cassation and review.

In terms of budgetary and financial discipline :

  • He appeals to the Court by means of requisitions either on his own initiative based on available information (court files, complaints, press articles, etc.), or at the request of the authorized authorities (internal or external).
  • He submits his conclusions following the investigation reports drawn up by the Reporting Counselor.
  • He attends judgment sessions and can issue new requisitions; he may also be represented by an Advocate-General.

Filing of appeals : Appeals against judgments given by the Court in the first instance, appeal in cassation against final judgments rendered on appeal by the Court, appeals for review if new facts are discoverd.

Coordination and supervision of the action of Public Ministry near the RACs.

Study and referral to the Minister of Justice of facts that appear such as to justify a criminal sanction, on his own initiative or at the request of the first president, so as to take the measures he deems appropriate; as he can, in the case of discovery of facts that may justify a disciplinary sanction, report these facts to the authority having disciplinary power with regard to the person concerned.

The general secretary of the court ensures that the accounts, exhibits and documents provided for by the code of financial jurisdictions are produced by the persons concerned, within the time limits set. He notifies the King’s Attorney General in case of a delay.

He assists the first president in the coordination of the work of the court as well as in the organization of hearings of the formations of the court. It also contributes with him to the coordination of the work of the regional courts.

The first president can delegate to him, by decree, his signature in matters of management financial jurisdictions staff.

He ensures, under the authority of the first president, the operation of the administrative services of the court and the registry.

The registry registers the accounts and accounting documents produced in court and distributes them to the chambers according to the court’s work program. He proceeds to the archiving of said accounts and documents. He notifies the judgments and indictments of the court and certifies the copies and extracts of his jurisdictional acts.

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