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Rules of procedure determine the operation of the Court of Audit; these rules may only be changed with the approval of the House of Representatives.
The audits and analyses are planned each year as "audit programmes" decided by the Court of Audit. These audit programmes describe the particular objectives for each directorate for the following year as well as the various means available to implement them.
Auditors and controllers carry out the audits and analyses, either from vouchers transmitted to the Court, or on the spot in the departments and institutions audited. The auditors and controllers report to the Court on the audits performed and submit draft comments proposals and recommendations to it.
Their reports are examined within a section. A section is made up of two councillors designated by the president of the relevant chamber. The composition of the two sections of each chamber changes every six months. Whenever the file is particularly important or difficult, the section reports to the relevant chamber.
The chamber rules on the file or forwards it to the general assembly whenever it is particularly important, especially for the consistency of the jurisprudence or whenever it falls within the general assembly's remit. However, matters pertaining to the French Community, the French Community Commission of the Brussels Region Council, the Walloon Region, the provinces that are part of this region and the public service institutions depending on those entities fall exclusively under the French Chamber's remit and that of its sections while matters pertaining to the Flemish Community, the Flemish Community Commission of the Brussels Region Council, the Flemish Region, the provinces that are part of this region and the public service institutions depending on those entities fall exclusively under the Flemish Chamber 's remit and that of its sections.
The Court of Audit meets as a general assembly every week. Each chamber also meets every week. However, in case of emergency or at the request of two members, the Senior President may call an extraordinary general assembly. The same goes for each chamber.
The general meeting and the chambers can only deliberate and take decisions when a majority of their members having a deliberative voice are present. Decisions are approved by absolute majority. In case of equal votes, that of the presiding member is decisive. The registrars attend the meetings of the Court and of their chambers and draw up the minutes. Nonetheless they have no voting right.
The Court of Audit exchanges mail directly with the different general administrations. It is authorised to request the submission of all documents and information, whatever their nature, concerning the management of the services and organisations within its remit. The competent authority is bound to submit the documents and information requested and to reply to the Court's comments within a maximum extendable period of one month. The Court of Audit may prolong this period. It does not exchange mail with persons and private companies.
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Page last updated :
Monday, October 06, 2003
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