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The Court of Audit performs a financial audit and a legality audit and monitors the sound use of public funds. Its checks concern the expenditures and receipts of the federal community, regional and provincial governments.
The results of these three kinds of audit lead to information statements that are regularly submitted to the legislative assemblies.
The Court is also charged with a jurisdictional task.
Financial audit
The Federal State, the Communities, the Regions, the public service institutions depending on those entities and the provinces report annually on the use of the public funds they were entrusted with.
The accounts are transmitted to the Court, which verifies the accuracy, the reliability and the completeness of the entries in the financial statements and checks the conformity of the recorded transactions with the accounting legislation.
Besides, the Court checks and closes the accounts of the public accounting officers, i.e. the representatives of the executive power in charge of the collection and/or payment of the public funds.
The Court considers whether the accounting officers' accounts are in balance, whether the balance is in their favour or in the State's favour. In the two first cases, it draws up a discharge judgment. The third case gives rise to an administrative deficit judgment that might result in the carrying out of the jurisdictional task.
The legality audit
The Court performs a legality audit on the public expenditures and receipts. It checks their conformity with the budgetary law (it checks whether there are enough credits on the budget, whether the operations are correctly charged against the budget, etc.) and it ensures that the law rules applicable to the controlled operation are correctly implemented (especially the standards that apply in public procurement contracts, in granting and use of the subsidies, the recruitment of the staff, etc.)
The legality audit is carried out through the prior approval or 'visa' of the payment orders relating to the expenditures. No payment can be made without the approval of the Court, which ensures that the regulation has been respected before granting its 'visa'. If the Court finds it should withhold its approval, the Government can decide, under its responsibility, that payment should take place. The Court then approves with reservation and immediately informs the concerned legislative assembly to which it explains its reasons for doing so. A large amount of fixed expenditures such as the staff expenses, however, are exempt by law from the obligation of prior approval in order to speed the payment process. In that case the legality and the regularity are post audited.
The legality audit also includes the control of the liabilities taken by the executive power chargeable to the commitment appropriations.
As far as the retirement pensions of the public sector are concerned, the Court of Audit has to rule on their legality and rates before approving the order issued for their granting.
Audit of the sound use of public funds
The Court of Audit is also charged with the monitoring of the sound use of public funds in order to inform Parliament about the way the public services are managed.
The nature of this audit is defined on the basis of three principles: economy, effectiveness and efficiency.
- The economy audit assesses whether the implemented financial, human and material resources have qualitatively and quantitatively been acquired and used at the lowest cost and at the right moment.
- The effectiveness audit assesses the extend to which the stated goals and objectives have been attained.
- The efficiency audit assesses the output for a given amount of resources or, in other words, it ensures that the financial human and material resources are implemented for optimal results.
This audit is performed ex post facto, that is, after the execution of the operations.
Like its other tasks the Court carries out this one on its own initiative. The principle of general independence is a guarantee of objectivity and impartiality. However, in order to improve the information of the legislative assemblies, the legislator has made it possible for these assemblies to charge the Court with specific missions of management analysis.
Informational task
The Court of Audit informs the legislative assemblees and the provincial councils of the results of its audit missions. Indeed, in order to grant, with full knowledge of the facts, the appropriations asked by the executive power expertly and to be able to assess their use, the assemblees and councils must be provided with adequate and impartial budgetary information.
This information takes several forms. The Court of Audit submits its audit reports to the assemblees and councils, either in the form of syntheses integrated into the annual Book of comments or in the form of special publications. The choice of one or the other solution depends on the emergency of the information to communicate.
Besides, the Court informs the legislative assemblies involved of every commitment, authorization or payment of expenditures exceeding the budget appropriations.
Finally, the Court fulfils an important function as a budget counselor. Before the approval of all budget drafts submitted to the legislative assemblies it transmits its comments to them.
he Court's documents that are transmitted to the different assemblies are discussed in committees for finances in the presence of a Court representative.
Jurisdictional task
The Constitution also charges the Court of Audit with auditing and validating the accounts of the general administration and of all accounting officers answerable to the public Treasury. The accounts of the accounting officers are sent to the Court every year, as well as in the event of a deficit and when they leave office.
Within this context a councilor from each chamber is appointed by order of the President to decide by administrative ruling whether the accounting officers' accounts are in balance, whether the balance is in their favour or in the State's favour. If the ruling shows a deficit in the management of an accounting officer, the relevant minister has to summon him/her to appear before the Court of Audit. He can only refrain from summoning him/her if he is of the opinion that the accounting officer can evoke circumstances beyond his/her control ('force majeure') or if the deficit doesn't exceed an amount (1.250 EURO) set by royal decree.
After a public procedure, in the presents of the parties involved, the Court exonarates the accounting officer if it concludes he/she is out of debt or there are circumstances beyond his/her control. If this is not so, it condemns the accounting officer to make good that amount or part of it in the case of mitigating circumstances.
The rulings can be referred to the Court of Cassation. If the judgement of the Court of Audit against an accounting officer is quashed by the Court of Cassation, the case will be referred to an appropriate "ad hoc" committee, made up of members of the House of Representatives who judge without any subsequent appeal.
The Court is also entrusted with a jurisdictional task towards the authorizing officers delegated by the minister. It requires them to repay the amounts if they have committed appropriations in violation of the legal provisions or incurred losses to be paid by the Treasury. In the jurisdictional phase, they are submitted to the same procedure as that applying to the accounting officers.
Statements of offices held and declarations of assets
Under the May 2, 1995 special and ordinary acts, as amended and implemented by the June 26, 2004 special and ordinary acts, certain categories of political representatives and senior officials are required to file a statement of offices, functions and occupations with the Court of Audit. They are also required to file a declaration of assets in accordance with a fixed schedule. The legislation mentioned above came into effect on January 1, 2005.
The statements of offices and the declarations of assets are due to be transmitted to the Court of Audit's "Registry of statements of offices and declarations of assets". The Court is in charge of controlling, storing and publishing these documents.
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Page last updated :
Tuesday, January 10, 2006
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