As part of management control, the Court verifies all aspects of management, assessing, first, the achievement of the objectives assigned, the results obtained, as well as the cost and the conditions of acquisition and use means implemented. Management control also covers the regularity and sincerity of the operations carried out, as well as the reality of the services provided, the supplies delivered and the work carried out. Next, the exercise of this activity enables the Court to ensure that the systems and procedures put in place in the bodies subject to its control guarantee the optimal management of their resources and their uses, the protection of their assets and recording of all operations carried out.

Management control procedure

In the light of the work program of the Court, the President of the Chamber appoints the counselors who carry out the control of the management of the organizations registered in the said program.

The counselors of the Court of Auditors are empowered to obtain any documents or supporting documents which may provide them with information on the management of these bodies and to hear the persons whose testimony they consider necessary.

The Reporting Counselor communicates his observations to the heads of the organizations concerned who can formulate their comments, if necessary, within two months (contradictory report). After this period, the Reporting Counselor draws up his report, which is deliberated in the presence of five members, including the President of the Chamber and the Reporting Counselor.

The chamber may hear any manager, agent or controller of the organization concerned. It may as well order additional investigations. It decides on the observations that may be the subject of letters from the President of the Chamber to the heads of the organizations concerned. The decisions of the Chamber are taken by majority vote.

The reporting counselor prepares a specific draft report which is submitted to the deliberation of the chamber before being sent by the First President to the Prime Minister, the Minister in charge of Finance and the Minister in charge, who can formulate their observations and express their opinion within a time limit fixed by the Chairman and which cannot be less than one month.

These reports, together with the opinions and comments received, are then forwarded to the Programs and Reports Committee so as to include them, if necessary, in the annual report of the Court and in the report related to Finance law execution.