Management Audit

Management Audit

The Court of Accounts audits the management of public departments, public corporations and organisms within the scope of its competence in view of evaluating its quality and eventually formulating suggestions on the means likely to improve their methods and increase their efficiency, productivity and performance.

Examination of the use of public funds

The Court of Accounts is empowered to audit the use of public funds received by corporations, associations or any other orga­nism benefiting from participation to its capital or from support, regardless of its form, of the State, a Local Council, a cluster, a public establishment or any other organism within the jurisdic­tion of the Court. The objective of this control is to ensure that the public funds received have been used in conformity with the objectives targeted by such participation or support.

Examination of the use of funds raised through public generosity

The Court of Accounts may examine the use of resources raised by associations through public generosity, upon request from the Prime Minister. This examination aims at making sure that the use of the resources raised has been in conformity with the objectives targeted by the call upon public generosity.