Regional Courts of Accounts

Relations between the Court of Accounts/ Regional Courts of Accounts ( RCAs)

Organic relationships:

  • Organic relations: The magistrates of the Court of Auditors and the Regional Courts of Auditors constitute a single body governed by the special regulation of magistrates, subject of Book III of the Code of Financial Jurisdictions.
  • The Judicial Council of Financial Jurisdictions oversees the application of the said regulation.
  • The magistrates who practice in the RCAs are appointed on the proposal of the First President of the Court of Auditors, after the assent of the Council of Financial Jurisdictions Magistracy.

Functional relationships:

  • The Court of Audit (Chamber of Appeal) constitutes a court of appeal against judgments rendered by the RCAs in matters of judgment of accounts and budgetary and financial discipline.
  • The RCAs transmit to the Court of Auditors copies of the reports they draw up relating to management control and use of public funds with a view to possible inclusion of the observations noted by the RCAs in the annual report.
  • The Court of Auditors coordinates the work of the RCAs and manages their staff. It also carries out an inspection and control mission towards the RCAs.
  • The financial jurisdictions have a single budget authorized only by the First President of the Court. The latter may nevertheless appoint the Presidents of the RCAs as authorizing officers.