The presidency is assumed by the First President.
It essentially exercises the following powers :
- Provides general management and organization of Court work.
- Manages administration.
- Approves the annual program of the actions of the Court.
- Coordinates the actions of Regional Courts of Accounts.
- Prepares the draft budget of Financial Jurisdictions of which he is the authorizing officer; as such, he can delegate his signature to the Secretary General of the Court and appoint the Presidents of Regional Courts as authorizing officers.
- To chair the formal sessions of the Convened Chambers, the Board Chamber, Programs and Reports Committee as well as the Board of Audit Courts' Judiciary.
- To assume the capacity of the Officer authorizing spending and receipts for the execution of Audit Courts' budget.
In case of absence or impediment, he may be replaced by a vice-president appointed every year among Chamber Presidents.