Panels of Court
Besides the eight permanent Chambers, there are panels with an occasional character that have special missions. These are :
- Formal session :
The Court convenes in a formal session to proceed to the appointment of magistrates in their posts and receive their oath. Attend the solemn hearing, the First President, the King’s Attorney General and all the magistrates.
- Panel of convened chambers :
- Formulates opinions on issues of jurisprudence or procedure and considers the cases submitted to it either directly by the First President or upon request of the Public Prosecutor, or upon transfer after cassation of the ruling announced by the Court.
- The combined chambers are made up of the First President, the King’s Attorney General, the Presidents of the chambers and one magistrate per chamber elected by his peers for one year. In addition, Presidents of Regional Courts may, at the invitation of the First President, attend the hearings of the combined chambers.
- Inter-chambers panel :
Inter-Chambers Panel considers the appeal requests brought against the final rulings announced in the first instance by the Chambers or Sections concerning the judgement of accounts as well as the budgetary and financial discipline.
The inter-chamber panel is made up of five magistrates and chaired by a Chamber President, appointed annually by order of the First President.
- Permanent chambers :
Permanent chambers : The Court consists of eight Chambers, four of which are sector-based, a Chamber of Appeal, a Chamber specialized in budgetary and financial discipline matters, a chamber of judgment of Accounts and a chamber de la declaration. The Chambers and their Sections can only hold their sessions in the presence of five Magistrates, including the President of the Chamber or that of the Section.
- Council chamber :
The council chamber approves the annual report of the Court, the report on the execution of Finance Law and the general declaration of compliance. It can be consulted by the First President on matters he considers his opinion necessary.
The council chamber is made up of the First President, the Presidents of Chambers, the Secretary General of the Court and the most senior counselor of each chamber.
- The chambers :
The number, the composition and the distribution of competences of Court chambers are fixed by order of the First President.
Chambers and chambers sections can sit in audience only in the presence of 5 magistrates, including the President of the chamber or section. The Court currently comprises eight (8) chambers. One of the Chambers exercises the powers of the Court in matters of budgetary and financial discipline; a second Chamber rules on appeals lodged against final judgments rendered by the Regional Courts of Auditors; a third chamber for the mandatory declaration of assets and a fourth chamber deals with the verification and judgment of accounts. As for the distribution of competences between the four other Chambers, it is made on a sectoral basis since each of the four Chambers exercises all the competences devolved to the Court of Auditors with regard to a number of ministerial Departments and on the public bodies depending on it.
- Programs and reports committee :
Programs and Reports Committee prepares the annual program of the actions of the Court and the remarks meant to be included in the Annual Report. It is composed of the First President, Presidents of Chambers and the Secretary General of the Court. When the committee examines questions which concern Regional Courts, the Presidents of the said Regional Courts take part in its work, at the invitation of the First President.