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.