THE NEW ROLE OF COURT OF ACCOUNTS:

For better transparency and accountability

Proposed By : Mr. Hassen Soukni

Presented by: Farah El Mokhtar
25/10/2019
 Plan
2
Introduction
Part 1: General presentation of the court of accounts
A -Legal Framework
B -A new organization
Part 2: The control mission of court of accounts
A -Juridicial and administrative functions
B -Others functions
Conclusion
 INTRODUCTION
3
The adoption of The Court of accounts is the supreme body for auditing the
the Constitution in use of public funds
2014 has opened It is independent from the Government and Parliament.
opportunities for ( with an independent budget )
in-depth
The court of accounts exercise an external a posteriori and
governance
judicial control
reforms.
It has financial jurisdiction and is in charge of auditing the
accounts of public auditors, sanction the faults of
management
as well as contributing to the evaluation of public policies.
4

Part 1: General presentation of

the court of accounts
 A

Legal Framework
 A constitutional value
6
Constitution of 1959
Article 69 amended by constitutional
law n°97-65
The state council is composed of two
bodies:
The administrative court
The audit office
The organization of the State Council,
and its two bodies are set by law as are
the jurisdiction of these bodies and the
procedures applicable before them
 Principles
7 The court of accounts oversees the sound
management of public fund in accordance with the
principle of
Legality

Efficiency Transparence
 A NEW LAW
8
The court of accounts is the
supreme body for financial
control
This mission was reinforced
and extended by the organic
law n°2019-41 dated 30
April 2019 relating to court
of accounts
This law regulate the
mandate, organisation and
procedures of the court of
accounts
Unification of all the texts:
 The law n 68-8 dated 8th of March 1968
created and organized the Court of
Auditors
 Decree n° 71-218 dated 29 May 1971,
relating to the functioning of the Court of
Accounts,
 The law n° 85-74 dated 20 July 1985,
defining and sanctioning the management
faults committed against the State, the public
administrative establishments, the local
authorities and the public enterprises, and
establishing a financial discipline court , all
amending or completing texts, and notably
law n° 88-54 dated 2 June 1988
 B

The Court’s organization

 A new organization
10

To guarantee the Last Resort-Cassation Chambers

right to a second
hearing ( article 108
constitution)

Appellate Chambers

First Instance Chambers

 First Instance Chambers
11
The court is organized into chambers with national
jurisdiction (Nine in number)
and chambers with territorial jurisdiction (4 in
number) 
Gafsa-Sfax-Sousse-Jendouba

For the appellate chamber the president of the court

will fix their number (art.)
Part 2: The control
mission of court of
accounts
 A

Judicial and administrative

functions
 Extension of the scope of intervention ( Art.7)
14
The Court of accounts has the power to examine the
accounts and management:

◈ The State + public establishments

whose budget is attached to the
◈ Independent
general budget of the State + local
authorities Constitutional Bodies and
◈
others independent
The public establishments of non
administrative nature and public commissions
enterprises as well as all the ◈ Regulatory bodies
institutions, whatever their names in
which the state and the local
collectivities hold, directly or
indirectly, a capital participation
 Judicial control
15
The Financial The courts checks
Judiciary rules on
the accounts of 01 that income and
expenditure are
public auditors correct.

The court
establishes, by its 02
judgments, that the It releases the
accountants are accountant from
liability if the
1. Quits accounts are
2.
3.
in advance
or in balance 03 correct
or declares them in
due default
 Judicial control : Sanction errors
16
◈ The court assesses accounting methods and sanctions errors and
failings that it discovers
◈ The court of financial discipline is now part of the court of
accounts
◈ The Court deals with criminal financial offences, issue legal
judgements for public managers, responsible for mismanagement
to the detriment of the State, administrative public institution, local
governments, and state owned enterprises
◈ Recognize the responsibility of all managers when proven guilty
for management faults
 Judicial control : Sanction errors
17
In the past :
The President of the Republic, Now :
Ministers, All officials will be
State secretaries, responding for their
Members of Parliament acts even the
Presidents of municipal members of
councils Independent
Constitutional
Bodies and
Were not subject to the regulatory bodies
authority of the court are submitted to the
control of the court
 Sanction of the faults ( art 114)
18
◈ A fine between 1/12 from annual gross salary
and the entire annual gross salary
 Judicial control
19
The court of accounts guarantee the right to a Fair
trial:
 Public Prosecution is one of the entitites that can
presenting a case before the court of accounts
 Revision of the procedures of hearing
 Guarantee the right to defence
 Public court sessions
 Administrative control
20
The Court audits the proper use of public funds
The Court ensures the correct, efficient and effective use of public
funds.
Proper use (regularity) : the Court controls the conformity of
management actions with legislation and regulations
Efficient use : the Court ensures that the relationship between activities
and the related resources used or mobilised is as good as possible.
Effective use : the Court checks that the results obtained by public
action comply with the stated objectives.
 B

The Court’s Mandate: Others

functions
 ASSISTANCE (art.12)
22
◈ Assistance to the Government and Parliament
◈ The Financial Judiciary assists the legislative and
executive powers in overseeing the execution of
the Finance Law and the closure of the budget
◈ The last report of the closure of the budget was in
2017
◈ Give informations to legislative commissions
about use of public funds
 EVALUATION
23
The Court helps evaluate public policies
( nationally and locally)
Evaluation is not aimed at apportioning blame
It starts with a neutral outlook and seeks to highlight
positive aspects as well as criticizing negative aspects
It may help to confirm a public policy or call into
question its very existence
 Public-private partnership
24

◈ The court control the managers in charge of

public projets under the public-private
partnership
 INFORM AND FOLLOW UP
25 To inform the citizen
◈ The Court of accounts
prepares a general annual To fulfil its constitutional
report and submits it mission of keeping the public
informed
◈ to the President of the
Republic the Court publishes an
increasing proportion of its
◈ the President of the Assembly
work in the form of reports,
of the Representatives of the
through its website
People
+
◈ the Head of Government,
The court will ensure the
◈ The President of the Supreme
follow up on the audit
Judicial Council
recommendations
26 Control of political
parties and NGO’s
The court of accounts audit
the use of public funds
Control over local
authorities
Removal of the prior
control over local
authorities : Need for an
efficient control
 Annual report
27 The last report Number 31 dated 25
december 2018
Composed of 3 parts:
 Control of public programs and
activities
 Control of the state public
establishments enterprises and NGO’s
 Local and regional control
Examples of the entities controled :
Aziza Othmane Hospital
the National Social Insurance Fund (CNPS)
Municipalities of Monastir Moknine Ksar
 Specific report
28
◈ The Court of accounts Urban development and local
shall, when necessary, governance program 2017
prepare special reports Financial control on
municipalities
that it may decide to
Control of election finance
publish. presidential election and
legislative election 2014
Control all funds raised to
promote candidates
Report on the Truth and
Dignity Commission (IVD) 
 Control over the court of accounts
29
◈ Creation of an internal commission
◈ Composition: 2 members of the court of accounts appointed
by the Supreme Judicial Council
◈ Mission: Prepare a report and transfer it to the Assembly of
the Representatives of the People and the Supreme Judicial
Council
◈ Morocco Portugal Algeria Lebanon
 Conclusion
30
The court of accounts will become the
authority of reference in improving the
management and governance of public
finances, by their ongoing efforts to develop a
system of good financial governance
 Ensure public funds are well
spent, keep the people informed
References
 The organic law n°2019-41 dated 30 April 2019 relating to court of
accounts
 Report of general legislative commission about the draft of organic
law relating to court of accounts n38/2016 – March 2019
Websites
http://www.courdescomptes.nat.tn
https://www.ccomptes.fr/fr
Thank you for your attention

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