The Court of Auditors exercises its jurisdictional powers by way of a judgment in the case of clearance of accounts of public accountants, the accountability and budget and finance disciplinary by the mistakes and irregularities committed by the managers.

Ensure compliance with legal and regulatory provisions

It ensures compliance with the laws and regulations in force at the level of the organizations subject to its inspection, as regards:

  • Accountability
  •  Clearance of accounts of public accountants and de facto accountants.
  • Budget and finance disciplinary.


The Court of Auditors sanctions the irregularities and infractions found in the exercise of its jurisdictional powers.

It takes for its findings, jurisdictional actions in the cases provided by Ordinance No. 95-20, amended and supplemented, relating to the court of auditors.