Draw up an annual report
The Court of Auditors draws up an annual report summarizing all its findings and observations it deems useful to send to the President of the Republic.
The Court of Auditors is consulted on the draft legislation on budget regulation. It draws up in this sense an appraisal report which it addresses to the government. It can be consulted on the draft texts relating to public finances.
Evaluate public programs and policies
In order to achieve objectives of national interest and engaged directly or indirectly by State institutions or public bodies subject to its inspection, the Court of Auditors participates in the evaluation, at the economic and financial level of the programs and policies initiated by the public authorities.
Act by way of summary proceedings
When the Court of Auditors considers that facts, situations or irregularities referred to in Articles 24 and 25 of the Rules of Procedure, they must be brought to the attention of the hierarchical authorities or supervisor, the President of the Court of Auditors shall refer them by way of summary proceedings.
Issue a policy note
The President of the Court of Auditors, by note of policy, informs the supervisory authorities of the audited services or bodies of the shortcomings noted in the application of texts governing the management of public funds that apply to them.
Raise any issue of particular importance
The Court of Auditors informs the President of the Republic on any issue of national importance.
Examine files of national importance
The President of the Republic, the President of the Council of the Nation, the President of the National People’s Assembly and the Prime Minister may submit to the Court of Auditors the files review of national importance under its jurisdiction.