The budgetary and financial disciplinary chamber is the specialized formation of the court of accounts responsible for the investigation and judgment of cases falling within its areas of competence.
It is referred by the internal control formation of the court of accounts, or by the public authorities and bodies of control, and external inspection, in the case of the latest finding of irregularities or facts which susceptible to justify the Implementation of the jurisdictional.
The BFDC rules according to the articles 88 and 91 of ordinance of the court of accounts on the responsibility of agents in the case of infraction of the rules of budgetary and financial discipline, in particular faults or irregularities constituting a violation of the legislatives and regulatory dispositions governing the use and management of public and material means, which have caused prejudice to the public treasury, or public body.
Besides its president, the BFDC is composed of magistrates including 6 counselors monthly. To rule validly it must include in addition to its president, 4 magistrates monthly. It also has a registry and a secretariat. The decisions delivered by the chamber maybe appealed with the formation ruling in all chambers reunites of the court.