Title X. Of the Court of Accounts
Article 147
The Court of Accounts [Cour des Comptes] is the superior institution of control of the public finances of the Kingdom. Its independence is guaranteed by the Constitution.
The Court of Accounts has for its mission the consolidation and the protection of the principles and values of good governance, of transparency and of the rendering of the accounts of the State and of the public organs [organismes].
The Court of Accounts is charged to assure the superior control of the execution of the laws of finance. It assures the regularity of the operations of receipts and expenditures of the organs [organismes] submitted to its control by virtue of the law and appraises [apprecie] the management of them. It sanctions, the case arising, the omissions of the rules which govern said operations.
The Court of Accounts controls and assures the submission [suivi] of the declarations of patrimony, audits the accounts of the political parties and verifies the regularity of the expenditures of the electoral operations.
Article 148
The Court of Accounts assists the Parliament in the domains of control of the public finances. It responds to the questions and consultations in relation to the functions of legislation, of control and of evaluation, exercised by the Parliament and relative to the public finances.
The Court of Accounts gives [apporte] its assistance to the judicial instances.
The Court of Accounts assists the government in the domains relevant to is competence by virtue of the law.
It publishes all of its works including the specific reports and the jurisdictional decisions.
It submits to the King and annual report on all of its activities, which it transmits equally to the Head of Government and to the Presidents of the two Chambers of the Parliament. This report is published in the Bulletin officiel of the Kingdom.
A commentary on the activities of the Court is presented by its First President before the Parliament. It is followed by a debate.
Article 149
The regional Courts of accounts are charged to assure the control of the accounts and of the management of the regions and of the other territorial collectivities and of their groups [groupements].
It sanctions, the case arising, the omissions to the rules which govern these operations.
Article 150
The attributions, the rules of organization, and the modalities of functioning of the Court of Accounts and of the regional courts of accounts are established by the law.
