Court of Audit of Belgium
Encyclopedia
The Court of Audit of Belgium (Dutch
: , French
: Cour des Comptes, German
: Rechnungshof) is a Belgian
governmental institution established by article 180 of the Belgian Constitution
. The Court of Audit is a collateral body of the Belgian Federal Parliament
and exerts external control on the budgetary, accounting and financial operations of the Federal State, the Communities, the Regions, the public service institutions and the provinces
. The task of the Court of Audit is defined in its organic law of 29 October 1846. This law gives the Court of Audit a large independence and a wide autonomy to perform its missions.
The Court of Audit carries out its tasks at its own initiative. The principle of general independence is a guarantee of objectivity and impartiality. The legislative assemblies can charge to charge the Court of Audit with specific missions of management analysis.
and Chamber of Accounts established in 1386 for Flanders and Burgundy by Philip the Bold
. By letters of patent in 1406, Philip's second son Antoine of Burgundy
set up a chamber of accounts for the Duchy of Brabant
. The Chamber of Accounts was entrusted with the monitoring and the closing of the accounts of all paymasters of the duchy. These Chambers existed in various forms until the independence of Belgium in 1830. After the independence the National Congress
voted on 30 December 1830 to establishing the Court of Audit of which the first members were appointed on 6 January 1831. Article 116 of the Constitution of 1831 enshrined the existence of this institution and defined its powers.
In 1955 it hosted II INCOSAI, the second triennial convention of the International Organization of Supreme Audit Institutions
.
The Court also checks and closes the accounts of the public accounting officers who are in charge of the collection and/or payment of the public funds. The Court considers whether their accounts are in balance, whether the balance is in their favour or in the State's favour. In the two first cases, it draws up a discharge judgment. The third case gives rise to an administrative deficit judgment that might result in the carrying out of the jurisdictional task.
The legality audit is carried out through prior approval of the payment orders relating to the expenditures. No payment can be made without the approval of the Court of Audit. If the Court of Audit withholds its approval, the Government can decide that payment should still take place. The Court of Audit then approves with reservation and immediately informs the concerned legislative assembly to which it explains its reasons for doing so.
The Court of Audit decides by administrative ruling whether these accounts are in balance, whether the balance is in their favour or in the State's favour. If the ruling shows a deficit the officer has to appear before the Court of Audit. After a public procedure the Court of Audit either exonarates the accounting officer or condemns him to make good that amount or part of it. The rulings can be appealed to the Court of Cassation
. If the judgement is vacated, the case will be referred to an appropriate "ad hoc" committee, made up of members of the Belgian Chamber of Representatives who judge the case without the possibility of any subsequent appeal.
The Court of Audit can require the authorizing officers delegated by the minister to repay the amounts if they have committed appropriations in violation of the legal provisions or incurred losses to be paid by the treasury.
Dutch language
Dutch is a West Germanic language and the native language of the majority of the population of the Netherlands, Belgium, and Suriname, the three member states of the Dutch Language Union. Most speakers live in the European Union, where it is a first language for about 23 million and a second...
: , French
French language
French is a Romance language spoken as a first language in France, the Romandy region in Switzerland, Wallonia and Brussels in Belgium, Monaco, the regions of Quebec and Acadia in Canada, and by various communities elsewhere. Second-language speakers of French are distributed throughout many parts...
: Cour des Comptes, German
German language
German is a West Germanic language, related to and classified alongside English and Dutch. With an estimated 90 – 98 million native speakers, German is one of the world's major languages and is the most widely-spoken first language in the European Union....
: Rechnungshof) is a Belgian
Belgium
Belgium , officially the Kingdom of Belgium, is a federal state in Western Europe. It is a founding member of the European Union and hosts the EU's headquarters, and those of several other major international organisations such as NATO.Belgium is also a member of, or affiliated to, many...
governmental institution established by article 180 of the Belgian Constitution
Constitution of Belgium
The Constitution of Belgium dates back to 1831. Since then Belgium has been a parliamentary monarchy that applies the principles of ministerial responsibility for the government policy and the Trias Politica. The Constitution established Belgium as a centralised unitary state...
. The Court of Audit is a collateral body of the Belgian Federal Parliament
Belgian Federal Parliament
The Belgian Federal Parliament is a bicameral parliament. It consists of the Chamber of Representatives and the Senate . It sits in the Palace of the Nation .- Chamber of Representatives :...
and exerts external control on the budgetary, accounting and financial operations of the Federal State, the Communities, the Regions, the public service institutions and the provinces
Provinces of Belgium
Belgium is divided into three regions, two of them are subdivided into five provinces each.The division into provinces is fixed by Article 5 of the Belgian Constitution...
. The task of the Court of Audit is defined in its organic law of 29 October 1846. This law gives the Court of Audit a large independence and a wide autonomy to perform its missions.
The Court of Audit carries out its tasks at its own initiative. The principle of general independence is a guarantee of objectivity and impartiality. The legislative assemblies can charge to charge the Court of Audit with specific missions of management analysis.
History
The Court of Audit can trace its historical lineage to the Chamber of Accounts in the County of FlandersCounty of Flanders
The County of Flanders was one of the territories constituting the Low Countries. The county existed from 862 to 1795. It was one of the original secular fiefs of France and for centuries was one of the most affluent regions in Europe....
and Chamber of Accounts established in 1386 for Flanders and Burgundy by Philip the Bold
Philip the Bold
Philip the Bold , also Philip II, Duke of Burgundy , was the fourth and youngest son of King John II of France and his wife, Bonne of Luxembourg. By his marriage to Margaret III, Countess of Flanders, he also became Count Philip II of Flanders, Count Philip IV of Artois and Count-Palatine Philip IV...
. By letters of patent in 1406, Philip's second son Antoine of Burgundy
Anthony, Duke of Brabant
Anthony, Duke of Brabant, also known as Antoine de Brabant, Antoine de Bourgogne and Anthony of Burgundy , was Duke of Brabant, Lothier and Limburg. Anthony was the son of Philip II, Duke of Burgundy and Margaret III of Flanders, and brother of John the Fearless...
set up a chamber of accounts for the Duchy of Brabant
Duchy of Brabant
The Duchy of Brabant was a historical region in the Low Countries. Its territory consisted essentially of the three modern-day Belgian provinces of Flemish Brabant, Walloon Brabant and Antwerp, the Brussels-Capital Region and most of the present-day Dutch province of North Brabant.The Flag of...
. The Chamber of Accounts was entrusted with the monitoring and the closing of the accounts of all paymasters of the duchy. These Chambers existed in various forms until the independence of Belgium in 1830. After the independence the National Congress
National Congress of Belgium
The Belgian National Congress was a temporary legislative assembly in 1830, established shortly after the Provisional Government of Belgium had proclaimed Belgian independence on October 4 of that year...
voted on 30 December 1830 to establishing the Court of Audit of which the first members were appointed on 6 January 1831. Article 116 of the Constitution of 1831 enshrined the existence of this institution and defined its powers.
In 1955 it hosted II INCOSAI, the second triennial convention of the International Organization of Supreme Audit Institutions
International Organization of Supreme Audit Institutions
The International Organization of Supreme Audit Institutions is a worldwide affiliation of governmental entities. Its members are the Chief Financial Controller/Comptroller General Offices of nations.INTOSAI was founded in 1953 in Havana, Cuba...
.
Financial audit
The Federal State, the Communities, the Regions, the public service institutions depending on those entities and the 10 provinces have to report annually on their use of the public funds. These accounts are transmitted to the Court of Audit, which verifies the accuracy, the reliability and the completeness of the entries in the financial statements. The Court of Audit also checks the conformity of the recorded transactions with the accounting legislation.The Court also checks and closes the accounts of the public accounting officers who are in charge of the collection and/or payment of the public funds. The Court considers whether their accounts are in balance, whether the balance is in their favour or in the State's favour. In the two first cases, it draws up a discharge judgment. The third case gives rise to an administrative deficit judgment that might result in the carrying out of the jurisdictional task.
The legality audit
The Court of Audit performs a legality audit on the public expenditures and receipts by checking their conformity with the budgetary law. The Court of Audit ensures that the law rules applicable to the controlled operation are correctly implemented.The legality audit is carried out through prior approval of the payment orders relating to the expenditures. No payment can be made without the approval of the Court of Audit. If the Court of Audit withholds its approval, the Government can decide that payment should still take place. The Court of Audit then approves with reservation and immediately informs the concerned legislative assembly to which it explains its reasons for doing so.
Audit of the sound use of public funds
As an institution linked to the Parliament, the Court of Audit is charged with the monitoring of the sound use of public funds according tot the principles of economy, effectiveness and efficiency, so it can inform the Parliament about the way the public services are managed.- The economy audit assesses whether the implemented financial, human and material resources have qualitatively and quantitatively been acquired and used at the lowest cost and at the right moment.
- The effectiveness audit assesses the extend to which the stated goals and objectives have been attained.
- The efficiency audit assesses the output for a given amount of resources by ensuring that the financial human and material resources are implemented for optimal results.
Informational task
The Court of Audit informs the various legislative assemblies and the provincial councils of the results of its audit missions. The Court of Audit submits its audit reports to the assemblees and councils in the form of syntheses integrated into the annual Book of comments (the so-called "blunder book") or in the form of special publications. The Court of Audit informs the legislative assemblies of the commitments, authorizations or payments of expenditures exceeding the budget appropriations and comments on the budget drafts submitted to the legislative assemblies.Jurisdictional task
The Belgian Constitution charges the Court of Audit with auditing and validating the accounts of the general administration and of all accounting officers answerable to the Treasury. The accounts of these officers are yearly sent to the Court or in the event of a deficit and when they leave office.The Court of Audit decides by administrative ruling whether these accounts are in balance, whether the balance is in their favour or in the State's favour. If the ruling shows a deficit the officer has to appear before the Court of Audit. After a public procedure the Court of Audit either exonarates the accounting officer or condemns him to make good that amount or part of it. The rulings can be appealed to the Court of Cassation
Court of Cassation (Belgium)
The Court of Cassation is the main court of last resort in Belgium.It was originally modelled after the French Cour de cassation. Its jurisdiction and powers are similar to those of its French counterpart....
. If the judgement is vacated, the case will be referred to an appropriate "ad hoc" committee, made up of members of the Belgian Chamber of Representatives who judge the case without the possibility of any subsequent appeal.
The Court of Audit can require the authorizing officers delegated by the minister to repay the amounts if they have committed appropriations in violation of the legal provisions or incurred losses to be paid by the treasury.