In order for a country to function well, governments adopt bodies and create political institutions that can participate in the development of the country. One of these bodies is the Court of Audit. It is a judicial body that accompanies the public investments of a democratic state. It is present in most countries of the world. What is the role of this body? Read this article for more information.
One of the roles of the Court of Audit is to judge citizens on wrongdoings. For more understanding, go to their website. In fact, public finances must be protected. There must be transparent management of state resources. Thus, as soon as a citizen mismanages public funds, the Court of Auditors takes charge of judging this citizen. Before coming to a judgment, the Court of Audit makes preliminary enquiries. It seeks to verify whether there have been cases of over-invoicing in the management of the accounting manager. Once these investigations have revealed the shortcomings of the respondent, the court judges him. Thus, the sanctions provided for by the law are applied to the offender.
The Court of Audit does not limit itself to judging. It also has the duty to control. In fact, in public finances, the state grants money to each sector of the country. To this end, the Court of Audit acts as a watchdog over the services to which the funds are granted. It checks whether the funds have actually been used.
The Court of Audit also acts as a certifier of state accounts. In fact, every year, each country designs a budget on which it can operate. Thus, the Court of Audit is entitled to say whether the budget allocated to each sector is good or not. If there is an exaggeration in a given sector, the court gives its opinion. In the same way, if there is an insufficient budget allocated to a given area, the Court of Auditors takes care of balancing it out.
The public expenditure carried out must be checked to see if the objectives set beforehand have been achieved or not. The body responsible for this task is the Court of Audit. After evaluation, it makes proposals to the government if the objectives set have not been achieved.