By: Louis Gautier

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Public Prosecution Offices within Supreme Audit Institutions’ jurisdiction, their role and importance for the due process of law: A glance at the findings of a global survey

The INTOSAI-P 50 document outlines twelve principles for the jurisdictional activities of Supreme Audit Institutions (SAIs) empowered with the corresponding mandate, which allows them to rule on the liability of individuals accountable by law in case of irregularities or mismanagement.

Gautier , Machado , Baldacchino , Medeiros de Lima

Algeria

AFROSAI

The new system of financial accountability for public managers, at the heart of the public integrity ecosystem

The French Cour des comptes and regional and territorial chambers (CRTCs) underwent a major overhaul with the reform of the financial liability regime for public managers on 1st January 2023. Until this date, the contentious functions of these financial jurisdictions were based on two distinct liability regimes: the one specifically applicable to public accountants (who handle the public fund and keep the accounts) and the one generally applicable to “authorizing” public managers (who decide on revenue and expenditure).

Gautier

France

EUROSAI