Discussion of the Special Mission of the Court of Auditors in the Context of the 2026 State Budget Project
During the discussion of the special mission of the Court of Auditors in the context of the 2026 state budget project, Fadhila Guargouri, Deputy to the First President of the Court of Auditors, affirmed that the Court is a leading institution for ensuring the proper use of public funds and combating corruption, which puts it in line with the state's general policies.
Key Points
- The integrity of the judges of the Court of Auditors and all its members is not in question, with the quality of the Court's work being the best proof.
- The Court is determined to persevere in the application of the law using all available legal mechanisms.
- The Court's reports contain important economic and financial indicators, including debt rates, inflation, budget deficits, and state resources.
Preparation and Publication of Reports
The reports are prepared in accordance with recognized international standards and within specific deadlines based on the "Budget Year + 2" rule, before being published later to the general public with all their details and in a simplified version to facilitate understanding.
Control and Audit
The Court is subject to prior control through the visa of the public expenditure controller, as well as subsequent control ensured by a committee composed of two members appointed by the Council of Financial Magistracy. In addition, there is an internal audit to ensure the governance of the Court's work.
Budget and Investment
The budget of the Court is not a burden on the state, but is considered an investment in strengthening the control of good management of national community funds in various sectors such as transport, health, social affairs, and education. The goal of this control is to identify errors and excesses that can, in some cases, constitute crimes.
Difference between the Court of Auditors and the Chamber of Accounts
The difference between the Chamber of Accounts and the Court of Auditors lies in the field of intervention, with the Court proactively monitoring corruption cases through the gaps it identifies in the exercise of its functions.
Discoveries and Recommendations
Through its research and investigations, the Court discovered that several associations have benefited from considerable funds from foreign parties. In the absence of a complete information system allowing the state to know the extent of these financings, it deemed it necessary to establish a legal framework guaranteeing the state's monitoring and control of the activities of associations and all components of civil society.
Reforms and Development
The Court has launched several reforms, including supporting the training of its members through distance learning via a digital platform. The Court has signed an agreement with the Digital University to develop this system and make it available to public structures such as ministries, among others.
Regulation and Transparency
Regulation is not an end in itself, but a means of achieving transparency and accountability in order to preserve national community funds. The supreme goal remains the establishment of public structures functioning according to the principles of good governance.
Conclusion
Fadhila Guargouri concluded her intervention by welcoming communication with the legislative function, emphasizing that all proposals and opinions are likely to contribute to the development of the work of the Court of Auditors, thus giving greater effectiveness to its action.
