Chambers

With jurisdictional powers

With audit powers

First Chamber

Second Chamber

Third Chamber

Fourth Chamber

Fifth Chamber

Sixth Chamber

Seventh Chamber

Tenth Chamber

The First Chamber has jurisdiction to hear and determine imputation disputes related to the State and to private legal entities owned by the State as well as disputes arising from grants and any form of financing provided by the State to legal entities or individuals. The First Chamber holds the presumption of jurisdiction for imputation disputes.

 
 
 
 

Eighth Chamber

Nineth Chamber

The eighth Chamber has the following competences:

  • Sets out the audit strategy of the Court of Audit;
  • Plans and monitors the annual and multi-annual audit programme;
  • Plans and monitors thematic audits;
  • Issues audit reports on audits carried out under its supervision, provided that they are not referred to the Plenum for approbation;
  • Adopts audit manuals for the audit categories falling under its competence;
  • Monitors the course of macroeconomic figures, the evolution of public debt repayment obligations and the exposure of systemic banks to the present context;
  • Monitoring the alignment of fiscal policy with the country’s European and international obligations;
  • Assesses the impact of social security and welfare state expenditure on fiscal sustainability;
  • Prepares the Court’s Annual Report on Findings, Conclusions and Recommendations;
  • Prepares the Court’s opinions on bills of law concerning pensions.

The Eighth Chamber holds the presumption of jurisdiction for all matters related to audits conducted by the Court of Audit.

 
 
 
 

The Ninth Chamber has the following competences:

  • Prepares the Report on the State Account and the State Annual Balance by approving the respective audit manual as well as planning and monitoring the execution of the audit work required for this purpose;
  • Supervises public accounting officers and issues instructions addressed to them;
  • Monitors State Revenue collection;
  • Resolves disagreements or doubts concerning the legality of expenditures, between Audit Units and auditees;
  • Decides to close complaints or determines that they are of systemic interest or importance, sufficient to justify further assessment by the Eighth Chamber;
  • Monitors the progress and execution of performance programmes;
  • Prepares any opinions other than those related to pensions.