The Grand Plenum consists of the President, the Vice Presidents and the Judge- Counsellors, and has the following competences:

• issues the report on the audit of the State Account and the State Annual Balance (Statement of Assurance), as well as the annual report on the results of the Court's work;

• adopts or amends the Court’s internal Rules of Procedure, as well as any other regulatory act;
• determines the competences of its minor formations;

• establishes the Chambers of the Court and determines the composition of the Judicial Vacations Chambers;

• decides on any other matter brought before it by the President or the Advocate General of the Court of Audit;

• delivers Opinions on a) bills of law regulating matters concerning public contracts or issues related to the Courts’ competences in general; b)  fiscal questions, without prejudice to the resolution of disputes already pending before its jurisdictional formations; c)  draft decisions of the Minister of Finance concerning  the offsetting of expenditures and revenues of the State budget and d) draft decisions of the Governor of the Independent Authority for Public Revenue and of the Minister of Labour and Social Affairs  regarding: the modification of  criteria and  requirements for the registration of overdue debts owed to the State and social security institutions, respectively, in the books of non-recoverable debts and in the books of debts’ written-off, the modification of criteria and requirements for the reclassification of such debts as recoverable, and the  regulation of any matters concerning the consequences and validity period of such registration.
 

The Major Panel of the Plenum is composed of thirty-one (31) members and includes the President, the Vice Presidents and Judge-Counsellors selected by lot. The Judge-Counsellors chosen by lot serve on the major panel for one (1) judicial year. If a Judge-Counsellor is not drawn by lot for two (2) consecutive years, they must serve on the Plenum during the third year. In the event that a member of the Major Panel leaves the service for any reason, an additional draw shall be conducted among those not currently serving, until the panel reaches thirty-one members.

The Major Panel of the Plenum has the following competences:

• decides on requests referred by the Chambers for a preliminary ruling on issues of unconstitutionality or of general significance;
• decides on legal remedies or means pending before a Chamber which raise questions of general interest affecting a wider circle of persons, when brought before the Plenum by an act of a three-member committee in order to be adjudicated in standard proceedings;
• decides on appeals in the interests of the law;
• decides on cases brought before it by an act issued by the President of the Court for reasons of major importance;
• decides on cases referred to it by decisions of its minor formations;
• performs non-jurisdictional duties falling within the competence of the Plenum of the Court, which are not included in the competences expressly assigned to the Grand Plenum.

The Minor Panel of the Plenum operates in three (3) formations and is composed of fifteen (15) members. It consists of the President of the Court, the Vice-Presidents, and Judge-Counsellors. Vice Presidents are allocated to each of the three formations in order of seniority until all positions are filled. Judge-Counsellors are selected by lot every three (3) years. If the constitution of the three formations requires a Judge-Counsellor to serve in two of them, the most recently appointed Judge-Counsellor shall be selected. Surplus Judge-Counsellors are allocated as alternate members, in order of seniority, to each formation. In the event that a member of the Minor Panel leaves the service for any reason, an additional draw shall be conducted among all Judge-Counsellors not currently serving as regular members. The Court’s Statute may provide for the participation of up to two (2) Appeal Judges with an advisory role in the Minor Panel of the Plenum.

The Minor Panel of the Plenum has the following competences:

• hears appeals on a point of law and appeals for review, with the exception of cases which fall, by way of derogation, within the jurisdiction of the Major Panel,
• settles controversies on the interpretation of the provisions of ordinary law when divergent acts have been issued by the Judicial Sections conducting pre-contractual audit or when divergent decisions have been delivered by the competent Chamber on an appeal for revocation, and resolves doubts concerning these provisions in pending cases,
• deals with minor administrative matters introduced by decision by the President of the Court.

The Stay of Execution Committee consists of the President of the Court, seven Judge-Counsellors - one from each Chamber- appointed by the Plenum at the beginning of each judicial year, and the rapporteur for the case.

It is competent to hear requests for the suspension of the enforcement of judgements against which an appeal on a point of law is pending.