About the Court of Accounts: Results and Responsibilities

The Court of Accounts – the country’s supreme audit institution – plays an important role in the efficient management of public money, as it audits how the Government, Ministries and subordinate agencies spend public funds, identifying problems and establishing irregularities. Thus, the Court of Accounts (CoA) has the role of auditing how public money is managed by the Government, Ministries and subordinate agencies, identifying problems and establishing irregularities. Audited institutions should normally implement the CoA’s recommendations. For its part, the Government has the role of monitoring the implementation of the CoA’s recommendations by the institutions concerned, while Parliament hears the CoA’s annual report, and Law Enforcement Bodies must investigate cases where there is evidence or signs of fraud so that they can be referred to court. Key figures on the CoA’s activity in 2008-2013: Download resources