The Audit Office is constituted of judges, observers and auditors in addition to administrative employees. It will have an independent prosecution.
The judges will be governed by the judicial system while the observers and the administrative employees are subject to the State Employees System.
The law of the office includes the major provisions related to its organization and the work process therein. It grants the president of the office the widest organizational power to organize the internal administration, ensure the work process and practice the different financial and administrative competences conferred by the laws and the regulations upon the minister with the exception of the constitutional competences.
Public Prosecution before the Audit Office
The public prosecution represents the government before the Audit Office. The function of the public prosecution is handled by the prosecutor before the Audit Office and the assistants of the prosecutor will be entrusted with the function of the prosecutor under his supervision.
As to the competences of the public prosecution, they are:
- To receive the notification concerning the financial violations, investigate therein and prosecute in their concern before the Audit Office.
- To present written consultation through reports of financial inspection delivered through the president of the committee of the Central Inspection. And the public prosecution will have the competence to assign to the inspection committee to effectuate the inspection or the investigation necessary for the public interest.
- To give opinion concerning the reports of the consultants in the frame of the judicial control in the office when the matter is related to the reconsideration or the determination of the competences or the engagement or discharge of liabilities or imposition of fine.
- To request the reconsideration of administrative decisions in the scope of the previous control and in the judicial decisions before the committee that rendered the decision.
- To request to bring in appeal the judicial decisions before the Council of State.
- To request to the cassation public prosecution to pursue any employee who committed or participated in one of the crimes that may cause damage to the public administration, public funds or the funds deposited in the treasury.