Court of Audit of Belgium

By letters of patent in 1406, Philip's second son Antoine of Burgundy set up a chamber of accounts for the Duchy of Brabant.

After the independence the National Congress voted on 30 December 1830 to establishing the Court of Audit of which the first members were appointed on 6 January 1831.

In 1955 it hosted II INCOSAI, the second triennial convention of the International Organization of Supreme Audit Institutions.

[1] Since January 1984, the Court of Audit is situated in Rue de la Régence 2, Brussels, in the former Palace of the Count of Flanders.

These accounts are transmitted to the Court of Audit, which verifies the accuracy, the reliability and the completeness of the entries in the financial statements.

The Court of Audit then approves with reservation and immediately informs the concerned legislative assembly to which it explains its reasons for doing so.

After a public procedure the Court of Audit either exonerates the accounting officer or condemns him to make good that amount or part of it.

The Court of Audit can require the authorizing officers delegated by the minister to repay the amounts if they have committed appropriations in violation of the legal provisions or incurred losses to be paid by the treasury.

Certain categories of political representatives and senior officials are required to file a statement of offices, functions and occupations with the Court of Audit.