Expenditure Control Authority
Contrôle Général des DépensesAuditor-General : Ms Muriel NATALI-LAURE
The Expenditure Control Authority was created in 1959 and placed under the responsibility of the Minister of State.
The Auditor-General who heads this Authority is in charge of:
- Verifying undertakings, payment orders and public expenditure
- Verifying State revenue
- Auditing the closure of budget accounts
Additionally, the Auditor-General issues a reasoned opinion on Bills, Ordinances or Orders, concession projects, contracts or agreements, and generally on any measures that might have financial repercussions for the State.
These controls apply to the State’s administrative services and to independent public bodies. They also apply to foundations, associations, and companies of any kind that benefit from grants or any other financial aid accorded by the State.
Since 2006, these controls have also applied to departments of the Commune but do not bear upon prior expenditure undertakings.
The procedure for these controls is laid down by the Minister of State who defines the implementing conditions.
Consequently, no payments can be made by public accountants if the expenditure, or more generally, the transaction giving rise to that payment, has not first been submitted for scrutiny by the Auditor-General.
- The Ministry of State
- Ministry of Interior
- Ministry of Finance and Economy
- Ministry of Health and Social Affairs
- Ministry of Public Works, the Environment and Urban Development
- Ministry of Foreign Affairs and Cooperation