The Court of Audit of Belgium (French: Cour des comptes, Dutch: Revisiehof) is the supreme external audit institution of the Kingdom of Belgium. Established shortly after Belgian independence—by law of 16 August 1832 following the Constitution of 1831—it is tasked with examining the legality, regularity, and efficiency of the nation’s public finances and reporting its findings to the federal Parliament.
Mandate and Functions
- Conducts independent audits of the federal government’s accounts, ministries, public agencies, and state‑owned enterprises.
- Reviews the management of European Union funds allocated to Belgium.
- Evaluates the performance of public policies and programs, providing recommendations for improvement.
- Publishes annual audit reports and special thematic reports that are submitted to the Chamber of Representatives and the Senate.
- Advises the legislative and executive branches on financial legislation and budgetary matters.
Organization
- The Court is headed by a President, assisted by a Vice‑President, and composed of a body of magistrates (auditors).
- Members are appointed by the King of Belgium, traditionally after consultation with the federal Parliament, and serve until the statutory retirement age of 70.
- Its headquarters are located in Brussels, with additional offices that may be established for specific audit missions.
Legal Framework
The Court operates under the Constitution of Belgium, the Law of 16 August 1832 establishing the Court, and subsequent statutes that define its powers, responsibilities, and procedural rules. Its independence is guaranteed by law, ensuring that audit activities are carried out without political interference.
International Participation
Belgium’s Court of Audit is an active member of the International Organization of Supreme Audit Institutions (INTOSAI) and participates in regional cooperation bodies such as the European Organization of Supreme Audit Institutions (EUROSAI). Through these memberships, it contributes to the development of international audit standards and shares best practices with counterpart institutions.
Public Access and Transparency
Audit reports, opinions, and related documents are made publicly available, primarily through the Court’s official website, to promote transparency and accountability in the management of public resources.
