About the TCA

International Relations

Reports

Publications

Functions of the TCA

Our audit function
The TCA carries out regularity (financial and compliance) and performance audits. Financial audits consist of an evaluation and an opinion on the accuracy of public administrative bodies' financial reports and statements, and whether or not those bodies' financial decisions and transactions and any programs and activities are compliant with the law. The auditors also evaluate the auditees' financial management and internal control systems.
Compliance audits take the form of an examination whether auditees' revenue, expenditure, assets and other accounts and transactions comply with the law and other legal arrangements.
In performance audit, the auditors evaluate whether or not public resources have been used effectively, efficiently and economically. They also assess auditees' activities against the goals and indicators which the latter have set with regard to accountability.
 
Our judicial function
In the exercise of its judicial function, the TCA decides whether or not the accounts and transactions of the competent departments are in accordance with the legal arrangements. At the end of the audit process, the auditors prepare an enquiry into any losses to the public purse. If the auditors are still dissatisfied with the counter-arguments of the competent officials, they prepare a judicial report, which will contain the auditees' arguments and the auditors' opinion. The chambers reach a final decision on any charges of public loss in the judicial report, though there are still legal remedies such as appeal, revision of trial and correction of decision. 


Law on the TCA