The Court of Audit is in session the whole year and meets every week as a general assembly. Each chamber also meets every week. However, in case of emergency or at the request of two members, the Senior President may call an extraordinary general assembly. The same goes for each chamber. These meetings are not public.
Being a college, the Court works as such. The general assembly and the chambers can only deliberate and take decisions when a majority of their members having a deliberative voice are present. Decisions are approved by absolute majority. In case of equality, the vote of the presiding member is decisive. The secretary generals draw up the minutes of the meetings they attend but have no voting right.
Audit staff carry out the audits and reviews. They report to the councillor appointed by the Senior President or the President on the audits performed and submit comments and recommendations proposals. The audit and review files are then examined by one of the chambers or the general assembly, which rules on them.
The Court of Audit exchanges letters or emails directly with the auditees. It is entitled to request all documents and information, whatever their nature, concerning the management of the services and organisations under scrutiny. The competent authority is bound to comply with the Court’s request within one month. However, the Court can extend this period. It does not exchange letters or email messages with individuals and private companies.