The Belgian Court of Audit (SAI Belgium) is established under the Constitution. The House of Representatives appoints the members (Senior President, President, 8 councillors, 2 registrars) of the SAI. The procedure for terminating the appointment of a member of the SAI is end of term, retirement, resignation or removal by the House of Representatives or inability to perform his duty through illness or handicap. A member of the Court is appointed if one is university graduate or holds the similar degree. The members of the SAI are appointed for a fixed six-year tenure with an age limit of 70 years.
The various conditions of service of the members of the SAI to secure independence are:
The Belgian Court of Audit is a collateral body of the House of Representatives and reports to all legislative assemblies (federal, community, regional and provincial parliaments). The Belgian Court of Audit receives its financial resources from the House of Representatives through the budget of the federal government. It draws its own budget which is submitted to the approval of a special committee of the House of Representatives. The annual accounts are subject to the approval by the same special committee of the House of Representatives.
The SAI's jurisdiction extends to following
The Belgian Court of Audit has no jurisdiction over local governments.
The SAI has powers of requisitioning all records of the auditee departments/organisations to discharge its mandate. The organic law of the Belgian Court of Audit provides for an overall right to obtain all information it finds necessary. The SAI has no powers to enforce or initiate enforcement action to secure access to needed records which are not produced. The SAI does not have power to seal, search and seize documents and other related items considered necessary for audit and inspection. Further, it does not have power to seek testimonials of the persons concerned and can not seek co-operation of persons other than agencies subject to audit and inspection.
The SAI does not have powers to instruct government investigating agencies to perform activities considered necessary. It can do so indirectly through recommendations in the report to the legislative assemblies. Only the judgement of the Court of Audit on accounting officers is liable to a new trial in case new information previously unknown to any of the parties becomes available. The SAI does not have powers to decide on claims of interested persons in connection with official actions, duties and behaviour of persons subject to audit and inspection. Only a civil court can decide so. The SAI does not have the authority to dispense with, in whole or part, the audit of federal, community, regional and provincial governments accounts and other related matters.
The SAI has the powers to access the computer systems of the auditees and download and use electronic data either in site or off site. The SAI has the powers to review the development of computer systems by the auditees and suggest controls. The SAI does not have any role in the appointment of the other external auditors engaged by auditees for meeting the statutory requirements.
The SAI prescribes financial, compliance, performance and EDP audits in its scope of audit. The powers to perform these audits are mandated by the Constitution, and organic law of the Belgian Court of Audit. See the web site of the Belgian Court of Audit (www.ccrek.be), chapter "Tasks and powers of Court of Audit" for procedure, methodology, transaction and activities. The SAI discharges judicial functions. See the web site of the Belgian Court of Audit (www.ccrek.be), chapter "Tasks and powers of Court of Audit-Jurisdictional Tasks" for nature of audit examinations, procedure followed by the Cout of Audit, nature of orders passed and course of action in case of willful losses/frauds. The enforcement of audit findings is done by
- letters to the ministers or the governors of the provincesThe summary of the number and results of the cases are submitted to the Parliament. The SAI is not required to follow any specific standards, practices and guidelines in conducting audit and reporting but it has set its own standards and guidelines in compliance with the international audit standards. The SAI can consult and/or collaborate bilaterally or multilaterally with other countries/SAIs and international organisations on matters relating to audit e.g.
The SAI reports on the acts that infringe upon State economic interests like mass embezzlements of state assets etc. The SAI requires that any fraud or embezzlement be reported mandatorly by the auditees, such reporting is only required with respect to accounting officers. The SAI communicates its findings through
- letters to the ministers or the governors of the provinces
- reports addressed to the legislative assemblies.
It has no role on disposal or action taken on its findings. The SAI presents report about the execution of budget of the past year. The SAI has also the powers to share its audit reports with public or media only after submission of report to the legislative assemblies. It also has powers to amend accounts in case of financial statement audits. The SAI is the "technical advisor" of all legislative assemblies on budgetary matters.
The SAI is constituted as a collegial body of 12 members (Board-Chamber). It is a Court of Audit. For status of the head of SAI and the members, main functions of the body, please see the web site of the Belgian Court of Audit (www.ccrek.be), chapter "Operation of the Court of Audit". It is empowered to engage external auditors/ agencies/ consultants as required.
The SAI can expend resources budget independently and it has full independence in forming its workplan. For powers of the SAI on recruitment of staff etc. please see the website of the Belgian Court of Audit (www.ccrek.be), chapter "Organisation of the Court of Audit - staff." The SAI is not subject to an independent audit. The SAI is required to submit a report on its activities to the House of Representatives.