- The Court of Audit (COA)
As described in the COA home page:
"The COA takes both administrative and judicial actions as it performs its duties. It is responsible for checking the use of public funds and its compliance with existing laws and regulations and for prosecuting public employees accused of violating laws and regulations governing the administration of public funds."
Its administrative control includes verifying the validity of the relevant transactions and its conformity with the budget and the provisions of laws and regulations, as well as evaluating financial transactions from the time they were contracted until their execution and registration in the public accounts.
Jurisdictional control entails auditing the accounts of all civil servants who are holders of public funds whether in the Ministry of Finance, government ministries, autonomous agencies and municipalities, in addition to penalizing civil servants in the case of misusing public funds or violating financial rules and regulations.
The COA also plays a consultative role. Hence, the Ministry of Finance can request the opinion of the COA on additional credit projects claimed by the different ministries and administrations, and the ministries and administrations themselves can ask the COA for advice on any financial issue.
- The Supreme Judicial Council
The Supreme Judicial Council is a permanent tribunal responsible for the smooth internal functioning of the judiciary. It is in charge of judicial appointments, transfers, training and disciplinary actions, as well as safeguarding national security. Therefore, its functions also include hearing charges against the president of the republic, the prime minister, and ministers in general.
This court does not grant defendants the right to appeal but otherwise follows the same procedures as other courts. The Minister of Justice is the one who decides who should be tried before it.
The Chief of Judge of the Court of Cassation heads the council which also includes the Attorney General of the Cassation Court, an inspector from the Judicial Inspection Board, and threes judges appointed by decree.
- The Constitutional Council
The Council judges the constitutionality of governmental acts, and adjudicates election disputes. It came into being in the early 1990s. The parliament elects half of its ten members and the other half are appointed by the government. The members elect a president and a vice-president. Challenge to the constitutionality of laws must be introduced within a few days from the entry of a given law into force.
