Decree Establishing the Organization and Functioning of the Superior Court of Auditors and Administrative Disputes (CSCCA)

This decree, given at the National Palace and published as a special edition (Numéro Extraordinaire) of Le Moniteur No. 24 of 10 March 2006, revises the 4 November 1983 decree that first organized the Cour Supérieure des Comptes et du Contentieux Administratif (CSCCA). It confirms CSCCA as an independent institution mandated to judge the accounts of public accountants (comptables de droit ou de fait), rule on the legality of Public Administration acts, and assist Parliament and the Executive in overseeing budget and public-accounting execution; CSCCA's resources are drawn from the General State Budget under the same rules as other budget-funded institutions.

The decree enumerates thirteen CSCCA attributions, including judging and discharging public accountants, confirming, reforming or annulling non-compliant administrative acts, issuing reasoned opinions on state financial contracts and conventions, reporting annually to Parliament on the regularity of state financial transactions, and certifying the Comptes Généraux de la Nation. It distinguishes rulings that clear an accountant's financial responsibility ('Arrêt de Quitus ou de Décharge') from those establishing liability for embezzlement, misappropriation or losses to the Treasury ('Arrêt de Débet'), the latter triggering restitution, asset freezes, and potential criminal referral, with a 20-year prescription period. Administrative chambers separately handle taxpayer disputes with the tax administration, State contract disputes, and damage claims arising from public-service activity.