Belgian Constitution (co-ordinated on 17 February 1994)
[Extract] [Translation]
Art. 180. The members of the Court of Audit are elected by the House of Representatives for a term of office established by law.
This Court is entrusted with the examination and the validation of the accounts of the general administration and of all accounting officers answerable to the public Treasury. It must see that no budgetary expenditure item is exceeded and that no transfer takes place. The Court also oversees operations relating to the establishment and collection of State revenue, including tax collection. It closes the accounts of the various State administrations and is entrusted with the collection of all information and accounting documents. The general accounts of the State are submitted to the House of Representatives with the Court's observations.
