How it works

Those responsible for federal public funds, assets, and valuables are required to annually submit their accounting to adjudication by the Court, as a form of rendering of accounts.

In addition to this annual obligation, those accountable are subject to special, unscheduled rendering of accounts in the event of failure to comply with the obligation to report, failure to demonstrate ongoing proper application of funds transferred by the Union, the occurrence of embezzlement or misappropriation of public funds, assets or valuables, or the practice of any illegal, illegitimate or ill begotten financial action that results in losses to the public treasury.

The settlement of accounts, the inspections conducted by the Court, and other matters brought to its deliberations give rise to actions at law. The ministers are responsible for examining the actions at law, presenting their corresponding vote and submitting their proposed decision to the appreciation of their peers.

Examination of actions at law and submission of proposed judgments may also be performed by the auditors. In the event of their acting in lieu of a minister, they may also exercise their right to vote.