Court of Audit of Belgium

The Court of Audit of Belgium (Dutch: Rekenhof^ⓘ, French: Cour des comptes, German: Rechnungshof [ˈʁɛçnʊŋsˌhoːf] ^ⓘ) is a Belgian governmental institution established by article 180 of the Belgian Constitution. The Court of Audit is a collateral body of the Belgian Federal Parliament and exerts external control on the budgetary, accounting and financial operations of the Federal State, the Communities, the Regions, the public service institutions and the provinces. The task of the Court of Audit is defined in its organic law of 29 October 1846. This law gives the Court of Audit a large independence and a wide autonomy to perform its missions.

The Court of Audit carries out its tasks at its own initiative. The principle of general independence is a guarantee of objectivity and impartiality. The legislative assemblies can charge to charge the Court of Audit with specific missions of management analysis.