independent oversight of Candeia’s resources
Court of Audit
Independently audit revenue, expenditure, assets, contracts and systems with financial effects on Candeian institutions once this structure is installed.
Pre-Foundation · permanent institution not installedConstitutional Proposal · reference text · not promulgated
Why it exists
Institutional resources and contracts must be capable of scrutiny by someone other than the party that incurred the expenditure. The Court of Audit is the proposed external-audit body for Candeia’s finances.
How it oversees Candeia’s money and assets
Carry out external audit of public finances, overseeing revenue, expenditure, assets, funds, contracts, public enterprises and systems with public financial effects.
Set an independent audit programme. Access information and publish findings. Conduct preventive review of the legality and integrity of material related-party procurement and adopt reversible interim measures within constitutional limits.
7 members: 2 elected by the Assembly by a three-fifths majority; 1 appointed by the President; 1 chosen by the Constitutional Court; 1 by the National Council of Justice; 1 by the Independent Fiscal Council; and 1 selected by lot, all through public qualification lists/processes.
No source may control a majority. The Court elects a President from among its members for two years, without immediate re-election and without a casting vote.
Single, staggered seven-year terms.
Autonomy over its audit programme, staff, experts and access to information; incompatibility rules protect against capture by the Government, an audited entity or a material provider.
An independent budget and independent capacity to commission audits and expert examinations under Art. 265.
Only on the serious grounds set out in Arts. 259/266, by decision of 6 of the 9 members of the Constitutional Court after duly authorised proceedings are initiated.
Decisions are subject to judicial review; findings are public; periodic external evaluation and accountability apply without subordination to the audited body.
Audit reports, findings, procurement opinions, budget, financial execution, recommendations and institutional responses.
It does not choose technology, architecture or provider when more than one constitutionally valid solution remains; audit does not replace legitimate judicial or political decision-making.
What it audits in practice
- Set an independent audit programme.
- Access information and publish findings.
- Conduct preventive review of the legality and integrity of material related-party procurement and adopt reversible interim measures within constitutional limits.
Auditing is not governing
The Court does not choose technology, architecture or provider when more than one valid solution exists, and audit does not replace a judicial decision or legitimate political choice.