Article 148

The Court of Accounts assists Parliament in the areas of oversight of public finances. It responds to questions and consultations relating to the functions of legislation, oversight and evaluation exercised by Parliament and relating to public finances. The Court of Accounts provides assistance to judicial bodies. The Court of Accounts assists the Government in the areas within its competence under the law. It publishes all its work, including special reports and jurisdictional decisions. It submits to the King an annual report on all its activities, which it also transmits to the Head of Government and to the Presidents of the two Houses of Parliament. This report is published in the “Bulletin Officiel” of the Kingdom. A statement of the Court’s activities is presented by its First President before Parliament. It is followed by a debate.