Rekenhof / Cour des comptes
Summary
The Rekenhof / Cour des comptes (Belgian Court of Audit) is constitutionally established under Article 180 of the Belgian Constitution and governed by the organic law of 29 October 1846 (repeatedly amended). It is a collateral body of the Belgian Federal Parliament. The Court consists of twelve magistrates elected by the Chamber of Representatives for six-year renewable terms. The Court audits the budgetary, accounting, and financial operations of the Federal State, the Communities, the Regions, public service institutions, and provinces, exercising both financial regularity and performance audit mandates. Under its organic law and the Belgian Constitution, the Court has a statutory right of access to all relevant information, accounts, and documents held by public bodies. Annual reports and special reports are submitted to the relevant parliaments (Chamber, Community, and Regional parliaments) and made public. The budget is a legislative line item. The body is officially trilingual (Dutch: Rekenhof; French: Cour des comptes; German: Rechnungshof) reflecting Belgium's three official language communities.
Independence Scorecard
| Appointment | Legislative appointment |
|---|---|
| Term length | 6 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Loi du 29 octobre 1846 relative a l'organisation de la Cour des comptes (as amended)
- Citation
- Loi du 29 octobre 1846; Grondwet Art. 180 / Constitution belge Art. 180
- Full text
- Full text of law →
Jurisdiction scope
Federal State, Communities, Regions, public service institutions, and provinces; financial, compliance, and performance audit of budgetary, accounting, and financial operations across all Belgian public entities