Câmara de Contas (Court of Audit) of Timor-Leste
Summary
The Câmara de Contas (Audit Court) of Timor-Leste is established under Article 129 of the Constitution (2002) as a specialized chamber of the Court of Appeal and governed by Law No. 9/2011. Judges of the Audit Court are appointed by the President of the Republic on the proposal of the Superior Council of the Judiciary and hold office with the same independence protections as other judges. The Audit Court conducts prior audit (visto) of major contracts and financial audit of the State General Budget including Petroleum Fund withdrawals. Reports are submitted to the National Parliament. Timor-Leste follows a Portuguese-influenced tribunal de contas model distinct from the Westminster Auditor-General.
Independence Scorecard
| Appointment | Executive appointment |
|---|---|
| Term length | Not specified |
| 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
- Law No. 9/2011 on the Audit Court of Timor-Leste
- Citation
- Law No. 9/2011 on the Câmara de Contas (Audit Court); Constitution of the Democratic Republic of Timor-Leste (2002), Art. 129
- Full text
- Full text of law →
Jurisdiction scope
All public finances of the Democratic Republic of Timor-Leste including the State General Budget, Petroleum Fund withdrawals, autonomous funds, and all entities receiving public funds; financial audit and compliance audit.