Court of Public Audit evidence and source custody

AUDoversightUnion-wide competence

Purpose and competence

Court of Public Audit evidence and source custody is maintained for Court of Public Audit. Its scope follows the office’s mandate: Audits Union spending and public asset obligations independently.

Treasury & Public Finance Commission administers funds, Public Procurement & Supply Agency purchasing frameworks and competent courts contested legal sanctions. Audit can refer suspected misconduct through protected evidence custody. A person reporting expenditure misuse needs an explanation of confidentiality, the competent receiving role and the difference between an audit finding and a criminal allegation

Record specification

Record identifier: AUD/R2
Responsible custodian: Court of Public Audit
Source evidence: Court of Public Audit competent mandate; Court of Public Audit adopted source record; Court of Public Audit requested public action
Decision output: Publishes audits and refers misconduct to competent courts.
Publication status: Draft record specification / no signed decision
Review route: Union Ombudsman / Union Court of Justice

Custodian and access

Court of Public Audit receiving secretariat → · Public records access procedure

Source catalogue for Court of Public Audit

Source 1: Court of Public Audit competent mandate
Source 2: Court of Public Audit adopted source record
Source 3: Court of Public Audit requested public action
Receiving purpose: Publishes audits and refers misconduct to competent courts

Access to this record

Court of Public Audit receiving secretariat / contact · Public records procedure · Common custody and accessible-format rules