La Cour Supe­rieu­re des Comp­tes et du Con­ten­tieux Ad­mi­nis­tra­tif (CS­CCA)


La Cour Supe­rieu­re des Comp­tes et du Con­ten­tieux Ad­mi­nis­tra­tif (CS­CCA)

Site officielle de la Cour Supé­rieu­re des Comp­tes et du Con­ten­tieux Ad­mi­nis­tra­tif (CS­CCA) - Official Web site of the Haiti's Superior Court of Auditors


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Haiti's Supreme Audit Institution dates back to 1823 under the government of President Jean-Pierre Boyer. Indeed, the law of June 26, 1823 which established the Chamber of Accounts assigns the mission to verify all the administrative accounts indicated by the President of Haiti or the Secretary of State of Finance. This institution was composed of seven (7) members.

In 1834 the Chamber of Accounts will became permanent and was reduced to 3 members. In addition to the verification and settlement of all accounts relating to the operations of the revenue and expenditure administration, at the end of each semester it was required to make a general summary of the financial position of the Republic and address it to the President of Haiti.

In 1915, in the context of the Haitian-American treaty of September 16th, concerning the debt of Haiti, the Chamber of Accounts was abolished and two American officials were appointed by the Government of Haiti on the proposal of the United States. One was assigned to the supervision of Customs, the other to Finance.

Article 131 of the Haitian Constitution of November 1946 reestablished the Chamber of Accounts.

In 1957, the Superior Court of Accounts was created by the decree of September 23, under the military government presided over by General Antonio Th. Kébreau. The control of State expenditure was strengthened and the function of administrative litigation introduced. The Superior Court of Audit, in addition to the control of the revenue and expenditure of the State, became a common law judge in matters of administrative contracts and settled the disputes which arose in administrative matters. His decisions could not be appealed. The dualism of the Haitian legal system was therefore born with the administrative jurisdictional order capped by the Superior Court of Accounts and the judicial judicial order capped by the Court of Cassation.

Two other innovations were brought by this decree. On the one hand, the Financial Inspection Section in charge of the preparation of the Budget of the Republic was set up in collaboration with the Department of Finance and the General Accounts of the Republic. On the other hand, the Control Section of the Financial Institutions was set up with the control of the operations not only of the state banks but also of the private banks and other financial institutions established in Haiti.

Three months later, the Constitution of 19 December 1957 removed from the Superior Court of Auditors its contentious function to confer on it an advisory function on all questions relating to the legislation on public finances as well as all the draft contracts, agreements and agreements of a financial or commercial nature to which the Haitian State intended to be party.

However, the initial powers of the Superior Court of Auditors will be restored two years later by the decree of 21 January 1959, but the term of seven (years) whose members were invested was reduced to five (5) years.

Since 1983, the "Superior Court of Accounts" became, by the decree of November 4, "Superior Court of Accounts and Administrative Disputes" (CSCCA). In addition to her administrative skills, she is ultimately in charge of litigation involving the State and local authorities, the public administration and civil servants, public services and citizens.

Its members were appointed by the Head of State for a ten (10) year term.

Since the adoption of the Constitution of 29 March 1987, the CSCCA has been one of the five independent institutions in the country.

On November 23, 2005, the provisional government Latortue-Alexandre adopted a new decree establishing its organization and functioning.


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Visit Site: La Cour Supe­rieu­re des Comp­tes et du Con­ten­tieux Ad­mi­nis­tra­tif (CS­CCA)
Filed in: Haiti Government
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Date Added: 5 September 2018
Last Updated: 5 September 2018