Article 96: The Audit Court shall be responsible for conducting overall supervision of the implementation of the budget. It shall ensure the sound conduct of receipt and expenditure operations and evaluate the management of agencies placed under its control by law. It shall also take action, when necessary, against violation of the rules governing such operations.

Article 97: The Audit Courts shall provide assistance to Parliament and the government in its fields of competence as defined by the law. It shall report to the king on all its activities.

Article 98: Regional Audit Court shall be responsible for checking the accounts and assessing the management of local governments and their groups.

Article 99: The terms of reference, organisation and rules of procedure of the Audit Court and regional Audit Courts shall be determined by law.