The Superior Court of Auditors and Administrative Disputes is an independent and autonomous financial and administrative court. It is responsible for administrative and jurisdictional control of Government receipts and expenditures, verification of the accounts of the Government enterprises and of the territorial divisions.

The Superior Court of Auditors and Administrative Disputes hears cases against the State and the territorial divisions, the Administration and Government officials, public services and citizens.

Its decisions ate not subject to appeal, except to the Supreme Court.

the Supreme Court of Auditors and Administrative Disputes comprises two (2) sections:

1. The Financial Control Section

2. The Administrative Disputes Section.

The Superior Court of Auditors and Administrative Disputes participates in drawing up the budget and is consulted on all matters concerning legislation on public finances and on all draft financial or commercial contracts, agreements and conventions to which the State is a party. It has the right to conduct audits in all Government agencies.

Members of the Superior Court of auditors and Administrative Disputes must:

a. Be Haitians and never have renounced their nationality;

b. Have attained thirty-five (35) years of age;

c. Have been relieved of their responsibilities of they have been handling public funds;

d. Have a Bachelor of Law degree, be a certified public accountant or hold an advanced degree in government administration, economics or public finance;

e. Have five (5) years experience in public or private administration;

f. Enjoy civil and political rights.

Candidates for membership on the Court shall submit their applications directly to the Office of the Senate of the Republic. The Senate elects the ten (10) members of the Court, who select the Court's President and Vice President form among them.

Court members have a ten (10) year term and may not be removed

Before taking office, the members of the Superior Court of Auditors and Administrative disputes shall take the following oath before a section of the Supreme Court:

"I swear to respect the Constitution and the laws of the Republic, to discharge my duties properly and loyally and to conduct myself at all times with dignity".

Members of the Superior Court of Auditors and Administrative Disputes are under the jurisdiction of the High Court of Justice for any serious offenses committed in the discharge of their duties.

The Superior Court of Auditors and Administrative Disputes shall submit each year to the Legislature within thirty (30) days following the opening of the first legislative session a complete report on the country's financial situation and on the efficacy of Government expenditures.

The organization of the above-mentioned court, its membership regulations and its mode of operation are established by law.