Judgment of the Court of Accounts

The name given to the judicial decision by which the Court of Accounts, as a result of its adjudication of accounts, rules on the liabilities arising from the revenue, expenditure and property transactions of public administrations and orders those liable to compensate the loss to the public purse, or holds that they are not liable. A judgment of the Court determines in law whether a loss to the public purse has arisen, the persons liable for it, and the amount to be compensated, and may contain an order of compensation against those liable.