Effect of a finding
The Office publishes, transmits and proposes. It imposes no penalty, issues no order and binds no court.
Article 251(1): reports state the findings, the sums and quantities involved, the persons responsible and the remedies proposed.
Destination of a finding
| Where a finding discloses | It goes to | Basis |
|---|---|---|
| An offence | The prosecution service, which decides and publishes its decision | Article 251(2) |
| A departure from the plan or from a ceiling | The National Planning Congress, which answers within sixty days | Article 251(3) |
| Conduct engaging personal liability | No organ. The Office states the finding and any person may act upon it before the courts | Article 251(4) |
| Anything at all | The public, in full, in machine-readable form, before any organ sees it | Article 242(1) |
Personal liability
The persons who decided upon or executed a violation are personally liable under Article 43(4), and the liability of the organisation extinguishes none of it. Where an audit discloses conduct engaging that liability, the Office states the finding. Proceedings lie at the instance of any person affected.
The Office brings no such action and states no view on whether one would succeed. It publishes the finding, and the decision to bring proceedings rests with the persons affected and the decision on the merits with a court.
Evidential effect of a finding
A finding of the Office is evidence. A court weighs it with the other evidence before it and reaches its own conclusion. A body named in a finding answers publicly, and a body disputing the finding states its grounds in that answer, which is published beside the report.
A finding carries a duty to respond. The body named has sixty days to answer in writing upon each point, and a silence is recorded in the following report. The transport federation has been silent since November 2025.
Files transmitted this period
| Audit | Matter | Stage |
|---|---|---|
| A-2026-041 | Falsified cutting records, Lindoma Yards | Under investigation. The decision will be published on conclusion. |
| A-2025-014 | Concealment of a physical account | Prosecution declined. Reasons published and reviewable by a court at the instance of the injured person. |
Where the person under investigation holds a public office, the file, the decision and the reasons are published upon the conclusion of the case.
Limit of competence
The Office may require nothing concerning the reasoning of a judgment. The annual audit of the judiciary covers its resources, the operation of the assignment system, the conduct of the judicial competitions and the records of the Judicial Council. It covers the reasoning of no judgment.