The audit board consists of five members appointed by decree:
1° A magistrate from the Cour des Comptes, chairman, appointed by the first chairman of the Cour des Comptes;
2° A member of the Conseil d’Etat, deputy chairman, appointed by the vice-chairman of the Conseil d’Etat;
3° One member of the Cour de cassation, appointed by the first president of the Cour de cassation;
4° One member of the Inspectorate General of Finance, appointed by the Minister of Finance;
5° A member of the general inspectorate of cultural affairs administration, appointed by the minister responsible for culture.
The chairman of the supervisory board chairs the commission.
In order to carry out the tasks entrusted to the supervisory board, the chairman of the board has legal standing.
He shall inform the public prosecutor of any fact that he observes in the performance of his duties that may constitute a criminal offence.