It is exerted over the accountability of those who collect, arrange, manage, have custody of, handle or use public goods, funds or effects.
In respect of the same facts, it is compatible with the exercise of disciplinary authority and the performance of the criminal justice system. When the facts did constitute a crime, liability will be determined by the accounting jurisdiction within its competence.
Prosecution of the following issues shall not correspond to the accounting jurisdiction:
a.Cases assigned to the competence of the Constitutional Court.
b.The issues submitted to the administrative courts.
c.The facts that constitute an offence or misdemeanour.
d.The issues of civil, labour or otherwise entrusted to the knowledge of the organs of the judiciary.