The auditor audits and certifies the accounts of the National Bank. The representative of the Minister of Finance supervises the activities of the National Bank.

Auditor

The National Bank is subject to various external controls. The auditor is responsible for the first level of control. He exercises a supervisory function which is prescribed by law:

• He certifies the annual accounts.  
   
• He performs specific auditing and certification functions on behalf of the ECB auditors.  
   
• He performs a specific supervision and information role in relation to the Works Council.

Representative of the Minister of Finance

What are the tasks of the representative of the Minister of Finance?

• He supervises the activities of the National Bank, except as regards the tasks and operations within the domain of the ESCB. 
   
• He brings to the attention of the Minister of Finance any decision which is contrary to the law, the Statutes or the interests of the State. 
   
• He attends, ex officio, in an advisory capacity, the meetings of the Council of Regency and the Board of Censors.  
   
• He has the right to take cognisance at any time of the state of business and to check the accounts and cash holdings.  
   
• He reports to the Minister of Finance each year on the performance of his duties.

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