Name of the law, law on the Court of Auditors Named Bill a Bill to the Court of Auditors adopted 08/12/2010 number/year Official Gazette Decree No 98/2010 335
On the grounds of art. 101, para. 3 of the Constitution of the Republic of Bulgaria
I DECLARE:
To be published in the Official Gazette, the law on the Court of Auditors adopted by HLI National Assembly on 24 November 2010, re-adopted on 8 December 2010.
Issued in Sofia on December 10, 2010.
The President of the Republic: Georgi Parvanov
Stamped with the State seal.
Minister of Justice: Margarita Popova
LAW
for the Court of Auditors
Chapter one
GENERAL
Subject to art. 1. (1) this Act regulates the device functions, organisation and operation of the Court of Auditors, as well as the powers of its organs.
(2) the Court of Auditors shall control the implementation of the budget and of other public funds and activities in accordance with this law and internationally accepted audit standards.
The main task of art. 2. the main task of the Court of Auditors is to monitor the reliability and accuracy of the financial statements of budgetary establishments, the lawful, effective, efficient and economical management of public resources and activities, as well as to provide reliable information to the National Assembly for this.
Independence art. 3. the Court of Auditors is independent in the conduct of its business and is accountable to the National Assembly.
Basic principles
Art. 4. The activity of the Court of Auditors shall be carried out on the basis of the following principles: 1. the independence, objectivity and good faith;
2. the professionalism, integrity and impartiality;
3. consistency and predictability;
4. publicity and transparency;
5. trust, cooperation and constructive.
Chapter two
FUNCTIONS, STATUS AND BUDGET OF THE COURT OF AUDITORS
Types of audits art. 5. (1) the Court of Auditors shall carry out:
1. financial audits;
2. compliance audits in financial management;
3. audits of implementation;
4. specific audits.
(2) the Court of Auditors may carry out documentary and factual checks and other control actions in respect of legal persons assigned to it with special laws, only in the context of the audit activities and in accordance with this law.
Scope of audit activity
Art. 6. (1) the Court of Auditors audited:
1. the State budget;
2. the budget of the State social insurance;
3. the budget of the national health insurance fund;
4. the budgets of municipalities;
5. other budgets, adopted by the National Assembly.
(2) the Court of Auditors and audit:
1. budgets and extra-budgetary accounts and funds the authorising officers in the budgets under para. 1 and the management of their property;
2. the separate budgets of the Bulgarian Academy of Sciences, public high schools, the Bulgarian national radio and the Bulgarian national television;
3. the budgetary and extra-budgetary funds provided to persons engaged in business;
4. the resources of the funds and programmes of the European Union, including their management of the relevant authorities and end-users;
5. the budgetary costs of the Bulgarian National Bank (BNB) and their management;
6. the formation of the annual excess of revenue over expenditure of the Bulgarian National Bank, payable to the State budget, and other relationships of the Bank to the State budget;
7. the occurrence and management of the public debt, municipal debt, debt d″ržavnogarantiraniâ and the use of debt instruments;
8. the privatisation and concession of State and municipal property, as well as of the public resources and public assets to persons outside of the public sector;
9. the implementation of international agreements, treaties, conventions and other international instruments where this is provided for in the relevant international instrument or by authorized organ;
10. other public funds, assets and operations, when she was assigned by law.
(3) the Court of Auditors shall carry out audits of:
1. public undertakings under art. 62, para. 3 of the commercial code;
2. companies with more than 50 per cent State and/or municipal participation in capital;
3. legal persons who have obligations, guaranteed by the State, or obligations guaranteed by State and/or municipal property.
(4) the Court of Auditors shall carry out audits of the management and disposal of public assets and liabilities irrespective of the reason for this management and disposition and status of the persons who perform.
(5) the Court of Auditors shall draw up reports with opinions on the implementation of the State budget, State social insurance budget, the budget of the national health insurance fund and the budgetary costs of the BNB, which presented in the National Assembly.
An annual programme for the audit activity
Art. 7. (1) the Court of Auditors, shall adopt by common accord the annual programme for the audit activity. The National Assembly may, with the decision to entrust the Court of Auditors to carry out up to five year audit outside of those provided for in the annual programme.
(2) the Court of Auditors shall adopt the program under para. 1 after the publication of the State budget of the Republic of Bulgaria for the year in the Official Gazette, but no later than 31 December of the preceding year.
(3) the annual programme for the audit activity of the Court of Auditors shall be provided to the National Assembly within 7 days from its adoption or amendment.
(4) the annual programme for the audit activity of the Court of Auditors on the audit of the resources of the funds and programmes of the European Union shall be sent to the European Court of Auditors and the European Commission for information.
Cooperation with institutions in the Republic of Bulgaria
Art. 8. (1) in the performance of its activities the Court of Auditors co-operates with:
1. State authorities in order to enhance the efficiency of the control system and combating crime and corruption;
2. professional and non-governmental organizations with the aim of exchanging good practice and professional development.
(2) Specific forms of cooperation with the institutions referred to in paragraph 1. 1 be determined by joint agreement.
Cooperation with the European Court of Auditors and other Supreme Audit institutions. Representation
Art. 9. (1) the Court of Auditors co-operates with the European Court of Auditors and the supreme audit institutions of other countries in the field of external audit, and represents the Republic of Bulgaria in international organizations of supreme audit institutions.
(2) the Court of Auditors may carry out joint audits by the European Court of Auditors of the funds under art. 6, al. 2, item 4 and with supreme audit institutions of other countries on the implementation of the international instruments referred to in art. 6, al. 2, item 9, where this is provided for in the signed agreements.
Status
Art. 10. the Court of Auditors is a legal person of a budget based maintenance.
Budget art. 11. the Court of Auditors has an independent budget, which is part of the Republican budget of the Republic of Bulgaria.
Chapter three
DEVICE MANAGEMENT AND ORGANISATION
Court of Auditors art. 12. (1) the Court of Auditors in the Chairman and two Vice-Chairmen shall be elected by the National Assembly.
(2) the President shall be elected for a term of 6 years, and the Vice-Presidents for a period of 7 years.
Chairman
Art. 13. (1) the Court of Auditors shall be managed by the President.
(2) the President of the Court of Auditors, hereinafter referred to as "the Chairman", select the person who:
1. is there a higher education with the degree "master" and professional experience in the field of audit, financial control, finance or accounting for no less than 15 years;
2. it has not been a member of the Government or the head of the central or local authority in the last three years preceding the election;
3. has not been convicted for intentional crimes of a general nature and is not a legal recourse is deprived of the right to hold office.
(3) the President shall receive a basic monthly remuneration amounting to 90 per cent of the remuneration of the Chairman of the National Assembly.
(4) the President can not be re-elected.
Vice-Presidents
Art. 14. (1) the Vice-Presidents shall be elected by the National Assembly on the proposal of the President.
(2) The Vice-President shall be elected a person who satisfies the requirements of art. 13, para. 2. (3) the Vice-Presidents shall receive a basic monthly remuneration amounting to 90 per cent of the remuneration of the President.
(4) Deputy Presidents may be re-elected.
Incompatibility and conflict of interest
Art. 15. The President and the Vice-Presidents cannot be persons who each other are spouses or unmarried couples, partnerships, or have relatives in a straight line without limits and collateral relatives up to the fourth degree inclusive, as well as persons associated within the meaning of the law on the prevention and disclosure of conflicts of interest.
Election of the President and Vice-Presidents
Art. 16. (1) the National Assembly shall elect a President of the Court of Auditors three months before the expiry of the term of Office of the President-in-Office.
(2) within 14 days of the expiry of the term of Office of the Vice-Presidents the President makes a proposal to the National Assembly for new choices.
(3) the chosen under para. 1 the President of the Court of Auditors took office on the day of the expiry of the term of Office of the person in whose place is chosen.
(4) the chosen under para. 2 persons enter into Office on the day of their election.
(5) the President and Vice-Presidents may not hold any other paid Office or to engage in other paid activity, except scientific, teaching or activity regulated by the law on copyright and related rights.
Oath
Art. 17. The President and the Vice-Presidents shall make before the National Assembly the following oath: "I swear in the name of the Republic of Bulgaria to comply with the Constitution and laws of the country, to work for the implementation of the Court of Auditors entrusted functions, such as driven by the principles of independence, objectivity and fairness in carrying out the duties assigned to me by the law. I swore. "
Premature termination of authority
Art. 18. (1) the authority of the President and Vice-Presidents of the National Assembly shall end before the expiry of their term of Office:
1. at their written request;
2. failing to carry out their duties more than 6 months;
3. When you are convicted of an indictable offence intentionally or through the courts are deprived of the right to hold office;
4. due to incompatibility under art. 13, para. 2, item 3 and art. 15, occurred after the selection;
5. upon the entry into force of the Act, with established conflict of interest under the law for the prevention and detection of conflicts of interest;
6. upon death.
(2) upon termination of the authority of the President, the National Assembly shall designate an alternate to perform his duties until the election of a new President.
(3) in the cases referred to in para. 1, item 2-5 the President makes a reasoned proposal to the National Assembly for the release of the Vice President.
(4) upon termination of the authority of the Vice-President the President within one month, makes a proposal to the National Assembly for the election of a new Vice President.
(5) the President-elect or Vice President completes the mandate of one of whose place is selected.
Powers of the Court of Auditors
Art. 19. By common consent the Court affirmed:
1. the budget and report on its implementation;
2. detailed rules for the organisation of activities and the Court of Auditors, code of conduct of the people working in the Court of Auditors, guide to the application of internationally accepted audit standards and audit activity of the Court of Auditors, rules of procedure for the selection, appointment, training, evaluation of employment performance and professional development of the Auditors and employees, strategies, policies, guidelines and other internal acts governing the activity of the institution.
Powers of the President
Art. 20. the President:
1. directs, organizes and controls the activity of the Court of Auditors and represent it in the country and abroad;
2. define the powers of leadership, organization and monitoring of the audit activity of the Vice-Presidents;
3. determine an alternate in the absence;
4. exercise the powers of authorising officer major;
5. enter into, amend and terminate employment contracts with the staff of Auditors and the Court of Auditors in accordance with the rules provided for in this law;
6. participate in the meetings of the Advisory Board of the Court of Auditors;
7. disclose the internationally recognised audit standards on the website of the Court of Auditors.
Functional and territorial organization art. 21. (1) the audit activity in the Court of Auditors is organised in directorates. The Directorates may be ring-fenced departments, sectors, and exported jobs throughout the country.
(2) the Directorates are headed by directors.
(3) The Director shall be appointed a person who meets the following requirements:
1. is there a higher education with the degree "master";
2. is there a service and/or work experience of not less than 7 years in the field of audit, financial control, finance or accounting;
3. has won a competition for the Director;
4. possesses experience as a manager not less than three years.
(4) in the absence of a Director of its powers shall be exercised by another Director designated by order of the President.
Advisory Board of the Court of Auditors
Art. 22. (1) the Court of Auditors, the Advisory Board includes the President of the Court of Auditors and five members with professional experience in the field of audit, financial control, finance or accounting for no less than 15 years. The President shall chair the meetings of the Advisory Board, but did not participate in the vote.
(2) the members of the Advisory Board are elected by the National Assembly for a period of 5 years. Members may be re-elected.
(3) the Advisory Board of the Court of Auditors shall adopt:
1. the rules for the organisation of their activities;
2. the rules on the conditions and procedures for the conduct of the examination for appointment of Auditors the Court of Auditors.
(4) the Advisory Board of the Court of Auditors gives opinions on: 1. the audit reports of the results of the audits commissioned by the National Assembly, becoming an integral part of the reports;
2. the report of the Committee for certification of annual financial report of the Court of Auditors to the Assembly;
3. the report on the implementation of the budget of the Court of Auditors;
4. report on the activities of the Court of Auditors;
5. reports on the implementation of the strategy and plan for the training of personnel;
6. evaluations of employment performance and professional development of Auditors and officers in the event of an objection submitted to the Council or, in the cases under art. 34, para. 3;
7. cases of non-compliance with the norms of the code of conduct of Auditors;
8. appointment and dismissal of the head of internal audit unit, the status, the strategic and annual plan of activities of the internal audit unit as well as its audit reports;
9. other opinions on matters assigned by the National Assembly.
(5) the Advisory Board of the Court of Auditors make recommendations:
1. on the draft budget of the Court of Auditors;
2. the draft annual programme for the audit activity of the Court of Auditors;
3. the draft strategy and plans for staff training;
4. changes in the acts referred to in art. 19, paragraph 2;
5. the organizational structure of the Court of Auditors;
6. to improve the effectiveness of controls on the implementation of the recommendations of the Court of Auditors.
(6) the Advisory Council carried out twice a year to review the quality of completed audits of selected sampling principle, and the audits assigned by decision of the National Assembly. The report summarized the results of the examinations shall be forwarded to the National Assembly for their information and will be published on the website of the Court of Auditors.
(7) Members of the Advisory Board may not be persons who each other are spouses or unmarried couples, partnerships, or have relatives in a straight line without limits and collateral relatives up to the fourth degree inclusive, as well as persons associated within the meaning of the law on the prevention and disclosure of conflicts of interest.
(8) the members of the Advisory Board, with the exception of the President, for his involvement in each meeting be remunerated in the amount of one minimum wage for the country, but no more than 24 minimum wages annually.
(9) the authority of members of the Advisory Board of the Court of Auditors shall be terminated by the National Assembly before the expiry of their term of Office:
1. at their written request;
2. failing to carry out their duties more than 6 months;
3. When you are convicted of an indictable offence intentionally or through the courts are deprived of the right to hold office;
4. due to incompatibility under art. 13, para. 2, item 3 and art. 15, occurred after the selection;
5. upon the entry into force of the Act, with established conflict of interest under the law for the prevention and detection of conflicts of interest;
6. upon death.
(10) upon termination of the authority of a member of the Advisory Board the National Assembly selects a new Member who completes his term.
Chapter four
RIGHTS AND OBLIGATIONS OF THE ADMINISTRATIVE BODIES AND EMPLOYEES IN THE COURT OF AUDITORS
Governing bodies and employees in the Court of Auditors
Art. 23. (1) the governing bodies of the Court of Auditors are the President and the Vice-Presidents.
(2) Employees of the Court of Auditors are the directors of departments, auditors and employees of the administration.
Rights and obligations under employment
Art. 24. (1) the employment of the staff of the Court of Auditors shall be governed by the provisions of the labour code.
(2) the governing bodies of the Court of Auditors shall have all rights under an employment relationship, except for those that are inconsistent or conflict with their legal position.
(3) the persons referred to in para. 1 are obliged to comply with the requirements of the code of conduct of the people working in the Court of Auditors and the application of internationally accepted audit standards and audit activity of the Court of Auditors. Failure of these requirements of the employees of the Court of Auditors may be imposed disciplinary sanctions under the conditions and in accordance with the procedure laid down in the labour code.
Auditors
Art. 25. (1) The auditor of the Court of Auditors shall be appointed a person who:
1. has a higher education with educational qualification degree "master" and with an employment or work experience not less than three years, and
2. has passed the exam for auditor at the Court of Auditors in accordance with the rules on the conditions and procedures for the conduct of the examination for appointment of Auditors the Court of Auditors or has a certificate of Auditor;
3. has won a competition for appointment in accordance with the rules of selection, appointment, training, evaluation of employment performance and professional development of the staff of Auditors and the Court of Auditors.
(2) the Audit posts are auditor, senior auditor senior auditor in the first degree, second degree and Chief Auditor. The increase in Office shall be carried out in accordance with the rules of selection, appointment, training, evaluation of employment performance and professional development of the staff of Auditors and the Court of Auditors.
(3) For trainee auditor shall be appointed a person with higher education, with an educational qualification degree "master", which has won the competition, in accordance with the rules of selection, appointment, training, evaluation of employment performance and professional development of the staff of Auditors and the Court of Auditors. Trainee auditor assists the audit activity.
(4) the Auditors carry out the audits in audit teams. Heads of audit teams shall be determined by the Director of the Directorate and responsible for vocational guidance and quality audits.
Incompatibility for job
Art. 26. (1) For employees of the Court of Auditors shall be appointed persons who have not been convicted of a deliberate crime and are not judicially deprived of the right to hold office.
(2) upon the occurrence of a change in circumstances under para. 1 persons are obliged to inform in writing within 7 days the President is obliged to take action in accordance with the laws of his powers.
Internship
Art. 27. (1) the directors of Internship departments, auditors and employees of the Administration in decision-making and managerial posts with the expertise gained in the relevant posts in the Court of Auditors shall be recognised for work experience when applying for recruitment to posts which require work experience.
(2) length of service to individuals with higher legal education, acquired the posts in the Court of Auditors, respecting an apprenticeship under art. 164, para. 1-5 of the law on the judiciary and in art. 8, al. 1, item 3 of the law on notaries public and notarial activity.
The right of representative clothing
Art. 28. the officers of the Court of Auditors shall be entitled to a representative of clothing worth up to three minimum monthly wages for the country, as funds are provided with its budget.
Honors and awards
Art. 29. the officers of the Court of Auditors may be awarded only once with honors and with slides or cash prizes to the amount of the basic monthly salary for the performance of certain tasks within the available funds in the budget for the year. The awards and prizes and the conditions for their award are determined by the regulation for the organisation of activities and the Court of Auditors.
A ban on carrying out a paid activity
Art. 30. (1) the directors of directorates and the Auditors may not hold any other paid Office or to engage in other paid activity, except scientific, teaching or activity regulated by the law on copyright and related rights.
(2) the circumstances referred to in paragraph 1. 1 authenticate to the employer with the Declaration.
Salaries
Art. 31. (1) the basic monthly remuneration of the employees of the Court of Auditors shall be determined by the President in accordance with the internal rules for the payroll and disposals in the budget for the year.
(2) employees of the Court of Auditors may receive additional remuneration for the performance in the order established by law or by decision of the Council of Ministers or the internal rules for the payroll.
Obligation of information
Art. 32. (1) the persons under art. 23 and the members of the Advisory Board are obliged to protect classified information constituting State or professional secrecy, as well as commercial, banking or other secret protected by law, and not to disclose any facts and circumstances which have become known to them in or on the occasion of the performance of their duties.
(2) the persons under art. 23 and the members of the Advisory Board on recruitment sign a declaration for the protection of the secret and the disclosure of the facts and circumstances of the Al. 1.
Training and professional qualification
Art. 33. (1) Employees of the Court of Auditors are required to participate in the training organized by the Court of Auditors to maintain and further training.
(2) the costs under paragraph 1. 1 shall be borne by the budget of the Court of Auditors.
Evaluation of labor performance. Effects
Art. 34. (1) Employees of the Court of Auditors shall be subject to an annual assessment of the performance of the employment.
(2) the assessment of the employment implementation shall take place under conditions and by an order determined by the regulation for the selection, appointment, training, evaluation of employment performance and professional development of employees.
(3) the employment of an employee may be terminated when he received two consecutive lowest annual assessments.
Insurance
Art. 35. The governing bodies, auditors and directors must insure with "life insurance" and "accident" at the expense of the budget of the Court of Auditors.
Chapter five
AUDIT WORK. POWERS AND DUTIES OF THE ADMINISTRATIVE AUTHORITIES, DIRECTORS OF DIRECTORATES AND THE AUDITORS
Procurement audits
Art. 36. (1) the audits on the annual program for the audit activity is awarded with an order of the Vice-President.
(2) the audits on the decision of the National Assembly are assigned by order of the President.
(3) the audits shall be carried out in the audited entity and/or at the premises of the Court of Auditors under a programme approved by the Vice-President, respectively by the President in the cases referred to in para. 2.
Powers when carrying out audits
Art. 37. (1) the Auditors, directors of directorates and the governing bodies of the Court of Auditors during and in connection with the audits shall be entitled:
1. free access to the business premises and to all documents, records and assets relating to the financial management of the audited organisations, including requiring annual financial statements of companies with State and municipal participation, subject to audit, and the minutes of the meetings of their bodies;
2. to require that in certain of these time limits, certified copies of documents and other information in relation to the preliminary study and the conduct of audits, including in electronic form;
3. require oral and written explanations from the officials, including former officials, the facts that have been identified in the audits, as well as on matters related to their activities;
4. to require reports, certified copies of documents and other information from individuals, legal persons and sole proprietors outside the audited object associated with possible cases of illegal activity affecting the financial interests and property of the audited entity or the resources of the funds and programmes of the European Union;
5. to request and receive information from all the authorities in the country, as well as access to their bases of data in connection with the activity of the Court of Auditors;
6. to attend the meetings of the organs of the audited organizations and persons, if their daily line is in relation to the audit.
(2) in exercising the powers under para. 1 access to classified information shall be carried out under the conditions and by the procedure of the law for the protection of classified information.
(3) the Auditors of the Court of Auditors may require the carrying out of inventory in connection with the audits.
Obligations of managers and officials in the audited organisations
Art. 38. (1) managers and officials in the audited organizations are required to provide assistance to the persons under art. 37, para. 1 in the exercise of their powers and to provide suitable premises and technical equipment to perform audits, including the use of telecommunications.
(2) the persons referred to in para. 1 cannot rely on the State, professional, commercial, banking or other secret protected by law when carrying out of audits by the Court of Auditors.
(3) upon refusal of assistance for the exercise of powers under art. 37, including for failure to submit the required information, the President, after a written warning, you may disclose the illegal behaviour of officials.
(4) upon refusal to provide information under art. 37, para. 1, item 4, the President has the right to issue an order to carry out the verification of the legal entity or sole trader in connection with refusal of information.
(5) when obstruction of the verification referred to in paragraph 1. 4 of the legal entity or sole trader from the Court of Auditors shall refer the matter to the authorities of the public prosecutor's Office.
(6) written evidence Collected in the investigation under paragraph 1. 4 are an integral part of the documentation for the audit in the organization being audited.
Liability for damage
Art. 39. The governing bodies of the Court of Auditors, directors of directorates and the Auditors do not bear liability for the damage caused in the exercise of their powers, unless they have committed a crime or have acted intentionally.
Incompatibility and conflict of interest in carrying out audits
Art. 40. (1) the Auditors may engage persons who have relatives in a straight line without limits and collateral relatives up to the fourth degree inclusive by officials in the audited entity whose activity is connected with the collection or spending of budgetary and other public funds and property management under art. 6, or their spouses or unmarried couples, partnerships, as well as those who worked in the audited entity or participated in its management over the last three years, or have a private interest within the meaning of the law on the prevention and disclosure of conflict of interest from the current activity.
(2) the circumstances referred to in paragraph 1. 1 shall be declared in writing prior to the commencement of the audit to the Vice President.
(3) where the incompatibility under para. 1 is found in the audit process, individuals are required to make a written objection.
(4) the declarations referred to in para. 2 and arresters under para. 3 are an integral part of the documentation for the audit.
External experts
Art. 41. (1) in specific cases to verify the specific issues in audits may involve external experts and in compliance with the requirements of art. 40 and the internationally accepted audit standards.
(2) the persons referred to in para. 1 shall sign a declaration to maintain secrecy and disclosure of the facts and the circumstances under art. 32, para. 2.
Measures during the audit in the unlawful and damaging actions
Art. 42. in the process of auditing actions that create the opportunity for the unlawful collection or spending of budgetary or other public funds, as well as for damage to property of the audited entity, the responsible Vice President, on a proposal from the head of the audit team and the Director shall inform the relevant competent authority for the taking of measures to stop the action.
Preparation of a draft audit report
Art. 43. Within 14 days of the completion of the audit, the head of the audit team shall prepare a draft of the audit report in accordance with accepted audit program and subject to the requirements of the law and internationally accepted audit standards.
Powers of Director of
Art. 44. (1) the Director shall exercise control of conformity of the draft audit report with the requirements under art. 43, evaluated the evidence regarding their reliability and sufficiency to the findings, conclusions, and recommendations.
(2) within 14 days from the submission of the Project Director shall give a reasoned decision in writing:
1. Approves the draft audit report;
2. returns the draft audit report with guidelines for supplementation and correction of the flaws.
(3) within 14 days of the decision referred to in paragraph 1. 2, item 2, the head of the audit team sent a revised draft of the audit report to the Director for approval.
(4) in case of disagreement with the instructions given, the head of the audit team makes an objection in writing to the Vice President.
(5) the Vice-President shall examine the objection and shall decide by reasoned written decision, which is final.
Service of the draft audit report
Art. 45. (1) the approved draft of the audit report is presented to the head of the organization being audited, as well as the former chiefs of the organisation during the period audited, not later than one month after the completion of the audit.
(2) Notwithstanding the obligation of notification under paragraph 1. 1 release of the audit report is published on the website of the Court of Auditors, as the governing body of the Court of Auditors may take other actions for the timely notification of the former heads of the audited organization.
(3) the head of the organization being audited and the persons referred to in para. 2 can give written observations on the draft audit report, providing additional evidence and/or additional written explanations within 14 days of the service.
(4) upon the written request of the head of the audited organization the responsible Vice President may extend the period referred to in paragraph 1. 3 with 7 days.
(5) the Vice-President shall prepare a reasoned conclusion on objections under para. 3 within 14 days of receiving them, and presents them to the President together with written motivated proposals for changes to the findings, conclusions, or recommendations.
(6) upon closure of the audited organization the draft audit report is presented to the head of the successor in title. When there is no successor, the draft audit report shall be transmitted for information to the Authority took the decision to close the organization.
Final audit report
Art. 46. (1) the President or authorized by him Deputy President, different from that under art. 45, para. 5, issue the final audit report on the basis of an overall assessment of the evidence and of the objections and explanations of the persons under art. 45, para. 3 may:
1. accept or reject in whole or in part the conclusion on art. 45, para. 5 and the proposed amendments thereto and as a result, adopt, amend, cancel all or part findings, conclusions, assessments and recommendations in the audit report;
2. reject entirely the audit report because of persistent deficiencies and irregularities in it.
(2) when changes in the audit report lead to conclusions about infringements, which are looking for a heavier responsibility, the President shall inform the head of the audited organization.
(3) the head of the audited entity may submit a written objection to further changes in the findings, assessments and conclusions on the Al. 2 within 14 days of receipt of the notification.
(4) the President shall decide on the definitive further objection under paragraph 1. 3.
Send the audit report of the audited entity
Art. 47. (1) the President shall forward to the head of the organization being audited final audit report within 7 days of its issue.
(2) where the organisation being audited is a minor or of a lower level, authorising the report under para. 1 is sent and the authorising officer by delegation for information or for the taking of concrete action in accordance with the laws of his powers.
(3) the President may submit the report and of other bodies that are relevant to the audit, for information or to take appropriate action.
Control of the implementation of the recommendations
Art. 48. (1) the President or authorized by him Vice-President organizes the implementation of timely control of the implementation of the recommendations and regularly inform the Advisory Committee of the Court of Auditors.
(2) the head of the organization being audited is required to adopt measures for the implementation of the recommendations and inform the President in writing within a specified period in the report, which must be consistent with the nature of the recommendations.
(3) in the event of the President's recommendations shall send a report with proposals for action according to the National Assembly, the Council of Ministers or of the Municipal Council.
Measures for violations of the procedure of public procurement
Art. 49. (1) When are infringements of public procurement procedures, the audit report in the section on violations of the procedures shall be communicated to the public procurement Agency to take appropriate action.
(2) the reports referred to in paragraph 1. 1 shall be sent within 7 days of receipt of the audit report.
Request for dismissal of the guilty person
Art. 50. in the audit report, the President may request dismissal of the person who has managerial responsibility and as a consequence of his act or omission are admitted violating the law or are not fulfilled by the Court of Auditors recommendations.
A proposal to limit the costs of the audited organization
Art. 51. (1) After the issuance of the final audit report, as well as a refusal of certification of financial report, the President may propose to the Minister of finance costs on the budget of the audited organization that violates the law or the system does not implement the recommendations to eliminate the violations.
(2) a proposal under paragraph 1. 1 cannot contain measures that lead to the suspension of the activities of the organization.
The application of the administrative code
Art. 52. For the outstanding issues in the production of art. 36 – 47 shall apply the provisions of chapters two, five and seven of the administrative code.
Financial audit
Art. 53. (1) the Court of Auditors carries out financial audit of:
1. annual financial statements of the organizations – overriding authorising departments, budget organizations – minor authorising officers, who exercise independent budgets pursuant to special laws;
2. annual financial statements of the municipalities whose budgets exceed $ 10 million. BGN;
3. other financial statements, where this is provided for in law.
(2) the Court of Auditors shall carry out financial audits of the annual financial statements of the municipalities whose budgets do not exceed $ 10 million. EUR, based on a risk assessment and in frequency designated by it.
(3) financial audits shall be conducted in accordance with this Act, the acts for its implementation and internationally accepted audit standards.
(4) Periodic reports on the implementation of the budgets and extra-budgetary accounts and funds of individuals in al. 1 shall provide the Court of Auditors to carry out the monitoring, risk assessment and preliminary investigation in connection with the audits.
(5) the time limit for the submission to the Court of Auditors of the accounts under para. 1 shall be determined by the Minister of finance in agreement with the Court of Auditors.
(6) for failure to submit, or on presentation after the time limit referred to in paragraph 1. 5 or a refusal to certify the accounts under para. 1 the President of the Court of Auditors shall notify the Minister of finance to undertake concrete actions in accordance with the laws of his powers.
(7) the award of financial audit under para. 1 shall be made by order of the Deputy Chairman.
(8) the head of the audit team prepares an audit report and opinion on the audit conclusion for certification or for denial of certification of the relevant report. Oditnoto opinion on certification of financial report can be:
1. audit opinion for certification without reservations;
2. the audit opinion for certification without reservations by reversing the attention;
3. the audit opinion for endorsement with the reserves;
4. audit opinion to refuse endorsement.
(9) the reasons for forming the audit opinion in financial audit are governed by internationally accepted audit standards.
(10) the report and the opinion referred to in paragraph 1. 8 shall be reviewed and approved by the Director of the Directorate.
(11) the responsible Vice President approves the audit reports and opinions.
(12) the report and opinion oditnoto are served to the head of the organisation concerned.
(13) in case of refusal of certification the President of the Court of Auditors shall notify the Minister of finance to take measures under art. 38 of the Act on the structure of the State budget. When the audit refers to secondary authorising officer, oditnoto opinion is sent and the relevant authorising officer major.
Reports with opinions on the reports for the implementation of the budgets
Art. 54. (1) the Council of Ministers, the National Security Institute, the national health insurance fund and the BULGARIAN NATIONAL BANK shall submit to the Court within 7 days from their approval reports respectively for the execution of the State budget, State social insurance budget, the budget of the national health insurance fund and the budgetary costs of the BNB.
(2) the Court of Auditors shall draw up reports with opinions on the reports referred to in paragraph 1. 1 not later than three months from the receipt thereof.
Notifications to the competent authorities to take measures
Art. 55. (1) subject to the availability of data for damages and irregularities in the implementation of budgets and extra-budgetary accounts and funds or in the management of the property, which do not constitute a crime, the President shall forward the audit report of the relevant competent authority to search for property or administrativnonakazatelna responsibility. The appropriate authority required within 14 days of receipt of the materials of the audit or audit report shall Commission the necessary action for accountability.
(2) the authority under para. 1 inform the President within two months of receipt of the materials of the audit or audit report on the action taken on them.
(3) the Chairman shall make the notifications received, as well as non-compliance with the obligation to notify.
Notifications when data for crime
Art. 56. (1) subject to the availability of data for a crime the President sends the audit report and the materials to him of the Prosecutor's Office.
(2) the authorities of the public prosecutor shall inform the Court of Auditors is currently of the action taken on submissions under para. 1.
(3) the Court may not make the data in the cases referred to in para. 1 pending completion of the criminal proceedings.
(4) subject to the availability of data on crime in the management of the resources of the funds and programmes of the European Union, by decision of the Court of Auditors audit materials or the audit report be sent to specialized bodies to prevent and combat fraud and corruption in the European Union.
Disclosure of audit reports
Art. 57. (1) the Court shall make audit reports that are not protected by confidentiality, including the funds and programmes of the European Union, as well as opinions on art. 54.
(2) the disclosure is made through the website of the Court of Auditors or by any other appropriate means determined by the President.
(3) audits carried out shall not be made before the final report under art. 46.
(4) the reports and opinions on art. 54, para. 1 shall be made after their introduction in the National Assembly.
Disclosure of other circumstances
Art. 58. the President shall disclose a breach of obligations under art. 38, non-compliance with the recommendations, the refusal of dismissal under art. 50, as well as other circumstances specified by him.
Audit reports of the funds and programmes of the European Union and on the implementation of the international instruments
Art. 59. Reports on audits, including the audit evidence of funds of funds and programmes of the European Union and on the implementation of the international instruments referred to in art. 6, al. 2, item 9 shall be made available to the European Court of Auditors and the European Commission.
Chapter six
ACCOUNTABILITY AND CONTROL OVER THE ACTIVITY OF THE COURT OF AUDITORS
Tabling of reports in Parliament
Art. 60. (1) the President of the Court of Auditors shall submit to the National Assembly:
1. reports with opinions on the reports on the implementation of the State budget, State social insurance budget, the budget of the national health insurance fund and the budgetary costs of the BNB for the previous year;
2. reports with opinions about carried out audits of budgetary systems or with significant results for the corresponding budgets and other public resources and activities;
3. audit reports for audits on the decision of the National Assembly.
(2) at the request of the National Assembly or of his Commission, the Court of Auditors provides the specific audit reports.
Proposals for the consideration of audit reports
Art. 61. the Advisory Board of the Court of Auditors, and the President may propose to the National Assembly and its specialized committees for consideration of audit reports with important implications for improving budgetary discipline and budget management and/or other public funds and activities.
Report on the activities of the Court of Auditors
Art. 62. (1) in the period to 30 September of the current year the President of the Court of Auditors shall submit to the National Assembly a report on the activities of the previous year.
(2) the report shall be published on the website of the Court of Auditors.
Audit of the annual financial report of the Court of Auditors
Art. 63. (1) the annual financial statement of the Court of Auditors shall be audited by an independent Commission, which include at least two registered Auditors.
(2) the size and composition of the Commission under para. 1 shall be determined by the National Assembly.
(3) the report of the Committee on the report under para. 1 shall be presented in the National Assembly, together with a report on the activities of the Court of Auditors for the year.
(4) the President of the Court of Auditors may deliver a written opinion on the report under para. 3, which applies to it and shall be presented in the National Assembly.
(5) the report under para. 3 shall be made public after its adoption by the National Assembly, together with the opinion referred to in paragraph 1. 4.
(6) the costs of conducting the audit referred to in paragraph 1. 1 shall be borne by the budget of the Court of Auditors.
Chapter seven
ADMINISTRATIVE PENAL PROVISIONS
Art. 64. (1) for violation of art. 38, para. 1 and 2 and art. 55, para. 2 the guilty parties are punished with a fine of 1000 to 5000 EUR
(2) in the event of a repeated offence under subsection. 1 the fine is from 2000 to 10000 EUR
(3) in the case of obstruction of the verification referred to in art. 38, para. 4 the person liable shall receive financial penalties representing in size from 2,000 to 10,000 BGN.
(4) the fines and pecuniary penalties under para. 1, 2 and 3 shall be entered in the revenue of the State budget.
Art. 65. (1) the acts for a finding of infringement shall be drawn up by the Auditors, and the penal provisions shall be issued by the President or by an official authorized by him.
(2) Compilation of acts, the issue, the appeal and the implementation of the penal provisions shall be carried out in accordance with the law for the administrative offences and sanctions.
ADDITIONAL PROVISION
§ 1. Within the meaning of this law:
1. "audit" is the inspection which includes the gathering and analysis of financial and non-financial information to assess the management of budgetary and other public resources and activities and accountability in the audited entity in order to improve them.
2. "financial audit" is the expression of independent opinion whether the enterprise's annual financial report gives a true and fair view of its financial situation and assets in accordance with the identified common framework for financial reporting.
3. "audit for compliance with financial management" is the verification of the systems for financial management and control, including internal audit and management decisions regarding the Organization, planning, management, reporting and monitoring of budgetary and other public resources and activities in the audited organization with a view to compliance with the requirements of the regulations, the internal regulations and contracts.
4. "performance audit" is the verification of the activities of planning, implementation and monitoring at all levels of Government in the audited entity in terms of their effectiveness, efficiency and economy:
a) "effectiveness" is the degree of achievement of the objectives of the audited entity in the comparison of the actual and the expected results of its activity;
(b)) "efficiency" is achieving maximum results from resources used in carrying out the activities of the audited entity;
c) "economy" is the acquisition with the lowest cost of the resources required for the implementation of the operations of the audited entity in compliance with the quality requirements of resources.
5. "the Audited organization" means any organization that is subject to an audit in accordance with the requirements of this Act.
6. "Special audits" are audits carried out under the conditions and in accordance with a special law.
7. "Financial entity" is a program, activity or function within a separate audited organization or within the public sector as a whole, which are subject to audit.
8. "public funds" are funds within the meaning of § 1, item 1 of the additional provisions of the law on financial management and control in the public sector.
9. "Public assets" are public funds, as well as all assets that are State or municipal property or are subject to rights of budgetary establishments.
10. "Financial undertaking" means any organisation within the meaning of § 1, item 1 of the additional provisions of the accounting Act.
11. "financial control" means any form of control relating to the management of public funds and activities conducted by specialized powers and procedures, including budgetary control, financial control, control inspection tax, customs control and the like.
12. "Re" is the infringement committed within one year of the entry into force of the decree by which the offender was punished for the same offence.
13. "internationally recognised audit standards" are:
a) Auditing standards issued by the auditing standards of the international organization of supreme audit institutions (ISSAI) – INTOSAJ;
b) international standards on auditing (Intenational Standarts on Auditing), issued by the Board of the International Federation of Accountants (International Federation of Accountants-IFAC) suitable for financial audit engagements with included additional questions specific to enterprises in the public sector.
TRANSITIONAL AND FINAL PROVISIONS
§ 2. This law repeals the law on the Court of Auditors (official SG. 109 of 2001; amend., no. 45 of 2002, no. 31 of 2003 No. 38 of 2004 No. 34 and 105 by 2005, no. 24, 27, 33 and 37 of 2006, issue 64 and 109 from the 2007 No. 67 from 2008 and 42/since 2009).
§ 3. (1) within one month from the entry into force of the law, the National Assembly chooses the President and Vice-Presidents of the Court of Auditors.
(2) until the election of the Chair and vice-chairs at al. 1 selected under the revoked law for the Court of Auditors President and members carry out their duties.
§ 4. Within one month of the election of the President the National Assembly elects the Advisory Board of the Court of Auditors.
§ 5. Within one month of the election of the President the functional and territorial organisation of the Court of Auditors shall comply with the requirements of this Act, adopt rules for the device and the organisation of the activity of the Court of Auditors and the rules of selection, appointment, training, evaluation of employment performance and professional development of employees and Auditors.
§ 6. Within one month of the adoption of the rules for the organisation of activities and the Court of Auditors is conducted a competition for appointment of Directors of directorates.
§ 7. Within three months of her election Court of Auditors validated and made public the acts referred to in art. 19, paragraph 2.
§ 8. Within a month of his election Advisory Board shall adopt rules on the conditions and procedures for the conduct of the examination for appointment of Auditors the Court of Auditors.
§ 9. (1) the requirement under art. 25, para. 1, item 2 of the auditors appointed in the Court of Auditors until the entry into force of this law shall be completed within 6 months from the adoption of rules on the procedures for carrying out the examination on the appointment of Auditors the Court of Auditors. After the expiry of the period neizd″ržalite examination for Auditors to be reassigned to a post "trainee Auditors".
(2) the persons intended on the basis of para. 1 the title "trainee auditor" shall be obliged to fulfil the requirement of art. 25, para. 1, item 2 within one year of the holding of the first exam for Auditors in the Court of Auditors. If after the repeated appearance of an auditor at the Court of Auditors, the persons intended to act as a "trainee auditor" does not make it successfully, they are released from the position.
§ 10. Uncompleted audits and audits, in which reports are not awarded until the entry into force of the law, completed in accordance with this law.
§ 11. Incumbent acts to the Court of Auditors retained its action, without prejudice to the requirements of this Act.
§ 12. In the public procurement Act (official SG. 28 of 2004; amend., 53/2004, no. 31, 34 and 105 by 2005, issue 18, 33, and 37 79 by 2006, issue 59 (2007), no. 94, 98 and 102 by 2008, no. 24 and 82 from 2009 and no. 52 and 54 of 2010) creates art. 127 in:
"Art. 127. (1) the acts for the establishment of offences under this law found by the Court of Auditors shall be drawn up by the Authorised Auditors within six months from the day on which the offender was found, but no later than three years from completion.
(2) the penal provisions shall be issued by the President of the Court of Auditors or by officials authorised by him.
(3) the establishment of violations, the issue, the appeal and the implementation of the penal provisions shall be carried out in accordance with the law for the administrative offences and sanctions. "
§ 13. In the social security code (promulgated, SG. 110; since 1999 decision No 5 of the Constitutional Court from 2000 – 55/2000; amend., no. 64 of 2000, issue 1, 35 and 41 of the 2001, issue 1, 10, 45, 74, 112, 119 and 120 of 2002, no. 8, 42, 67, 95, 112, and 114 from 2003. , PC. 12, 21, 38, 52, 53, 69, 70, 112 and 115 of 2004, PCs. 38, 39, 76, 102, 103, 104 and 105 of the 2005 St. 16, 30, 34, 56, 57, 59 and 68 by 2006; Corr, PCs. 76 of 2006; amend., SG. 80, 82, 95, 102 and 105, 2006, issue. 41, 52, 53, 64, 77, 97, 100, 109 and 113 of 2007, PC. 33, 43, 67, 69, 89, 102 and 109 from 2008, PCs. 23, 25, 35, 41, 42, 93, 95, 99 and 103 of 2009 and PCs. 16, 19, 43, 49, 58, 59 and 88 from 2010) in art. 108, para. 6, the words "the decision of the Court of Auditors for accountability, with materials applied to it by the audit or audit report under art. 51, para. 1 of the law on the Court of Auditors ' shall be replaced by "the audit report of the President of the Court of Auditors under art. 55, para. 1 of the law on the Court of Auditors to search for property or liability administrativnonakazatelna.
§ 14. In the law on health insurance (official SG. 70 of 1998; amend., SG. 93 and 153 of 1998, no. 62, 65, 67, 69, 110 and 113 in 1999, issue 1 and 64 in 2000, 41/2001, no. 1, 54, 74, 107, 112, 119 and 120 of 2002, no. 8, 50, 107 and 114 from 2003. , PC. 28, 38, 49, 70, 85 and 111 in 2004, PCs. 39, 45, 76, 99, 102, 103 and 105 of 2005, St. 17, 18, 30, 33, 34, 59, 80, 95 and 105, 2006, issue. 11 of 2007; Decision of the Constitutional Court No. 3 of 2007 – PCs. 26 of 2007; amend., SG. 31, 46, 53, 59, 97, 100 and 113 of 2007, PC. 37, 110 and 71 of 2008, PCs. 35, 41, 42, 93, 99 and 101 of 2009 and PCs. 19, 26, 43, 49, 58, 59 and 62 by 2010.) in art. 72, para. 1 the words "the decision of the Court of Auditors for accountability, with materials applied to it by the audit or audit report under art. 51, para. 1 of the law on the Court of Auditors ' shall be replaced by "the audit report of the President of the Court of Auditors under art. 55, para. 1 of the law on the Court of Auditors to search for property or liability administrativnonakazatelna.
§ 15. In the law on municipal budgets (promulgated, SG. 33 of 1998; amend., SG. Since 1999, 69; No. 2 Decision of the Constitutional Court from 2001 – 9/2001; amend., SG. 56 and 93 since 2002, 107/2003, no. 34 and 105 by 2005, 98/2006 and 108/2007) in art. Al 30. 3 is repealed.
The law was adopted by 41-Otto National Assembly on 24 November 2010, and on 8 December 2010, and is stamped with the official seal of the National Assembly.
President of the National Assembly Tsetska Tsacheva:
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