State Audit Office

Chapter XI State Audit Office

Article 132: Independence, Economic Control

The State Audit Office shall be an independent state institution with responsibility for economic control.

Article 133: Functions

1. State Audit Office shall supervise:
  1. the economic activity of state institutions, state enterprises and other organizations;
  2. the use and preservation of state assets;
  3. the use and control of state assets which has been transferred to the jurisdiction of local government;
  4. the economic activity of such enterprises where the state has over half of the votes determined by the shares or stocks, or whose loans or contractual obligations are guaranteed by the state.
Article 134: Auditor-General

1. The State Audit Office shall be headed by the Auditor-General, who shall be appointed and recalled by the Parliament, on proposal by the President of the Republic.

2. The term of office for the Auditor-General shall be five years.

Article 135: Annual Report

The Auditor-General shall present to the Parliament an annual report on the use and preservation of state assets during the previous budget year at the time of the debate in the Parliament on the implementation of the national budget.

Article 136: Auditor-General in Government

1. The Auditor-General shall have the right to participate in sessions of the Government of the Republic with the right to speak on issues related to his or her duties.

2. The Auditor-General shall have, in heading his or her office, the same rights, which are specified by law for a Minister in heading a Ministry.

Article 137: Organization by Law

The organization of the State Audit Office shall be determined by law.

Article 138: Immunity

The Auditor-General may be charged with a criminal offense only on proposal by the Legal Chancellor, with the consent of the majority of the complement of the Parliament.