Chapter V. The Supreme Auditing Office
Article 97
- The Supreme Auditing Office shall be an independent body. It shall perform audits on the management of state property and the implementation of the state budget.
- The President of the Republic appoints the President and Vice-President of the Supreme Auditing Office based on the nomination of the Assembly of Deputies.
- The legal status, powers, and organizational structure of the Office, as well as more detailed provisions, shall be set down in a statute.