Chapter XI. The State Audit
Article 104 (New)
The State Audit is the auditing of the management and use of the budget, finance and State property.
Article 105 (New)
The State Audit is undertaken by the State Audit Authority which consists of the Audit Authority of the central level and Audit Authorities of the regional level.
[The details of] the Audit Authority of the central level and Audit Authorities of the regional level are set forth in specific laws.
Article 106 (New)
The Chairman of the State Audit Authority is directly responsible to the National Assembly and reports on the State audit matters to the President of the State, Prime Minister and the National Assembly Standing Committee.
The Chairman of the State Audit Organization proposes the appointment, transfer or removal of the Vice-Chairman of the State Audit Organization to the President.
Article 107 (New)
The State Audit Authority has the following rights and duties:
- To conduct the audit independently in accordance with the laws in order to certify the correctness of financial reports, legal compliance and implementation outcomes;
- To report on its activities and issue the final report on outcomes of the audit of the implementation of the State budget plan to the National Assembly sessions;
- To make recommendations to relevant financial management organizations in order to apply measures against units which have violated the laws in the management and use of the State budget, finance and assets as revealed in the audit findings.
