Amendment of Law of the Court of Auditors
Posted by Manuel Casal | Section Regulations
The BOPA yesterday (23/22) published the amendment of the Law of the Court of Accounts of 13/10/2000, with the intention that members of this body, both members as president, not completing his term simultaneously. With this aim in amending Article twenty-two of the Court of Auditors Act and transitional provisions introduced two have a mission, a banda, extend the term of two members in one year and two years respectively, and also established a temporary office for new members that replaced the mandate be, exceptionally, for those new members of four, five and six years. After this transitory period, every two years a member of the Tribunal shall cease, and so on. This procedure will cease rotating appointments and continuity of the work of the Court of Auditors.
Full text:
Law Court of Auditors
Since the General Council at its meeting on 13 April 2000 approved the following:
law of the Court of Auditors
Reason
The Constitution of the Principality of Andorra declares as inspiring principles of the action of the State respect and promotion of freedom, equality, justice, tolerance, human rights and dignity. The fundamental rule and incorporates a modern vision of public authorities as guarantors of equal conditions in which citizens can exercise their freedom. In an advanced society, the growing importance of public administration and the constant evolution of the economic and financial relations demand a clear and balanced public accounts. Moreover, democratic control of public authorities must allow citizens increasingly aware, judging policy options are based on the results of its management, which requires the creation of appropriate instruments and mechanisms motion control of public funds and the management of public funds.
According to the political regime that has adopted the parliamentary Coprincipat Andorra, the Constitution grants the General Council, representing the people of Andorra, the power to promote and control the action of government policy. Moreover, the General Law of Public Finance of 19 December 1996 in its preamble, suggests the creation of a Court of Auditors to independently monitor compliance and technique of The legal system in economic and, especially, the obligations of the Act.
The creation of an instrument of control proposed in this law, called the Court of Auditors.
The Court of Auditors, organically linked to the General Council, is a technical body independent, oversight of public spending and also to verify the transparency of financial management, financial accounting and public administration, which controls the s' out of scale to all current legislation, also issues reports and opinions on accounting and financial management of the Andorran public administration.
Particularly noteworthy is the complete independence of the body in its submission to the law. The scope of its jurisdiction extends to the general administration, the common or parapublic entities of public law, public companies and any body or entity that makes the Andorran public administration in accordance with Article 13 of the Administrative Code, and all those agencies, organizations, individuals and companies that receive grants, loans, grants and guarantees.
Title I Definition, responsibilities and scope
Article 1
The Court of Auditors is an independent technical body:
1. Is the technical organ of control of economic management, financial accounting and public administration. Should be based on the exercise of their functions on the criteria of legality, efficiency, effectiveness, economy and equity.
2. Is an independent body in its internal functioning and structurally dependent of the General Council, which appoints its members and holds the power to order and receive audit reports.
Article 2
The functions of the Court of Auditors:
1. Audit Function
a) oversee the economic and financial activity of public administration, ensuring that the law suit.
b) oversee grants, loans and grants with budgets of public entities listed in Article 8, and guarantees and direct and personal tax exemptions granted to these entities.
c) supervise contracts for public administration in cases where it is well established or where the Court of Auditors deems appropriate.
d) supervise the situation and the variations of the heritage of public administration.
e) oversee the extraordinary credits, supplements, additions, extensions, transfers, advances of funds and other modifications of the initial budget appropriations.
f) analyze the use of available resources with efficiency criteria and to formulate proposals aimed at improving the services provided by public administration.
g) To oversee the effectiveness of the proposed objectives in the various budget programs and memory of grants, loans, aid and guarantees, and indicate, where appropriate, the causes of failure.
2. Advisory role
Issuing opinions and resolve queries relating to public accounting and financial management, we request the public authorities listed in Article 8.
Article 3
1. The Court of Audit fulfills its function by producing reports or reports that, once approved by Parliament together with the pleadings and the justifications that we have presented the audited and recommendations proposed to improve its management , must be exposed as part of a report that the Court shall forward annually to the General Council.
2. In the annual report of its activities it must include the results of all work done, and in particular:
a) The audit of accounts and common organs that depend on it.
b) The audit of the financial quarter and the organs that depend on it.
c) The audit of the economic and financial activity of public companies.
d) The audit of all those organizations and entities that manage public funds or that receive funding from the government.
e) The audit of accounts of the General Council and bodies tied.
3. Every year, the Court of Auditors must also prepare and submit to the General Council:
a) The annual report on the liquidation of general administration and budgets of each of the parapublic organizations.
b) The annual report on the liquidation of the common costs incurred by the transfers received by the Administration.
4. The Court of Auditors shall draw up a report of audit of public expenditure and subsidies election in each electoral procedure.
5. Likewise, the Court of Auditors shall issue on request of the General Council or when deemed appropriate, reports or other technical study on the functions defined in this Act.
6. The Court of Auditors must certify, in all its reports or reports, the offenses, excesses or irregularities have noticed, indicating the responsibilities which, in its discretion, incurred, as well as measures to require them. If these actions derive from evidence of responsibility accounting, disciplinary or criminal, shall transmit the report to the competent authority in the matter.
Article 4
1. In exercising its functions, the Court of Auditors must act with submission to the law and with total independence of the bodies and public entities that are subject to their control.
2. The Court of Auditors shall be organized in accordance with its internal rules of operation should also provide for disciplinary proceedings in the case of obstructionism, absenteeism and low productivity of some members.
3. The Court of Auditors draws up its budget, which must be integrated into the general budget of the Act in a separate section specifically, to be submitted for approval by the General Council with their budgets.
Article 5
1. To fulfill its functions, the Court of Auditors may require the collaboration of all entities referred to in Article 8, which is the need to pay.
2. The Court of Auditors determines the standards, principles and standards of auditing and accounting in accordance with current legislation.
3. Bodies listed in Article 8 may hire an audit or any work related to public finances with a private auditing firm.
4. All we want to proceed in accordance with the preceding paragraph must apply before the Court of Auditors criteria, principles and auditing rules to consider. The Court will inform the writing.
5. Entities that contract with an audit a private company must submit a copy of the report for the Court of Auditors.
6. The contracts of public companies with auditors must specify a mandatory clause that the study will be in accordance with standards established by the Court of Auditors.
Article 6
Be transferred to the Court of Auditors audit all practiced under the direction of the Comptroller General.
Article 7
The Court of Auditors acting on its own initiative, according to its annual work plan, and when this initiative of the General Council entrusted the completion of technical reports and audit, in accordance with the deadline set in Article 30.
Article 8
1. For the purposes of this Act bodies subject to control by the Court of Accounts are:
a) The General Council and bodies tied.
b) The Administration and the bodies under their direction.
c) The common organs that depend on it.
d) The fourth and organs that depend on it.
e) or autonomous or semi-public entities.
f) public companies, whether general or community, when the share capital or a majority sufficient to have some control.
g) In general, any entity that handles public funds or that receive subsidies from the public.
2. The Court of Auditors is responsible for the oversight of grants, loans and guarantees and subsidies received by public sector individuals or companies.
Article 9
1. The competent authority shall inform the Court of Auditors on the results of their audit activity on the financing and election expenses within two months after the conclusion of the electoral contests.
2. The Court of Audit shall submit to the General Council the final report on the control of the electoral activity and awarding of grants within two months after receiving the report from the appropriate authority.
Title II. Structure and Functioning
Article 10
1. The Court of Audit fulfills its role by preparing audit reports listed in Article 3 and, once approved by the Full Court, together with the allegations and justifications that have been presented to us overseen a period of fifteen days from the notification must be submitted to the General Council.
2. The Court of Audit sends a copy of their reports to the public referred to, with those of management improvement measures and recommendations proposed, and the deadline for its implementation.
3. Audited bodies must respond in writing to the Court of Auditors on the effective implementation of the recommendations suggested within the availability of audit reports on each of them individually.
Article 11
The General Council must pay your bills, and the bodies that are linked directly to the Court of Auditors before April 1 of the year following the year end. The Court of Auditors shall examine them, and sent the check as part of the annual General Council.
Article 12
1. The Government shall submit to the Court of Auditors by 1 April the year following the close of the budgetary and financial statements of the Government, or parapublic entities of public law and public societies that depend on it.
2. The Court of Auditors shall examine and verify the accounts of the General Administration of parapublic institutions or public law and public companies that depend on within five months of having received them. The resulting report of the audit shall be submitted to the General Council.
Article 13
1. The common and the quarters should be sent directly to the Court of Auditors their accounts, as well as bodies and public companies that depend on them, before 1 April of the year following the end of each year .
2. The Court of Auditors shall examine and verify the accounts that are common in the general account, quarter, and the organs of public companies that depend on within five months following its receipt. The resulting report of the audit shall be submitted to the General Council as part of the annual report.
3. Likewise, the common must be held before 15 February each year a summary of all actions undertaken according to current legislation in the budget chapter for the use of the amount received by way of share transfer. The Court of Auditors shall examine and verify within five months following its receipt, and shall submit the audit report resulting from the General Council.
Article 14
The public companies with a social practice that differs from the calendar year must pay their accounts in the agency concerned. The accounts must be submitted, in turn, the Court of Auditors during the two months following the completion of its financial year.
Article 15
1. Members of the Court of Auditors and by delegation, the staff at your service, may be in person at the offices of any of the bodies subject to its audit in accordance with this Act.
2. Prior to appear must notify a notice of seven days. The organs which are not intended to visit it will oppose and will provide all the documentation and technical infrastructure that members of the Court of Auditors or the staff at your service in which they delegate deems appropriate and necessary, all the time they deem appropriate to carry out their task.
Article 16
The audit reports referred to in Article 3 shall attend to:
a) The observance of the Constitution and the laws governing the revenue and expenditure of public administration, especially the rules that affect the economic and financial activity and accounting.
b) Compliance with the provisions and implementation of budgets to be submitted to the scrutiny.
c) The rationale for the implementation of expenditure and public administration based on criteria of effectiveness, efficiency, economy and equity.
d) The implementation of action programs, investment and financing, and other plans and provisions governing the activities of companies linked to public administration, the use or application of grants under the budgets of local public administration and the tax exemptions granted.
Article 17
The organs of the Court of Auditors are:
a) Full
b) The President
Article 18
1. The House is composed of: a chairman and two members.
2. The resolutions are adopted by the House majority. The President's casting vote in case of a tie.
3. Any member of the Court of Auditors may make individual votes of audit reports adopted and proposed recommendations, which must be attached to reports.
4. The plenary session is convened by the President on his own initiative or whenever requested by any member.
Article 19
Corresponds to the House:
a) Appoint a secretary from among its members.
b) Adopt the necessary measures to fulfill the law instructs that the Court of Auditors.
c) To audit and advisory function.
d) Prepare the draft budget submitted at the Court of Auditors and the Audit.
e) Approve the annual report of activities and reports, reports, proposals, reports and queries, written by members of the Court of Auditors.
f) Define the organization of the Court of Auditors and assign them the tasks of control among its members.
g) Approve the annual plan of work of the Court of Auditors.
Article 20
Are powers of the President:
a) Represent the Court of Auditors in any instance.
b) convene and preside over the House.
c) Carry out inspection of the superior Court of Auditors.
d) To establish the management and staff work of the Court of Auditors.
e) To propose to Parliament the annual activities of the Court of Auditors.
f) The management expense obligations as fixed by the general law of public finance.
g) To appear before the Commission enabled or when it sees its own initiative.
Article 21
In addition to the duties of a member of the Court of Auditors, the Secretary must ensure that the wording of the minutes of the sittings of the House, shall issue-
their appropriate certifications, and generally must meet all the other functions entrusted by the Plenary.
Title III. Tribunal members and staff at your service
Article 22
1. The president and two other members of the Court of Auditors are appointed individually by the General Council, with the favorable vote of two thirds of its members first vote for a single period of six years renewable.
2. If a first ballot the required majority is not reached in the previous section, the candidate will be elected in a second vote, obtain the absolute majority vote of the General Council.
3. Once appointed, members of the Court of Auditors shall take an oath of obedience to the general Ombudsman, as provided by Regulation of the General Council.
4. Once the term of their mandate, members of the Court of Auditors continue to play in the post office until the inauguration of new members. This term shall not exceed six months.
5. Based on rotation every two years a member ceases Court of Auditors and is replaced by another, according to the provisions of the first paragraph of this article.
6. The Tribunal member who replaces another, the cessation of which occurred before the end of his term, is appointed by the remaining time of that mandate. ".
Amended by Act 2/2010, March 18, amending the Law of the Court of Accounts 13-10-2000
Previous wording:
1. The president and two members of the Court of Auditors are appointed individually by the General Council in separate votes, the votes of two thirds of its members first vote for a single period of six years, unable to exercise it more than once consecutively.
2. If a first ballot the required majority is not reached in the previous section, the candidate will be elected in a second vote, obtain the absolute majority vote of the General Council.
3. Once appointed, members of the Court of Auditors shall take an oath of obedience to the general Ombudsman, as provided by Regulation of the General Council.
4. Once the term of their mandate, members of the Court of Auditors continue to play in the post office until the inauguration of new members. This term shall not exceed six months.
Article 23
1. The appointment of a member of the Court of Auditors is made between persons of Andorran nationality, with higher academic qualifications in the economic, legal, financial and / or accounting experience and knowledge recognized and accredited by a minimum of four years. In all cases, the appointment of a member must have sufficient motivation to endorse the suitability of the person for the job.
2. Members of the Court of Auditors, the appointment of which is irrevocable, shall exercise their functions with independence and full time.
3. The appointment of members of the Court of Auditors published in Official Gazette of the Principality of Andorra.
Article 24
The position of member of the Court of Auditors be incompatible:
a) the member of the General Council.
b) exercise any other public office in any of the affiliated institutions of public administration, whether by choice, by appointment, or civil contract.
c) any function in political parties, unions and associations, employers and professional associations, national or foreign.
d) With any executive or managerial position in political parties, unions and associations, employers and professional associations, national or foreign.
e) With any activity that may jeopardize the independence and impartiality in fulfilling their obligations according to the criteria of the General Council.
f) In the exercise of their profession or any other gainful employment.
Article 25
Within ten days after taking up his duties, each member of the Court of Auditors shall submit a statement to the Ombudsman where it should also not found in any of the grounds of incompatibility or disability identified by the Act. If during the term of office is in any of these causes must notify immediately the Full Court of Auditors and Audit. In this case, the General Council shall make the replacement.
Article 26
1. For members of the Court of Auditors governing the causes of abstention and rejection following:
a) The interest in the subject or the company or the entity in question, or have pending disputes or relationship with any interested service.
b) Have kinship to the fourth degree of consanguinity or affinity to the second degree with any of comptedants or managers of public entities under the control of the Court of Auditors.
c) Have intimate friendship or enmity manifested any of the persons mentioned in the previous section.
2. In the event that more than one member of the Court of Auditors abstain or are recusats, the Board of Presidents of the General Council shall appoint their substitutes to perform specific work in question.
Article 27
1. In addition to the causes of abstention and disqualification regulated by the preceding article, the members of the Court of Auditors shall refrain from any act or oversight or record in which they participated prior to his appointment as Members of the Court and in accordance with Article 2 of this Act is the responsibility of this Court.
2. The abstention referred to above applies in particular to those members of the Court of Auditors have been found previously in any of the following cases:
a) The authorities or officials having in charge the management, operation or inspection of the income and expenditure of public administration.
b) The presidents, directors and members of boards of agencies and companies included in the public administration.
c) Individuals who exceptionally manage, collect and guard public funds or securities.
d) receiving grants charged to public funds.
e) Any other person with the condition comptedant before the Court of Auditors.
f) The beneficiaries of guarantees or direct personal tax exemptions granted to any of us set out in Article 8.
3. Can not be appointed members of the Court of Auditors who in the previous four years have held high office in the Ministry of Finance.
Article 28
Members of the Court of Auditors lose their status for the following reasons:
a) death.
b) To express waiver made in writing, before the receiver general.
c) the deadline of its mandate.
d) incapacity declared by final judicial decision.
e) disqualification for the exercise of political rights declared by final judicial decision.
f) Conviction by final judgment because of crime.
g) breach of the duties of the position declared by judicial decision.
Article 29
1. Staff in the Court of Auditors must be in possession of adequate qualifications and is subject to the statutory public.
2. Staff in the Court of Auditors is required to keep secret matters, subjects and issues discussed and agreements reached, and in general all the information you know into the development of its functions, while no 'have made public the report or the relevant report or resolve the question definitively. The topics of discussion and the vote of the members of the Court of Auditors are always reserved.
3. The Court of Auditors may use the services of private auditing firms of being assisted in developing their activities.
Title IV. Relations between the Court of Auditors and the General Council
Article 30
1. The Court of Auditors annual report and other audit reports are presented at the annual General Council by 30 September each year. Parliamentary procedures will be in accordance with the General Regulations of the Board.
2. The General Council may commission the performance of audit reports and / or technical studies on any of the entities mentioned in Article 8 of this Act.
The commission sends it to the Court of Auditors on the implementation of audit reports or technical studies must contain the deadlines for completion and submission to the General Council.
3. The president and members of the Court of Auditors may be required in accordance with the procedure established in the General Regulations of the Board, to appear before a committee on any questions, comments and / or reports relating to the Court of Auditors to matters within their competence.
Article 31
The examination of the accounts of the Court of Auditors for the General Council, which must be sent for this purpose as an annex to the annual report.
Article 32
1. The committee appointed by the Board of Presidents evacuarà prepare and report to the General Council of the annual report and audit reports prepared by the Court of Auditors.
2. The General Council shall publish in the Bulletin of the General Council, together with the resolution adopted, the Court of Auditors reports without prejudice to other forms of publication that may be established.
3. In its resolutions, the General Council urge the government bodies to implement the management measures proposed and shall issue the regulations necessary for its performance. According to the General Regulations of the Board, members of government and heads of public bodies subject to audit, must appear before the Commission to report on the performance measures listed.
Additional
The Court of Auditors carried out, from the entry into force of this Act, the annual audits that refer to articles 19 of law of the common bus and 34 of the General Law on public finances.
Transitional Provisions
First
The General Council shall appoint, after three months before the entry into force of this Act, members of the Court of Auditors, in accordance with the procedure laid down in Council Regulation General.
Second
Once constituted, the Court of Auditors shall draw up its internal rules of operation within three months.
Third
The General Council approved the constitution before the Court of Auditors a special law allowing credit meet the expenses necessary for the establishment and proper functioning of the Court.
Fourth
The Court of Auditors can not accept responsibility specified in paragraph 4 of Article 3 of this Act shall not fulfill the provisions of Article 9 so that there is no specific regulation of campaign finance.
Disposal
This Act comes into force on the day of its publication in the Official Gazette of the Principality of Andorra.
Casa de la Vall, 13 April 2000
Francis House Areny
Ombudsman General
We co-princes sanction and promulgate and order the publication in the Official Gazette of the Principality of Andorra.
Jacques Chirac
President of the French Republic
Co-Prince of Andorra
Joan Marti Alanis
Bishop of Urgell
Co-Prince of Andorra
Law 2/2010, March 18, amending the Law of the Court of Accounts 13-10-2000
Since the General Council at its meeting on 18 March 2010 approved the following:
Law 2/2010, March 18, amending the Law of the Court of Accounts 13-10-2000
Reason
After almost ten years on the Court of Auditors has been considered appropriate to introduce into the law of the Court of Auditors few modifications to insure continuity of work for the Tribunal so that the members of this body, both as president Member not finish his term simultaneously.
Amb aquest objectiu es modifica l'article vint-i-dos de la Llei del Tribunal de Comptes i s'introdueixen dues disposicions transitòries que tenen com a missió, d'una banda, allargar el mandat de dos membres en un any i dos anys, respectivament, i alhora establir un mandat transitori pels nous membres que els substituiran, essent el mandat, excepcionalment, per aquells nous membres de quatre, cinc i sis anys.
Transcorregut aquest període de transitòrietat, cada dos anys cessarà un membre del Tribunal, i així successivament. Aquest procediment de cessament i nomenaments rotatoris permetrà una continuïtat dels treballs del Tribunal de Comptes.
Sole Article
Es modifica l'article 22, del títol III, els membres del Tribunal i el personal al seu servei, que queda redactat com segueix:
"1. El president i altres dos membres del Tribunal de Comptes són designats individualment pel Consell General, amb el vot favorable de dues terceres parts dels seus membres en primera votació, per un període únic de sis anys no renovables.
2. Si en una primera votació no s'assoleix la majoria requerida en l'apartat anterior, quedarà elegit el candidat que, en una segona votació, obtingui el vot favorable de la majoria absoluta del Consell General.
3. Un cop designats, els membres del Tribunal de Comptes han de prestar jurament o promesa d'acatament davant del síndic general, en la forma prevista pel Reglament del Consell General.
4. Un cop finalitzat el termini del seu mandat, els membres del Tribunal de Comptes continuen exercint el càrrec en funcions fins a la presa de possessió dels nous membres. Aquest termini no pot excedir els sis mesos.
5. Segons torn rotatori, cada dos anys cessa un membre del Tribunal de Comptes i és substituït per un altre, seguint el que estableix l'apartat primer del present article.
6. El membre del Tribunal que en substitueixi un altre, el cessament del qual s'hagi produït abans de la finalització del seu mandat, és nomenat pel temps que resta de l'esmentat mandat.”.
Disposició transitòria primera
1. A la finalització de l'actual mandat dos membres del Tribunal de Comptes prolongaran el seu nomenament, escalonadament, segons sorteig davant de notari, un dels membres el prorrogarà en un any i un altre el prorrogarà en dos anys. Transcorreguts els quals cessaran.
2. Aquest sorteig es realitzarà durant el primer mes d'entrada en vigor de la present Llei, i aquest haurà d'indicar, el membre que acaba el seu mandat, tal i com era previst, el membre que prolonga el seu mandat en un any més i el membre que prolonga el seu mandat en dos anys més. El resultat d'aquest sorteig es comunicarà a la Sindicatura.
Disposició transitòria segona
El Consell General substituirà els membres cessants segons s'estableix en l'article únic de la present Llei. Excepcionalment, el mandat del primer membre, renovat a partir de l'entrada en vigor de la present Llei, ho serà per un període de quatre anys, el mandat del segon nomenament serà de cinc anys i el tercer nomenament serà de sis anys.
Disposició final
Aquesta Llei entrarà en vigor l'endemà de ser publicada al Butlletí Oficial del Principat d'Andorra.
Casa de la Vall, 18 de març del 2010
Josep Dallerès Codina
Síndic General
Nosaltres els coprínceps la sancionem i promulguem i n'ordenem la publicació en el Butlletí Oficial del Principat d'Andorra.
Joan Enric Vives Sicília Nicolas Sarkozy
Bisbe d'Urgell President de la
República Francesa
Copríncep d'Andorra Copríncep d'Andorra
Tags: tribunal de comptes
