ON THE CONTROL CHAMBER OF THE NATIONAL ASSEMBLY OF THE REPUBLIC OF ARMENIA
Non official translation
This law governs the status, jurisdiction, organizational structure, and principles and forms of activity of the Control Chamber of the National Assembly of the Republic of Armenia (hereinafter "the Control Chamber").
Status and Jurisdiction of the Control Chamber
Article 1. The Control Chamber
The Control Chamber is an organizational entity for implementation of financial and economic control (audit), formed by and accountable only to the National Assembly of the Republic of Armenia.
The Control Chamber has a seal with its proper designation and the coat-of-arms of the Republic of Armenia, and a set form.
Article 2. Tasks of the Control Chamber
The Control Chamber has the following tasks:
a) to submit to the National Assembly of the Republic of Armenia the results of auditing and the information whereof to the Government;
b) to submit to the National Assembly of the Republic of Armenia audit conclusions on:
· the Annual Statement of the Government on the implementation of the State Budget;
· the Statement of the Government on the implementation of the Annual Program of the Privatization and Denationalization
of state enterprises and projects of unfinished construction;
· the Annual Statement of the Central Bank;
c) to submit, at the beginning of each half-year, to the deputies of the National Assembly of the Republic of Armenia of a certificate on the implementation, during the -preceding half-year, of the State Budget, the use of loans and credits obtained from other states and international organizations, on the course of implementation of the program of privatization and denationalization;
d) to render methodological and professional assistance to committees and deputies of the National Assembly.
Article 3. Legal Bases of the Control Chamber Activity
The activity of the Control Chamber shall be governed by the Constitution of the Republic of Armenia, these presents, other laws and its own Statute.
The Statute of the Control Chamber shall be approved by a resolution of the National Assembly of the Republic of Armenia.
Article 4. Principles of the Activity of the Control Chamber
The basic principles underlying the activity of the Control Chamber shall be the independence, collegiate responsibility and publicity.
Article 5. Jurisdiction of the Control Chamber
The Control Chamber is entitled to exercise control over:
a) The implementation of the State Budget of the Republic of Armenia, especially on entries of incomes to the State budget in items of incomes and expenditures, over resources of the State Budget, use of public extra-budgetary funds, expenditures on public sector maintenance account, over the difference between the forecast State Budget and final implementation of the Budget;
b) The allotment of public property assets, financial means to enterprises, institutions and organizations (irrespective of the form of property) for fulfillment of government projects and placed government orders;
c) The use of budgetary appropriations provided to bodies of state government and local self-government;
d) The management and redemption of loans and credits provided by other states and international organizations;
e) The implementation of the Program of Privatization and Denationalization of State Enterprises and Projects of Unfinished Construction, fulfillment of jurisdictional restrictions imposed on involved ministries, departments and local governmental bodies with regard to enterprises liable to privatization and denationalization, the issue, distribution and redemption of privatization vouchers;
f) The transactions of the Central Bank of the Republic of Armenia, appropriate statements of other banks concerning the State Budget and the public debt of the Republic of Armenia.
Article 6. Forms of Auditing
The Control Chamber shall implement auditing through studies and other lawful procedures. The auditing shall include:
a) Receipt, familiarization with and analysis of the information, certificates and other documentation requested from governmental and local self-government bodies, enterprises, institutions and organizations within the scope of competence of the Chamber and pursuant to procedures envisaged by its statute;
b) Familiarization in situ with financial and economic documentation of governmental and local self-government bodies and drawing up a protocol of the situation.
The results of auditing and the proposals on their basis shall be summarized in appropriate references, records and conclusions.
Article 7. Duties and Responsibilities of Officials of Bodies Liable to Auditing
The officials of governmental and local self-government bodies, enterprises, institutions and organizations are obliged to submit, no later than the term of one month of the day of demand, to the Control Chamber the references and other required documents on the use of budgetary funds to render assistance to members of the Control Chamber in carrying out their duties.
If officials of governmental and local self-government bodies, enterprises, institutions and organizations give false information, or give the information to the Control Chamber with a delay, or retard the cause of audit, they would bear responsibility conforming to law.
After familiarization with results of auditing, the authorities of involved governmental and local self-government bodies, organizations, enterprises and institutions should submit to the National Assembly and to the Control Chamber, within the term of one month, an official reference on the course of elimination of the specified defects, on the reimbursement of harm caused to the public property and on retaliatory measures undertaken for prosecution of involved officials.
Organs of the Control Chamber
Article 8. Bodies of the Control Chamber
The work of the Control Chamber shall be organized and the activities shall be directed by the Chainnan of the Control Chamber, and in the latter's absence by the V ice-Chairman.
Having in view the implementation of duties of the Control Chamber, appropriate structural organs shall be established.
For organization and planning of the activities of the Control Chamber, discussion of procedural aspects oi auditing, of results of the audit, as well as of references, protocols, conclusions and reports to be submitted for approval to the National Assembly of the Republic of Armenia, a College of the Control Chamber shall be establishaed that shall be consist of the Control Chamber, the Vice-Chairman and heads of appropriate structural departments of the Control Chamber.
Any citizen of the Republic of Armenia with higher education background may be appointed as the Chairman, the Vice-Chairman and a head of a relevant structural organ of the Control Chamber. They may not be deputies of the National Assembly of the Republic of Armenia, hold governmental posts or perform other paid activities except for scientific, educational and creative
Article 9. Procedure of Appointment of the Chairman, Vice-Chairman and Other Members of the Control Chamber
The Chairman of the Control Chamber shall be appointed by the National Assembly of the Republic of Armenia for the term of office of six years by recommendation of the Chairman of National Assembly, The Vice-Chairman and heads of structural departments of the Control Chamber shall be appointed to their positions by order of the Chairman of the National Assembly of the Republic of Armenia upon submission of the Chairman of the Control Chamber.
Other members of the Control Chamber shall be nominated by the Chairman of the Control Chamber.
Article 10. Powers of the Chairman of the Control Chamber
The Chairman of the Control Chamber shall:
a) act on behalf of the Control Chamber in relations with governmental and non-governmental bodies;
b) submit suggestions to the Chairman of the National Assembly as to the appointment and recall of the Vice-Chairman and of heads of structural organs of the Control Chamber;
c) give orders as to the organization of activities of the Control Chamber;
d) call deliberations of the College of Control Chamber, preside the sessions, sign the resolutions and the minutes of these sessions, the references and conclusions prepared by the Control Chamber;
e) submit to the National Assembly the conclusions of the Control Chamber on:
· the annual statement of the Government on the implementation of the State Budget;
· the government statement on the implementation of the Annual Program of Privatization and Denationalization'of public enterprises and projects of unfinished construction;
· the annual statement of the Central Bank.
f) submit to the Standing Committee on Finance and Loan, Budgetary and Economic Affairs for subsequent approval by the National Assembly:
The Statute of the Control Chamber;
The annual program of Control Chamber activities including the corrections and amendments to be made;
The Annual Report of the Control Chamber.
The Chairman of the Control Chamber, and in the absence of the latter the Vice-Chairman, are entitled to participate in deliberations and sessions organized by the Committees and the National Assembly.
Other members of the Control Chamber may participate in these deliberations and sessions on the invitation of the Chairman, the Deputy Chairmen of the National Assembly, and of the Chairmen of Standing Committees of the National Assembly.
Article 11. Termination of Powers of the Chairman of the Control Chamber
The powers of the Chairman of the Control Chamber may be terminated before the expiration of his term of office upon:
a) the resolution of the National Assembly;
b) the resignation of the Chairman of the Control Chamber of office;
c) the loss by the Chairman of the Control Chamber of the citizenship of the Republic of Armenia;
d) the issue of a definitive ruling on conviction or legal recognition of incapability of the Chairman of the Control Chamber;
e) the death of the Chairman of the Control Chamber.
The resolution of the National Assembly on early termination of powers of the Chairman of Control Chamber shall be adopted by majority of the total number of votes of deputies.
The letter of resignation of the Chairman of the Control Chamber shall be addressed to the Chairman of the National Assembly. The latter shall inform the deputies about the resignation of the Chairman of the Control Chamber at the next session of the National Assembly.
If after fifteen days of the publication of the resignation letter, but no later than within one month, the
Chairman of the Control Chamber repeats his resignation of office, then a record on the termination of his powers shall be drawn up to be signed by the Chairman of the National Assembly.
In case of death of the Chairman of the Control Chamber, as well as of an appropriate reference on the loss of citizenship of the Republic of Armenia, the conviction or recognition of incapability by a final court ruling, a protocol shall be drawn up on the early termination of powers that shall be signed by the Chairman of the National Assembly.
Article 12. Jurisdiction of the College of the Control Chamber
The College of the Control Chamber shall:
a) discuss and adopt for approval by the National Assembly the following documents submitted by the Chairman of the Control Chamber:
The draft of the Statute of the Control Chamber;
The draft of the annual program of activities of the Control Chamber, including the drafts of amendments and supplements to be made therein;
The Annual Report of the Control Chamber;
b) discuss and adopt for presentation to thc National Assembly the following conclusions submittcd by the Chairman of the Control Chamber concerning:
The Annual Budgctary Statemcnt of the Government,
Ihe Government Statement on the implementation of Annual Program of Privatization and Denationalization of public enterprises and projects of unfinished construction;
Tne Annual Statement of the Central bank.
c) discuss in the presence of the Chairman of Control Chamber and approve:
For submission to the National Assembly, the semi-annual information, about implementation of the Statc Budget, the use of loans and credits provided by other states and international organizations, the course of execution of programs of privatization and denationalization.
Methodical instructions concerning the performance of studies and analyses by the Control Chamber.
Based on the studies to be made and the applications derived from the Committees of the National Assembly, the College of Conltol Chamber is authorized to supply suggestions to the National Assembly regarding the amendments in the annual programs of works of the Control Chamber.
The College of the Control Chamber may discuss and adopt resolutions on the organozation of auditing activities, encouragement of the members of the Control Chamber and imposing of disciplinary penalties.
Deliberations of the College of Control Chamber shall be summoned by the Chairman of the Control Chamber when necessary, but no less, than tvice a month. The minutes of the deliberations of the College of the Control Chamber shall be taken. The minutes shall be signed by the Chairman of the Control Chamber.
The meetings of the College of the Control Chamber shall have a quorum when more than half of the College members are present.
The meetings of the College of the Control Chamber shall be chaired by the Chairman of the Control Chamber, and in the latter's absence by the Vice-Cbaimian.
The decisions at the meetings of the College of the Controt Chamber shall be adopted by vote, if the majority of the College members voted affirmatively. In case of split vole the Chainuan of the Control Chamber shall he entitled to have a casting vote
Deputies of the National Assembly may attend the deliberations of the College of the Control Chamber, and the presence of heads of govermental, ministerial, other public bodies, as well as of enterprises, institutions and organizations, and of other natural persons shall be by invitation of the Chairman of the Control Chamber.
Forms of the Activity of the Control Chamber
Article 13. The Statute of the Control Chamber
The Statute of the Control Chamber shal regulate the activity of the Control Chamber, define the structure of the Control Chamber, the personnel of the College, the rights and duties of its members.
The Statute of the Control Chamber shall be approved by the National Assembly of the Repubhc of Armenia.
Arlicle 14. The Annual Plan of the Control Chamber
The Annual Plan of activities of the Control Chamber shall be submitted to the National Assembly at least one month prior to the beginning of the budgetary year.
The Annual Plan shall define the activities of the Conirol Chamber with due regard for the substance and schedule of the audit.
The Annual Plun of activities of the Control Chamber shall be drafted taking into account the suggestions made by the Committees of the National Assembly as well as of tlie deputies.
Aftcr approval by the resolution of the National Assembly of the Republic of Armenia the Annual Plan of Control Chamber activities shall be published in the "Official Bulletin of the Republic of Armenia".
Article 15. The Annual report of the Control Chamber
The results of the activity of the Control Chamber shall be summarized up in the Annual Report.
After approval by the College of the Control Chamber, the Annual Report shall be submitted to the National Assembly of the Republic of Armenia no later than within three months of the end of the budgetary year.
After approval by the National Assembly, the Annual Report of the Control Chamber shall be published in the "Official Bulletin of the Republic of Armenia".
Article 16. Half-year References of the Control Chamber
At the beginning of each half-year of the budgetary year, the Control Chamber submits a reference to the deputies of the National Assembly on the course of implementation of the State Budget during the preceding half-year, the use of foreign loans and credits obtained from other states and international organizations, the course of implementation of the Program of Privatization and Denationalization.
The half-year references are drafted on the basis of Quarterly Statements of the Government. Within 40 days after the lapse of each quarter the government submits to the Control Chamber a reference on the implementation of the State Budget of the Republic of Armenia, the use of loans and credits provided by other states and international organizations, implementation of the programs of privatization and denationalization and on the control of their implementation.
Article 17. Cooperation of the Control Chamber with Legal Entities
When conducting an audit the Control Chamber may cooperate with other public bodies that implement control activities.
Article 18. Cooperation of the Control Chamber with International Organizations
The Control Chamber shall cooperate with analogous international agencies and organizations, may conclude agreements on cooperation with these, delegate its members to work in international auditing agencies.
The Control Chamber may be a member of international organizations associating analogous bodies and organizations.
Article 19. Financing of the activity of Control Chamber
The operational costs of the Control Chamber shall be covered from a separate budget item.
The structural units of the National Assembly of the Republic of Armenia shall extend organizational, technical and other assistance to the Control Chamber personnel.
Rights and Duties of the Members of the Control Chamber
Article 20. Basis for Conducting the Audit
The auditing shall be implemented on a basis of a warrant issued by the Chairman of the Control Chamber
proceeding from the Annual Plan of the Control Chamber, in which warrant the objectives, the term and the auditor charged with the conduct of an audit shall be specified.
Article 21. Rights of the Auditor
The member of Control Chamber charged with conducting an audit is entitled to demand documents, data, explanations and other references that are directly related to the objectives of the audit. When needed the specialists of the audited body may be involved in the audit according to the specified procedure.
Article 22. Duties of the Auditor
When conducting an audit the auditor shall:
a) present to the head of an audited entity the warrant to conduct the audit;
b) make an unbiased and comprehensive collection of data and facts pertaining to the subject of the audit and draw up a protocol;
c) respect the legally protected rights and interests of the audited body;
d) try not to preclude, as far as possible, the orderly activities of the audited body;
e) familiarize the officials of the audited body with their rights and duties;
f) inform the officials of the audited body of the results of the audit.
Article 23. Responsibility of the Personnel of the Control Chamber
The members of the Control Chamber shall execute their statutory duties in good faith and defend the public interest.
Pursuant to the existing legislation the officials of the Control Chamber shall be responsible for unbiased auditing conducted by the Control Chamber, and shall incur liability for misrepresentation of the audit results, as well as for publication of confidential information related to state, banking and commercial secrets.
Any publication of preliminary assessment and conclusions by the members of the Control Chamber and other official persons before the Control Chamber has adopted the resolution on the results of auditing, shall be forbidden.
Unlawful actions of the officials of the Control Chamber shall be appealable at law.
Transitional Provisions
Article 24. Transitional Provisions
The first Chairman of the Control Chamber shall present the Statute of the Control Chamber to the Standing Committee of the National Assembly of the Republic of Armenia on Finance and Loan, Budgetary and Economic Affairs of the National Assembly of the Republic of Armenia within one month free of the approval of the College of the Control Chamber.
The first Annual Plan of Activities of the Control Chamber shall be drafted and approved for the budgetary year 1997.
Entering of Law into Effect
Article 25. Entering of Law into Effect
This Law shall enter into effect on the date of its issue.
From the moment of issue of this Law, the Law of the Republic of Armenia "On the Control Chamber Affiliated with the Supreme Council of the Republic of Armenia" shall be considered as being no longer in force.
President of the Republic of Armenia
Levon Ter-Petrosyan
25 June, 1996
AL-65
| 10.03.1999 | |
| 24.10.2000 |
