LAW 94 08/09/1992
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LAW No. 94 Republished*) of September 8th, 1992on the organization and operation of the Court of AuditISSUED BY: The Parliament of RomaniaPUBLISHED IN: The Official Gazette of Romania No. 116 of March 16th, 2000– The initial document was published in The Official Gazette of Romania no. 116 of March 16th, 2000._________ Note C.T.C.E.: For using in court, only the text in the Romanian language has legal foundation. *) Republished on the grounds of Article II of the Law no. 204/28.12.1999 for the modification and completion of the Law no. 94/1992 regarding the organization and operation of the Court of Audit, published in "Monitorul Oficial al Rom�niei" (Official Gazette of Romania) Part I, no. 646/30.12.1999 by re-numbering the articles.Chapter I General ProvisionsArticle 1
(1) The Court of Audit is the supreme body of financial control on the formation, administration and use of the financial resources of the State and the public sector. The Court of Audit also has jurisdictional powers, as provided by the present law.(2) The Court of Audit is attached to Romanian Parliament and functions independently, in keeping with the provisions of the Constitution and of the laws of the Country.(3) In the administrative-territorial units the Court shall exercise its functions through the county chambers of audit.(4) The Court has its seat in the capital of the Country, and the chambers of audit have theirs in the county towns and in the Municipality of Bucharest.Article 2
(1) The Court of Audit shall autonomously decide on its control programme.(2) The control activities of the Court of Audit shall be initiated ex officio and can be stopped only by Parliament, and only when it exceeds its competences provided by law.(3) The decisions of the Chamber of Deputies or of the Senate, asking the Court of Audit to undertake a control within the limits of its competence, shall be binding. No other public authority can oblige it to take any action.Article 3
(1) The Court of Audit shall forward to Parliament and, through the county chambers of audit, to the local councils, reports in the domains covering its competence.(2) The annual report of the Court of Audit shall be published in the "Monitorul Oficial al Romaniei".Article 4
(1) The Court of Audit shall have free access to deeds, documents and information necessary for its control and jurisdictional functions, whatever might be the natural or legal persons holding them.(2) All legal and natural persons subject to the control or jurisdiction of the Court of Audit shall be obliged to make available the deeds, documents and information requested at the terms established by the Court, and the Court shall have free access to their seats and offices if it decides to make the control or examination on the spot.(3) If in the exercise of its functions the Court of Audit takes cognizance of information that are State, office, commercial, or individual secrets, it shall be obliged to observe their secret character and to reveal them only to the entitled authorities.Article 5
The Court of Audit shall draw up its own budget, which shall be distinctly provided in the State budget.Article 6
The remuneration of the staff of the Court of Audit shall be established by law*)._____________ *) See the Law No. 50/1995 on the remuneration of the members and staff of the Court of Audit, published in "Monitorul Oficial al Rom�niei", Part I, no. 107 of 31 May 1995.Article 7
(1) The Court of Audit may participate in the activity of specialized international bodies, and may become a member of these.(2) The Court of Audit may collaborate with similar international bodies, and may exercise, in their name, the control over the administration of the funds put at Romania's disposal, if by treaties, conventions, or other international agreements this competence is established.Chapter II Organization and Management of the Court of AuditArticle 8
(1) The Court of Audit shall be composed of: two Subsequent Control Sections, the Jurisdictional Section, the Jurisdictional Board of the Court and the county and Municipality of Bucharest chambers of audit. The Court of Audit shall have a General Secretariat.(2) Financial public prosecutors shall function attached to the Court of Audit.Article 9
The Court of Audit shall have 25 members and they shall be counsellors of audit. They shall form the plenum of the Court.Article 10
(1) The management of the Court of Audit shall be exercised by the plenum, by the managing committee, by the President and the vicepresidents of the Court, who shall all be counsellors of audit.(2) The managing committee shall be composed of the President of the Court, of its vice-presidents, of the section presidents, and of five counsellors of audit, chosen by the plenum of the Court.(3) The Financial Public Prosecutor General and the Secretary General shall participate in the sittings of the plenum.(4) Highly qualified specialists from different fields of activity related to the Court of Audit's competence may participate as guests in the sittings of the Court's plenum and of the managing committee.Article 11
(1) The sections shall be led by a counsellor of audit, who shall function as president of that section.(2) The Subsequent Control Sections are composed of 13 counsellors of audit and of financial controllers. They are divided into sectorial divisions and territorial directorates. The divisions are led by the counsellors of audit. Within the divisions, specialised directorates may be organised.(3) The Jurisdictional Section is both an instance of first resort and one of recourse, and it shall be composed of nine counsellors of audit.Article 12
The Jurisdictional Board of the Court is an instance of first resort, it is composed of financial judges, and it is led by a board president.Article 13
(1) The county chamber of audit is composed of the financial control department and the jurisdictional board.(2) The financial control department is composed of financial controllers, and is led by a chief of department.(3) The jurisdictional board is composed of financial judges, and is led by a president.Article 14
(1) Attached to the Court of Audit shall be the Financial Public Prosecutor General and the financial public prosecutors.(2) The financial public prosecutors shall exercise their powers attached to the Court's sections, to the Jurisdictional Board of the Court, and to the county chambers of audit.Article 15
(1) The General Secretariat shall be led by a Secretary General.(2) Within the framework of the General Secretariat there shall function departments for research, syntheses and legislation, for methodological and documentation standards, for data processing, for internal and external relations, for finance and accounting, and for personnel, secretariat, and administration.Chapter III Control Powers SECTION I General provisionsArticle 16
(1) The Court of Audit shall exercise its control powers on the formation, administration and use of the financial resources of the State and the public sector, as well as on the management of the public and private patrimony of the State and of the territorial-administrative units.(2) Through its control, the Court of Audit shall aim at the observance of the laws in the management of the material and financial means.Article 17
In order to perform the duties provided under Article 16, the Court of Audit shall control: (a) the formation and use of the resources of the State budget, of the State social security budget, and of the budgets of the territorial-administrative units, as well as the transfer of funds among these budgets; (b) the constitution, use and management of the special funds and of the treasury funds; (c) the formation and management of the public debts and the situation of the Government guarantees for internal and external credits; (d) the use of budgetary allotments for investments, of the subsidies and transfers and of other forms of financial support from the State or territorial-administrative units; (e) the constitution, management and use of the public funds by the self-managed public institutions and by the public institutions established by law, as well as by the autonomous State social security bodies; (f) the situation, evolution and management of the public and private patrimony of the State and of the territorial-administrative units by the public institutions, self-managed public companies, national firms and companies, as well as the concession or renting of assets, belonging to the public property; (g) the formation, use and management of the financial resources regarding the environmental protection, improvement of living and working conditions; (h) other domains which, under the law, are within the Court's competence.Article 18
The control provided under Article 17 shall be exercised over: (a) the State and territorial-administrative units, in their capacity of legal persons of public law, with their public services and institutions, whether self-managed or not; (b) the National Bank of Romania; (c) the self-managed public companies; (d) the trading companies in which the State, the territorial-administrative units, the public institutions or the self-managed public companies hold, alone or jointly, wholly or more than a half of the registered capital; (e) the self-managed social security bodies or of another kind, which are administrating goods, values, or funds under an obligatory legal regime if this should be provided by law or by their memoranda of association.Article 19
The Court of Audit may decide to perform controls also over other legal persons than those mentioned under Article 18, which: (a) benefit by Government-guaranteed credits, by subsidies or by other forms of financial support from the State, from the territorial-administrative units or from the public institutions; (b) under a contract of concession or renting, administer goods belonging to the public or private estate of the State or of the territorial-administrative units.Article 20
(1) The control over the execution of the budgets of the Presidency, Government, Supreme Court of Justice and Constitutional Court shall be exercised only by the Court of Audit.(2) The Court of Audit shall control the execution of budgets of the Chamber of Deputies and Senate only upon the request of the Standing Bureau of each Chamber. The result of control should be submitted to the Standing Bureau for proceeding.(3) The control of the budget of the Court of Audit shall be exercised by a commission set up for this purpose by the two Chambers of the Parliament.(4) The Court of Audit shall submit to the Parliament, for its approval, during its first session of the year, the own proposed execution budget, with the endorsement of the commission provided under the paragraph (3) above.Article 21
The control exercised by the Court of Audit shall be subsequent and concerns the observance of the legal provisions regarding the administration and use of the public funds. SECTION 2 Subsequent controlArticle 22
The Court of Audit shall have as its main duty the checking of: (a) the annual general execution account of the State budget; (b) the annual execution account of the State social security budget; (c) the annual execution accounts of the local budgets; (d) the annual execution accounts of the budgets of the special funds; (e) the accounts of the treasury funds; (f) the annual account of the State public debt and the situation of the governmental guarantees for internal and external credits received by other legal persons.Article 23
In exercising the duty provided under Article 22, the Court of Audit, on the basis of its own control programme, shall check up, during the budgetary year and at its end: (a) the accounts of the public money administration, of other values, and of the public material goods; (b) the execution of cash accounts of the public budgets; (c) the execution accounts of the subsidies and the budgetary allotments for investments granted to other beneficiaries than the public institutions; (d) the balance sheets and the execution accounts of the official persons entitled to authorize credits and of the administrators managing funds subject to the public budget system; (e) the accounts of the operations regarding the public debts.Article 24
It shall be within the competence of the Court of Audit to establish the minimal value limits from which the accounts mentioned in the preceding article shall be subject to its control in each budgetary year.Article 25
By checking the accounts the Court shall ascertain whether: (a) the accounts subject to its control are accurate and in accordance with reality, and if the inventory of the public patrimony was carried out at the terms and under the conditions stipulated by the law; (b) the income of the State, of the territorial-administrative units, of the State social security and of the public institutions wholly or partially financed from the outside the budget means was legally established and collected at the terms stipulated by the law; (c) the expenditures were incurred, liquidated, authorized, paid, and registered according to the legal stipulations and in accordance with the provisions of the budgetary law; (d) the modifications of the initial provisions of the budgets are authorized, and whether they were made under the provisions of the law; (e) the subsidies and allotments for investments were granted from the budget or from special funds, under the law, and whether they were utilized in keeping with the established purposes; (f) the contracting of national debts, the reimbursement of their due instalments, and the payment of the appertaining rates of interest were made under the law; (g) the claims and obligations of the State and of the territorial-administrative units are justified or guaranteed, and whether the assets are protected according to the law.Article 26
The Court shall also examine: (a) the legality of concessioning or renting of the assets belonging to the public property; (b) the quality of the financial management from the savings, effectiveness and efficiency point of view.Article 27
(1) Through its controls at the legal persons provided under Article 18, the Court of Audit shall mainly have in view: (a) the accuracy and reality of the accounting balance sheets and of the profit and loss accounts; (b) the fulfilment of the financial obligations towards the budget or other funds established by law; (c) the utilization of the funds allotted from the budget or from special funds, according to the established purpose; (d) the quality of economic and financial management, if the rights of the State, of the territorial-administrative units or of the public institutions are thereby affected or obligations are created in their charge.(2) The Court of Audit shall also check up the way of formation, management and utilization of the financial resources of the State Property Fund and the way in which this one carries out the obligations provided under the law in relation to the trading companies.Article 28
The aims of the controls of the Court of Audit ordered by the Chamber of Deputies or by the Senate or ordered by the Court at the legal persons mentioned under Article 19 shall be established by them through a decision and shall be brought to the cognizance of the interested parties. SECTION 3 Procedures of controlArticle 29
(1) After auditing the accounts, the Court of Audit alone is competent to discharge the management.(2) Any decision of the executive authority with regard to the discharge of management is only a temporary one.Article 30
(1) The Court of Audit shall exercise the control over the accounts at its seat or on the spot.(2) The financial controllers designated to check the accounts shall draw up reports presenting their findings and conclusions and formulating proposals regarding the steps to be taken as concerns the situation of accounts.(3) In case the accounts presented do not comply with the conditions required for their audit, the controllers shall return them to their holders, setting a term to their completion or remaking, as the case may be. If the holders of the accounts do not comply with this measure, the completion or remaking of the accounts shall be done at their expense by a chartered accountant appointed by the Court of Audit.Article 31
(1) The reports on the accounts shall be examined by a panel composed as follows: (a) three counsellors of audit from the Subsequent Control Section; (b) the chief of the financial control department of the county chamber of audit and two financial controllers.(2) On the reports, the panel thus constituted shall pronounce an interlocutory decision ordering either the discharge of management or the submission of the case to the Jurisdictional Board of the Court, or the jurisdictional board of the chamber of audit, as the case may be, in order to establish the juridical responsibility under the law.(3) The panel may also order the return of the report for completion or remaking, as the case may be.(4) If, after the examination of the report, of the deeds and documents on which it is based, it shall be found that there have been committed facts that, under the criminal law, are considered offences, the panel shall order the notification of the competent criminal prosecution bodies, adjourning the examination of the case.(5) During the examination of the report, the panel may ask for more explanations from the holders of accounts or from other persons capable to supply them.(6) If there is a danger of alienation of the goods belonging to the responsible person, the panel mentioned under paragraph (1) may request the Jurisdictional Board that is to be invested with the trial of the cause to approve the measures of conservation within the limits of the damage found.(7) The financial public prosecutor may also participate in the sittings in which the reports on the accounts are examined.Article 32
The discharge of management shall not constitute a ground for exoneration from juridical responsibility.Article 33
The interolocutory decision ordering the submission of the case to the jurisdictional board or the discharge of management shall be communicated to the interested parties and to the financial public prosecutor.Article 34
A complaint may be lodged with the jurisdictional board, within 30 days as from the communication, against the interlocutory decision ordering the discharge of management.Article 35
For well grounded reasons, within one year as from the pronouncement of the interlocutory decision ordering the discharge of management, the examining procedure of the account may be re-opened.Article 36
(1) In the situation in which, as a result of the checks effected during the execution of the budget at the legal persons mentioned under Articles 18 and 19, the control bodies of the Court of Audit shall ascertain facts through which damages or financial infringements were caused, they shall draw up minutes on their findings, under the conditions provided by the law.(2) The documents on the findings thus drawn up shall be sent within 5 days to the financial public prosecutor by the counsellors of audit of the control divisions or by the chiefs of the financial control departments of the county chambers of audit, as the case may be, together with their suggestions.Article 37
(1) In all the cases, the financial public prosecutor shall pronounce, within 10 days from his receiving the documents, his opinion on the minutes on the findings and shall draw up a deed of notification to the competent jurisdictional board, a notification deed to the criminal prosecution bodies, or a quashing deed, as the case may be.(2) The financial public prosecutor may order, with motivation, the return of the minutes on the findings for completion or remaking of the control.(3) The notification deed of the jurisdictional board and the quashing deed shall be communicated to the interested parties.(4) When there is a danger of alienation of the goods belonging to the responsible person, the financial public prosecutor notified according to Article 36, paragraph (2) may solicit from the jurisdictional board which is to be invested with the trial of the cause the agreement for taking measures of conservation within the limits of the damage found.Article 38
(1) Against the quashing deed, the interested parties may lodge a complaint within 30 days as from the communication. The complaint shall be settled by the Financial Public Prosecutor General.(2) In case of admission of the complaint, the Financial Public Prosecutor General may order the notification of the jurisdictional board or of the competent criminal prosecution body, or the return of the file for completion or remaking of the control, as the case may be.Article 39
(1) Against the resolution of the Financial Public Prosecutor General, within 30 days after the communication, the interested party may lodge a request for re-examination with the Court of Audit in the composition provided under Article 56.(2) In case the Court of Audit accepts the request for re-examination, it shall order the notification of the jurisdictional board competent to judge the cause in first instance, or of the competent criminal prosecution body, as the case may be.Chapter IV Jurisdictional Powers SECTION 1 Material and territorial competence of the instances of the Court of AuditArticle 40
(1) The jurisdictional board shall judge and decide in the first instance with regard to the payment of civil compensations for damages caused and of fines for financial infringements committed by administrators, managers, and book-keepers as well as by other persons under the jurisdiction of the Court of Audit, according to the law, over which it has been informed on the basis of Article 31, paragraph (2) and Article 37, paragraph (1).(2) The jurisdictional board shall judge and decide with regard to the payment of civil compensations for damages caused by other persons too, who have participated in the production of the above-mentioned damages, together with those provided under paragraph (1).Article 41
The jurisdictional board shall, in the first instance, judge the legal actions presented against acts of imputation by the administrators, managers, book-keepers as well as by other employees who also participated, together with the precedent ones, in producting the damages caused to the legal persons provided under Article 18, referring to the formation, management, and use of the financial resources of the State and of the public sector as well as to the management of the public and private patrimony of the State and the territorial-administrative units.Article 42
The jurisdictional board shall, in the first instance, judge the objections presented against the decisions delivered, according to Article 95, paragraph (1) by the chiefs of the control departments of the county chambers of audit.Article 43
The jurisdictional board shall, in the first instance, judge the complaints presented against the interlocutory decision by which the panel set up according to Article 31, paragraph (1) have ordered the discharge of management.Article 44
The jurisdictional board of the county and the Municipality of Bucharest chambers of audit shall judge the causes under Articles 40 - 43 concerning the territorial-administrative units and public institutions, self managed public companies of local interest, branches and offices of the self-managed public companies of national interest, as well as the companies, national firms and trading companies in which the State or the local public administration authority own the majority of the registered capital, which have their seat on the territories of the respective county or the Municipality of Bucharest, where the county or the Municipality of Bucharest chambers of audit operate. Likewise, the jurisdictional board shall judge the causes regarding the observance of the provisions under Article 19.Article 45
The causes that do not fall within the competence of the jurisdictional boards of the county chambers of audit shall be judged by the Jurisdictional Board of the Court of Audit.Article 46
The Jurisdictional Division shall, in the first instance, judge the objections presented against the decisions delivered, according to Article 95, paragraph (1) by the presidents of the control sections of the Court.Article 47
The Jurisdictional Section shall, in the first and last instance, judge: (a) concurrences of jurisdiction between jurisdictional boards; (b) petitions to transfer causes from one jurisdictional board to another.Article 48
(1) The Jurisdictional Section shall, in the last instance, judge petitions of recourse directed against interlocutory decisions and sentences delivered by the jurisdictional boards as well as those against sentences passed by the Jurisdictional Section as a first instance, in the causes provided under Article 46.(2) The Jurisdictional Section shall, in the last instance, also judge the jurisdictional actions for cancellation declared against the final decisions of the jurisdictional boards, given in cases provided under Article 43.Article 49
The Court of Audit shall, in the last instance, judge: (a) jurisdictional recourses of cancellation declared by the Financial Public Prosecutor General against the final decisions of the jurisdictional boards and of the Jurisdictional Section except for those provided under Article 48 paragraph (2); (b) concurrence of jurisdiction that appears between the Jurisdictional Section and the jurisdictional boards; (c) petitions for re-examination presented in accordance with Article 39 paragraph (2), against the verdict of the Financial Public Prosecutor General passed on deeds of quashing.Article 50
The concurrence of jurisdiction between the instances of the Court of Audit and the courts of law shall be settled by the Supreme Court of Justice. SECTION 2 Investiture of the instances of the Court of AuditArticle 51
(1) The Jurisdictional Board shall be invested by the intimation of the panel set up according to Article 31 paragraph (1), by the intimation of the financial public prosecutor, by the appeal against the deed of imputation made by the person forced to pay and by the petition of appeal against the decision passed in accordance with Article 95 paragraph (1), by the heads of the control departments of the county chambers of audit.(2) The jurisdictional board shall also be considered lawfully invested in case that it admitted the complaint against the interlocutory decision passed by the panels set up according to Article 31, paragraph (1), by which they decided the discharge of management as well as in case that its notification has been ordered by the Court of Audit, under the provisions of Article 39 paragraph (2).Article 52
The Jurisdictional Section shall be invested through the petition of jurisdictional recourse, of jurisdictional recourse of cancellation, in the cases provided under Article 48 paragraph (2), the petition to settle the concurrence of jurisdiction for the cases provided by Article 47, subparagraph (a), the petition to transfer the case, as well as through the objection submitted against the decision passed, according to Article 95 paragraph (1), by the presidents of the Control Sections of the Court.Article 53
The Court of Audit, composed according to Article 56 shall be invested through the petition of jurisdictional action for cancellation, except for the cases provided under Article 48, paragraph (2), through the petition to settle the concurrence of jurisdiction for the cases provided under Article 49 subparagraph (b), and the petition for reexamination submitted according to Article 39, paragraph (2) against the verdict given by the Financial Public Prosecutor General over the deed of quashing. SECTION 3 Structure of the instances of the Court of AuditArticle 54
The causes given in the competence of the jurisdictional boards shall be trialed by a single judge.Article 55
The causes given in the competence of the Jurisdictional Section shall be judged by a panel composed of three counsellors of audit, except those provided under Article 46, which shall be judged by a single counsellor of audit.Article 56
The causes referred to under Article 49 shall be judged by a panel composed of five counsellors of audit from the jurisdictional Section of the Court of Audit.Article 57
The participation of the financial public prosecutor in the sittings of judgment of the jurisdictional boards, of the Jurisdictional Section and of the Court of Audit composed as provided under Article 56 shall be binding. SECTION 4 Special rules on the judgment of causes in the instances of the Court of AuditArticle 58
(1) In case the notified jurisdictional board considers that it is not competent from a material or territorial point of view, as the case may be, it shall decline its competence in favour of the competent board.(2) A recourse within the legal term from the communication can be declared against the decision of declining the competence.Article 59
(1) The interested party and the financial public prosecutor may request to the Jurisdictional Section to transfer the case from one jurisdictional board to another.(2) The debates on the request to transfer trials shall take place in the council chamber and the decision shall be final.(3) The transfer of a cause may be initiated ex officio by the Jurisdictional Section when, by judging the recourse, it has quashed the decision of the jurisdictional board, and considers that the judgment in first resort of the cause cannot be trialed by the same board.Article 60
(1) The legal action against imputation deed shall be lodged with the jurisdictional board competent to settle it and should be motivated in writing, within the same time limits stipulated by law for its presentation.(2) The legal action shall be introduced in as many copies as there are parties in the trial as well as one more copy for the financial public prosecutor.Article 61
(1) At the request of the instances of the Court of Audit, the executive officers of the ministries, of the other interested central or local public institutions and of other legal persons shall be obliged to make available to them official deeds, documents, and information necessary for judging the causes they are invested with.(2) If the judgment of the cause has been delayed because of the non-fulfilment of this obligation, the instance may administer to any responsible natural or legal person, a fine of 10,000 lei for each day of delay.(3) Against the interlocutory decision of fining, a complaint may be presented within 15 days after the communication, and it must be settled by the panel that has administered the fine. The interlocutory decision by which the complaint is settled shall be final and executory.Article 62
(1) The sittings of judgment of the instances of the Court of Audit shall be public.(2) When there should be reasons that, owing to the public character of the sitting of judgment, the national security or State interests might be endangered, the instance can order a secret sitting. Even in this case, the parties can be assisted by a counsel for the defence.Article 63
In case that the demise or the laying under an interdiction of the person who is judged should supervene during the trial the boards or the Jurisdictional Division shall ex officio transfer the trial upon the successors or the trustee guardian, as the case may be, under the conditions provided by law.Article 64
(1) The hearing of a person as witness before the boards and the Jurisdictional Section shall take place only after an oath has been taken in the terms established by law.(2) The expert appointed in the cause shall also take the oath.Article 65
In case that, in causing the damage that constitutes the object of the trial, more persons participated who, according to the law, are jointly liable, and of whom only one or some have declared a legal action against the imputation deed, the jurisdictional board can, ex officio, extend the effects of the legal action or actions also upon the other persons who are involved, passing only one decision for all of them.Article 66
The boards and, repsectively, the Jurisdictional Section may proceed to the presenting of evidence and also to local investigations through other jurisdictional boards as well, under observance of the terms established by law.Article 67
(1) In the cases provided under Article 40 paragraphs (1) and (2) the jurisdictional board shall compulsorily order the taking of measures stipulated by law, with the aim of making amends for the prejudice resulted from the investiture act, of the payment of interests, fines, and costs.(2) The measures of conservation taken by the jurisdictional board shall be carried out by the competent territorial body of the Ministry of Economy and Finance*), which shall be obliged immediately to proceed to an identification of the movables and immovables and of any income of the defendant, and declare them unavailable in the limits of the value of the prejudice resulting from the investiture act, submitting the documents concluded to the instance.(3) The provisions of paragraph (2) shall also apply in the cases when the jurisdictional board has agreed to take measures of conservation according to Article 31 paragraph (6), or Article 37 paragraph (4), as the case may be, before being invested with the judgment of the cause.(4) Against the interlocutory judgment of the jurisdictional board which ordered or approved the measures of conservation a recourse can be declared, which does not suspend their execution._____________ *) See the Government Decision No. 447/1997 on the organization and functioning of the Ministry of Finance, published in "Monitorul Oficial al Rom�niei", Part I, No. 197 of 18 August 1997 with the subsequent modifications and completions.Article 68
(1) During the trial period of the legal action, at the request of the appellant or ex officio, in case the effects of the legal action have been extended to other responsible persons, as provided under Article 65, the jurisdictional board can order, if it has the necessary justifications, the falling into abeyance of the carrying out of the imputation act, until the sentence is passed.(2) The interlocutory judgment through which the falling into abeyance of carrying into effect of the imputation act has been ordered can be contested by a jurisdictional recourse.(3) The jurisdictional recourse suspends the enforcement of the interlocutory judgment.(4) The jurisdictional board, even ex officio, shall revoke the measure of the falling into abeyance of the carrying into effect of the imputation act, when it finds that the reason which has justified that measures has ceased.Article 69
(1) The jurisdictional board can suspend the judging of the notification deed or of the legal action when there is a legal impossibility or a circumstance which their judgment depends on, or a cause of force majeure.(2) The falling into abeyance shall be compulsory when, in connection with the same facts subject to the trial, the penal prosecuting bodies have also been informed, or when, in order to compensate the same prejudice subject to the trial, the legal person concerned has acted in another manner provided by law up to the final settlement of the cause.(3) The absence of the parties, legally summoned, shall not constitute a reason for suspending the trial of the cause, except the judgment of the legal action.(4) By concluding the falling into abeyance of the trial of the cause, the jurisdictional board shall also pass judgment on the measures of conservation previously ordered or approved, which it can maintain over the entire period of abeyance.(5) The interlocutory judgment through which the falling into abeyance of the trial of the cause has been ordered can be contested by recourse.(6) The jurisdictional board can, even ex officio, order the resumption of the trial of the cause, when it finds that the reason or grounds for its falling into abeyance have ceased.Article 70
In the case when, by being invested as provided under Article 31, paragraph (2) or Article 37, paragraph (1), the jurisdictional board shall find the existence of new material acts or new facts incumbent on the same responsible person or that other people participated in the perpetration of the same prejudice subject to trial, it shall bring to the debate of the parties the extension of the object of the trial, or the introduction of the persons in the cause, as the case may be.Article 71
(1) The decisions of the jurisdictional board shall be called sentences.(2) When judging the cause, the jurisdictional board shall pass sentence on the notification deed with which it has been invested according to Article 31, paragraph (2) or Article 37, paragraph (1), ordering: its admission and the obligation of the responsible person or persons to pay civil compensations and the interest practiced by the National Bank of Romania at the time when the sentence was passed, their obligation to pay the fine for financial infringements or the rejection of the notification deed, as the case may be.(3) If the financial infringement consists of the nonfulfilment by a legal person provided under Article 18 and Article 19, of the financial obligations towards the State, administrative-territorial units or public institutions, the jurisdictional board shall also order the transfer of the sums owed by that person, including and the delay increments due.(4) In case the person obliged to pay has declared a legal action, the jurisdictional board shall pass sentence both on the legal action and on the imputation deed, which it can maintain as a whole or in part, and correspondingly reduce the sum to be paid, or it can even cancel it.(5) In all cases, the jurisdictional board shall also pass sencence on the measures of conservation taken during the trial of the cause or approved before its investiture, and on the payment of the costs incurred by the State or by the parties.Article 72
The decisions pronounced by the instances of the Court of Audit shall not be subject to appeal.Article 73
Against the decisions pronounced in the first instance a recourse can be declared, which isn't limited to the grounds of quashing provided under Article 304 of the Code of Civil Procedure, the instance having the possibility of examining the cause in all respects.Article 74
(1) For all the parties and for the financial public prosecutor, the term of recourse shall be of fifteen days after the communication of the sentence.(2) In case of the interlocutory judgments provided under Article 67 paragraph (4), Article 68, paragraph (2) and Article 69, paragraph (5), the recourse term shall start from the passing of the decision.Article 75
(1) Upon request or ex officio, the recourse instance can order the falling into abeyance, until the decision is passed, of the enforcement of the decisions delivered by the first instance in the causes referring to the legal actions introduced against the imputation deeds.(2) This measure can be revoked, even ex officio, when the grounds which have justified it shall no longer be valid.Article 76
When, through a sentence passed in a recourse, several responsible persons have conjointly been obliged to pay civil compensations, but only one or just some of them have filed a recourse against it, the Jurisdictional Section may, upon request or ex officio, also extend the effects of the recourse or recourses to the other persons under obligation to pay, who are introduced in the cause, delivering only one decision against all of them.Article 77
The provisions of Article 67, paragraphs (1) and (2) regarding the measures of conservation, of Article 69, paragraphs (1), (2) and (3), referring to the falling into abeyance of the trial of the causes, as well as of Article 71, referring to the contents of the decision, shall also apply in case the Jurisdictional Section, on judging the recourse, shall have quashed the sentence of the jurisdictional board and re-judged the cause in first resort. SECTION 5 Special rules on the exercising of the extraordinary ways of attack to the instances of the Court of AuditArticle 78
A reconsideration petition can be filed in addition to the reconsideration cases provided under Article 322 of the Civil Procedure Code also when, subsequently to the final judgment of the cause: (a) a new document has been discovered containing an operation likely to change the situation of the responsibility established by decision, which the instance has not been aware of at the moment when the decision was passed; (b) it has been found that one or more entries in the account books have been omitted or are mistaken, determining a situation to be retained, which is not in accordance with reality; (c) when it was found that the prejudice had been caused by another natural person through his own action.Article 79
(1) The term in which the reconsideration petition can be filed is of thirty days after one of the circumstances provided under Article 78 has been discovered or noticed, but not later than a year after the decision, whose reconsideration is requested, has become final.(2) Up to the judgment of the reconsideration petition, the notified instance can order the falling into abeyance of the enforcement of the decision.Article 80
(1) In case when, subsequently to the moment when the decision has become final, it shall have been found that the latter has proved to be an essential violation of the law or that it is clearly groundless, the Financial Public Prosecutor General of the Court of Audit can file a recourse against it within a period of one year after the decision has become final.(2) Upon the request of the Financial Public Prosecutor General, of the parties, or ex officio, the instance constitued according to Article 56, can order the falling into abeyance of the enforcement of the contested decision.(3) In case the recourse is admitted for cancellation, the instance may modify the sentence or it may quash and retain it and shall rejudge on the substance of the case. Nevertheless, in case of quashing for lack of competence, the cause shall be forwarded for rejudging to the competent instance or to other competent body with jurisdictional activity, according to the law. SECTION 6 Ways of recourse at the judicial instancesArticle 81
(1) Against the decisions pronounced in first and last instance by the Jurisdictional Boards of the county and the Municipality of Bucharest chambers of audit, as well as against the interlocutory decisions stipulated under Article 61 paragraph (3), a petition of appeal may be issued at the administrative solicitor's office of the Appeal Court of the unit where the county or Municipality of Bucharest chambers of audit have their seat.(2) Against the decisions pronounced in first and last instance by the Jurisdictional Board of the Court of Audit, a petition of appeal may be issued at the administrative solicitor's office of the Appeal Court of Bucharest.Article 82
(1) Against the decisions pronounced in last instance by the Jurisdictional Section of the Court of Audit, a petition of appeal may be issued at the administrative solicitor's office of the Supreme Court of Justice. A petition of appeal against the decision pronounced by the Court of Audit, in the panel of 5 counsellors of audit, may be issued at the same section of the Supreme Court of Justice.(2) The petition of appeal provided under the para. (1) may be issued by the parties and the financial public prosecutor general.Article 83
The petitions of appeal mentioned under Articles 81 and 82 shall be issued in a 15 days term since the communication of the decision pronounced by the above mentioned instances.Article 84
(1) Solving the issued petitions of appeal, the administrative solicitor's office may sustain or overrule them.(2) If the petition of appeal is sustained, the competent administrative solicitor's office may keep the cases to be judged in first instance or may send them to be solved, again, to the instance of the Court of Audit which has pronounced the decisions against which the petitions of appeal were issued at the administrative solicitor's office.Article 85
The irrevocable decisions of the administrative solicitor's offices are sent to the executory jurisdictional instances within the Court of Audit. SECTION 7 Special rules of the enforcement of the decisions of the instances of the Court of AuditArticle 86
The executory instance shall be the jurisdictional board which has settled the cause in the first instance.Article 87
(1) In case that a recourse has been filed against the decision passed in the first instances, the Jurisdictional Section shall send an abstract from the decision passed by it to executory instance in order to enforce it.(2) On the basis of the final sentences passed by the jurisdictional bodies of the Court of Audit or, as the case may be, on the basis of the irrevocable decisions pronounced by the instances of the administrative solicitor's office, the executory instance shall communicate immediately to the competent territorial bodies of the Ministry of Finance or, as the case may be, to the crediting legal person, an executory order of distraint of civil reparations and interests due and other sums owed to the state, the territorial-administrative units or the public institutions, and of the legal expenses, that order standing for a writ of execution.(3) On the basis of this order, the bodies provided under the preceding paragraph shall proceed to enter sums owed in the debtor's register, and to the judicial execution, in the terms established by law.Article 88
During the period of distraint, on the basis of the writ of execution stipulated under Article 87, paragraph (2), the persons interested may issue a petition of appeal against the distraint according to the provisions of the Code of Civil Procedure.Chapter V Reporting and advisory prerogatives and other competencesArticle 89
(1) Within six months after the reception of the accounts provided under Article 22 from the bodies competent to draw them up and compulsorily transmit them, the Court of Audit shall compose a Public Annual Report, which it shall submit to Parliament.(2) The annual reports referring to the local public finances shall be submitted by the county chambers of audit to the deliberating public authorities of the territorial-administrative units.Article 90
The Annual Public Report shall include: observations of the Court of Audit on the budgetary execution accounts subject to its control; conclusions resulting from the controls ordered by the Chamber of Deputies or by the Senate or carried out at self-managed public companies, at trading companies with integral or majority State capital, and at other legal persons under the control of the Court; violations of the law found and measures taken against those held responsible; other aspects which the Court considers necessary.Article 91
The Court of Audit can submit to Parliament, or, through the county chambers of audit, to the deliberating public authorities of the territorial-administrative units, reports in the domains of its competence, whenever it shall consider necessary.Article 92
The Court of Audit shall express its advisory opinions: (a) at the request of the Senate or of the Chamber of Deputies, on the draft of the State budget and on bills in the domain of finance and public accounting or through whose application could result a decrease in income or an increase in expenditure approved by the budget law; (b) on the setting up by the Government or by the ministries of specialist bodies subordinated to them.Article 93
The Court of Audit, as a financial control body, in fulfilling its prerogatives conferred by law, shall also have the competence: (a) to estimate the internal financial audit activity of the legal persons under control, provided under Article 18; (b) to ask the financial control bodies and those of the National Bank of Romania to check mainly certain objectives as part of their legal prerogatives; (c) to ask for and to use the reports of the other bodies with financial control prerogatives, in order to exercise its auditing and jurisdictional charges.Article 94
On the basis of the findings resulted from the control carried out, the Court of Audit shall have the right to decide upon: (a) the falling into abeyance of the application of the measures contravening to the legal regulations in the financial, accounting, and fiscal domains; (b) the blocking of the budgetary or of special funds, when their illegal or inefficient use is found; (c) the removal of the irregularities found in the financial and accounting activity audited, the correction of the accounting balance sheets, of the profit and loss accounts, and of the execution accounts.Article 95
(1) The measures provided under the preceding article shall be taken through a decision delivered by the president of the competent auditing section, or by the chief of the auditing department of the county chamber of audit, as the case may be.(2) The interested party can file an objection against the decision with the jurisdictional Section, or with the competent territorial jurisdictional board, as the case may be, within five days after its communication.(3) The objection does not cause the enforcement of the decision to fall into abeyance.(4) The objection shall be judged in an expeditious procedure, the instance having the possibility to postpone, if motivated, the enforcement of the measures taken until the decision is passed.(5) A recourse can be declared against the decision within five days after its communication.(6) The final decision shall be immediately reported to the unit concerned, or to the institution entitled to apply the measure decided upon, as the case may be.Article 96
The Court of Audit can, under the conditions provided by law, ask the entitled authorities to suspend from office the persons responsible for the perpetration of facts causing important damages or serious infringements with a financial character, found by the Court's auditing bodies and which they are judged for, according to the provisions of Article 40, paragraphs (1) and (2), until the respective final decision is passed.Chapter VI Prerogatives of the Financial Public ProsecutorsArticle 97
(1) The financial public prosecutor shall invest the jurisdictional board with a notification deed in regard to the facts and persons whom he was informed about by the control bodies of the Court of Audit.(2) In case the financial public prosecutor shall find that is no prejudice or responsibility, he shall quash the audit act.(3) When the financial public prosecutor shall find, on the basis of the data resulting from the audit acts that he cannot adopt one of the solutions provided under paragraphs (1) and (2), he shall proceed to their motivated return, for them to be completed or remade.Article 98
The financial public prosecutor shall notify the competent criminal prosecution bodies about the facts with an offense character resulting after the examination of the audit acts by which the offence has been reported to him.Article 99
(1) The financial public prosecutor shall participate in the sittings of the jurisdictional board as a first and executory instance, in the sittings of the Jurisdictional Section as well as in the sittings of the Court of Audit composed as provided under Article 56.(2) The financial public prosecutor may also participate in the sittings of the panels formed according to Article 31, paragraph (1) in which the reports drawn up after the inspection of the accounts shall be examined.Article 100
(1) The financial public prosecutor shall, in the terms established by law, exercise the ordinary and extraordinary ways of attack against the decisions passed by the boards and by the Jurisdictional Section as well as the ordinary way of recourse against the interlocutory judgments of the jurisdictional boards.(2) The financial public prosecutor shall also exercise the way of attack by complaint against the interlocutory decisions passed in accordance with Article 31, paragraph (2).(3) The Financial Public Prosecutor General shall exercise the extraordinary way of attack by recourse in the interest of law against the final decisions of the boards and of the Jurisdictional Section.Article 101
In view of exercising the prerogatives provided under Articles 97 - 100, the financial public prosecutor may order additional checks to be made; he may ask for deeds, documents and information from any legal or natural person and take written explanations from any natural person.Article 102
The financial public prosecutor shall supervise the way in which the final decisions passed by the instances of the Court of Audit, as well as the interlocutory judgments through which the latter have ordered or approved the application of measures of conservation are enforced; to this end he may carry out checks at the financial bodies invested in this sense, according to the present law, as well as at the legal persons granting credits. In case he shall found that the decisions or interlocutory judgments have not been enforced, the financial public prosecutor shall inform the competent bodies to take measures in order to call the guilty persons to account, in the terms established by law.Article 103
The Financial Public Prosecutor General shall participate in the sittings of the plenum of the Court of Audit.Chapter VII Appointment and Statute of the Staff of the Court of AuditArticle 104
(1) The members of the Court of Audit shall be appointed by Parliament at the proposal of the Committee for budget, finance, banking of the two Chambers for a six year mandate. The mandate can be renewed.(2) For the members of the Court of Audit who shall form its Jurisdictional Section, the proposal provided under paragraph (1) shall be made with the agreement of the juridical, discipline, and immunity committees of the two Chambers of Parliament.(3) Before starting to exercise their mandate, the members of the Court of Audit shall take the following oath in front of the Presidents of the two Chambers of Romania's Parliament:I swear to observe the Constitution and the other laws of the Country, to defend the interests of Romania, the rule of law, the fundamental rights and freedoms of the citizens, to fulfil with honour, conscience, and in an unbiased manner the charges incumbent upon me as a member of the Court of Audit. So help me God!(4) The judges and the financial public prosecutors shall take the oath according to paragraph (3) in front of the plenum of the Court of Audit.Article 105
(1) From among the counsellors of audit, Parliament shall appoint the President of the Court of Audit, its vice-presidents and the presidents of the sections.(2) The persons appointed in the offices of President and vice-presidents shall have higher economic studies (two of them) and juridical studies (one of them).(3) In order to be appointed counsellors of audit, the following shall be required: an experience of at least fifteen years in economic and financial or juridical activities, higher economic or juridical studies, and a high professional competence.Article 106
(1) The financial judges shall be appointed for a duration of six years by the President of Romania, at the proposal of the plenum of the Court of Audit.(2) To be appointed financial judges it shall be necessary: to have higher law studies, a high professional competence, and experience in the legal profession of at least fourteen, eleven, and eight years, respectively, in accordance with the appointment degrees.Article 107
(1) The members of the Court of Audit and the financial judges shall be independent and irremovable for the duration of their mandate.(2) The members of the Court of Audit and the financial judges shall be forbidden to belong to political parties or to carry on public activities with a political character.(3) The offices of counsellor of audit and of financial judge shall be incompatible with any other public or private assignment, except didactic functions in higher education.(4) The members of the Court of Audit and financial judges shall be forbidden to exercise trading activities either directly or through interposed persons, to participate in the administration or management of commercial or civil companies. They shall not act as experts or referees designated by the parties in an arbitration suit.Article 108
(1) The members of the Court of Audit and financial judges shall be compelled: (a) to fulfil their assignment in an impartial manner, and in the respect of the Constitution: (b) to keep the secret of deliberations and of votes, and not to take a public stand, or to give consultations in matters depending on the competence of the Court of Audit; (c) to express a vote for or against in the passing of the acts of the Court of Audit, the abstention from the ballot not being allowed; (d) to report in writing to the President of the Court any situation which might involve an incompatibility with the mandate exercised by them; (e) not to allow the use of their assignment to be connected to commercial advertising or propaganda purposes of any kind; (f) to refrain from any activity or manifestation contrary to the independence and dignity of their office.(2) The serious violation of any of the obligations provided under paragraph (1) shall entail the dismissal from office of those who have perpetrated it.(3) The members of the Court of Audit shall be dismissed from office by Parliament, at the proposal of the specialist committees provided under Article 104, paragraphs (1) and (2).(4) The financial judges shall be dismissed from office by the President of Romania, at the proposal of the plenum of the Court of Audit.Article 109
The members of the Court of Audit can be investigated, detained, arrested, or brought to penal or contraventional trial only upon the request of the Public Prosecutor General of Romania with the approval of the Standing Bureaux of the two Chambers of Parliament, at the proposal of the specialist committees provided under Article 104, paragraphs (1) and (2).Article 110
(1) The Financial Public Prosecutor General and the financial public prosecutors shall be appointed for a period of six years by decree of the President of Romania, at the proposal of the plenum of the Court of Audit.(2) The office of financial public prosecutor shall be incompatible with any of the activities provided under Article 107, paragraphs (2), (3) and (4).(3) The serious violation by financial public prosecutors of any of the obligations provided under Article 108, paragraph (1), subparagraphs (a), (d), (e), or (f) shall entail their dismissal from office.(4) The dismissal from office of the financial public prosecutors shall be made by the President of Romania, at the proposal of the plenum of the Court of Audit.Article 111
The financial controllers shall be appointed by the President of the Court of Audit and shall be subject to the incompatibilities provided under Article 107, paragraphs (2), (3), and (4).Article 112
The financial public prosecutors and the financial controllers shall enjoy stability.Article 113
The judges, the financial public prosecutors, and the financial controllers can be investigated, detained, arrested, or brought to contraventional or penal trial only upon the request of the Public Prosecutor General of Romania, with the approval of the plenum of the Court of Audit.Article 114
(1) The judging competence for offenses perpetrated by members of the Court of Audit, its financial judges, public prosecutors, or controllers shall belong to the Penal Division of the Supreme Court of Justice.(2) The judging competence for the offenses committed by the financial judges and controllers of the county chambers of audit shall belong to the courts of appeal.(3) From the moment of their being brought to penal trial, the members of the Court of Audit, the financial judges, public prosecutors, and controllers shall be suspended de jure from their offices. If the sentence is final, they shall, de jure, be dismissed from office, and in case of acquital, the suspension shall cease.Article 115
(1) The executive staff shall be appointed by the Executive Committee, except the one appointed by the plenum of the Court of Audit, and the specialized staff shall be appointed by the President of the Court.(2) The executive and the specialized staff provided under paragraph (1) shall be subjected to the incompatibilities established under the Statute of Public Servants*) and in the Ethical Code of the Profession._____________ *) See the Law No. 188/1999 on the Statute of Public Servants, published in "Monitorul Oficial al Rom�niei", Part I, No. 600 of 8 December 1999.Article 116
The mandate of member of the Court of Audit, of financial judge and public prosecutor shall cease: (a) when the term for which he has been appointed expires, or in case of resignation, disfranchisement, dismissal de jure or demise; (b) in the cases of incompatibility or of impossibility of exercising the office more than six months; (c) in case of violation of the provisions of Article 16, paragraph (3), or Article 37, paragraph (3) of the Constitution; (d) in case of dismissal from office.Article 117
The financial judges and the public prosecutors shall be held responsible from a disciplinary point of view for misdeeds from the professional duties as well as for behaviour damaging the interest of the office or to the prestige of the Court of Audit.Article 118
The following shall be considered misdeeds: (a) the systematic delay or repeated negligence in carrying out their work; (b) absences without leave; (c) the exercise outside the legal framework or the omission of fulfilling the prerogatives provided by law; (d) the non-observance of the secret of deliberation or of the confidential character of the works with such a feature; (e) manifestations injurious to professional honour or probity.Article 119
(1) The disciplinary sanctions which could be applied to financial judges and public prosecutors according to the seriousness of the misdeeds shall be: (a) admonition; (b) reprimand; (c) cutting off of the salary up to fifteen per cent for a period from one to three months; (d) falling into abeyance of the right to promotion for a period from one to three years; (e) suspension from office for a period of not more than six months.(2) During the period of suspension from office, the financial judge or the public prosecutor shall not be paid his or her salary.Article 120
(1) In case the misdeeds provided under Article 118 the disciplinary action shall be exercised by the President of the Court of Audit.(2) The disciplinary action shall be exercised within a period of not more than thirty days after the registration of the legal action act, but not later than a year after the misdeed has been committed.(3) The disciplinary action shall be settled and the sanction applied by a disciplinary committee consisting of three counsellors of audit from the Jurisdictional Section of the Court of Audit, elected by the plenum of the Court.(4) The person involved can file a legal action against the decision of the disciplinary committee within fifteen days after its communication.(5) The legal action shall be settled by a panel of five counsellors of audit from the Jurisdictional Section of the Court of Audit, elected by the plenum of the court.Article 121
The disciplinary responsibility of the financial controllers, of the staff of a different speciality and of the auxiliary one, the conditions and its application procedure shall be established by the Ethical Code of the Profession approved by the plenum of the Court of Audit.Chapter VIII Powers of the Executive BodiesArticle 122
The powers of the plenum of the Court of Audit shall be the following: (a) to sbmit to the President of Romania appointment proposals and proposals of dismissal from office of financial judges, and to appoint from among them the presidents of the jurisdictional boards; (b) to submit to the President of Romania appointment proposals, and proposals of dismissal from office of the Financial Public Prosecutor General and of the financial public prosecutors; (c) to approve the Organization and Operation Regulations of the Court of Audit, the Ethical Code of the Profession, and the personal establishment; (d) to approve the programme of annual financial control of the Court of Audit; (e) to issue advisory opinions according to Article 92 subparagraph (a) of the present law as well as on the Annual Public Report of the Court of Audit; (f) to decide upon the modification of the internal organization of the Court of Audit within the limits of the law, without affecting its legal competences and the provisions of its own budget;g) to issue instructions with a mandatory character for the financial control bodies of the Court of Audit, necessary to the exercise of its competence in good conditions; (h) to debate and promote the draft budget of the Court of Audit with a view to its integration in the State budget; (i) to call for periodically and examine the reports on the activity of the divisions of the Court and of the county chambers of audit; (j) to elect the five counsellors of audit who shall be members of the executive committee; (k) to elect the counsellors of audit referred to in Article 120, paragraphs (3) and (5); (l) to examine and approve the proposal for the agenda of the plenum sitting, formulated by the President of the Court; (m) to examine and approve the investigation, detention, arrest, or bringing of the financial judges, public prosecutors, and controllers to penal or contraventional trial.Article 123
The plenum shall exercise its powers with at least two tirds of the number of its members, and decisions shall be adopted by a majority of three quarters of the number of those present.Article 124
The powers of the executive committee of the Court of Audit shall be as follows: (a) to issue advisory opinions according to Article 92, subparagraph (b); (b) to organize the controls required by the decisions of the Chamber of Deputies or of the Senate as well as other controls which are not provided under the annual control programme of the Court of Audit; (c) to initiate the investigation procedures of the cases of incapacity and incompatibility in the fulfilment of their office by members of the Court and by the financial judges; (d) to approve the list with the vacant offices which are to be advertised for organizing a competitive examination to fill them; (e) to approve the themes and to organize the competitive examination and selection tests for the filling of these vacancies in the various departments of the Court of Audit according to the list approved; (f) to appoint the Secretary General of the Court of Audit, the directors, and the chiefs of the control departments; (g) to approve the licences for contracting works, goods, services, or other services necessary for the activiy of the Court of Audit; (h) to examine and approve the proposal for the agenda of the sitting of the executive committee, formulated by the President of the Court; (i) to exercise the prerogatives which, according to the present law, are not allotted to the plenum or to the President of the Court of Audit with regard to the Court's activity, to the staff and to the working conditions.Article 125
The executive committee shall exercise its prerogatives with at least two thirds of the number of its members and the decisions shall be adopted with a majority of three quarters of the number of the members present.Article 126
(1) The prerogatives of the President of the Court of Audit shall be the following: (a) to represent the Court of Audit and to ensure its relations with the public institutions and authorities, and with the national and international bodies performing similar duties; (b) to co-ordinate the activity of the Court of Audit; (c) to convoke and to preside over the debates of the plenum and of the executive committee and to ensure the enforcement of their decisions; (d) to propose the agenda of the sittings of the plenum and of the executive committee and to submit them to their approval; (e) to follow up the dispatch to Parliament of the reports of the Court of Audit; (f) to appoint the staff of the Court of Audit, except those appointed by the plenum or by the executive committee, and to decide upon their dismissal from office in the terms of the law, if such be the case; (g) to exercise disciplinary action, according to Article 120, paragraph (1), and to apply disciplinary sanctions in the cases provided by the Ethical Code of the Profession; (h) to report to Parliament the vacancies of members of the Court of Audit, in order measures to be taken to fill them: (i) to decide upon the setting up of interdivision control groups which shall operate only as long as it is necessary to fulfil the control task entrusted.(2) In the absence of the President of the Court of Audit, the prerogatives provided under paragraph (l) shall be exercised by one of its vice-presidents appointed by him and, if the designation is not possible, they shall be exercised by the most senior of the vice-presidents.Chapter IX Misdeeds and SanctionsArticle 127
The following shall be considered misdeeds and shall be sanctioned: (a) the non-observance of the obligation to present in due term to the Court of Audit the accounts which are to be checked - with a civil fine equal to the salary from one to three months of the person found guilty for the delay;b) the non-fulfilment of measures delivered by decisions according to provisions of Article 95, which remained final - with a civil fine equal to the salary from two to five months of the person found guilty for non-fulfilment of the decided measures.Article 128
The violation of the obligations provided under Article 4, paragraph (2) of the present law shall be sanctioned with a civil fine of 10,000 lei for each day of delay.Article 129
(1) The misdeeds provided under Article 127 and Article 128 shall be found by the controllers of the Court of Audit and the fine shall be established by the jurisdictional board according to Article 40.(2) The sums representing civil fines established by the final decisions of the jurisdictional bodies of the Court of Audit shall be made revenue to the State budget.Chapter X Transitory and Final ProvisionsArticle 130
The provisions referring to the jurisdictional activity shall be completed by the provisions of the Code of Civil Procedure as well as by any other statutory provisions unless the present law provides otherwise.Article 131
(1) The causes under judgment, which Article 40 and Article 41 refer to, shall be settled by the competent bodies at the date when proceedings were instituted.(2) Until December 1, 1992, the legal actions against decisions of imputations and payment commitments whose trial is within the competence of the Court of Audit shall be submitted to the county tribunals and, respectively, to the Tribunal of the Municipality of Bucharest, which shall record them in separate books. After the setting up of the jurisdictional boards of the Court of Audit, the registered legal actions shall be handed over to them, according to the competence provided under the present law.Article 132
In the spirit of the present law, deeds of imputation shall be understood as the decisions of imputation and the written payment commitments, as the case is, according to the Labour Code.Article 133
The members of the Court of Audit shall be appointed by Parliament within sixty days after the coming into force of the present law.Article 134
Within thirty days after the appointment of the members of the Court of Audit, its President shall ensure the appointment of the executive staff, of the specialized staff, and of the other personnel necessary to the operation of the Court.Article 135
The funds necessary for the operation of the Court of Audit in 1992 shall be allotted by the Government from the budget reserve at the latter's disposal.Article 136
In the meaning of the present law, the Chamber of Audit of the Municipality of Bucharest shall be assimilated to the county chambers of audit. _____________
