Purpose of the request
обявяване противоконституционност на чл. 12; чл.13; чл. 14; чл. 20, чл. 46; чл. 47; чл. 50; чл. 60; 167; 3 от Закона за Сметната палата, а оттук и на целия Закон за Сметната палата (обн. ДВ, бр. 98/2010 г.)
Resolution - 5
The National Audit Office (NAO) is a public institution established in accordance with the Constitution. It is a collegiate body responsible for the audit of public finance. However, unlike other constitutional bodies, the structure and powers vested in the institution are not exhaustively stipulated in the fundamental law. The basic rules governing the organisational structure, competence and functioning of the NAO are to be determined by a dedicated law. Hence, it is for the central government and legislature to choose a specific model that governs the structure and functioning of the institution as long as compliance is ensured with the main characteristics of the body as envisaged in the Constitution. The same margin of discretion would also determine the possibility for an early termination of the mandate of NAO board members as presently structured insofar as such early termination is dictated by the incompatibility at conceptual level between the former and current statutory rules governing its activity. Without prejudice to any such incompatibility, the current mandate of the NAO must first be terminated as the opposite would cause a delay in the application of the newly enacted law.