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Law On The Auditor General's Office

Original Language Title: Lov om Riksrevisjonen

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Law of the National Revision.

Date LO-2004-05--07-21
Ministry of Treasury
Last modified LO-2011-01-21-21-3
Published In 2004 booklet 6
Istrontrecation 01.07.2004 01.01.2005
Changing
Announcement 07.05.2004
Card title The National Audit Act-rrevl.

Capital overview :

Jf. former Law 8 feb 1918 about the state's revised weather. -Jof. Grl. Section 75, k.

Chapter 1. National audit purposes and organization mv.

SECTION 1. Kingdom audit purposes

The wealth revision is the orthodontist audit and control organ.

The wealth revision is going through revision, control and guidance contributing to the state's revenue being paid as provided and that state funds and values are used and managed in a financially defensible manner, and in accordance with the Parliament's ordinance and prerequisites.

SECTION 2. Kingdom of independence

The wealth revision shall carry out its tasks independently and independently and determines even how the work is to be fixed and organized.

SECTION 3. Instruction of the National Audit of the Kingdom

Parliament parliament determines the instruction of the National Assembly's business.

SECTION 4. National Audit of the

The wealth revision is led by a collegium of five impeachment auditors selected by the Parliament of Parliament in co-law Section 75 k. The wealth auditors and personal commodity members for these are selected by the Parliament of Parliament for four years at a time of effect from 1. January the year after the top election. The parliament also chooses the leader and deputy leader of the Collegiet.

The leader of the Collegiet is the Kingdom of the Kingdom.

The leader must not without the consent of Parliament having or undertake any position or office in public or private business, except when it follows by enlisted as impeachment.

The rest members of the National Auditor of the Kingdom of the Kingdom must not undertake tasks, missions and the positions that may come into conflict with the role of impeachment. Collegiet decides whether the task, the mission or enlisted is of such a species.

SECTION 5. The assignment of the National Audit of the National

The National Audit of the Kingdom is attributed to leaders in the National Audit. The National Audit of the National Council is attributed to the National Audit of the Kingdom of the Kingdom.

The provisions of law 4. March 1983 # 3 about the state's officials m. Section 2 to 5 about the announcement of positions, settings and fixed and temporary tisation of officials applies as far as they fit.

SECTION 6. Prayer and pension

The National Auditor's salary and pension is determined by the Parliament's presidency. Risaccountant shall be a member of the State's pension fund with rights and duties after law 28. July 1949 # 26 about the State's pension fund.

The service's salary, pension and work terms are determined by the National Health audit, according to the agreements and regulations that apply to Workers in the State of Health.

Law 18. July 1958 # 2 about public service activists apply to the National audit.

0 Modified by laws 17 des 2010 # 78 (ikr. 1 jan 2011), 21 jan 2011 # 3.
Section 6a Pension Regulation for impeachment auditors appointed before 1. January 2011

For those who are appointed to the impeachment auditor before 1. January 2011, the pension shall be calculated by the rules of law 28. July 1949 # 26 about the State's pension fund with the straight rules that follow the paragrafen here.

For impeachment auditors that resign their office after filled 67 years, the service time at the pension calculation is due to law on the Statute's pension fund will be elevated for up to 15 years. The service time is elevated in the equivalent of the calculation of the disabled-, the widow, widow and child pension.

The National Auditor of the National Security Service pension at full service time is 57 percent of the pension foundation. When the position of impeachment frires with the right to retirement, the pension foundation is the determined annual gross business decision. The Savires position earlier, the pension foundation shall be set to annual gross gross decision on the freatreddit point. For pensions that are under payout per 1. January 2011, the pension foundation is supposed to be per 1. January 2011 respond to the annual designated gross gross decision at this point. Corresponding applies to those who have waived the position without taking out retirement before 1. January 2011.

Alderpension life expectancy is after law on the State pension fund Section 24, nonetheless so that the pension at withdrawals after 67 years and at full service time will not be higher than 57 percent of the pension foundation.

A member may have claims of a guaranteed retirement level by the rules of law on the State pension fund Section 24a, nonetheless so that the guaranteed pension level for members with full service time is 57 percent of the pension basis.

Pensions after the paractment here are regulated by law on the State's pension fund Section 42.

0 Added by law 17 des 2010 # 78 (ikr. 1 jan 2011).
SECTION 7. Case processing in service case cases

Prevalence rules apply to decisions about the setting, termination, suspension, discharge, or relocation of officials in the National Review. The same is true for the ordinance to fire an official order of punishment or confess to the pension.

The parliament can provide rules that outfill or make exceptions from the management of the Management Act after the first clause, and determine in which extent regulations given in the co-management law should not apply in such cases.

SECTION 8. National Audit Budget and Accounting

The National Assembly's budget proposals are advancing by the Collegiet directly opposite Parliament.

The wealth of audit is determined by the Collegiet and Audit of Auditor appointed by the Parliament's presidency. Revised accounting and audit records are passed the Parliament.

0 Modified by law 21 jan 2011 # 3.

Chapter 2. Kingdom audit tasks mv.

SECTION 9. Kingdom audit tasks

The wealth revision shall conduct the audit of the state and all rainfall of government enterprises and other governments that are fiscal to the state, herunder management companies, management agencies with distinctive powers, state fund and other organs or enterprises in which this is determined in particular law (accounting audit).

The wealth revision shall control the administration of the state's interests in corporations m. (company check).

The wealth revision shall conduct systematic examinations of economy, productivity, target uptake and impacts from the Parliament's ordinance and prerequisites (management audit).

The wealth revision is going through the revision to the prevention and uncover misuses and failures.

The wealth revision can guide the management of the prevention of future failures and is missing.

The wealth revision can undertake audit, control, or bidistance missions international.

The parliament in the plenum can impose the wealth revision to set in straight examinations. The parliament cannot instruct the National Audit Audit on how or after what criteria audit and control work is to be performed, jf. SECTION 2.

SECTION 10. The requirement of audit execution

The wealth revision should be objective and neutral by the execution of its tasks. The audit is scheduled to be scheduled, of course, and reported such law, instruction and good audit custom in the Kingdom Audit requires.

The wealth revision can use external assistance to shonest controls or audit tasks.

SECTION 11. National audit reporting to the Parliament of Parliament

The wealth revision shall report the results of its audit and control to the Parliament of Parliament.

Prior to a case reported to Parliament's remarks, the remarks of the Parliament shall be responsible for the state of the statement.

Chapter 3. The wealth of justice to information mv.

SECTION 12. The wealth of justice to demand information and visibility. Right to conduct investigations

The wealth revision can, without obstruction of secrecy, require any enlightenment, disclosure, or any document and conduct the investigations that it finds necessary to conduct the tasks.

The wealth audit's right to information after the first clause applies to the political leadership, the officials and officials of the administration and others who work in the management service, and face management, added and auditor of corporations mv. The state and health-owned subsidiaries of such companies. Overpretending management economies to others outside the state, the National Audit Commission is applicable to the appropriate information also directly to these. The wealth audit is also applicable to people who have conducted tasks as mentioned in the first and second period.

In matters of control with whether or not grants or contributions of state funds to public or private enterprises are enjoyed by the predictions, the court applies to information after the first clause also faced with the grant recipient.

The wealth revision has the same right to visibility and information that the administration can claim to

a) others who are attributed to state management authority or tasks funded with state funds, and
b) private that supplies goods or services to the state.
SECTION 13. Participation in general assembly mv.

The wealth revision shall be notified and has the right to be present in the General Assembly, Corporate Meeting, Meeting of Corporate Assembly, representative and organ with equivalent function of companies that in its entirety is owned by the state and in wholly owned subsidiaries to such companies. The wealth revision has the speaker in the meetings. It is going along with notification few oversent all relevant case documents. The wealth revision determines what extent to which it shall be handed over case documents to meetings in health-owned subsidiaries.

The wealth revision has the right to participate in meetings as mentioned in the first clause of sub-owned companies together with the person representing the state ownership interests. Notification of meeting and overshipment of relevant case documents agreements with the ministry or with state health-owned business that is taking care of government interests.

SECTION 14. Facitation of the conditions for audit

The business of which is reauthored by the National Audit Audit and Control, shall lay the conditions to appropriate such wealth management finds it appropriate to conduct the audit and control tasks that follow by law and instruction.

The wealth revision can conduct audit and control of the site where accounting and necessary material exists, and the Kingdom Audit shall have access to the IT systems that the businesses utilize.

Information to the Kingdom revision shall be provided in the form, on the medium and to the time the Kingdom audit determines, and no-charge freely facilitation and be submitted to the National Revision.

Chapter 4. The case of wealth management mv. Allmen's envision dish

SECTION 15. Taushei-liked

Any performing service or work for the National audit, duties to prevent others from being allowed access or knowledge of what he or she in connection with the service or work gets to know about the relation of personal character or information about the operating- or business secrets.

Tausheme's work also applies after the person has ended the service or work. He or she also can't take advantage of information as mentioned in the first clause of his own business or in service or work for others.

By the way, the provisions of the Management Act Section 13 a to 13 f as far as they fit.

Without the hurdle of the determination in the first clause, the National Audit of the Kingdom, after the decision of the National Audit of the Kingdom, testify and lay out documentation regarding audit missions to the police when it has been opened investigation into criminal proceedings. The wealth revision can further inform the police if it in connection with the revision comes forward conditions that give reason to suspicion that there has been a punishable act. The wealth revision can also cooperate with other public control authorities if applicable. Underdirection can be provided even if the audit has not been concluded and without the relationship has been properly audited business or parent ministry.

by the Applicability of the provisions of the dispute of the 1 Section 204 # 2 and sentencing process law Section 118 is granted consent by the National Audit of the Kingdom.

1 Law 13 aug 1915 # 6 (Uph.), see now tvl. SECTION 22-3.
SECTION 16. National audit of security classified information

The provisions of the Security Act will apply as far as they fit for the National Security Information Act's treatment of security classified information.

The parliament can provide rules that outfill or make exceptions from the security laws of the National Security Council and determine in which extent regulations granted in co-compliance of the National Security Act shall apply to the National Security Act.

SECTION 17. Kingdom audit of personal information

The wealth revision can overtake and process all types of personal information. The information is to be deleted as soon as they no longer have control-wise interest.

The wealth of the audit of personal information in the audit and control work is excluding from Section 18, 27, 31 and 33 in the People's Information Act.

SECTION 18. Public opinion requirements on visibility of the National Audit of the Kingdom

Any one can at the Riksrevision make themselves familiar with the public content of documents in a specific case when the document has been entered to or has been submitted from the National Review. The provisions of the public leglaw apply to the equivalent, as far as they fit.

For case documents that are worked out by or to the Kingdom Audit in cases that it is considering posting for the Parliament as clause in the constitutional control, public entry shall first be made when the case is received in Parliament. The wealth revision alerts the person's management organ that the matter is of such a species. Is such a case resolved without it will be oversubmitted Parliament, incomes public when the National Assembly audit has notified the person management organ that the case has been fin-over.

The parliament can give rules that outfill or make exceptions from the public law's inquiry on the National Assembly and determine in which extent regulations granted in co-legation of the public law shall apply to the National Assembly.

0 Modified by law 19 May 2006 # 16 (ikr. 1 jan 2009 ifg res. 17 oct 2008 No. 1 1118).
SECTION 19. Hability

No performing service or work for the National Audit can perform audit or control missions if the person or dennes close-up has such an association with revised or controlled business, its employees or trust selected, or That, by the way, has been such distinctive conditions that this could weaken the trust of their independence or objectivity.

As close count is considered :

a) spouse and person as the person lives with in the marriage-like relationship,
b) relatives in the right uprising or down-rising line and siblings, and their spouses or persons who they live together with in marital-like relationships, and
c) relatives in the right uprising or down-rising line and siblings of a person mentioned under the letter a.

The provisions of the Management Act Section 6 to 9 first joints apply to any person who processes administrative matters for the National Revision.

Chapter 5. Ipowerset and transition regulations. The rise and change of other laws

SECTION 20. Ipowerset and transition regulations

The law takes effect 1. July 2004, with the exception of Section 21 # 3, 5, 7 and 14 that take effect 1. January 2005.

The wealth of the audit of the audit response in the Norwegian Stats Husbank and the loan case, jf. The solvent changes in Section 21 # 3 and 7, are happening with effect from and with fiscal year 2005. The National Audit of the National Audit of the National Foundation of the National Foundation of the National. The solvent changes in Section 21 # 5 and 14, from and with fiscal year 2005.

SECTION 21. The raising and changes of other laws

When the law comes into effect, other laws change as follows :---