The law on the Auditor General.
Date LAW-2004-05-07-21 Ministry the Ministry of finance Recently changed LAW-2011-01-21-3 Published in 2004 booklet 6 entry into force 01.07.2004, 01.01.2005 Change Announced short title revision 07.05.2004 National law-rrevl.
Chapter overview: Chapter 1. Auditor General purpose and organization, etc. (§§ 1 - 8)
Chapter 2. Auditor General tasks, etc. (§ § 9-11)
Chapter 3. Auditor General right to information, etc. (§ § 12-14)
Chapter 4. Auditor General case management etc. The public's right of access (§ § 15-19) Chapter 5. Ikraftsettings and transitional provisions. Waiver and amendment of other laws (sections 20-21) cf. the previous law 8 feb 1918 about the State's revisionsvæsen. -CF. Grl. § 75, k.
Chapter 1. Auditor General purpose and organization, etc.
§ 1. Auditor General purpose the Auditor General's Standing Committee on audit and control organ.
The Auditor General shall through auditing, control and guidance help that State revenues will be paid as provided and that the State's assets and values will be used and managed in a financially responsible manner, and in accordance with the Storting's decisions and assumptions.
§ 2. Auditor General the independence of the Auditor General to perform their tasks independently and independently and determine how the work should be arranged and organized.
§ 3. Instructions about the Auditor General business Parliament sets out instructions about the Auditor General business.
§ 4. Auditor General management the Auditor General is led by a College of five national auditors selected by the Norwegian Parliament in pursuance of the Constitution, § 75 k. National accountants and individual deputies for these selected by Parliament for four years at a time with effect from the 1. January the year after the Storting election. The Parliament also chooses the leader and deputy leader in the Senate.
The leader of the Senate is the Auditor General's General Manager.
The leader must not without the consent of the Storting have or assume the position or positions in public or private business, except when it follows from the task as Auditor General.
The other members of the Riksrevisorkollegiet must not assume tasks, missions and tasks that can be in conflict with the role of the Auditor General. Senate determines whether the task, mission or task is of such a nature.
§ 5. Appointment of Auditor General Auditor General College officials, leaders in the Auditor General's Office. Auditor General other officials added of the Auditor General tilsettings advice.
The provisions of the Act 4. March 1983 Nr. 3 about the State's officials and sections 2 to 5 of the announcement of the positions, settings, and fast and the temporary appointment of officials apply as far as the fit.
section 6. Pay and retirement pay and the Mayor of the revisorenes pension is determined by the references. Auditor General should be a member of the State's pension fund with rights and duties under law 28. July 1949 No. 26 of the State's pension fund.
Service men's salary, pension and working conditions are determined by the Auditor General in accordance with the agreements and provisions that apply to workers in the State position.
Law 18. July 1958 No. 2 about the public service disputes apply to the Auditor General.
Section 6a. Pension scheme for the national auditors appointed before 1. January 2011 For them to be appointed Auditor General before 1. January 2011 to the pension is calculated according to the rules in the Act 28. July 1949 No. 26 of the State's pension fund with the specific policies imposed by paragraph here.
For the Mayor of the auditors who resigns his Office after the age of 67 years, to service time at the pension calculation after the law on the State's pension fund forhøyes with up to 15 years. Service time forhøyes in a similar way in the calculation of the pension, widow, enkemanns and child pension.
The Mayor of the revisorenes old age pension at the full service time is 57 per cent of the pension Foundation. When the post of Auditor General fratres with the right to pension, the pension is the basis the fixed annual gross remuneration. Fratres previously position salary is set to yearly gross allowance on retirement. For pensions that are below the payout per 1. January, 2011, should the pension basis per 1. January 2011 respond to the annual fixed gross remuneration at this time. The same applies to those who have just resigned the post without having to take out a pension before 1. January 2011.
Age levealdersjusteres pension after the law on the State's pension fund section 24, yet so that the pension by withdrawing after 67 years and by full service time will not be higher than the 57 percent of salary.
A member may be entitled to a guaranteed pension level under the rules of the law on the State's pension fund section 24a, yet so that the guaranteed pension level for members with full service time is 57 per cent of the pension Foundation.
Pensions after the paragraph here is regulated by the law on the State's pension fund § 42.
section 7. Proceedings in matters of the law servant Administrative rules apply to decisions about the appointment, dismissal, suspension, dismissal or transfer of officials of the Auditor General. The same applies to decisions to impose an official ordinal penalty or confess the competent pension.
The Parliament can give rules that complement or make exceptions from the application of the law the administrative after the first paragraph, and determine the extent to which regulations given in pursuance of the administrative law shall not apply in such cases.
section 8. Auditor General budget and accounting auditor general budget proposal promoted by Senate directly facing Parliament.
Auditor General Accounting is determined by the Senate and be revised by the auditor appointed by the Storting's Presidency. Audited financial statements and the audit report is sent to the Norwegian Parliament.
Chapter 2. Auditor General tasks, etc.
§ 9. Auditor General tasks the Auditor General shall make the revision of the national accounts and all financial statements made by State enterprises and other authorities that are reporting to the State, including the management companies, administrative bodies with special powers, State funds and other bodies or businesses where this is provided for in law (financial audit).
The Auditor General is to control the management of the State's interests in the companies and more (governance).
The Auditor General to conduct systematic investigations of the economy, productivity, goal achievement and impacts from the Parliament's decisions and assumptions (management audit).
The Auditor General shall through the revision help to prevent and detect fraud and error.
The Auditor General can guide the management to prevent future errors and missing.
The Auditor General can undertake the audit, control or aid mission.
The Storting in plenary may impose the Auditor General to initiate special investigations. The Parliament can not instruct the Auditor General on how, or by what criteria the audit and control work to be performed, see. § 2.
§ 10. Requirements to the audit the performance the Auditor General should be objective and neutral in the performance of their duties. The revision should be planned, conducted and reported such law, instructions and good auditing practice in Auditor General requires.
The Auditor General can use remote assistance to special controls or auditing tasks.
section 11. Auditor General reporting to Parliament the Auditor General shall report the results of its audit and control to the Storting.
Before a case is reported to the Parliament to Auditor General remarks be submitted to the responsible Minister to the statement.
Chapter 3. Auditor General right to information, etc.
§ 12. Auditor General the right to demand information and insight. The right to make surveys the Auditor General may, without obstacle of secrecy, require any information, statement or any document and make the investigations as it deems necessary to carry out the tasks.
Auditor General right to information after the first paragraph applies to the political leadership, officials and officials in the management and other works in the forvaltningens service, and to management, added and accountant in companies etc. that is wholly owned by the State and wholly-owned subsidiaries of such companies. Entrust the management general ledger tasks to others outside the State, the Auditor General the right to appropriate information also directly facing these. Auditor General the right also applies to individuals who have performed the tasks that are mentioned in the first and second sentence.
In matters concerning the control of whether grants or contributions of Government funds to public or private businesses used for the conditions, the right to information under subsection also face the grant recipient.
The Auditor General has the same right to access and the information management can claim to a) others that are attributed to the State administrative authority or tasks financed with State funds, and b) private that provide goods or services to the State.
section 13. Participation in the general meeting of shareholders, etc. The Auditor General to be notified and have the right to be present in the general Assembly, the enterprise meeting, meeting of the corporate Assembly, supervisory board and organ with the corresponding function in companies which in its entirety is owned by the State and in the wholly-owned subsidiaries of such companies. The Auditor General has talerett in the meetings. It will be along with all the relevant notification submitted to the scissors get documents. The Auditor General determines to what extent it should get submitted to the case documents to meetings of the wholly owned subsidiaries.
The Auditor General has the right to participate in meetings as mentioned in the first paragraph in the partly-owned companies together with the that represents the State owns the interests. Notification about the meeting and sending of relevant case documents be agreed with the Department or with the State wholly-owned business that caters to State interests.
section 14. Facilitation of the conditions for auditing businesses that are in the scope of the Auditor General audit and control, to facilitate such Auditor General finds it appropriate to make the audit and control tasks arising out of the law and instructions.
The Auditor General can make auditing and control at the place where the accounting and the necessary material can be found, and the Auditor General to have access to the IT systems that businesses use.
Information to the Auditor General to be given off in the form, on the medium and to the time the Auditor General determines, and free of charge are being prepared and sent to the Auditor General.
Chapter 4. Auditor General case management etc. The public's right of access section 15. Confidentiality Any that perform the service or work for the Auditor General, is obliged to prevent others from access or knowledge of what he or she is in connection with the service or the work gets to know about matters of a personal nature or information on the operational or business secrets.
Confidentiality also applies after he or she has terminated service or work. He or she also cannot exploit information as mentioned in the first paragraph in a business or in the service or work for others.
By the way, applies the provisions of the administrative law section 13 section 13 a to f so far they fit.
Without the obstacle of the provision in the first paragraph can Auditor General officials, after decision by the Auditor General Manager, testify and present documentation regarding audit engagement to the police when it is opened the investigation in the criminal case. The Auditor General can further inform the police if in connection with the revision appears relationship that gives reason to suspect that it is made an offence. The Auditor General can also collaborate with other public control authorities if applicable. Notification can be given even if the revision is not ended, and without that the relationship is communicated revised business or parent Ministry.
By the application of the provisions of section 204 tvistemålsloven1 Nr. 2 and the code of criminal procedure § 118 be given consent of the Auditor General Manager.
section 16. Auditor General the treatment of classified information, the provisions of the security law applies as far as they are appropriate for the Auditor General the treatment of classified information.
The Parliament can give rules that complement or make exceptions from the application of the law of security on the Auditor General's Office and fix the extent to which regulations given in pursuance of the security law to apply to the Auditor General.
§ 17. Auditor General processing of personal data the Auditor General may collect and process all types of personal information. The information will be deleted as soon as they no longer have kontrollmessig interest.
Auditor General processing of personal data in the audit and control work is exempt from § § 18, 27, 31 and 33 in the personal data Act.
§ 18. The public's requirements on transparency in Auditor General documents with Any Auditor General can familiarize themselves with the public the contents of the documents in a specific case when the document is come in to or sent from the Auditor General. The provisions of offentleglova applies, as far as they are appropriate.
Of the case documents prepared by or to the Auditor General in cases that it is considering to put forward for the Parliament as part of the constitutional control, the public first in this case when the case is received in Parliament. The Auditor General notifies the competent administrative agency that the case is of such a nature. Is such a case processed without that it will be submitted to Parliament, the Auditor General's Office occurs when the public have notified the competent administrative agency that the case is processed.
The Parliament can give rules that complement or make exceptions from the offentleglovas application on the Auditor General's Office and fix the extent to which regulations given pursuant to offentleglova shall apply to the Auditor General.
§ 19. Impartiality, no one who performs the service or work for the Auditor General to perform the audit or control mission if the person in question or his close associates have such ties to revised or controlled business, its employees or representatives, or by the way are such peculiar conditions that this may weaken the trust of his or her independence or objectivity.
As close associates are considered: a) spouse and person that he or she lives with in the ekteskapslignende relationship, b) relatives in straight up rising or descent line and siblings, and their spouses or persons who they live with in ekteskapslignende conditions, and c) relatives in straight up rising or descent line and siblings of a person as mentioned in the letter a.
The provisions of the administrative law section section 6 to 9 the first paragraph is applicable to anyone who handles administrative matters for the Auditor General.
Chapter 5. Ikraftsettings and transitional provisions. Waiver and amendment of other laws section 20. Ikraftsettings and transitional provisions the law takes effect 1. July 2004, with the exception of § 21 No. 3, 5, 7 and 14 that take effect 1. January 2005.
Auditor General takeover of the audit responsibility of the Norwegian State Housing bank and borrow the cash register, jf. law changes in section 21 No. 3 and 7, with effect from the fiscal year 2005 and. The Auditor General disclaims the audit responsibility for foundations, jf. law changes in section 21 No. 5 and 14, from starting 2005.
§ 21. Waiver and changes of other laws When the law takes effect, the other laws as follows:-