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The Law Of 31 July 1929) For The Reorganization Of The High Court Of Auditors

Original Language Title:  LEGE din 31 iulie 1929*) pentru reorganizarea Înaltei Curţi de Conturi

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LEGE of 31 July 1929 *) for the reorganisation of the High Court of Auditors
ISSUER PARLIAMENT
Published in OFFICIAL GAZETTE NO. 167 of July 31, 1929



Note *) This Law was voted by the Assembly of Deputies and the Senate in the meetings of 26 and 27 July 1929. Promulgated by decree No. 2674/1929 and published in the Official Gazette No. 167 of July 31, 1929. It repeals the Law of 29 January 1895. + Chapter 1 Establishment and composition of the Court 1. For all of Romania there is only one High Court of Accounts. The Court of Accounts is a stand-alone institution, has the same rank as the High Court of Cassation and enjoys the same rights. 2. The seat of the Court is in the Capital of 3. The Court of Accounts is composed of the members of the Court, the public ministry, the control and verification staff, the general secretariat with the staff of chancellery, archive and service. The members of the Court are: a first president, 4 section presidents and 8 councillors. The public ministry is represented by a prosecutor general and 3 section prosecutors. The control and verification staff shall be composed of: Advisers-controllers, who can be one of each ministry and autonomous public administration, 4 chief referenda, 24 referenda and 30 trainee referenda. The number can be increased by law, after need. The referenda are divided into three classes. The General Secretariat of the Court is composed of a secretary-general assimilated with the chief referenda, secretaries, subsecretaries, office heads, office subchiefs, impiegates and conservatives of documents and the necessary service personnel provided for in the budget. 4. Members of the Court, of the public ministry, advisers-controllers and referendums are unremovable. Referenda-trainees have only stability. 5. Members of the Court and the public ministry are appointed by royal decree on the proposal of the Minister of Finance The first-president, the attorney general and the prosecutors of the wards are called without the recommendation of the Court, and the section presidents will be appointed among the councillors after the recommendation The following conditions shall be required for the appointment of the counsellor and the counsellor: a) Have an academic title of doctor or licensed in law, mathematics, commercial sciences, or an equivalent title in the financial, political and administrative sciences, recognized according to the rules of the instruction; b) To have an internship of at least 15 years in the administration of the Court, in the administration of the State's finances, in the central administrations of the other ministries or in the magistracy and to have occupied during this time at least 3 years the class I, general secretary of the Ministry of Finance, director or financial inspector in the Ministry of Finance, director of accounting in the central administration of the other ministries, member of a Court of Appeal. It can be called, with the dispensation of the conditions of the letter a, the general stewards who occupied at least 5 years the function of heads of the service of accounting in the Ministry of War. 6. On each holiday of adviser or adviser-controller, the appointment will be made by royal decree, at the proposal of the Minister of Finance, taking also the opinion of the Court. The controlling advisers having a degree of 6 years old, will be able to be put forward in the rank of councillor. 7. Chief referenders and the Secretary-General are called between Class I referenda with a 3-year seniority in the classroom, and referenda between interns. 8. The interns will recruit through the competition. To be received at the competition the following conditions are required: a) To be Romanian citizens; b) To have satisfied the law of recruitment; c) To possess an academic title from those provided in art. 5. d) Be 24 years old. The contest will be held at the Court of Accounts, the jury will consist of two members of the Court, delegates of the united sections, and a delegate of the Ministry of Finance. The conditions of the competition will be determined by a regulation drafted by the Court, approved by the Minister of Finance *) Officials from the general administration of finance and central accounting services of the other administrations, who meet the above conditions and have the degree of at least the head of office, can be appointed interns and without competition. ------------------ Note *) See the Rules for the Reference Contest at the Court of Auditors of 9 March 1895. 9. The appointment of chief referenda, secretary-general, referenda and trainee referenda is made by royal decree on the proposal of the Minister of Finance after the Court's recommendation. Staff of chancellery and archive, provided in art. 3 3 para. 1, is appointed by the Minister of Finance according to the status of civil servants with the opinion of the Court, and the service staff is appointed by the Prime-President of the Court. 10. General conditions for the admissibility in operation, incompatibilities, appointments, advances, orders and discipline for the staff of chancellery and archive are those of the statute of civil servants, with the particular differences provided in the law of girl *). The discipline commission and that of appointments and submissions for the Court of Auditors form the united sections of the Court. ------------------ Note *) See the Staff Regulations of 19 June 1923. 11. The first-president of the Court takes the oath before the M. S. King. The other magistrates of the Court, as well as the prosecutor's office, provide the oath of entry into service before the sections-united of the Court, and the councillors, the referenda and the other officials of her, before the first-president assisted by Attorney General 12. Members of the Court of Accounts and the public ministry may not be relatives or afini between the Danes until the fourth spita inclusive. Nor can they be interested either directly, indirectly, or figure as trustees in any business subject to the control of the Court, nor take part in the research of any such business in which a relative of his or an afin will have been interested until the fourth Including. The recusal of a member of the Court may be invoked by himself or requested by the public ministry either and shall be decided by the respective section of the Court completed with a member from another section, delegated by the first-president. In case of admission of recusal, the section thus constituted shall proceed to the judgment of the matter. 13. The functions of the first president, president, counselor, prosecutor-general, prosecutor of the department, adviser-controller, referenda-chief, reference and referenda-trainee are incompatible with: a) Legislative mandate and public functions of any kind, occupied by choice or by appointment; b) Free professions; c) Quality of director, administrator-delegate, member of the board of directors or censor in private companies or at any institution placed under the control of the Court. 14. They will be put into withdrawal ex officio, by royal decree, the members of the Court and the public ministry, who have completed the age of 65 years. It is also put into withdrawal ex officio, after the assent of the Court in the united section, which because of a valid nurse found will no longer be able to fulfill the duties of the function. Those put in retirement will immediately exercise their rights at the hostel. 15. The Court is divided into 4 sections, composed each of a president and 2 councillors. The distribution of presidents and councillors by sections will be done at the beginning of each year, by the sections-united of the Court. In case of misunderstanding it will proceed by drawing lots. At the same time the sections-united will apportion to sections chief referenda, referenda and trainee referenda. The sections are identical. They will be distributed at the beginning of each year, by the united sections, their distribution being able to change in case of necessity, even during the year. 16. The united sections of the Court shall meet whenever necessary, convened by the first president of his own initiative or after the request of the Prosecutor-General. The First President presides over the Court in sections-united and can preside, when he sees fit or service, any of the sections. If in the latter case a parity of votes is made, an adviser will be called by lot from another section and the issue will be debated again. 17. In order to make a decision by the Court it is necessary to present for a section three members, and for the sections-united at least seven members. In the event of parity of votes, at the united sections, the vote of the presiding judge decides. All decisions and terminations of the Court shall be pronounced by an absolute majority of the members present The minority is obliged to give its reasoned opinion. In the absence of the first president, the oldest after the order of appointment between the presidents of the wards replaces him. In the absence of the section president the oldest member holds his place. Missing an adviser, the section is completed by an adviser from another section, delegated by the first-president. + Chapter 2 Attributions and Competence 18. The Court of Accounts exercises preventive and management control over all income and expenses of the State, according to art. 115 of the Constitution *). It has control attributions and court attributions. ----------------- Note *) See the Constitution, dated March 29, 1923. 19. As the supreme organ of control, the Court: a) Preventive controls of expenses and income, as well as spending orders, through advisers-controllers, in accordance with the provisions of the law on public accounting *); b) Control the supporting documents of the orders received from the accounts of the primary and secondary officers, as their receipt; c) Examines the monthly statements of ordinances and payments received from the central accounts of the ministries and various public administrations, as well as the monthly and annual general accounts of budget implementation; d) Control the receipts and payments made through the State cashiers, after the monthly borderos and according to the accounts and documents sent to him by the general accounting of the State. ----------------- Note *) See the Law on Public Accounting, dated July 31, 1929. 20) Also as supreme control body, the Court investigates, ascertains and certifies the accuracy of the accounts of the administrators entrusted with the establishment and centralization of public revenues, as well as all public administrations and settlements that have in their assignment to public money management. Based on its statuary data on acts sent by administrators and authorising officers and on individual accounts of revenue managers and money handlers, she researches, finds and certifies the accuracy of the ministries ' accounts. and the general accounts of the State's finance administration. She controls the general inventory of the State, and through research in the locality controls the keeping of the inventory of the State's heritage. It controls the issues of securities and treasury bills of Public Debt to be made in accordance with the respective laws and conventions. 21. As a judicial body judges the gestures of money handlers, values and public materials. She judges in the first and last instance: a) Accounts of public money handlers who have in their attributions both the collection of incomes and the payment of expenses; b) Accounts of materials and money of bodies, divisions, arsenals, manutants and all central establishments of the army, gendarmerie and border guards; accounts of factories, plants, manufactures, construction sites, central workshops, salines and all the central establishments in which public materials are produced and transformed; c) The accounts of the central deposits in which the public materials intended for sale, consumption, or transformations are supplied and preserved; d) And in general all accounts of money handlers, values and public materials, which are not given by special laws in the jurisdiction of other courts or for which the Court of Accounts is competent as a court of appeal. 22. The Court also judges, in the first and last instance, any public official, as well as any trustee of the administration, as it did not justify the amounts entrusted to it for the performance of a service, supplies or carrying out a work. For the amounts of money left unspoiled, which will not be returned within the stipulated deadlines of the public accounting law, the Court, listening to those concerned, will be able to force them to return the money with legal interest, and if they are civil servants, may be sentenced to a fine up to their three-month retribution. The accountants of the administrations who did not follow in time the justification of the advances, can also be sentenced by the Court, in solidarity with the holders, to the restitution of the amounts, as well as to the same fine. 23. They are also litigants, in the first and last instance, the director of the general accounting of the State, the directors of the accounting services of all departments, the heads of accounting of all public administrations, as well as all the other administrators, accountants and handlers of money, values and public material, for delay in the filing of accounts and in the presentation of the supporting documents and documents, for defects and omissions in the accounts, for orders, irregular, for leniency granted illegally to the debtors of the State, who caused damage to the administrations, for the non-communication at the fixed term of the documents and clarifications required by the Court, for the non-ercetation of the management accounts of the income tax collectors laws or irregularities found in their gestures. For failure to meet these bonds they will be able to be sentenced to a fine equal to their retribution from 15 days to 4 months. If even after this amendment will not comply with the provisions taken by the Court, or repeat the same facts, the Court will communicate the fact to the respective minister to apply the sanctions provided for by the public accounting law. 24. The Court shall judge in the first and last instance any public official contrary to the provisions of the law and regulation of public accounting and control of the budget and public patrimony. 25. As the court of appeal the Court judges: a) The calls made by the managers charged only with the revenue levies, which they pay at the offices of public cashiers against the terminations of the services entrusted with the administration and centralization of those incomes; b) Calls of managers of various units of the army, gendarmerie and border guards, river and maritime navigation services, workshops, nurseries, farms, studs, tamazlakes, central prisons, branch warehouses of materials, regional administrations of estates, forests, puddles and other fields of hospitals and hospital economists, in order to conclude the respective administrations; c) Calls against decisions of ministers or heads of public administrations given according to art. 226, para. 3 3 and 4 of the public accounting law, on the control of the budget and public patrimony d) Calls against decisions of the Ministry of War ordering detentions from the solda for loss of materials, unjustified amounts and various other damages to the funds and materials of the State, in accordance with the law of the soldiers in the army; e) The calls of the officials charged directly and specifically with the supervision of the accountants and the control of their accounting, against the decisions of the respective administrations through which they are made liable by the deficits of those accountants; f) Calls of school committees and church epitropias against decisions given by the authorities responsible for checking their accounts; g) The calls provided by art. 37 of the law on pensions against decisions of the regional commissions of pensions *), which until the implementation of this law were in the competence of the central commission of pensions; the decisions of the Court on these appeals will be pronounced with a majority of three votes; ------------------ Note *) See the Law on modification of certain provisions of the General Pension Law of 20 August 1929. h) Calls against decisions of the local review committees, according to the provisions of the law for the local government organization *); ------------------ Note *) See the Law on the organization of the local administration, dated August 3, 1929. i) Any other appeals that would be given to him by special laws; 26. The term of appeal to the Court is 30 days from the communication of the decision. 27. The Court also has in its powers the adjudication: a) Requests for release of total or partial guarantees of public money handlers, litigants in the first instance; b) Prescriptions of debtors ' prescriptions, according to the laws of public accounting of perception and pursuits. 28. The Court will give its opinion in a united section on all draft laws and regulations regarding public accounting, even when only partially it would be related to the accounting of a public administration. + Chapter 3 Procedure before Court 29. All the management litigants of the Court in the first instance, as well as all public administrations, indebted by the law of public accounting to send to the Court their accounts are obliged to submit them to its graft within the deadlines provided by that law. The general account of the finance administration will be presented to the Court, accompanied by general summaries, indicating on the cashiers, the receipts and payments contained in 1. Presentation of accounts 30. In case of failure to submit to the term of the management and administrative accounts the Court, after the request of the prosecutor or on its own initiative, by itself the fact of non-sending to the term, will judge and condemn those guilty to a fine equal to their retribution, from 15 days to four months, fixing them and a final deadline for presentation. If even at the deadline fixed by the Court they will not submit the accounts and justify the delay, they will be able to be sentenced to double the fine above, communicating the fact and the respective authority to apply the sanctions provided by the law. public accounting and the responsibility of the replacement with the performance of these duties. If the accountant is no longer in operation and has not presented the accounts on time, the successor is obliged to conclude and present his accounts at the deadline set by the Court. The same sanctions will apply to accountants, primary and secondary officers who will not present at the deadline the opinions with the supporting documents of the orders and payment mandates issued, as well as the monthly statements of ordinances. 2. Procedure of verification 31. The first president of the Court, receiving the documents, accounts, applications, appeals and all other works given in the jurisdiction of the Court, distributes them to the respective sections. The borderos with the opinions and supporting documents of the ordinances will be received directly by the referendums charged with their verification. 32. The presidents of the sections distribute together with the chief referenda, between the referenda of the section, the assigned works that are given in the section's duties. The distribution will be made on ministries and administration so that the documents in the course of one year and on the same budget will be examined by the same office. 33 33. Referendaries, under the supervision of chief referenda, study, control and verify by themselves and with the help of trainee referrals that are attached to them, the works assigned to them. They address the respective section of the Court, reasoned report on these works, containing their observations on the legality of the operations, the validity of the acts presented to accounting defects and the times and what other observations would believe necessary to inform the Court. With regard to the control of the supporting documents of the ordinances, the referenda will report only if there are shortcomings, mistakes or other irregularities. In all other cases it concerns the respective bordero for the verification. Also on the monthly receipts of receipts and payments, the Court will be notified by reports only if no matches, omissions or other irregularities are found. The borderos found in the rule will be certified for verification by the respective referenda. Referenda care for keeping in order, ranking and handing over papers. For payment orders, issued without supporting documents, they will take note and follow the presentation of documents within the deadlines provided by the public accounting law, referring to the Court immediately after the closure of the year, to apply the sanctions provided by Law. 34. The trainee referees shall perform all the work with which they will be tasked with the referenda to which they are attached. They can submit reports to the Court, but only by means of their respective referenda. 35. The reports of the referenda presented to the section will be examined by the section president or a counsellor appointed by him, who are held to ascertain whether the work is done conscientiously and if the malfunctions reported are Grounded. For the works on which no reports are made, the verified borderos and situations will be investigated and targeted by the member of the section responsible for the supervision of this work. 3. Trial procedure 36. The president of the section, receiving the report of the rapporteur counselor, fixes the day of the trial and sends the work of the prosecutor's office to On the fixed day, the rapporteur shall submit the work, the parties shall be heard, which shall be drawn up by the administrative agents and the conclusions of the prosecutor's office, the opinion of the rapporteur shall be taken, which is only advisory and then the vote of each counselor, starting with the newest appointee, after which the president pronounces the decision. The minutes of the hearing and the decision shall be drawn up and countersigned by the rapporteur and signed by the judges who took part in the meeting. The Court will also be able to judge in the absence of the parties. 37. If in the course of the trial, the Court finds that there is a need for other deslutions, the presentation of new acts or the appearance of the manager, conclude a minutes, showing its requirements and fixing the deadline for their satisfaction. It will apply the sanctions provided by art. 30 if at the fixed time the manager is missing or does not present the required documents or documents. The court will also be able to send a delegate of her to search the locality, when she would find it necessary. 38. On the works given in its court attributions, the Court pronounces decisions, and on the other data in its control attributions, apart from the visas provided for preventive control, pronounces statements. The decisions must state whether the litigants are liquidated or owe any amount; in the first case the Court pronounces the final discharge, and in the second case condemns them to the payment of the amount with legal interest from the date when they owe it. The statements must determine whether the accounts are accurate, whether they contain defects, irregularities or laws, which are the administrators of the culprits and the measures that have been taken or must be taken against them. 39. In all cases when the Court signals to the higher authorities deviations of nature to damage the offices of public cashiers, the authorities are obliged to take measures to ensure the fault of the culprits for the compensation of its tax office the respective administrations, and if they were guilty and of criminal acts, to bring them to the judgment of the competent courts. 40. When in the investigation of an issue there will be a suspicion of forgery in scripts, or embezzlement, in the counter of a manager, the Court, after having listened first to the conclusions of the prosecutor's office, will suspend the investigation and immediately notify the authority of which depends on that manager and the minister of justice who will take measures to follow the culpable before the ordinary courts. 41. The valid and final discharge of the managers who handle or administer money or public materials and whose accounts are subject to the jurisdiction of the first and last court of the Court, can only be given by the Court of Auditors. Any checks and downloads given by the administrative committees established in any way shall be provisional and shall not dispense with those managers to submit their management accounts to the Court. 4. Court statements on general accounts 42. After judging the management accounts of all the cashiers of the State for the entire financial year, the Court shall proceed to the confrontation of the results found by its decisions with those contained in the general management account of the administration public finances. The presidents of the four sections, meeting in commission, draw up the general report on these confrontations, which they submit to the first president, to be put in the debate of the united sections that will pronounce a general declaration of compliance with the general management account of the public finance administration. 43. Also after researching all accounts of the services charged with the administration of income and all the acts relative to the hiring or ordering and payment of State expenses, on the entire budget execution exercise and the special extraordinary credits, the Court proceeds at the meeting of the findings found and confronts them with the accounts of the ministries, pronouncing special statements of conformity on the account of the revenue budget, as well as on the expenditure of each individual ministry. The annual account of the Public Debt of provisions made at different banks for the payment of the annuities of Public Debt will be the subject of a special declaration. 44. After the Court has pronounced the statements provided for in the above articles the presidents of the four sections, meeting in commission, proceed to the confrontation of all the results found by the Court, with those contained in the general execution account of the State budget to the collection of all observations made by all sections during the research and visas given according to the decisions of the Council of Ministers. The reference to these clashes will be submitted to the first president to be put in the debate of the united sections, which will pronounce a general statement of compliance on the general account of budget implementation. 45. General statements provided in art. 42 and 44 will be submitted by the Court to the Assembly of Deputies and will be sent for publication in the Official Gazette, according to the law on public accounting and on budget control and public patrimony *). A copy will be sent to the ministry of finance to serve to prepare the draft law for the final regulation of the budget. ------------------ Note *) See the Law on Public Accounting, dated July 31, 1929. 46. With the general statements the Court will also make up a memo encompassing its observations on defects of any nature of ministerial accounts, the rules of laws that would be found, as well as its views on reforms and improvements that you would think necessary in public accounting. This memo will be communicated to the ministries through the intercession of the Ministry of Finance, for the various departments to formulate their responses to the Court's observations The Court's memo, accompanied by these answers and by the list of all visas, given according to the decisions of the Council of Ministers, will be submitted to the Assembly of Deputies and will be published in the 5. Court decisions and remedies against them 47. The decisions of the Court of Accounts are enforceable, they have the authority of the judicial decisions and are carried out through the agents of the tax office, with the application of the The Court in its annual memo will make the mentions of the results of the execution of its decisions. 48. The decisions of the Court will be drafted no later than 8 days off from their pronouncement. The Court shall be obliged to grant, upon request, to the interested parties, certified copies of all its decisions and terminations. 49. The decisions of the Court, given in the first and last instance are subject to review as well as to the appeal in Cassation. The decisions given in the appeal are subject only to the appeal in Cassation. 50. The review may be required by interested parties, managers, warranties or their heirs, for errors of fact or acts that were not considered at the judgment; by the attorney general for factual errors, double omissions or false enrolments, or acts that were not considered at the trial. The Court may review and ex officio its decisions for the above reasons. 51. The review deadline for interested parties and the attorney general is six months after the communication of the decision. The request for review may not be made by the same party concerned only once. Decisions on requests for revision are only subject to appeal in Cassation. The appeal of the appeal is suspended until the review is tried in case the party has appealed and the review is suspended by the Court until the appeal is tried, if the party has also appealed in the Cassation. 52. Errors of redaction materials on the name or quality of the manager, errors of writing, or calculation, which do not change the device of the decision, cannot give place to review. They are headed by the Court on the edge or at the bottom of the decision. 53. The decisions of the Court of Auditors shall be submitted to the appeal within three dozen days of their communication. The appeal does not preclude enforcement. 54. In case of scrapping of decisions, the Court of Cassation sends the business to judge again by the Court of Accounts, which will judge it in a united section. If the sections-united of the Court of Auditors persist in the earlier decision, the interesting part within the same period, may again appeal. This appeal will be judged by the Court of Cassation in a united section, which will definitively rule and send back the business to the Court of Accounts to comply exactly. + Chapter 4 Powers of the President and the Secretariat 55. The first-president has the leadership and supervision of the entire Court, he controls the regular gait of all services; he has the police of the Court, takes order measures and pronounces the disciplinary penalties given in his jurisdiction. The first president represents the Court, his correspondence is addressed. The citations, the copies of the decisions, the statements and all the conclusion of the Court, as well as the entire correspondence of the Court shall be signed by the first-president or his replacement. 56. The Secretariat of the Court shall lead by a Secretary-General, assisted by the secretaries and staff required for the service of correspondence and the archive of documents. 57. The Secretariat shall receive, classify and preserve the accounts, appeals, applications, supporting documents and all works of the Court; keep records of the game of litigants for noting the accounts received and decisions rendered on them; registers for the registration of terminations, decisions and statements rendered by all sections of the Court, as well as any other necessary registers and cares for the dispatch of children to be sent to the respective parties and administrations. 58. At the request of the parties, the Secretariat shall release certificates, copies or extracts from the documents emanating from the Court or in its archives. The final decisions sent in copy to the respective parties and administrations shall bear the enforceable formula provided by the law of the judicial organization *). ------------------- Note *) See the Law of the Court of Justice, of 14 April 1925. 59. The Secretary-General shall have direct management of the Secretariat and supervision of the regular service of the archive service. He countermeasures the entire correspondence of the Court. He assists in the united sections and drafts those decisions. In the absence of the secretary general, one of the secretaries 60. The Secretary-General has under his supervision the Superintendent's Service of the Court. + Chapter 5 Public ministry attributions 61. The public ministry under the Court of Accounts leads by the attorney general, helped by the section prosecutors. In the absence of the attorney general, the oldest prosecutor replaces him in all his duties. The secretariat of the public ministry is composed of a secretary and impiegations necessary for the registry, archive and other chancellery works, put under the direct supervision of the Prosecutor General. 62. The Prosecutor General shall keep a register of all the management obliged to present to the Court their management and administration accounts, shall follow the regular submission to the deadlines fixed by the law of these accounts and propose to the Court provided against those who are in delay. The receipt of the accounts at the Court will be immediately brought to the public 63. All the management of the litigants of the Court shall be obliged, within 30 days of their appointment, to submit to the Prosecutor General: copy of the appointment order and from the minutes of installation and receipt of the service. Those who will not comply with this bond will be sentenced by the Court, according to the prosecutor's request, to a fine equal to a month's pay. Also all public administrations are obliged to communicate immediately to the Prosecutor General the appointments and any move would be made in the staff of the managers put under the jurisdiction of the Court, as well as the measures taken regarding their guarantee. 64. The officials who will inspect or investigate the litigants in the first instance of the Court, are obliged to send directly to the prosecutor general copy of the minutes by which they would find money or public material deprivation, in days from the training of those minutes. Failure to meet these bonds shall entail the penalties provided for in the preceding Article. The Prosecutor General, on the basis of these minutes, will ask the Court to adjudicate with preference the respective gestures. The Prosecutor General or the Prosecutor of the Department shall attend the meetings and shall conclude on all matters which shall be debated before the Court. The works of the sections will be communicated to the public ministry at least one day before the day fixed for trial. Prosecutors are not specifically attached to a section. The attorney general will designate the prosecutor who will take part in meetings he will not attend himself. 66. The decisions of the Court shall be communicated to the respective ministries and administrations, through the Prosecutor General. All sentencing decisions will be executed directly by the Prosecutor General, who will order the registration in the debits of the collecting agents, the amounts due, also notifying the respective administrations. He holds a register of all the court's convicted decisions, aims to bring them to fruition and communicates to the Court the results at the end of each year, showing the reasons why they did not execute. 67. The Prosecutor General, for the performance of his duties, corresponds directly with the ministers and all other authorities. All applications of the administrations for the court of officials who were guilty of deviations to the duties provided by the public accounting law, are addressed to the Court by the indictment of the public ministry. 68. The Prosecutor-General shall supervise the fulfilment of the Court's services and if the entire control, verification and secretariat staff, shall accurately perform the service. In the event of negligence and for any improvements it would believe that it is necessary to bring to the service of the Court, it addresses the request in writing to the first president. + Chapter 6 Retributions, holidays, holidays, measures of order and discipline 69. The presidents of the Court of Accounts will have the same degree and retributions including all accessories of any kind as the presidents of the Court of Cassation and Justice, and the counselors those of the councillors of the same Court. The attorney general will have the degree and retribution, including all the accessories of the Prosecutor General of the Court of Cassation and Justice, and the prosecutors of the section on those of the section prosecutors of the same Court. The controlling advisers, the chief referenda and the secretary-general will have the same degree and retribution as the councillors of the Appeal Courts. Referenda and interns will have degree and retribution as follows: Class I referenda are assimilated to the first-president of the court. Class II referenda are assimilated to the presidents of the courts. Class III referenda are assimilated with the judges of the courts. The referenda of the trainees are assimilated with the court alternates. The other officials, as well as the service personnel, will have the retributions of the corresponding functions in the central administration of the Ministry of Finance, the secretaries being assimilated to the service chiefs and the undersecretaries of the office 70. The holidays and public holidays for the Court of Accounts are those provided in the law of judicial organization for Courts and tribunals. 71. For large holidays, the Court, after a common understanding taken in sections-united or by drawing lots, will delegate an adviser to each section, who together with half of that staff to research and resolve urgent work. of the sections. The four councillors will meet in the section to judge the ongoing trials. The public ministry's work will be conducted during this time by one of the prosecutors. The staff of the Court will benefit during the holidays, in turn from holidays, in accordance with the provisions of the Statute of Public Servants *). ------------------ Note *) See the Staff Regulations of 19 June 1923. 72. The leave required during the year up to no more than one month, for the entire staff of the Court, shall be granted by the first president, who will take the opinion of the section president on the requests of the councillors and staff of the respective section. The holidays of more than one month and those required by the first-president are granted only by the Court, in the united section. It will not be possible to give leave of once to more than three councillors, apart from cases of well-found disease. Holidays up to no more than one month required during the year by the section prosecutors and the officials of the prosecutor's office, shall be granted by the Prosecutor General The holidays of more than a month are granted only by the Minister of Finance with the opinion of the Prosecutor General. The leave requested by the attorney general is approved by the finance minister 73. No one can miss work without an invocation. One-day invocations can be granted by the presidents of the wards and up to 5 days of the first-president. The lack of no leave or invocation attracts the loss of pay during the absence. And if the lack is extended in a month, the magistrate or the absent official will be considered resigned. 74. The Court's service hours will be at least six. Until the drafting of a regulation, the order will be determined by the Court, in a united section. The attendance registers for the members of the Court and the staff of the sections shall be held by the first-president, for prosecutors and the staff of the public ministry by the Prosecutor General, and for the secretariat, 75. The disciplinary penalties that may apply to the staff are: 1. Prevention. 2. Mustration in writing with the loss of salary up to 15 days. 3. Suspension with loss of salary from 15 days to 2 months. 4. Putting in availability. 5. Destitution. The cases in which these punishments apply are those provided for in the law of judicial organization for Courts and tribunals. 75. Prevention and reprimand shall be applied by the first-president to the staff of the Court and the Attorney General for the staff of the The prevention and reprimand in writing with the loss of the 15-day salary may apply to the members of the Court and the public ministry by the Court in the United Nations The suspension, availability and dismissal shall apply to the Court in the United States. 77. The members of the Court and prosecutors are litigants by the High Court of Cassation, under the same conditions as the members of the Court of Cassation. In the disciplinary commission for the trial of the magistrates of the Court of Accounts, however, the three drawn members will be replaced by three members of the Court of Accounts, appointed under the same conditions. The referral before the disciplinary commission will be made by the Minister of Finance, following the Court's assent, sectiuni-unite. + Chapter 7 Abolition of documents in the documents archive 78. The acts filed in the archive of the Court will be abolished after the end of the six-year period at the end of the financial year to which it refers, if it is considered that they are no longer of any historical utility or of any other nature. 79. They will not be abolished and will be sent to storage in the archive of the State: a) The management and budgetary accounts of the general administration of finance; b) Management accounts of public cashiers; c) Acte touching of seized goods, of consemnations and of deposits of all kinds; d) Processes, sales documents, disposals, delegations and transactions; e) Contracts in general: f) Decisions and statements of the Court of Auditors. 80. The acts that will have to be abolished will be found and distinguished by their nature, in an inventory that will be formed under the vigil of the Secretary-General of the Court. This inventory will be submitted to the Court, which in sections-united will decide which acts will be abolished. A copy of this inventory will be kept at the Court of Accounts, and another copy at the Ministry of Finance. Neither accounts nor touching acts will be able to be disbanded until after it is found that two years have passed since the handover of the copy of the decision or the declared statement on the account and only after the Court has ruled on it. that account for the following year. 81. The acts to be abolished will be sold according to the accounting law. + Chapter 8 Final provisions and transitors 82. For the research of the remaining unverified accounts until the implementation of this law, the Court, in agreement with the Minister of Finance, will take the necessary measures with the works on the past to be completely finished in maximum five years. The accounts related to the operations of the years until 1923 inclusive will be able to check after a summary procedure established by the Court, agreed with the Ministry of Finance. 83. The definitive staff in the being at the implementation of this law will be confirmed in the corresponding new functions. Exceptionally within a period of 6 months from the implementation of this law to complete the places of section presidents, councillors and referenda, appointments can also be made with the dispensation of the conditions required by art. 4 4, art. 5 5 para. b and art. 7. For controllers, appointments can be made with the dispensation of the conditions of art. 5, paragraph b, agreed with the Court of Auditors. 84. This law shall be implemented from the date of its promulgation. The court in the united sections will elaborate for the application of her provisions a regulation that will be subject to royal sanction through the Ministry of Finance. 85. All the provisions of the contrary to the present law are also abrogated *). ------------------ Note *) The Court of Auditors was established by the Law of 24 January 1864, and after 10 years of operation, changed in today's form by the Law of 14 March 1874; and after another 21 years the Court of Accounts is reorganized by the Law of 29 January 1895, Thus operating 34 years, until the new law of July 31, 1929. -----------------------