Report of the Office of the Auditor General of State Finances

(1) The Office of the Auditor General of State Finances submits each year, to both Chambers of Parliament, prior to the commencement of the session devoted to the examination of the State budget of the following year, a complete report on the balance sheet of the State budget of the previous year. The report also indicates the manner in which the budget was executed, unnecessary or unlawful expenditures, and whether there was embezzlement or squandering of public funds. (2) The Office of the Auditor General of State Finances submits to the President of the Republic, the Cabinet, the President of Supreme Court and the Prosecutor General a copy of the report referred to in Paragraph (1) of this Article. (3) Within six months of receiving the report of the Office of the Auditor General of State Finances referred to in this Article, the Parliament examines it and takes appropriate decisions. (4) Institutions and public officials to which a copy of the annual report of the Office of the Auditor General of State Finances is addressed implement its recommendations by taking appropriate measures as regards irregularities and other shortcomings which were disclosed. (5) The Parliament may request the Office of the Auditor General of State Finances to conduct a financial audit of State organs or the use of funds allocated by the State. CHAPTER X: INTERNATIONAL TREATIES AND AGREEMENTS