Post by inhorto on Jun 3, 2020 1:14:24 GMT
Audit Act
Author: Joseph Yu (Prime Minister | UCP)
Sponsors: Wu Jiàn Mîn (DP)
Sponsors: Wu Jiàn Mîn (DP)
An Act to Provide for the Establishment of the Audit Commission Act, and to delineate its Powers and Duties, and to Incorporate the DCRB-2020-001
into the Law of the House
into the Law of the House
BE IT THEREFORE ENACTED, as follows:
§1 - Incorporation
- Section 1 (General) of the DECREE to provide for the establishment of the Office of the Ombudsman to protect the rights of all Bandurians as provided by the Human Rights Act, henceforth DCRB-2020-001, is hereby incorporated into the Law of the House of Representatives.
- Section 2 (Application) of the DCRB-2020-001 is hereby struck down and deemed null and void pursuant to the Government Establishment Act.
§2 - Bandurian Audit Commission
- There is hereby created the Bandurian Audit Commission, henceforth the "Audit Commission" or the "Commission", which shall be responsible for carrying out the audit.
- The Audit Commission shall be independent of any ministry, department and institution; it shall have funds appropriate for it independently.
- The Commission shall consist of eight members, who shall be appointed for a term of six years by the State President upon consulting the Cabinet of Banduria:
- Members of the Commission shall be eligible for reappointment.
- Members of the Commission shall elect among themselves the Chairman of the Commission, henceforth "the chairman", who shall serve a term of two years and shall not be eligible for reappointment in his position as chairman.
- The chairman shall serve as first-among-equals, and shall have no decision-making authority over the Commission.
- The chairman shall represent the Commission when appropriate.
- Members of the Commission shall be completely independent in the performance of their duties, and the members shall be prohibited from soliciting or taking instruction from any government body or private party, or any institution acting on the behalf of the aforesaid bodies.
- The Members of the Commission shall be responsible for determining the conditions of employment of subordinate officers, as well as the salaries, allowances, pensions and benefits thereof.
- The Commission shall assist the Government of Banduria in the implementation of the year's budget.
- Members of the Commission may not engage in any other form of employment or occupation, whether gainful or not, during their tenure, and may not receive monetary rewards or gifts from businesses, institutions and persons, and they shall forgo rights to private apportionment and benefits during and after their tenure.
- No member of the Commission may enter into private communication with any officer of government, Cabinet, or the civil service; all communications between the Commission and any parties must be made subscribed for the public record immediately.
- Members of the Commission shall be automatically removed from their office if they have been convicted of bribery, fraud, malicious communication, tax evasion, or money laundering as provided by the Revised Penal Code of Banduria, or if they have been demonstrated to violate §2.3 of this Act.
§3 - The Audit
- The Commission shall be responsible for examining the accounts of all revenue and expenditure of the Ministries and Departments comprising the Government of Banduria, as well as of any private institutions, departments, or corporations in which the Government of Banduria owns a majority stake.
- All decisions of the Commission shall be taken by majority consensus.
- The Commission shall be responsible for ensuring that the appropriations allocated under the Budget of Banduria, or any similar budgetary or appropriative instruments, are completely and fully executed pursuant to the Law of the House, and it shall ensure that all expenditure and revenue has been incurred in a lawful and legal manner pursuant to the same laws.
- All audits must be complete and reported upon by the Commission before the termination of the fiscal year, or before the closure of accounts, whichever is earlier.
- The Commission shall have the full right to request documents and records from any organ within its jurisdiction, and all such documents shall be made available to the Commission in the time frame which the Commission has requested unless a court of law should opine or rule otherwise.
- For the purposes of carrying out the audit, departments and ministries may, in accordance with their bylaws, establish Commissions liaisons, who shall be responsible for communication between the Commission and the body in question.
- The Commission shall draw up an audit report no less than twenty days before the completion of the fiscal year, which it shall forward to the Speaker of the House of Representatives, who shall share the report to the Members of the House and subscribe it to the public record.
- Nothing in this Act shall prohibit the Commission from, at any time, electing to submit such reports to the House for any reasons that they shall deem fit, and any such reports shall be treated as though they were annual reports, and must too be subscribed to the public record.
- The Commission may, upon request of a ministry or department or any such government body or institution, submit reports or observations pertaining to the audit of the aforesaid institution(s), and all such reports shall too be subscribed to the public record.
