Статут и правомощия на Сметната палата
Statute and Powers of the Audit Office

Summary/Abstract: The article examines the statute and powers of the Bulgarian National Audit Office as an independent body with a constitutional status (external auditor of the state budget), exercising control over the actions of persons spending public funds. The paper also considers its place in the system of public authorities, its assigned exceptional supervisory competence in the field of public finance, as well as the forms of budgetary control exercised by the Court of Audit and the acts issued by its bodies.

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