Сметна палата на Република България
Summary
The Сметна палата на Република България (National Audit Office of Bulgaria, BNAO) is constitutionally established under Art. 91 of the Bulgarian Constitution as the body responsible for supervising the implementation of the state budget. It is governed by the National Audit Office Act adopted on 29 January 2015 (State Gazette No. 12/2015), which replaced earlier legislation. The BNAO consists of a President, two Vice-Presidents, and two Members, all elected by the National Assembly for seven-year terms; the President may be re-elected once. Vice-Presidents are elected on the proposal of the BNAO President; one Member is proposed by the Institute of Certified Expert Accountants and one by the Institute of Internal Auditors. Dismissal before the end of the term is possible by the National Assembly on specified grounds. The BNAO audits state and municipal budget holders, public enterprises, and entities receiving public funds; it publishes annual reports and specific audit reports publicly.
Independence Scorecard
| Appointment | Legislative appointment |
|---|---|
| Term length | 7 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Закон за Сметната палата (ДВ, бр. 12 от 13.02.2015 г.); чл. 91 от Конституцията на Република България
- Citation
- National Audit Office Act (State Gazette No. 12/2015, adopted 29 January 2015); Constitution of Bulgaria, Art. 91
- Full text
- Full text of law →
Jurisdiction scope
Implementation of the state budget and all budget-funded activities; audits state and municipal budget holders, public enterprises, and entities receiving public funds.