Curtea de Conturi a României
Summary
The Curtea de Conturi a României (Court of Accounts of Romania) is constitutionally established under Art. 140 of the Romanian Constitution and governed by Law No. 94/1992 on its organization and functioning. The Court consists of 18 councillors of accounts (consilieri de conturi) appointed by Parliament for nine-year terms; members may not belong to a political party or engage in political activity during their mandate. The Court conducts financial and performance audits of public revenues and expenditures at central and local government levels, audits the implementation of the state budget, and examines management of national public assets. Annual reports are submitted to Parliament and made public. The Court has a statutory right of access to documents and records of audited entities. Decisions of the Court are subject to judicial review, and the institution does not hold enforcement power equivalent to a court of law despite its name.
Independence Scorecard
| Appointment | Legislative appointment |
|---|---|
| Term length | 9 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
- Legea nr. 94/1992 privind organizarea și funcționarea Curții de Conturi; art. 140 din Constituția României
- Citation
- Law No. 94/1992 on the organization and functioning of the Court of Accounts (as amended); Constitution of Romania, Art. 140
Jurisdiction scope
Management of public resources at central and local level; audits the implementation of the state budget, local budgets, social insurance budgets, and entities using public funds.