Legal Framework

The Constitution of Romania

Art. 140 - The Court of Accounts

 (1) The Court of Accounts shall conduct the control of the establishment, management and use of state and public sector financial resources. In keeping with law, the litigations resulting from the activity of the Court of Accounts shall be settled by specialized courts.

 (2) The Court of Accounts shall submit to the Parliament, on an annual basis, a report on the national public budget management accounts of the closed budget exercise, also identifying the irregularities found.

 (3) Upon request by the Chamber of Deputies or by the Senate, the Court of Accounts shall examine the public resources management and shall report on the findings.

 (4) The Counselors of Accounts shall be appointed by the Parliament for a nine-year term of office, which may not be extended or renewed. The Members of the Court of Accounts shall be independent in the conduct of their mandate and irremovable on the whole duration of such. They shall be subject to the incompatibilities laid down in the law on judges.

 (5) The Court of Accounts shall be renewed by a third of the Counselors of Accounts appointed by the Parliament, every three years, under the conditions laid down in the Court’s organic law.

 (6) The Court of Accounts Members shall be revoked by the Parliament, in the instances and under the conditions laid down in the law.