PECULIARITIES OF THE NEW LAW
The adoption of a new CoC law was associated with the amendments and addendums to the RA Constitution. The law was developed in compliance with the standards of the International Organisation of the Supreme Audit Institutions, with the clauses of the Lima declaration of “Guidelines on Auditing Precepts” and with the international supreme audit practice. Unlike the previous law on the “RA NA Control Chamber” this one is distinguished by the following approaches.
The current RA Control Chamber is more independent, has separated from the RA National Assembly and has a new status. The Chairman of the Control Chamber is being appointed by the National Assembly upon the proposal of the Republic of Armenia President for a six-year term, unlike the previous chairmen who were proposed by the NA Chairman and approved by the NA.
Under the new law, the same person shall not be appointed as a Chairman of the Control Chamber for two terms in succession. The National Assembly discusses the annual report made up from the control results undertaken by the Control Chamber without rendering a decision; previously if it was not approved, the NA could express mistrust to the Chairman of the Control Chamber.
Furthermore, the Control Chamber, out of the annual activity plan, on the basis of the Council's decision, may perform out-of-plan control. The Control Chamber performs control in the terms of observations, checks, cross checks, analyses, as well as by the types of financial, compliance, efficiency (performance) and environmental audits. From the mentioned above the efficiency and environmental audit types should be especially distinguished, as will be applied in Armenia for the first time. We can also distinguish the authority of the Control Chamber to perform cross checks.
In the new law, the control authorities applied by the Control Chamber have been broadened and clarified. The Control Chamber may exercise control over both outflows and inflows of the state, community and mandatory social security budgets, however by different procedures. From now on, the Control Chamber will have time limitation in terms of control implementation. So, the period for exercising audit in the controlled object will be set not longer than 24 working days, which may be prolonged during the audit for not more than 12 working days based on the decision of the Control Chamber Council. The period for cross checks will be set not longer than 12 working days, which may be extended for no longer than 6 working days based on the order of the Control Chamber Chairman.
However, the CoC new law has room for improvement. According to the specialists, there should not be closed doors in front of the CoC. In this respect, works on legislative reforms are being carried out in the CoC.