Although the Press Advertisement Agency has public legal personality, it is not without supervision: Article 14 gives the Government an annual power of audit.
The Power of Supervision — Art. 14
The Government has the power of supervision over the Agency and exercises that power by auditing all of the accounts and transactions of the Agency at least once a year.
| Element | Content |
|---|---|
| Who audits | The Government |
| Frequency | At least once a year |
| Scope | All of the accounts and transactions of the Agency |
The Consequence of Non-Compliance — Art. 14/2
Transactions that do not comply with the Law, Presidential Decrees, the regulation and the decisions of the General Assembly are corrected upon notice from the Government, and irregularities are referred to the competent authorities.
- Non-compliant transactions are corrected upon notice from the Government.
- Irregularities are referred to the competent authorities.
Who Exercises the Power? — Art. 52
Which organisation of the Government is to exercise the powers granted to the Government in this Law is determined by a Presidential Decision and published in the Official Gazette.
(By Article 162 of Decree-Law No. 703 of 2/7/2018 the phrase “Council of Ministers” was changed to “President”.)
The Other Amendments Made by Decree-Law No. 703
Article 162 of Decree-Law No. 703 of 2/7/2018 changed the holders of powers in many provisions of Law No. 195 with the transition to the presidential system of government:
| Provision | Former | New |
|---|---|---|
| Art. 5/b | The relevant authority | 14 representatives to be appointed by the President |
| Art. 12 | “by the Government from among 3 candidates to be proposed by the Board of Directors” | “under the relevant legislation” |
| Art. 14 | “the Law,” | “the Law, Presidential Decrees,” |
| Arts. 15, 16 | “of the Prime Minister” | “of the President” |
| Arts. 24, 28 | “of the Prime Minister” / “by the Council of Ministers” | “of the President” / “by the President” |
| Art. 29/a | “by-law” | “Presidential Decree” |
| Art. 39 | “by the Council of Ministers” | “by the President” |
| Art. 42 | “by law” | “by law or by Presidential Decree” |
| Art. 52 | “Council of Ministers” | “President” |
The Internal Audit and Accounting Order of the Agency
| Mechanism | Content | Provision |
|---|---|---|
| The auditors | 3 auditors elected by the General Assembly from among its own members | Art. 9 |
| The auditors’ report | Examined and accepted by the General Assembly | Art. 8/1 |
| Publication of the accounts | The year-end results and the allocation balance sheets are published in the Official Gazette and in other newspapers within two months at the latest of the end of the business year | Art. 26 |
| Government supervision | All accounts and transactions at least once a year | Art. 14 |
The Relationship with the Directorate of Communications
We covered the organisation and duties of the Directorate of Communications in the organisation, duties and powers of the Directorate of Communications. Which organisation is to exercise the powers granted to the Government by Law No. 195 is determined by Presidential Decision (Art. 52); for that reason the Presidential Decision in force must be consulted for the current holder of the power.
Conclusion
The Government has the power of supervision over the Agency and exercises it by auditing all of the accounts and transactions of the Agency at least once a year. Transactions that do not comply with the Law, Presidential Decrees, the regulation and the decisions of the General Assembly are corrected upon notice from the Government; irregularities are referred to the competent authorities. Which organisation is to exercise these powers is determined by Presidential Decision and published in the Official Gazette.