National Audit Office Act
Promulgated, SG No. 12/13.02.2015, amended, SG No. 98/9.12.2016, effective 1.01.2017, SG No. 96/1.12.2017, effective 1.01.2018, SG No. 99/12.12.2017, effective 1.01.2018, supplemented, SG No. 103/28.12.2017, effective 1.01.2018, amended, SG No. 7/19.01.2018, SG No. 84/6.10.2023, effective 6.10.2023, amended and supplemented, SG No. 29/2.04.2024, SG No. 16/10.02.2026
Chapter One
GENERAL PROVISIONS
Subject Matter
Article 1. (1) This Act shall regulate the structure, functions, organisation and operations of the National Audit Office, as well as the mandate of its authorities.
(2) (Amended, SG No. 16/2026) The National Audit Office shall:
1. exercise control over the implementation of the budget and other public resources and activities in accordance with this Act and the internationally adopted auditing standards;
2. prevent corruption, establish conflicts of interest and establish any lack of correspondence in the assets declared by public office holders.
Main Task
Article 2. The main task of the National Audit Office is to control the reliability and authenticity of the financial statements of budget organisations and the lawful, effective, efficient, and economical management of public resources and activities, as well as to provide the National Assembly with reliable and objective information thereof.
Independence
Article 3. The National Audit Office shall be independent in performing its operations and shall report to the National Assembly.
Basic Principles
Article 4. The National Audit Office shall operate on the basis of the following principles:
1. independence, objectivity, and good faith;
2. professionalism, integrity and impartiality;
3. consistency and predictability;
4. openness and transparency;
5. trust, co-operation and constructiveness.
Chapter Two
FUNCTIONS, STATUS, AND BUDGET OF THE NATIONAL AUDIT OFFICE
Types of Audits
Article 5. (1) The National Audit Office shall carry out:
1. financial audits;
2. compliance audits;
3. performance audits;
4. ad-hoc audits.
(2) The National Audit Office may carry out documentary checks, factual checks and other controls regarding legal entities, as assigned to it by virtue of special legislation, only within its audit work and in accordance with the procedure set out in this Act.
Scope of Audit Work
Article 6. (1) The National Audit Office shall audit:
1. the state budget;
2. the budget of the public social security scheme;
3. the budget of the National Health Insurance Fund;
4. the budgets of municipalities;
5. other budgets adopted by the National Assembly.
(2) The National Audit Office shall also audit:
1. the budgets of budget authorisers referred to in paragraph 1 and the management of their property;
2. the budgets of budget organisations under Article 13, paragraphs 3 and 4 of the Public Finance Act;
3. the budgetary funds granted to persons engaged in business activities;
4. the accounts for European Union funds and funds under other international programmes and agreements referred to in Article 8, paragraphs 2 and 4 of the Public Finance Act, including their management by the relevant authorities and by the end users of such funds;
5. the budget expenditures of the Bulgarian National Bank (BNB) and their management;
6. the formulation of any annual surplus of income over the expenditure of the BNB that is payable into the state budget, and any other dealings of the Bank with the state budget;
7. the origination and management of the government debt, the government guaranteed debt, the municipal debt, and the utilisation of debt instruments;
8. (amended, SG No. 96/2017, effective 1.01.2018) the privatisation of state and municipal property, as well as the public resources and public assets placed at the disposal of parties outside the public sector, including in the course of implementation of concession agreements;
9. the execution of international agreements, treaties, conventions or other international instruments, where so provided for in the respective international instrument or assigned by an empowered authority;
10. other public resources, assets and activities, where so assigned by law.
(3) The National Audit Office shall audit:
1. state enterprises referred to in Article 62, paragraph 3 of the Commerce Act;
2. commercial companies with more than 50% stakeholding of the state and/or municipalities;
3. legal entities with liabilities guaranteed by the state or liabilities guaranteed with state and/or municipal property.
(4) The National Audit Office shall audit the management and disposal of public assets and liabilities, regardless of the grounds for said management and disposal and the legal situation of the persons performing it.
(5) The National Audit Office shall prepare reports containing opinions on the implementation of the state budget, the budget of the public social security scheme, the budget of the National Health Insurance Fund and on the budgetary expenditure of the BNB and put forward these reports to the National Assembly.
(6) The National Audit Office can also audit the accounts for non-treasury funds of budget organisations.
Annual Audit Programme
Article 7. (1) The National Audit Office shall adopt an Annual Audit Programme. The National Assembly may issue decisions assigning to the National Audit Office to carry out up to 5 audits, on an annual basis, other than those included in the annual programme.
(2) The National Audit Office shall adopt the programme referred to in paragraph 1 as soon as the law on the state budget of the Republic of Bulgaria for the relevant year has been promulgated in the State Gazette, but not later than 31 December of the previous year.
(3) The Annual Audit Programme of the National Audit Office shall be made available to the National Assembly within 7 days of its adoption or amendment.
(4) The annual audit programme of the National Audit Office, in its part concerning the auditing of accounts for European Union funds, shall be sent to the European Court of Auditors and the European Commission for information.
Co-operation with Institutions and organisations in the Republic of Bulgaria
Article 8. (1) When carrying out its activities, the National Audit Office shall co-operate with:
1. government authorities, for the purpose of increasing the efficiency of the control system and fighting against crime and corruption;
2. professional and non-governmental organisations, for the purpose of exchanging good practices and professional development.
(2) The specific forms of co-operation with the institutions and organisations referred to in paragraph 1 shall be set out in joint agreements.
Co-operation with the European Court of Auditors and Other Supreme Audit Institutions. Representation
Article 9. The National Audit Office shall co-operate with the European Court of Auditors and supreme audit institutions of other countries in the field of external audit and shall represent the Republic of Bulgaria in international organisations of the supreme audit institutions.
(2) The National Audit Office may carry out joint audits with the European Court of Auditors concerning the accounts for funds referred to in Article 6, paragraph 2, sub-paragraph 4, and with supreme audit institutions of other countries concerning the execution of international instruments referred to in Article 6, paragraph 2, sub-paragraph 9, where signed agreements have provided so.
Status of Office
Article 10. The National Audit Office shall be a budget-funded legal person domiciled in Sofia.
Budget
Article 11. The budget of the National Audit Office shall form an independent part of the state budget.
Chapter Three
STRUCTURE, MANAGEMENT, AND ORGANISATION
Composition of the National Audit Office
Article 12. (1) The National Audit Office shall consist of a president, two vice presidents, and two members who shall be elected by the National Assembly.
(2) The president, vice presidents, and members shall be elected for a 7-year terms of office.
President
Article 13. (1) The National Audit Office shall be managed and represented by a president.
(2) The president shall be paid a basic monthly remuneration amounting to 90 per cent of the remuneration of the president of the National Assembly.
(3) The president may not be appointed again.
Vice presidents
Article 14. (1) The vice presidents shall be elected by the National Assembly, upon a proposal of the president of the National Audit Office.
(2) The vice presidents shall be paid a basic monthly salary amounting to 90 per cent of the president's remuneration.
(3) The vice presidents may be appointed again.
Members
Article 15. (1) Upon a proposal of the president of the National Audit Office, the National Assembly shall elect one member nominated by the Institute of Chartered Accountants and one member nominated by the Institute of Internal Auditors.
(2) The members of the National Audit Office shall be paid for their participation in sessions of the National Audit Office, in an amount set in the Rules of Structure ad Procedure of the National Audit Office. The monthly salary may nt exceed 50 per cent of the president's basic monthly salary.
Requirements applicable to the president, vice presidents, and members
Article 16. (1) Eligible candidates for president, vice president, or member of the National Audit Office shall be persons who:
1. have completed a higher level of education, having been awarded with a master's degree, and have professional experience of at least 15 years in the field of audit, administrative or financial law, financial control, finance or accounting;
2. (amended, SG No. 29/2024) have not been an executive branch authority referred to in Article 19, paragraphs 2 - 4 of the Administration Act for the last three years preceding their election, unless they have been appointed as an interim Prime Minister according to the procedure established by Article 99 (5) of the Constitution of the Republic of Bulgaria;
3. have not been convicted for intentional publicly prosecutable offence and have not been deprived, in accordance with the applicable procedure, of the right to take up certain posts or be engaged in certain occupations.
(2) (Amended, SG No. 7/2018, SG No. 84/2023, effective 6.10.2023, SG No. 16/2026) The president, vice presidents, and members may not be related parties within the meaning of this act and may not carry out any activity which contradicts it.
(3) (Amended, SG No. 29/2024) The president and vice presidents may not hold any other office for which they are paid, or perform any paid activities, unless they are appointed as an interim Prime Minister according to the procedure established by Article 99 (5) of the Constitution of the Republic of Bulgaria, as well as those under international projects and programmes related to the activity of the National Audit Office, as well as research, teaching, or operations regulated under the Copyright and Neighbouring Rights Act.
(4) (New, SG No. 29/2024) In case a person under Paragraph (3) has been appointed as an interim Prime Minister, they shall cease to exercise their powers only for the period of their appointment and after its expiry they shall continue the term of office for which they had been elected.
(5) (New, SG No. 103/2017, effective 1.01.2018, renumbered from Paragraph (4), SG No. 29/2024) The circumstance under paragraph 1 on their criminal record shall be established ex officio.
Election of president, vice presidents, and members
Article 17. (1) The National Assembly shall elect a president of the National Audit Office two months prior to the expiration of the incumbent president's mandate.
(2) Within 14 days after the mandate of the vice presidents of the National Audit Office expires, the president shall put forward a new election proposal to the National Assembly.
(3) Within 14 days after the mandate of the members of the National Audit Office expires, the Institute of Chartered Accountants and the Institute of Internal Auditors shall put forward their proposals for the election of a new member to the president of the National Audit Office. The president shall put forward the proposals to the national Assembly no later than three days from the date of receipt. If the National Assembly does not elect a member or both members nominated by the two institutes, said institutes shall make new proposals within 7 days.
(4) The president, vice presidents, and members shall be elected on the basis of a public procedure.
(5) The president of the National Audit Office elected under paragraph 1 shall assume office on the date of expiration of his/her predecessor's mandate.
(6) The individuals elected under paragraphs 2 and 3 shall assume office on the day of their election.
Oath of Office
Article 18. The president, vice presidents, and members of the National Audit Office shall be sworn into office, taking the following oath of office before the National Assembly: "In the name of the Republic of Bulgaria, I swear to abide by the Constitution and the laws of this country, to work for the implementation of the functions entrusted to the National Audit Office, and in doing so, to be guided be the principles of independence, objectivity and good faith in the performance of the duties assigned to me by law. I have sworn."
Early Dismissal
Article 19. (1) The president, vice presidents, and members of the National Audit Office can be dismissed by the National Assembly prior to the expiration of their term of office:
1. upon their written request;
2. in case of inability to perform their duties which has continued for more than six months;
3. in the event of ineligibility under Article 16;
4. (amended, SG No. 7/2018, SG No. 84/2023, effective 6.10.2023, SG No. 16/2026) upon the entry into effect of an instrument ascertaining any conflict of interest under Chapter Twelve;
5. in the event of death.
(2) Upon dismissal of the president, the National Assembly shall appoint a vice president to discharge the duties of the former president until a new one is elected.
(3) In the cases referred to in paragraph 1, sub-paragraphs 2 - 4, the president shall put forward a reasoned proposal to the National Assembly for the dismissal of the vice president or member concerned.
(4) Upon dismissal of a vice president, the president shall, within one month, submit a proposal to the National Assembly to elect a new vice president.
(5) Upon dismissal of a member of the National Audit Office, the Institute of Chartered Accountants or the Institute of Internal Auditors, as applicable, shall put forward their proposals for the election of a new member within one month.
(6) The newly elected president, vice president, or member shall complete the term of office of his/her predecessor.
Powers of the National Audit Office
Article 20. (1) (Supplemented, SG No. 16/2026) The National Audit Office shall organise, manage, and control the audit activities under this Act, as well as the activity specified in Article 1(2)(2).
(2) The National Audit Office shall adopt its decisions by open vote and majority of 4 votes. Abstention from voting shall not be allowed.
(3) The type of vote of every person who has cast a vote, as well as the reasons for the negative votes, shall be disclosed in a protocol and published on the website of the National Audit Office along with the audit report.
(4) Meetings shall be presided by the president of the National Audit Office or by a vice president authorised by the president.
(5) The National Audit Office shall:
1. approve its draft annual budget and the report on its implementation;
2. adopt the following instruments: Rules of Structure and Procedure of the National Audit Office; Code of Ethics of the National Audit Office; manual on the implementation of the internationally accepted audit standards and on the audit work of the National Audit Office; rules on the selection, appointment, training, performance assessment, and professional development of the staff of the National Audit Office; strategies, policies, guidelines and other internal instruments;
3. adopt an Annual Audit Programme and a report on its implementation;
4. (amended, SG No. 98/2016, effective 1.01.2017) adopt the audit reports;
5. approve a list of recognised auditor certificates;
6. (new, SG No. 16/2026) shall implement the State policy of corruption prevention according to the procedure established by Chapter Eight herein;
7. (new, SG No. 16/2026) shall oversee and shall make decisions regarding the verifications and analyses carried out of the declarations of assets and interests of public office holders;
8. (new, SG No. 16/2026) shall ascertain a conflict of interest of public office holders;
9. (new, SG No. 16/2026) shall hear or shall require the submission of information in connection with the examinations related to the ascertainment of a conflict of interest;
10. (new, SG No. 16/2026) shall verify reports of breaches in connection with the declarations of incompatibility of public office holders and, where incompatibility has been established, shall approach the electing or appointing authority for an appropriate response;
11. (new, SG No. 16/2026) shall endorse standard forms of the declarations referred to in subparagraphs 2 and 4 of Article 75(1) herein;
12. (new, SG No. 16/2026) shall establish and maintain a uniform system for electronic declarations;
13. (new, SG No. 16/2026) shall implement cooperation with foreign and international institutions;
14. (renumbered from Item 6, SG No. 16/2026) exercise also other powers provided by law.
(6) The National Audit Office shall manage the overall audit work. The National Audit Office shall exercise its audit powers through auditors.
(7) (New, SG No. 16/2026) The decisions of the National Audit Office referred to in subparagraph 8 of paragraph 5 and the judgments rendered on the appellate review of the said decisions shall be published on the Internet site of the National Audit Office subject to personal data protection requirements and the requirements of the Classified Information Protection Act.
Powers of the president of the National Audit Office
Article 21. The president shall:
1. manage and organise the activities of the National Audit Office, represent it in Bulgaria and abroad, and function as its budget authoriser by delegation.
2. (supplemented, SG No. 16/2026) determine the powers of the vice presidents related to the management, organisation, and control of audit activities, and to the activity specified in Article 1(2)(2);
3. (supplemented, SG No. 29/2024) appoint a deputy in case of absence or in case of being appointed as an interim Prime Minister according to the procedure established by Article 99(5) of the Constitution of the Republic of Bulgaria;
4. develop the budget forecast and draft budget of the National Audit Office while complying with the requirements set out in the Public Finance Act;
5. (amended, SG No. 16/2026) appoint and relieve of duty the civil servants and conclude and terminate the employment contracts of staff under employment relationships at the National Audit Office in accordance with the requirements of this Act;
6. publish the internationally accepted auditing standards on the website of the National Audit Office;
7. (new, SG No. 16/2026) issue penalty decrees on violations committed under this Act;
8. (new, SG No. 16/2026) perform other functions provided for in this Act.
Powers of the vice presidents of the National Audit Office
Article 22. (1) The vice presidents shall:
1. (supplemented, SG No. 16/2026) manage audit directorates and the directorates carrying out the activity specified in Article 1(2)(2);
2. plan and allocate the resources needed to perform audits within the scope of the audit directorates concerned;
3. put forward draft audit reports, for review and adoption at sessions of the National Audit Office, along with any opinions, conclusions, and recommendations submitted in respect of the reports, when stipulated by the law;
4. exercise other powers assigned to them by law, as per the procedure and in the manner set out in an internal instrument or in an order issued by the president of the National Audit Office;
5. take responsibility for the organisation of audit work and its quality.
(2) (Amended, SG No. 29/2024) In the absence of a vice president or in case of being appointed as an interim Prime Minister according to the procedure established by Article 99 (5) of the Constitution of the Republic of Bulgaria, his/her powers as a head of audit directorates, shall be discharged by the other vice president appointed by an order of the president of the National Audit Office.
Functional and Territorial Organisation
Article 23. (1) Audit activities in the National Audit Office is organised in directorates. Separate departments, sectors, and positions in remote office locations throughout the country may be set up within directorates.
(2) The directorates shall be managed by directors.
(3) Appointment as a director of directorate in the National Audit Office shall be offered to persons who:
1. have completed a higher level of education, having been awarded with a master's degree;
2. have served in previous employment and/or public service in the field of audit, financial control, finance, or accounting for at least 7 years;
3. have won a competition for appointment to the post of director;
4. have management experience of at least three years.
(4) In the absence of a director of a directorate, his/her powers shall be discharged by another director of directorate, as assigned in an order issued by the president of the National Audit Office.
Organisation of activities to prevent corruption, establish conflicts of interest and establish any lack of correspondence in the assets declared by public office holders
Article 23a. (New, SG No. 16/2026) (1) Activities to prevent corruption, establish conflicts of interest and establish any lack of correspondence in the assets declared by public office holders shall be carried out by a specialised administration, which includes the "Prevention of Corruption" Directorate, the "Public Register" Directorate and the "Conflict of Interest" Directorate. The specialised administration shall be supported by a general administration which is reports directly to the president of the National Audit Office.
(2) Where necessary, by a decision of the National Audit Office other stand-alone directorates and departments may be established, the functions, complement and structure of which shall be regulated in the Rules of Structure and Procedure of the National Audit Office.
(3) The following shall work in the specialised and the general administration:
1. civil servants within the meaning given by the Civil Servants Act, and
2. persons under an employment relationship.
(4) The Civil Servants Act shall apply to the civil servants referred to in subparagraph 1 of paragraph 3. The grades of the positions depending on the functions performed, the qualification and professional experience possessed by the civil servants referred to in subparagraph 1 of paragraph 3 shall be determined by the Rules of Structure and Procedure of the National Audit Office.
(5) The Labour Code shall apply to the employees hired under employment legal relationships.
(6) The staff under paragraph 3 may not engage in activities which are incompatible with their service.
(7) Any information which has come to the knowledge of the staff under paragraph 3 in the course of or in connection with the performance of the official duties thereof, during checks, conflict of interest proceedings, including any other activity as well, shall constitute classified information within the meaning given by the Classified Information Protection Act.
(8) Upon assumption of office, the persons referred to in paragraph 3 shall sign a declaration to the effect that they will not disclose the information which has come to their knowledge in the course of or in connection with the performance of their duties even after said persons are dismissed.
(9) The persons referred to in paragraph 3 shall sign a declaration of private interests and a declaration of a private interest on a particular occasion.
(10) The employees of the specialised administration herein shall not incur pecuniary liability for any detriment inflicted upon the exercise of the powers entrusted thereto under this Act except where the detriment has ensued from a publicly prosecutable offence.
(11) The employees specified in paragraph 3 shall be provided with accident insurance and life assurance at the expense of the budget of the National Audit Office.
(12) The length of employment service of the persons in the administration referred to in paragraph 1 holding a position for which a university degree in law and a licence to practise law are required, shall count as length of practice of law.
(13) The length of employment service of the persons in the administration referred to in paragraph 1 holding a position for which a university degree in economics is required shall count as relevant professional experience in the public sector.
(14) The complement, structure, rights and obligations of the directorates in the specialised administrations and the general administration shall be determined by the Rules of Structure and Procedure of the National Audit Office.
Chapter Four
RIGHTS AND OBLIGATIONS OF THE NATIONAL AUDIT OFFICE MANAGEMENT BODIES AND STAFF
Management bodies and staff of the National Audit Office
Article 24. (1) The Management bodies of the National Audit Office shall include the president and vice presidents.
(2) (Amended, SG No. 16/2026) The staff of the National Audit Office shall include directors of directorates, heads of structural units, auditors, and officers in the specialised and general administration.
Rights and Obligations under Employment Relationships
Article 25. (1) The employment relationships of employees of the National Audit Office shall be governed by the provisions of the Labour Code.
(2) The management bodies of the National Audit Office shall enjoy all rights granted under any employment legal arrangement, excluding those rights which are incompatible with or counter to their legal status or the Code of Ethics of the National Audit Office.
(3) The persons referred to in paragraph 1 shall comply with the requirements set out in the Code of Ethics of the National Audit Office and the manual on the implementation of the internationally accepted auditing standards and on the audit work of the National Audit Office. When failing to meet said requirements, the staff of the National Audit Office shall be subject to disciplinary liability as per the conditions and procedures set out in the Labour Code.
Auditors
Article 26. (1) Appointment as an auditor in the National Audit Office shall be offered to persons who:
1. have completed a higher level of education, having been awarded with a master's degree, and have served in previous employment or public service for at least three years;
2. have successfully passed the examination for auditors of the National Audit Office or who have an auditor certificate;
3. have won a competition for appointment in accordance with the regulations on the selection, appointment, training, performance assessment, and professional development of National Audit Office staff.
(2) Audit positions include: auditor, first-ranking senior auditor, second-ranking senior auditor, and chief auditor. Promotions shall follow the regulations on the selection, appointment, training, performance assessment, and professional development of National Audit Office staff.
(3) Appointment as a trainee auditor shall be offered to persons who have higher education, awarded with a Master's Degree, and have won a competition in accordance with the regulations on the selection, appointment, training, performance assessment, and professional development of National Audit Office staff. Trainee auditors shall support audit work.
(4) Auditors shall carry out their audit work in audit teams. The audit team leaders shall be nominated by the vice president concerned and shall be responsible for the professional management and quality of audits.
Ineligibility to Hold a Position
Article 27. (1) Appointment as employees of the National Audit Office shall be offered to persons who have not been convicted for any intentional publicly prosecuted offence and who have not been deprived, as per the applicable procedures, of the right to take up a certain office or to be engaged in a certain occupation.
(2) When the circumstances referred to in paragraph 1 change, the persons concerned shall notify, in writing and within 7 days, the president of the National Audit Office who must take action in line with his/her legal authorities.
(3) (New, SG No. 103/2017, effective 1.01.2018) The existence of circumstances relating to the previous convictions status of employees shall be established by official channels by the appointing authority at the time of assuming the relevant position.
Prohibition to Hold Any Other Paid Office or Carry Out Paid Activities
Article 28. (1) The directors of directorates, heads of structural units, and auditors may not hold any other office for which they are paid, or perform any paid activities, other than those under international projects and programmes related to the activity of the National Audit Office, as well as research, teaching, or operations regulated under the Copyright and Related Rights Act.
(2) The circumstances under paragraph 1 shall be attested to the employer by a declaration.
Obligation for Asset Disclosure
Article 29. (1) (Amended, SG No. 16/2026) Upon the commencement of the civil service relationship or the conclusion of the employment contract, the employees of the National Audit Office must submit an asset declaration to the president of the National Audit Office.
(2) No later than April of each calendar year, the employees of the National Audit Office must disclose their assets to the authority referred to in paragraph 1, including all income received during the previous calendar year under agreements for additional work under Article 111 of the Labour Code and income received under non-employment agreements, specifying the employer/contracting authority who paid the remuneration and the grounds thereof.
Remuneration
Article 30. (1) The basic monthly salaries of the employees of the National Audit Office shall be determined by the president in accordance with the internal rules on salaries and the disposable resources in the budget for the relevant year.
(2) The management bodies and employees of the National Audit Office may receive additional performance-based bonuses as per the procedures set out in a law or an instrument of the Council of Ministers, or in the internal rules on salaries.
Length of Service
Article 31. (1) (Amended, SG No. 16/2026) The length of service of the directors of directorates, heads of structural units, auditors, and staff from the specialised and general administration at managerial positions or at expert positions with managerial functions, when acquired at these posts with the National Audit Office, shall be recognised as public service in the specialist field concerned when applying for appointment which requires a certain length of public service in a specialist field.
(2) The length of service of persons with a law degree which has been accumulated while employed at the National Audit Office shall be recognised as service under Article 164, paragraphs 1 - 7 of the Judiciary Act and under Article 8, paragraph 1, sub-paragraph 3 of the Notaries and Notarial Activities Act.
Entitlement to Clothing for Official Occasions
Article 32. (Supplemented, SG No. 16/2026) The staff of the National Audit Office, with the exception of those specified in Article 23a(3), shall be entitled to business clothing in an amount not exceeding the triple amount of the minimum salary, whereby the business clothing shall be paid from the budget of the National Audit Office.
Distinctions and Awards
Article 33. (Supplemented, SG No. 16/2026) On account of having completed specific tasks, the staff of the National Audit Office, with the exception of those specified in Article 23a(3), may be awarded with distinctions and/or awards, in cash or in kind, which shall not exceed the base monthly salary and shall not go beyond the funds available in the budget of the National Audit Office for the relevant year. Distinctions and awards and the terms for their award shall be determined in the Rules of Structure and Procedure of the National Audit Office.
Confidentiality Obligation
Article 34. (1) The management bodies, members, and employees of the National Audit Office shall safeguard classified information which constitutes state or professional secrecy, as well as trade, bank, or other secrecy protected by law, and shall not disclose any facts or circumstances that have come to their knowledge in the course of, or in connection with the discharge of their duties.
(2) When assuming their positions, the persons referred to in Article 26 shall sign a confidentiality and non-disclosure declaration which obligates them to safeguard secrecy and abstain from disclosing any facts or circumstances referred to in paragraph 1.
Training and Professional Qualification
Article 35. (1) The employees of the National Audit Office shall be obliged to take part in training organised by the National Audit Office for the purpose of maintaining and enhancing their professional qualification.
(2) The expenditure incurred under paragraph 1 shall be charged to the budget of the National Audit Office.
Performance Assessment. Consequences
Article 36. (1) The employees of the National Audit Office shall undergo performance assessments on an annual basis.
(2) Performance assessments shall be carried out in accordance with the conditions and procedures set out in the regulations on the selection, appointment, training, performance assessment, and professional development of the National Audit Office staff.
(3) (Amended, SG No. 98/2016, effective 1.01.2017) The employment legal relations of an employee may be terminated without notice, where he has received the lowest possible annual grade in the performance assessment, within one month of receiving the annual grade.
Insurance
Article 37. The management bodies, directors, heads of structural units, and auditors must be insured with life insurance and accident insurance paid from the budget of the National Audit Office.
Chapter Five
AUDIT WORK. AUTHORITIES AND OBLIGATIONS OF THE MANAGEMENT BODIES, DIRECTORS OF DIRECTORATES, HEADS OF STRUCTURAL UNITS, AND AUDITPRS
Assignment of Audits
Article 38. (1) Audits included in the Annual Audit Programme shall be assigned by an order of one of the vice presidents of the National Audit Office.
(2) Audits based on decisions of the National Assembly shall be assigned by an order of the president of the National Audit Office.
(3) Audits shall be carried out in the audited entity and/or on the premises of the National Audit Office on the basis of a programme approved by one of the vice presidents, or by the president in the cases referred to in paragraph 2.
Powers during Auditing
Article 39. (1) During and in connection with ongoing audits, the management bodies of the National Audit Office, directors of directorates, heads of structural units, and auditors have the right to:
1. free access to the official premises and all documents, reports, and assets relating to the financial management of audited organisations, including the right to request that the annual financial statements of auditable companies with state or municipal stakeholding, as well as the minutes reflecting the meetings of their authorities, be made available to them;
2. request, within time limits set by them, summary information, certified copies of documents, and other information relevant to the preliminary research and audit work, including the provision of such information and documents in an electronic format;
3. request oral and written explanations by officials, including former officials, regarding facts established in the course of audits and regarding issues related to their work;
4. request summary information, certified copies of documents, and other information from natural persons, legal persons, and sole proprietors other than the auditee which are possibly related to suspected illegal operations affecting the financial and pecuniary interests of the auditee or the accounts for European Union funds;
5. request and obtain information from all authorities in Bulgaria, as well as access to their databases in connection with the work of the National Audit Office;
6. attend meetings of the authorities of audited organisations and persons if the agenda is relevant to any ongoing audit.
(2) When auditors are exercising their authorities referred to in paragraph 1, classified information shall be accessed in accordance with the conditions and procedures set out in the Protection of Classified Information Act.
(3) The auditors from the National Audit Office may request that physical inventory be carried out in connection with audits.
Obligations of the Heads and Officials of Audited Organisations
Article 40. (1) Heads and officials of audited organisations are obliged to cooperate with the persons referred to in Article 39, paragraph 1 when the latter are exercising their authorities and to provide appropriate rooms and technical equipment for the audits, including access to telecommunication devices.
(2) The persons referred to in paragraph 1 may not refer to any state, professional, trade, bank, or other secrecy protected by law when being audited by the National Audit Office.
(3) In the event of refusal to cooperate for the exercising of the authorities referred to in Article 39, including in the event of failure to provide the information requested, the president may-upon issuing a written warning-announce the unlawful conduct of the officials concerned on the website of the National Audit Office.
(4) In the event of refusal to provide the information referred to in Article 39, paragraph 1, sub-paragraph 4, the president may issue an order for the legal person or sole proprietor concerned to be inspected concerning the information refused.
(5) If the legal person or sole proprietor concerned is obstructing the inspection referred to in paragraph 4, the National Audit Office shall notify the authorities of the prosecutor's office.
(6) The written evidence collected during the inspection referred to in paragraph 4 shall form an integral part of the documentation for the audit conducted in the audited organisation.
Liability for Damages
Article 41. The management bodies of the National Audit Office, the directors of directorates, the heads of structural units, and auditors shall not incur pecuniary liability for any damages caused when exercising their authorities, unless they have committed a crime or have acted with intent.
Conflict of Interests during Auditing
Article 42. (1) (Amended, SG No. 7/2018, SG No. 84/2023, effective 6.10.2023, SG No. 16/2026) Any persons who are relatives - in a direct line to an unlimited degree and collaterally up to and including the fourth degree - of officials of the auditee, whose activity pertains to the collection or disbursement of budgetary and other public resources and to the management of property under Article 6, or who are spouses or cohabitees of said officials, as well as any persons who have worked for the auditee or have been involved in its management during the past three years, or who have any private interest in the audited activity within the meaning of this act, may not participate in audits.
(2) The circumstances under paragraph 1 shall be acknowledged in a written declaration to one of the vice presidents before the audit commences.
(3) Upon ascertaining incompatibility under paragraph 1 during an audit, the persons concerned shall be obliged to file an application in writing for their recusal.
(4) The declarations referred to in paragraph 2 and the recusals referred to in paragraph 3 shall form an integral part of the documentation for the audit conducted.
External Experts
Article 43. (1) From time to time, external experts may be hired for the purpose of reviewing specific issues during audits, while observing the requirements set out in Article 42 and in the internationally accepted auditing standards.
(2) The persons referred to in paragraph 1 shall sign a confidentiality and non-disclosure declaration which obligates them to abstain from disclosing any facts or circumstances referred to in Article 34, paragraph 1.
Measures during Audits in the Event of Illegal and Detrimental Acts
Article 44. Where an audit has resulted in finding that certain actions create opportunities for unlawful collection or spending of budgetary or other public funds, as well as for damaging the property of the auditee, the responsible vice president-upon a proposal by the audit team leader and and the director-shall notify the competent authority so that measures can be taken to discontinue such actions.
Preparing Draft Audit Reports
Article 45. The audit team leader shall draw up a draft audit report in line with the adopted audit programme, as well as with the requirements of the law, the internationally accepted auditing standards, and the instruments issued by the National Audit Office.
Authorities of Directors of Directorates Control Procedure
Article 46. (1) Directors shall exercise control as to the compliance of the draft audit report with the requirements set out in Article 45 and shall assess the evidence in terms of their reliability and sufficiency and their relevance to the findings, conclusions, evaluations, and recommendations made.
(2) In their activities under paragraph 1, directors shall be supported by the heads of structural units.
(3) Within 30 days from the submission date of the draft audit report, the director shall issue a reasoned written decision:
1. approving the draft audit report;
2. returning the draft audit report, with instructions for further development and elimination of any omissions made.
(4) Within 7 days from the date of the decision referred to in paragraph 2, sub-paragraph 3, the audit team leader shall submit the revised draft audit report to the director for approval.
(5) If disagreeing with the instructions given, the audit team leader shall submit a written objection to the responsible vice president.
(6) The vice president of the National Audit Office shall review the objection and express an opinion, within 7 days, in a reasoned written decision which shall be final.
Presentation of Draft Audit Reports
Article 47. (1) The approved draft audit report shall be handed over to the head of the audited organisation, as well as to the persons who have been heads of the organisation during the audited period, no later than one month after the issuance of the decision under Article 46, paragraph 3, sub-paragraph 1.
(2) Regardless of the hand-over obligation referred to in paragraph 1, the notice concerning the handing over of the audit report shall be published on the website of the National Audit Office, and the competent management body of the National Audit Office may undertake other actions in order to notify the former heads of the audited organisation in due time.
(3) The persons referred to in paragraph 1 may submit written opinions on the draft audit report, providing additional evidence and/or additional written explanations, within 14 days after the handing over of the draft report.
(4) Upon a request made in writing by the persons referred to in paragraph 1, the responsible vice president of the National Audit Office may extend the deadline under paragraph 3 by 7 days.
(5) The vice president of the National Audit Office shall draw up a reasoned conclusion on the opinions referred to in Article 3 within 14 days upon receiving them. Within three days after drawing up the conclusion, the vice president shall put forward-for review at a meeting of the National Audit Office-the report, the opinions under paragraph 3, the reasoned conclusion, and reasoned written proposals for modification of findings, conclusions, assessments, or recommendations.
(6) If an audited organisation has closed down, the draft audit report shall be handed over to the head of the audited organisation's successor. If no successor has been appointed, the draft audit report shall be forwarded for information to the authority which took the decision on closing down the organisation concerned.
Final Audit Reports
Article 48. (1) The National Audit Office shall review the draft report, together with the conclusion and opinions referred to in Article 47, paragraph 5, and shall issue a decision adopting the final audit report on the basis of a comprehensive evaluation of evidence, opinions, and explanations, whereby the National Audit Office may:
1. accept or reject, in full or in part, the conclusion referred to in Article 47, paragraph 5 and the proposals for changes included in it and accept, modify or annul, in full or in part, findings, conclusions, assessments, and recommendations in the audit report;
2. completely reject the audit report because of omissions and irregularities in it that cannot be remedied.
(2) When changes in the findings, conclusions, assessments, or recommendations in an audit report result in conclusions pointing to violations which entail heavier liability, the president of the National Audit Office shall notify the head of the audited organisation.
(3) The head of the audited organisation may submit an additional written objection to any changes made under paragraph 2 within 14 days upon receipt.
(4) The National Audit Office shall issue a final decision with an opinion on the additional objection submitted under paragraph 3.
Sending Audit Reports to Auditees
Article 49. (1) The National Audit Office shall send the final audit report to the head of the audited organisation within 7 days from the date of its issuance.
(2) Where the audited organisation is a budget authoriser by sub-delegation or a lower-level budget authoriser, the report referred to in paragraph 1 shall also be sent to the budget authoriser by delegation for information or for the purpose of taking specific action in line with its legal authorities.
(3) The National Audit Office may also send the report to other authorities which are concerned with the completed audit, for information or for the purpose of taking specific action.
Follow-up of Recommendations
Article 50. (1) The president of the National Audit Office, or the vice president authorised by the president, shall organise timely follow-up on the implementation of recommendations.
(2) The head of the audited organisation must take measures to implement the recommendations and must notify, in writing, the president of the National Audit Office about the measures within a time limit specified in the report which needs to be appropriately determined given the nature of the recommendations.
(3) In the event of failure to implement the recommendations, the National Audit Office shall send a report with proposals for action to the National Assembly, the Council of Ministers, or the Municipal Council, as appropriate.
Measures in the Event of Violations of the Public Procurement Regime
Article 51. (1) Where violations of public procurement procedures have been established, the audit report, in its part concerning the violations of procedures, shall be sent to the Public Procurement Agency in order for it to take the relevant actions.
(2) The report referred to in paragraph 1 shall be sent within 7 days from the date of adoption of the audit report.
Request for Dismissal of a Guilty Official
Article 52. In the audit report, the National Audit Office may propose the dismissal of an official with managerial responsibilities whose action or failure to act resulted in violations of a law or in failure to implement recommendations given by the National Audit Office.
Proposal for Restricting the Expenditure of an Audited Organisation
Article 53. (1) (Amended, SG No. 99/2017, effective 1.01.2018) Upon adopting a final audit report, the National Audit Office may propose that the Minister of Finance apply Article 107 of the Public Finance Act in respect of an audited organisation which violates the law or systematically fails to implement recommendations given to it, until the violations are brought to an end.
(2) Proposals referred to in paragraph 1 may not entail measures which would result in discontinuing the business of the organisation concerned.
Financial Audit
Article 54. (1) The National Audit Office shall carry out financial audits of:
1. annual financial statements of budget organisations that are budget budget authorisers by delegation and of budget organisations that are budget authorisers by sub-delegation and implement independent budgets pursuant to special laws;
2. annual financial statements of municipalities in which the total amount of reported budget expenditure, accounts for European Union funds, and accounts for non-treasury funds for the previous year exceed 10 million levs;
3. other financial statements, where this is provided for in a law.
(2) The National Audit Office shall carry out financial audits of annual financial statements of municipalities in which the total amount of reported budget expenditure, accounts for European Union funds, and accounts for non-treasury funds for the previous year do not exceed 10 million levs with as often as the National Audit Office determines or on the basis of risk assessments;
(3) Financial audits shall be carried out as per the procedures set out in this Act, the internationally accepted auditing standards, and the instruments issued by the National Audit Office.
(4) The regular reports on the implementation of budgets, accounts for European Union funds, and accounts for non-treasury funds, as well as the the trial balances of the persons referred to in paragraph 1, shall be submitted to the National Audit Office in order for it to perform preliminary research, risk assessment, and ongoing control as an intermediary stage of conducting the financial audit of annual financial statements.
(5) The procedures and deadlines for the submission of statements under paragraphs 1 and 4 to the National Audit Office shall be determined by the Minister of Finance, in coordination with the National Audit Office.
(6) If the statements have not been submitted, or have been submitted after the time limit set under paragraph 5, the president of the National Audit Office shall notify the Minister of Finance, so that the latter can take specific action in line with his/her legal authorities.
(7) Financial audits referred to in paragraph 1 shall be assigned by orders of the responsible vice president.
(8) (Amended, SG No. 99/2017, effective 1.01.2018) The audit team leader shall prepare a draft audit report with an audit opinion on the financial statements in compliance with the requirements of this Act, the internationally accepted auditing standards, and the instruments issued by the National Audit Office. Audit opinions on financial statements may be:
1. unmodified opinion;
2. qualified opinion;
3. adverse opinion;
4. disclaimer of opinion.
(9) (Amended, SG No. 99/2017, effective 1.01.2018) The grounds for formulating audit opinions in financial audits are determined in the internationally accepted auditing standards.
(10) (Amended, SG No. 99/2017, effective 1.01.2018) The draft audit report shall be verified and approved by the director of directorate concerned, who shall carry out the quality control procedure pursuant to Article 46.
(11) (Amended, SG No. 99/2017, effective 1.01.2018) The draft audit report shall be handed over to the head of the audited organisation or to persons authorised by the head of the audited organisation. The head of the audited organisation and/or persons authorised by him/her may submit written opinions on the draft audit report handed over to the auditee, providing additional evidence and/or additional written explanations, within 14 days upon receipt.
(12) Upon a request made in writing by the head of the audited organisation and/or persons authorised by him/her, the responsible vice president may extend the deadline under paragraph 11 by 7 days.
(13) (Amended, SG No. 98/2016, effective 1.01.2017) The BNAO deputy president shall draw up a justified conclusion on the opinions under Paragraph 11 within 14 days of receiving them.
(14) (Amended, SG No. 98/2016, effective 1.01.2017, SG No. 99/2017, effective 1.01.2018) Within three days of drawing up the conclusion, the deputy president shall table for discussion at a BNAO session the draft audit report, the opinions under Paragraph 11 and the justified conclusion. With a decision the BNAO shall adopt a final audit report on the basis of a thorough assessment of the evidence, the opinions under Paragraph 11 and the conclusion, where it may adopt or reject fully or partially the conclusion and the proposals made to it, and adopt, amend or repeal fully or partially findings, conclusions, assessments and recommendations in the audit report as well as the type of the audit opinion expressed.
(15) (Amended, SG No. 99/2017, effective 1.01.2018) The National Audit Office shall send the final audit report containing an audit opinion on the financial statements to the head of the audited organisation within 7 days from the date of its adoption.
(16) (Amended, SG No. 99/2017, effective 1.01.2018) In the events where the audit report contains an adverse audit opinion or a disclaimer of opinion, the National Audit Office shall notify the Minister of Finance, who may undertake measures under Article 107 of the Public Finance Act. When an audit concerns a budget authoriser by sub-delegation, the audit report containing an audit opinion on the financial statements shall be also forwarded to the relevant budget authoriser by delegation.
Applying the Administrative Procedure Code
Article 55. (1) For issues which are not regulated in the procedures under Articles 38 - 54, the provisions of Chapter Two, Chapter Five, or Chapter Seven of the Administrative Procedure Code shall be applied accordingly.
(2) (Amended, SG No. 99/2017, effective 1.01.2018) The final audit reports may not be contested in a court of law.
Reports Containing Opinions on Statements of Implementation of Budgets
Article 56. (1) The Council of Ministers, the National Social Security Institute, the National Health Insurance Fund, and the BNB shall submit the following statements to the National Audit Office, within 7 days of their approval: statements on the implementation of the state budget, statements on the implementation of the budget of the public social security scheme, statements on the implementation of the budget of the National Health Insurance Fund, and statements on the budgetary expenditure of the BNB.
(2) The National Audit Office shall draw up reports with opinions on the statements referred to in paragraph 1 no later than three months from the date of receiving them.
Notifications to Competent Authorities for Undertaking of Measures
Article 57. (1) If available data point to damages and violations in the implementation of budgets or accounts for European Union funds or in the management of property, whereby the damages and violations do not constitute a criminal offence, the National Audit Office shall forward the audit report to the competent authority, with a view to seeking pecuniary liability or administrative penal liability. Within 14 days of receiving the audit materials or the audit report, the competent authority must assign appropriate action to be taken so as to hold the culpable parties liable.
(2) Within two months from the date of receiving the audit materials or the audit report, the authority referred to in paragraph 1 shall inform the president of the National Audit Office about the measures undertaken in connection with them.
(3) The National Audit Office shall make such notifications publicly available and announce any breaches of the notification obligation.
Notification in the Event of Data Indicating Crime
Article 58. (1) If available data point to crime, the National Audit Office shall forward the audit report and the materials enclosed with it to the Prosecutor's Office.
(2) The prosecution authorities shall keep the National Audit Office informed about the actions undertaken in connection with the materials referred to in paragraph 1.
(3) The National Audit Office may not disclose any data in the cases referred to in paragraph 1 until the completion of the criminal proceedings.
(4) If available data point to crime in the management of accounts for European Union funds, by a decision of the National Audit Office the audit materials or the audit report shall also be forwarded to the specialised European Union authorities for prevention and combating of fraud and corruption.
Making Audit Reports Available to the Public
Article 59. (1) Audit reports that do not constitute secrecy protected by law, including those concerning accounts for European Union funds, as well as opinions under Article 56, shall be made available to the public by the National Audit Office.
(2) Report shall be made publicly available via the website of the National Audit Office.
(3) Completed audits shall not be made available to the public before the issuance of the final audit report under Article 48 and Article 54, paragraphs 13 and 14.
(4) Reports and opinions referred to in Article 56, paragraph 2 shall be made available to the public after their submission to the National Assembly.
Disclosing Other Circumstances to the Public
Article 60. The National Audit Office shall announce on its website any non-fulfilment of the obligations referred to in Article 40, any failure to implement the recommendations made, any refusal to discharge officials pursuant to Article 52, as well as other circumstances specified in a decision of the National Audit Office.
Audit Reports on Resources from European Union funds and programmes and on the Implementation of International Instruments
Article 61. Reports on completed audits, including audit evidence, concerning the accounts for European Union funds and the implementation of international instruments under Article 6, paragraph 2, sub-paragraph 9, shall be submitted to the European Court of Auditors and the European Commission.
Chapter Six
(Repealed, SG No. 16/2026)
ACCOUNTABILITY AND CONTROL OF THE WORK OF THE NATIONAL AUDIT OFFICE
Article 62. (Amended, SG No. 99/2017, effective 1.01.2018, repealed, SG No. 16/2026).
Article 63. (Repealed, SG No. 16/2026).
Article 64. (Repealed, SG No. 16/2026).
Article 65. (Amended, SG No. 99/2017, effective 1.01.2018, repealed, SG No. 16/2026).
Chapter Seven
(Repealed, SG No. 16/2026).
ADMINISTRATIVE PENAL PROVISIONS
Article 66. (Repealed, SG No. 16/2026).
Article 67. (Repealed, SG No. 16/2026).
Chapter Eight
(New, SG No. 16/2026)
CORRUPTION PREVENTION
Concept of Corruption
Article 68. (New, SG No. 16/2026) Within the meaning given by this Act, corruption shall be a situation in which a public office holder referred to in Article 74(1) herein commits a criminal offence under Article 201, Article 202(1) and (2), Article 203(1), Article 219(3) and (4), Articles 220, 224, 225b, 225c, 254a, Article 254b(2), Articles 282, 282a, 283, 283a, 283b, Article 294, paragraph 4 in conjunction with paragraph 2, Articles 301, 302, 302a, 304, 304a, 304b, 305, 305a,307 and Article 387(3) of the Criminal Code, as well as any other criminal offence committed in relation to those listed above.
Corruption Prevention Activities
Article 69. (New, SG No. 16/2026) The National Audit Office shall implement the State policy of corruption prevention and, to this end:
1. shall gather, summarise and analyse information on the national anti-corruption policies and measures;
2. shall analyse, develop and propose measures to prevent and tackle corruption and shall coordinate the application of the said measures, including by sector, as well as analyse the corruption risk incurred by the persons and the positions referred to in Article 74(1) herein;
3. shall implement activities for the dissemination of information related to the fight against corruption, including anti-corruption policies and measures;
4. shall train the inspectors of the Inspectorate General with the Council of Ministers and at the separate inspectorates;
5. shall give an opinion on the strategic and annual action plan and on the report of the Inspectorate General with the Council of Ministers and of the separate inspectorates.
Gathering and Summarising Information on the National Anti-corruption Policies and Measures
Article 70. (New, SG No. 16/2026) For the performance of its duties under subparagraph 1 of Article 69 herein, the National Audit Office:
1. shall gather and summarise information and shall maintain a database on the implementation of anti-corruption policies and measures;
2. shall carry out monitoring and periodic evaluation of the application of anti-corruption measures, including by sector;
3. shall gather and summarise good practices;
4. shall analyse and provide information to the national, European and international anti-corruption institutions and organisations.
Corruption Prevention Analyses and Measures
Article 71. (New, SG No. 16/2026) (1) For the performance of its duties under subparagraph 2 of Article 69 herein, the National Audit Office:
1. shall identify and analyse corruption risk zones;
2. shall develop anti-corruption-oriented measures;
3. shall facilitate the application of the measures referred to in subparagraph 2 in methodological terms;
4. shall perform an ex-post analysis of the impact with regard to the applied measures referred to in subparagraph 2;
5. shall develop methodologies for corruption risk assessment, ethical standards of conduct and integrity testing systems and shall assist the application thereof;
6. shall draft proposals for anti-corruption-oriented amendments to legislation;
7. shall consult each bill drafted by the executive authorities regarding the presence of corruption risk and shall perform an ex-post analysis of the impact of the law.
(2) The analysis and proposals for anti-corruption measures, prepared by the National Audit Office, shall be provided to the competent authorities, which shall be obliged to take a stand on the said measures within one month and to inform the National Audit Office of the measures accepted and the timeframe for the application thereof, as well as of the measures not accepted thereby and the reasons for this. The competent authorities shall be obliged to inform the National Audit Office upon the introduction of the anti-corruption measures and of the results of the implementation of the said measures.
Dissemination of Information Related to the Fight against Corruption
Article 72. (New, SG No. 16/2026) For the performance of its duties under subparagraph 3 of Article 69 herein, the National Audit Office:
1. shall organise the delivery of anti-corruption-oriented trainings, seminars and awareness campaigns;
2. shall give opinions when requested to do so by persons concerned on the application of this Act in connection with corruption prevention;
3. shall organise public opinion surveys and analyses;
4. shall take other appropriate actions as well.
Interaction with Other Authorities and Organisations
Article 73. (New, SG No. 16/2026) Upon the implementation of the corruption prevention activities thereof, the National Audit Office shall interact with other State bodies, bodies of local self-government, non-governmental organisations, business representatives, as well as with international organisations. With regard to the protection of persons reporting breaches, the National Audit Office shall interact with the Commission for Personal Data Protection.
Chapter Nine
(New, SG No. 16/2026)
DECLARATIONS
Section I
(New, SG No. 16/2026)
Obligation to Declare
Public Office Holders
Article 74. (New, SG No. 16/2026) (1) Within the meaning given by this Act, public office holders shall be:
1. the President and the Vice President;
2. the National Representatives;
3. the Prime Minister, the Deputy Prime Ministers, the Ministers and the Deputy Ministers;
4. the Members of the European Parliament for the Republic of Bulgaria;
5. the members of the European Commission from the Republic of Bulgaria and the Bulgarian citizens holding positions in the bodies of the European Union, who have been elected or appointed by a decision or on a nomination of a Bulgarian State body;
6. the President and the judges of the Constitutional Court;
7. the Presidents of the Supreme Court of Cassation and of the Supreme Administrative Court, the Vice Presidents of the said courts, the Prosecutor General, the Deputy Prosecutors General, the administrative heads and the deputy administrative heads of the judicial authorities, the members of the Supreme Judicial Council, the Inspector General and the inspectors at the Inspectorate with the Supreme Judicial Council, the judges, prosecutors and investigating magistrates;
8. the National Ombudsman and the Deputy Ombudsman;
9. the Chairperson, the Deputy Chairperson and the members of the Communications Regulation Commission;
10. the president, the vice presidents and the members of the National Audit Office, and the chairperson and the members of the Fiscal Council;
11. the Chairperson and the members of the Commission for the Protection of Competition;
12. the Governor, the Deputy Governors and the members of the Governing Council of the Bulgarian National Bank;
13. the Chairperson, the Deputy Chairpersons and the members of the Financial Supervision Commission;
14. the Chairperson, the Deputy Chairperson and the members of the Commission for Protection against Discrimination and the Chairperson and the members of the Commission for Personal Data Protection;
15. the Chairperson and the members of the Energy and Water Regulatory Commission;
16. the Chairperson, the Deputy Chairpersons and the members of the Supervisory Board, the Governor and the Deputy Governor of the National Social Security Institute;
17. the Director and the Deputy Director of the National Health Insurance Fund and the directors of Regional Health Insurance Funds;
18. The chairpersons and deputy chairpersons of State agencies, the chairpersons and members of State commissions and other commissions whereof the members are elected by the National Assembly, the executive directors of executive agencies, the heads and deputy heads of institutions of State established by law or by a decree of the Council of Ministers;
19. the Deputy Chairperson and the members of the Commission for Illegal Assets Forfeiture, the directors of territorial directorate at the Commission for Illegal Assets Forfeiture and the heads of department at the said directorates;
20. the members of the Executive Board and of the Supervisory Board of the Public Enterprises and Control Agency;
21. the Director General, the Deputy Directors General and the Secretary General of the National Customs Agency, the directors of directorates at the Central Customs Directorate, the heads and deputy heads of customs houses, the heads of customs bureaus and customs posts;
22. the Director General, the Deputy Directors General and the Secretary General of the National Revenue Agency and the directors of directorate at the Headquarters and the directors of territorial directorate of the National Revenue Agency;
23. the heads and the deputy heads of the regional food safety directorates, of the regional health inspectorates, of the National Construction Control Directorate and of the regional offices thereof, of State Fund Agriculture and of the regional directorates thereof, the directors of the Agriculture regional directorates, of the Road Transport regional directorates and departments, of the National Institute for Immovable Cultural Heritage and of the territorial units thereof, as well as of the national museums, of the Directorate General for the Implementation of Penal Sanctions, the deputies thereof and the heads of territorial services of the said Directorate General, of the Directorate General for Security, the deputy thereof and the directors of regional directorates, of the regional inspectorates of environment and water, of the water basin management directorates, of the national parks, of the enterprises for management of environmental protection activities, the heads of regional education departments, the members of the Governing Board of the National Culture Fund;
24. the Chairperson and the Deputy Chairpersons of the State Agency for National Security, the State Intelligence Agency and the State Agency for Technical Operations, the Chief and the deputy chiefs of the National Service for Protection, the Director and deputy directors of the Military Intelligence Service, as well as the directors of directorate in the services listed above;
25. the Chairperson, the Deputy Chairperson and the members of the National Special Intelligence Devices Control Bureau;
26. the Secretary General and the Deputy Secretary General of the Ministry of Interior, the Administrative Secretary, the directors and deputy directors of the general directorates, the Director of the Internal Security Directorate, the directors and deputy directors of the regional directorates of the Ministry of Interior;
27. the Chief of Defence and the officers of the highest command personnel of the armed forces according to the Republic of Bulgaria Defence and Armed Forces Act;
28. the Secretaries General of the National Assembly, of the President of the Republic and of the Council of Ministers, the secretaries general and the administrative secretaries of the executive authorities, the Permanent Secretary of the Ministry of Foreign Affairs and the Permanent Undersecretary of Defence;
29. the heads of inspectorates under the Administration Act and the head of the Inspectorate under the Minister of Justice under the Judicial System Act;
30. the chiefs of political cabinets;
31. the Regional Governors and the Regional Vice Governors;
32. the municipality mayors and deputy mayors, the borough mayors and deputy mayors, the chairpersons of municipal councils, the municipal councillors and the chief architects of municipalities and boroughs;
33. the Chairperson, the deputy chairpersons, the secretary and the members of the Central Election Commission;
34. the Chairperson and the members of the Council for Electronic Media;
35. the Directors General of the Bulgarian National Television, of the Bulgarian National Radio and of the Bulgarian News Agency;
36. the Bulgarian citizens holding positions at the North Atlantic Treaty Organisation, who have been elected or who have been appointed by a decision or on a nomination of a Bulgarian State body;
37. the heads of the overseas missions of the Republic of Bulgaria;
38. the Bulgarian citizens who, by a decision or on a nomination of Bulgarian public authorities, are members of management bodies or monitoring bodies of international organisations co-financed by the Republic of Bulgaria;
39. the members of the Management Board and of the Supervisory Board of the Bulgarian Development Bank;
40. the members of the management bodies and monitoring bodies of the Natsionalna Elektricheska Kompania and of the Bulgarian Energy Holding, the directors of directorates at the Natsionalna Elektricheska Kompania, the members of management bodies and monitoring bodies of subsidiary companies of the Bulgarian Energy Holding, the members of management bodies and monitoring bodies of the Electricity System Operator;
41. the chairpersons and deputy chairpersons of political parties which receive a State subsidy and the persons who, according to the statute, represent the political party;
42. the members of the governing and control bodies of the Bulgarian Red Cross;
43. the heads of budgetary organisations or other empowered officials who perform functions of authorities entrusted with the financial management and control of European Union funds and national funding related thereto or external funds according to the Public Finance Act;
44. the persons authorised according to the procedure established by the Public Procurement Act by public contracting entities which are obliged persons under this Act to organise and to conduct public procurement award procedures and to conclude contracts;
45. the President of the Bulgarian Academy of Sciences, the rectors of State higher educational establishments and the commandants of military academies and of higher military educational establishments, as well as their deputies;
46. the managing directors and the executive directors of medical-treatment facilities for hospital care which are financed by the budget of the National Health Insurance Fund and/or by the State or municipal budget;
47. the members of the management boards of State-owned enterprises under the Forestry Act and the directors of State forest enterprises and State hunting enterprises;
48. the Executive Director and the heads of territorial divisions of the Prison Service Fund State-Owned Enterprise;
49. the members of the Management Board and the Executive Director of the Bulgarian Sports Totalizator State-Owned Enterprise;
50. the members of the management bodies of economically separate persons and business units under Article 13(4) of the Public Finance Act, as well as the managers and the members of the management bodies or monitoring bodies of municipal-owned or State-owned public enterprises and the heads of the territorial divisions thereof, as well as of other legal persons which are budgetary organisations within the meaning given by subparagraph 5 of § 1 of the Supplementary Provisions of the Public Finance Act;
51. the representatives of the State or of the municipalities in the management bodies or monitoring bodies of commercial corporations wherein the State or a municipality holds an interest in the capital;
52. the members of the Management Board of the Bulgarian Deposit Insurance Fund.
(2) The heads of central-government departments who designate and release the persons referred to in paragraph 1 shall be obliged to notify the National Audit Office of this within 14 days from the issuing of the relevant instrument. In respect of the persons referred to in subparagraphs 5 and 35 of paragraph 1, the notification shall be made by the head of the authority which adopted the decision or nomination.
Types of Declarations
Article 75. (New, SG No. 16/2026) (1) Public office holders shall submit the following declarations:
1. declaration of incompatibility;
2. declaration of assets and interests;
3. declaration of change in circumstances declared in the declaration referred to in subparagraph 1;
4. declaration of change in circumstances declared in subparagraph 2 in the part on the interests and on the source of the funds upon early repayment of obligations and loans.
(2) Applicable to municipal councillors and mayors, the declarations referred to in subparagraph 1 and 3 of paragraph 1 shall be submitted to the electing or appointing authority, respectively, to the standing committee of the municipal council concerned, and the declarations referred to in subparagraphs 2 and 4 of paragraph 1 shall be submitted to the National Audit Office.
(3) The authorities referred to in paragraph 2 shall endorse standard forms of the declarations referred to in subparagraphs 1 and 3 of paragraph 1, as well as a format for storing the said declarations in electronic form.
(4) The submission and verification of the declarations of assets and the examination for conflict of interest of judges, prosecutors and investigating magistrates, including the Presidents of the Supreme Court of Cassation and the Supreme Administrative Court, the Prosecutor General, the administrative heads and the deputy administrative heads of the judicial authorities, shall follow the terms and procedure established by the Judicial System Act. The rules on conflict of interest in this Act shall apply save insofar as otherwise provided for by the Judicial System Act.
(5) The declarations shall be submitted on a paper and on an electronic data medium.
Declaration of incompatibility
Article 76. (New, SG No. 16/2026) (1) Upon assumption of public office for which the Constitution or a law has established incompatibilities, the person shall submit a declaration of incompatibility to the electing or appointing authority referred to in subparagraphs 1 and 3 of Article 116(2) herein, to the relevant commission, within one month from the assumption of the office.
(2) A new declaration of assets and interests shall not be submitted upon change of the office held, including where not more than one month has intervened between the assumption of the offices for which the person is obliged under this Act. Any such person shall not submit a new declaration of incompatibility, either, unless different incompatibilities are provided for the new office.
(3) Where the person has declared the existence of incompatibility, the said person shall be obliged to take the necessary actions for remedying the incompatibility and to provide evidence of this to the electing or appointing authority within one month from the submission of the declaration.
(4) In case the person fails to take actions for remedying the incompatibility within the time limit referred to in paragraph 3, the electing or appointing authority shall take action for the termination of the legal relationship.
(5) Where a special law provides for an obligation to submit a declaration of incompatibility by the persons concerned prior to the formation of the employment relationship or civil-service relationship, the said persons shall not submit an additional declaration of incompatibility after the formation of the legal relationship.
Declaration of assets and interests
Article 77. (New, SG No. 16/2026) (1) Public office holders shall submit a declaration of assets and interests in Bulgaria and abroad to the National Audit Office, whereby the said office holders shall declare:
1. any immovable property;
2. any land motor vehicles, watercraft and aircraft, as well as other means of transport subject to registration by law;
3. any sums of money possessed in cash or on bank accounts of an aggregate value exceeding EUR 5,000, bearer negotiable instruments, according to subparagraph 7 of § 1of the Supplementary Provisions of the Foreign Exchange Act, in any currency whatsoever;
4. any receivables of an aggregate value exceeding EUR 5,000, including in a foreign currency;
5. any investments in investment funds and pension funds, with the exception of supplementary compulsory retirement insurance, and equivalent forms of savings and investments, if the aggregate value thereof exceeds EUR 5,000;
6. any certificated securities, any participating interests in limited liability companies and limited partnerships and any financial instruments under Article 4 of the Markets in Financial Instruments Act, as well as cryptocurrencies;
7. any obligations and loans, including credit cards, of an aggregate value exceeding EUR 5000, as well as the interest rates agreed thereon;
8. any labour income received during the previous calendar year;
9. any income other than such for the office held, received during the previous calendar year, where exceeding EUR 5,000;
10. any immovable property of another and any land motor vehicles, watercraft and aircraft of another, of a value exceeding EUR 5,000, which the person or the spouse thereof or the de facto cohabitant therewith uses continuously regardless of the grounds for this and the conditions for use; property of the institution whereat the person holds the office concerned shall not be declared;
11. any collaterals furnished and any expenditures incurred therefrom or to the benefit thereof, or to the benefit of any persons under paragraph 4 with the consent thereof, where not paid by own resources, by public resources or by resources of the institution whereat the persons occupy the position, for:
(a) training;
(b) travel;
(c) other payments at a unit price exceeding EUR 500;
12. any expenditure on training in cases other than those referred to in subparagraph 11, to the benefit of any persons under paragraph 4, of a unit value exceeding EUR 5,000;
13. any participation in commercial corporations, in civil-law companies, in management bodies or monitoring bodies of commercial corporations, of non-profit legal persons or of cooperatives, as well as carrying on business as a sole trader by the date of election or appointment and 12 months prior to the date of election or appointment;
14. contracts with any persons who or which carry out any activity in areas related to the decisions made by the public office holder within the range of the official powers or duties thereof;
15. particulars of any related parties in whose activity the public office holder has a private interest;
16. participation in secret and/or informal organisations and societies.
(2) The balances by the 31st day of December of the previous calendar year shall be stated upon the annual declaration of the assets referred to in subparagraphs 3 to 7 of paragraph 1.
(3) The legal grounds and the source of the funds on which the assets referred to in paragraph 1 have been required shall also be stated when declaring the said assets, if the said assets were acquired while holding the office.
(4) Public office holders shall furthermore declare the assets and income of the spouses thereof or of the de facto cohabitants therewith, and of the children who have not attained majority.
(5) Public office holders shall not declare the assets and income of the spouses thereof upon de facto separation and of the children who have not attained majority where the said office holders do not exercise parental rights.
(6) The obliged person shall submit a declaration on the circumstances under paragraph 5.
(7) The National Audit Office shall publish all data from the declarations as submitted in an open, machine-readable format within the meaning given by the Access to Public Information Act, as well as subject to the requirements of Article 80(2) herein.
Time Limits for Submission of Declarations of Assets and Interests
Article 78. (New, SG No. 16/2026) (1) A declaration disclosing financial interests shall be submitted:
1. within one month from the assumption of public office;
2. annually, by the 15th day of May: for the previous calendar year or for the relevant period from the point in time of assumption of office under Article 74(1) herein until the end of the previous calendar year, where the declarant submitted an initial declaration during the previous calendar year;
3. within one month from the release from office.
(2) Within one month from the submission of a declaration of assets and interests, the person concerned may modify the declaration thereof, where so required to rectify any deficiencies or errors in the circumstances declared.
(3) Upon transfer from the position held to another position under Article 74(1) herein, the person who remains obliged under this Section shall not submit a declaration under subparagraph 3 of paragraph 1 and a new declaration under subparagraph 1 of paragraph 1.
Declaration of Change in Circumstances Declared
Article 79. (New, SG No. 16/2026) Public office holders shall submit declarations under subparagraphs 3 and 4 of Article 75(1) herein within one month from the occurrence of the change.
Publishing of Declarations on the Website of the National Audit Office
Article 80. (New, SG No. 16/2026) (1) Within one month from the expiry of the time limits referred to in Article 76(1) and Article 79 herein, the electing or appointing authority shall publish on the Internet sites thereof the declarations of the public office holders and a list of the persons who have failed to submit declarations when due.
(2) Within two months from the expiry of the time limits referred to in Articles 78 and 79 herein, the National Audit Office shall publish on the Internet site thereof the declarations of the public office holders and a list of the persons who have failed to submit declarations when due.
Notifying the Commission Illegal Assets Forfeiture
Article 81. (New, SG No. 16/2026) The National Audit Office shall notify the Commission for Illegal Assets Forfeiture to commence a check, where a person is late in submitting a declaration under subparagraph 2 or 4 of Article 75(1) herein and fails to submit a declaration within one month after being notified of the said late submission. A check shall not commence if the non-submission is due to reasons for which the person is not responsible.
Section II
(New, SG No. 16/2026)
Registers of Declarations
Public Register of the Declarations of Public Office Holders
Article 82. (New, SG No. 16/2026) (1) The electing or appointing authority shall maintain a public register of the declarations of incompatibility and the declarations of change in circumstances declared in the declarations of incompatibility for the persons referred to in Article 75(1) herein.
(2) The National Audit Office shall accept the declarations of assets and interests and of change in circumstances declared in the declaration of assets and interests in the part on the interests and shall enter the said declarations into the public register referred to in subparagraph 1 of Article 126(1) herein.
(3) The public register referred to in subparagraph 1 of Article 126(1) herein shall contain the information referred to in Article 75(1) herein.
Right of Access
Article 83. (New, SG No. 16/2026) (1) Every person shall be entitled to access the data in the registers referred to in Article 126(1) herein.
(2) Such access shall be available on the Internet site of the National Audit Office or, respectively, of the electing or appointing authority subject to personal data protection requirements.
(3) Every person shall be entitled to obtain information related to the data in the registers referred to in Article 126(1) according to the procedure established by the Access to Public Information Act.
(4) The conditions and procedure for the storage of the data in the registers referred to in Article 126(1) herein shall be regulated in the Rules of Structure and Procedure of the National Audit Office.
Section III
(New, SG No. 16/2026)
Verification of Declarations and Check of Assets Status
Verifying the declarations
Article 84. (New, SG No. 16/2026) (1) Within six months from the expiry of the time limits specified to in Articles 78 and 79 herein, the relevant employees of the specialised administration of the National Audit Office shall verify and analyse the information in the declarations of assets and interests of public office holders as to the veracity of the facts declared.
(2) The verification of the declarations of assets of judges, prosecutors and investigating magistrates, including the Presidents of the Supreme Court of Cassation and the Supreme Administrative Court, the Prosecutor General, the administrative heads and the deputy administrative heads of the judicial authorities, shall follow the terms and procedure established by the Judicial System Act.
Access to Information Held by Other State Bodies
Article 85. (New, SG No. 16/2026) (1) The declarations shall be verified by means of direct access to the electronic registers, databases and other information repositories maintained by other State bodies, with the exception of the security services. The exchange of information with the security services shall be carried out under conditions, in accordance with a procedure and within deadlines specified in a joint instruction for interaction issued by the Minister of Interior, the Chairperson of the State Agency for National Security, the Commission for Illegal Assets Forfeiture and the National Audit Office.
(2) The employees of the specialised administration of the National Audit Office may request additional information from State bodies, bodies of local self-government and local administration, judicial authorities and from other institutions whereat the facts declared are subject to entry, disclosure or attestation.
(3) The bodies and institutions referred to in paragraph 1 shall be obliged to provide the necessary information within 30 days from the receipt of the request.
(4) The verification shall be carried out by means of comparing the facts declared with the information received according to the procedure established by paragraph 1.
(5) The National Audit Office may receive information from the information systems referred to in Articles 56 and 56a of the Credit Institutions Act, as well as request the disclosure of data covered by banking secrecy.
(6) The National Audit Office may furthermore request the disclosure of data covered by insurance secrecy, as well as of tax and social-insurance information.
Conclusion of the Verification
Article 86. (New, SG No. 16/2026) The verification shall be concluded by a report on correspondence, where no difference has been established between the facts declared and the information obtained. In the rest of the cases, the check shall be concluded by a report on lack of correspondence.
Actions in Case of Established Lack of Correspondence
Article 87. (New, SG No. 16/2026) (1) Where a lack of correspondence is established, the National Audit Office shall notify the person concerned of this by electronic means, by a telephone call or by courier, with a statement of findings being drawn up on the said notification, and shall allow the said person a 14-day time limit to rectify the deficiencies and errors in the circumstances declared. The deficiencies and errors shall be rectified according to the procedure established for the submission of a declaration.
(2) Where a lack of correspondence is established upon verification of the declarations, the National Audit Office shall publish on the Internet site thereof the conclusions about the persons in respect of whom a lack of correspondence in the declarations has been established and where any such lack of correspondence has not been rectified within the time limit under paragraph 1.
(3) Where a lack of correspondence amounting to not less than EUR 5,000 is established after the expiry of the time limit referred to in paragraph 1, the National Audit Office shall adopt a decision on the transmittal of the verification file to the National Revenue Agency for taking actions according to the procedure established by the Tax and Social-Insurance Procedure Code.
(4) Where a lack of correspondence amounting to not less than EUR 12,500 is established after the expiry of the time limit referred to in paragraph 1, the National Audit Office shall adopt a decision on a check of the assets status of the public office holder and shall notify the Commission for Illegal Assets Forfeiture.
(5) The Inspectorate with the Supreme Judicial Council, upon finding a discrepancy between the declarations of the established facts in the amount of not less than EUR 12,500, shall notify the National Audit Office so that it can conduct a check of the assets status of the person concerned.
Chapter Ten
(New, SG No. 16/2026)
REPORTS OF BREACHES
Reporting a Conflict of Interest
Article 88. (New, SG No. 16/2026) (1) Any person, who has reason to believe that a public office holder is in a conflict of interest within the meaning given by this Act, may report such a breach to the National Audit Office. Reports of breaches may be submitted either in person or through an authorised lawyer.
(2) Reports of breaches may furthermore be received through all internal or external reporting channels according to the procedure established by the Act on Protection of Persons Who Report Breaches or Disclose Information to the Public.
Requirements for the Reporting of Conflict of Interest
Article 89. (New, SG No. 16/2026) The requirements of the Act on Protection of Persons Who Report Breaches or Disclose Information to the Public shall apply with regard to the manner of submission of the reports of breaches, the form and the content of the said reports and the handing thereof.
Record keeping of the reports
Article 90. (New, SG No. 16/2026) (1) The National Audit Office shall keep a register of the reports of breaches in conformity with the requirements of the ordinance referred to in subparagraph 3 of Article 19(2) of the Act on Protection of Persons Who Report Breaches or Disclose Information to the Public and shall afford access to the said register to the Commission on Protection of Personal Data for the needs of national statistics and the communication of information to the European Commission.
(2) Reports of breaches shall be received and processed in compliance with the principles indicated in Article 4 herein.
(3) Reports of breaches which do not constitute a conflict of interest shall be forwarded to the competent central authority for external reporting, of which the reporting person shall be notified.
(4) Any reports of a conflict of interest within the meaning given by this Act, which are submitted to the National Audit Office against a judge, prosecutor or investigating magistrate and which contain data about any acts damaging the prestige of the judiciary and such related to impairment of the independence of judges, prosecutors and investigating magistrates, shall be transmitted for a check to the Inspectorate with the Supreme Judicial Council within the ambit of the powers thereof.
Check for Conflicts of Interest
Article 91. (New, SG No. 16/2026) (1) A report of a breach, which has been submitted in accordance with the requirements of Articles 88 and 89 herein, shall be grounds for the conduct of a check as to whether there is reason to believe that the public office holder concerned is in a conflict of interest.
(2) A check as to whether the public office holder is in a conflict of interest shall be conducted within 90 days from the receipt of the report. Where necessary, the said time limit may be extended on a single occasion by the National Audit Office by up to one month.
(3) Each check shall be concluded by a report which must state the actions taken, the facts and circumstances established, as well as a finding of the presence, respectively the absence of sufficient data for a conflict of interest. All materials collected within the check under paragraph 2 shall be an integral part of the report.
(4) If there is sufficient reason to believe that the public office holder concerned commits corruption, the authorities of the National Audit Office shall notify the Prosecutor’s Office.
(5) The person who reported a conflict of interest shall be notified of the results of the check and of the decision. Persons against whom a report of a conflict of interest has been submitted shall be notified of the said report, as well as of the check conducted and the decision, where sufficient reason to believe that the said persons are in a conflict of interest has been established, in order to guarantee the right of defence of the said persons.
(6) A conflict of interest ascertainment proceeding shall follow the order established by Section V of Chapter Twelve herein.
Chapter Eleven
(New, SG No. 16/2026)
PROTECTION OF REPORTING PERSON
Obligations of Employees Who Review a Report
Article 92. (New, SG No. 16/2026) (1) The employees who have been assigned to examine the report are obliged:
1. not to disclose the identity of the reporting person;
2. not to make public and facts and data of which the said persons have become aware in connection with the examination of the report;
3. to safeguard the documents entrusted thereto against unauthorised access by third parties.
(2) The persons referred to in paragraph 1 shall propose to the National Audit Office the taking of specific measures to safeguard the identity of the reporting person including, if necessary, measures for the personal protection thereof.
Right of Reporting Persons to Protection
Article 93. (New, SG No. 16/2026) (1) Persons reporting a conflict of interest within the meaning of this Act shall be entitled to protection and support under the terms and according to the procedure established by the Act on Protection of Persons Who Report Breaches or Disclose Information to the Public.
(2) The National Audit Office shall forthwith inform the Commission for Personal Data Protection, where a reporting person requests protection. The interaction between the two authorities with regard to ensuring the protection of persons reporting a conflict of interest against public office holders shall be regulated in a joint instruction issued by the said authorities.
Assistance from the Ministry of Interior
Article 94. (New, SG No. 16/2026) In urgent cases, the Chairperson of the National Audit Office may request the assistance of the authorities of the Ministry of Interior for the taking of additional measures to protect a reporting person, and the Commission for Personal Data Protection shall be informed of this.
Exemption of Reporting Persons from Liability
Article 95. (New, SG No. 16/2026) The provision of Article 36 of the Act on Protection of Persons Who Report Breaches or Disclose Information to the Public shall apply with regard to the non-incurrence of liability of persons reporting a breach according to the procedure established by this Act.
Chapter Twelve
(New, SG No. 16/2026)
CONFLICT OF INTEREST
Section I
(New, SG No. 16/2026)
Definitions
Conflict of Interests
Article 96. (New, SG No. 16/2026) A conflict of interest shall arise where a public office holder has a private interest that may affect the impartial and objective execution or performance of the official powers or duties thereof.
Private Interest
Article 97. (New, SG No. 16/2026) Private interest shall be any interest which results in a tangible or intangible benefit for a public office holder, or for any parties related thereto, including any obligation assumed.
Benefit
Article 98. (New, SG No. 16/2026) Benefit shall be any income in money, pecuniary resources or assets, including acquiring participating interests or shares, as well as granting, transferring or renouncing rights, receiving goods or services gratuitously or at prices below the market prices, receiving a privilege or honours, assistance, vote in favour at an election, support or influence, advantage, obtaining or receiving a promise to obtain a job, position, gift, reward or a promise to avoid a loss, liability, sanction or another adverse event.
Section II
(New, SG No. 16/2026)
Prohibitions and Restrictions Related to Execution of Public Office
Prohibition to Represent the State or a Municipality
Article 99. (New, SG No. 16/2026) A public office holder may not represent the State or a municipality in the cases where the said office holder has a private interest in the taking of a particular decision.
Prohibition to Vote in Private Interest
Article 100. (New, SG No. 16/2026) A public office holder shall not have the right to vote in a private interest upon the performance of the duties thereof.
Prohibition to Use the Official Status to Exert Influence
Article 101. (New, SG No. 16/2026) A public office holder shall not have the right to use the official status thereof in order to exert influence in a private interest on other authorities or persons when any instruments are drawn up, adopted, issued or rendered or when any control or investigating functions are performed.
Prohibition to Carry out Activities in Private Interest when Performing Official Duties or Responsibilities
Article 102. (New, SG No. 16/2026) A public office holder shall not have the right to participate in the drawing up, debate, adoption, issuance or rendition of any instruments, to perform any control or investigating functions, or to impose any sanctions in a private interest. Any such person shall not have the right to conclude any contracts or to carry out any other activities in a private interest upon the execution of the official powers or duties thereof.
Prohibition to Dispose of State or Public Property, and to Carry Out Other Activities in the Interest of Related Parties
Article 103. (New, SG No. 16/2026) (1) Any public office holder shall not have the right to dispose of any State or public property, to spend any on-budget resources, including such from funds belonging to the European Union or made available by the European Union to the Bulgarian State, to issue any certificates, authorisations or licences, or to exercise control over any such activities in the interest of any non-profit legal persons, commercial corporations or cooperatives wherein the said office holder or any parties related thereto are members of a management body or monitoring body, managing directors, partners, or own participating interests or shares.
(2) The prohibition referred to in paragraph 1 shall furthermore apply to any parties related to the public office holder who are sole traders.
(3) A public office holder shall furthermore not have the right to carry out any activities referred to in paragraph 1 in the interest of any non-profit legal persons, commercial corporations or cooperatives wherein the said office holder has been a member of a management body or monitoring body, managing director, partner or has owned participating interests or shares one month prior to the date of election or appointment of the said office holder or for the duration of holding office.
Prohibition to Use Information in Private Interest
Article 104. (New, SG No. 16/2026) A public office holder shall not have the right to use or to authorise the use in a private interest of any information obtained upon the execution or performance of the official powers or duties thereof, for the duration of holding office and one year after vacating office, unless otherwise provided for in a special law.
Prohibition to Engage in Consulting Activities
Article 105. (New, SG No. 16/2026) A public office holder shall not have the right to engage in consulting activity in respect of any persons who are concerned with the instruments of the said office holder issued upon the implementation of the official powers or duties thereof.
Prohibition to Use the Official Status for Commercial Advertising
Article 106. (New, SG No. 16/2026) A public office holder shall not have the right to grant consent or to use the official status thereof for commercial advertising.
Section III
(New, SG No. 16/2026)
Actions to Prevent Conflict of Interest
Obligation to Recuse Oneself
Article 107. (New, SG No. 16/2026) (1) Where a public office holder has a private interest, the said office holder shall be obliged to recuse themselves from the execution or performance of a particular official power or duty, notifying the electing or appointing authority.
(2) Where a collective State body or a body of local self-government is meeting and deliberates and decides a matter in which a member of the said body has declared a private interest, the said member may not participate in the deliberation and may not vote. In such cases, the decisions shall be adopted by the requisite majority of members of the body excluding the person who has declared a private interest. The circumstances referred to in this paragraph shall be recorded in the minutes of proceedings on the meeting concerned.
Obligation to Recuse Another Person
Article 108. (New, SG No. 16/2026) The electing or appointing authority shall be obliged to recuse a public office holder if the said authority has reason to believe that the said office holder has a private interest in connection with a particular official power or duty.
Time Limit for Self-Recusal and Recusal
Article 109. (New, SG No. 16/2026) (1) The self-recusals and recusals shall be effected immediately after a private interest arises or after awareness of the data on the existence of a private interest.
(2) Self-recusals and recusals shall be reasoned, indicating the private interest which is the reason for the withdrawal from the execution or performance of the particular power or duty.
Application of a Special Law
Article 110. (New, SG No. 16/2026) Where a law provides for special grounds for recusals and self-recusals, the special law shall apply.
Section IV
(New, SG No. 16/2026)
Restrictions after Vacation of Public Office
Consequences in the Case of an Ascertained Conflict of Interest
Article 111. (New, SG No. 16/2026) A public office holder in respect of whom a conflict of interest or, respectively, a violation of Article 112 or 113 herein has been ascertained shall not have the right to hold public office in the course of one year after the decision whereby a conflict of interest is ascertained becomes enforceable. Within the said period, the said person may not enter elections and hold public elective office.
Restrictions after Removal of a Public Office Holder from Office
Article 112. (New, SG No. 16/2026) (1) Within one year after vacating office, a former public office holder shall not have the right to conclude employment contracts, contracts for consultancy services or other contracts for the performance of management or monitoring functions with any commercial corporations, sole traders, cooperatives or non-profit persons in respect of which the said office holder has taken any steps for the disposition, regulation or control or has concluded any contracts therewith during the last year of execution or performance of the official powers or duties thereof, nor to be a partner, to own participating interests or shares, to be a managing director or member of a management body or monitoring body of any such commercial corporation, cooperative or non-profit legal person.
(2) The restrictions shall furthermore apply to any commercial corporations related to the corporations referred to in paragraph 1.
Restrictions on Participation in Public Procurement
Article 113. (New, SG No. 16/2026) (1) A former public office holder who, during the last year of execution or performance of the official powers or duties thereof, participated in the conduct of any public procurement procedures or in any procedures related to the provision of resources from any funds belonging to the European Union or made available by the European Union to the Bulgarian State, shall not have the right to participate or to represent any natural or legal person in any such procedures before the institution wherein the said office holder held office or before any legal person controlled by the said institution within one year after vacating office.
(2) The prohibition of participation in public procurement procedures or in procedures related to the provision of resources from any funds belonging to the European Union or made available by the European Union to the Bulgarian State shall furthermore apply to any legal person wherein the person referred to in paragraph 1 has become a partner, owns participating interests, or is a managing director or member of a management body or monitoring body after vacating office.
Application of a Special Law
Article 114. (New, SG No. 16/2026) The provisions of this Section shall apply save insofar as otherwise provided for in a special law.
Section V
(New, SG No. 16/2026)
Conflict of Interest Ascertainment
Grounds for Ascertainment of a Conflict of Interest
Article 115. (New, SG No. 16/2026) (1) A conflict of interest shall be ascertained acting on a report submitted to the National Audit Office, by a decision of the National Audit Office, or at the request of the public office holder.
(2) A conflict of interest may not be ascertained acting on an anonymous report.
(3) A conflict of interest ascertainment proceeding in respect of members of the National Audit Office shall be instituted by a decision of the National Audit Office adopted unanimously by secret ballot, excluding the person in respect of whom the decision is put to the vote.
Proceedings for Ascertainment of a Conflict of Interest
Article 116. (New, SG No. 16/2026) (1) In a conflict of interest ascertainment proceeding, the National Audit Office shall require and receive the requisite information and documents from the commissions referred to in subparagraphs 1 and 3 of paragraph 2 or, respectively, from the electing or appointing authority.
(2) Any such information shall be compiled in respect of:
1. the President, the Vice President, the judges of the Constitutional Court, the National Representatives, the Prime Minister, the Deputy Prime Ministers, the Ministers, the National Ombudsman and the Deputy Ombudsman, the elected members of the Supreme Judicial Council, the Inspector General and the inspectors of the Inspectorate with the Supreme Judicial Council, the President, the Vice Presidents and the members of the Bulgarian National Audit Office, the Governor, the Deputy Governors and the members of the Governing Council of the Bulgarian National Bank, the Governor and the Deputy Governor of the National Social Security Institute, the members of bodies who are elected in whole or in part by the National Assembly: by a standing committee of the National Assembly;
2. the Deputy Ministers, the Regional Governors and the Regional Vice Governors, the single-person authorities, the deputies thereof and the members of the collegial authorities covered under Article 19(4) of the Administration Act other than such referred to in subparagraph 1: by the Inspectorate General of the Council of Ministers;
3. the municipal councillors and the mayors: by a standing committee of the competent municipal council;
4. the public office holders other than those referred to in subparagraphs 1 to 3: by the inspectorates or by the electing or appointing authority.
(3) In a conflict of interest ascertainment proceeding, the National Audit Office shall require and receive information from bodies of State power, bodies of local self-government, as well as from legal and natural persons.
(4) The bodies and the persons referred to in paragraphs 1 and 3 shall be obliged to provide the requisite information and documents within seven days from the receipt of the request.
(5) In a conflict of interest ascertainment proceeding, evidence shall be taken according to the procedure established by the Administrative Procedure Code and the person against whom the proceeding has been instituted shall be heard.
(6) All evidence taken shall be made available for familiarisation to the person against whom the proceeding has been instituted, and the said person shall be afforded an opportunity to lodge an objection within seven days from the provision of the said evidence.
(7) The person against whom the proceeding has been instituted may provide and cite new evidence to be taken and shall be entitled to defence by counsel in the proceedings under this Section, provided that the reporting person is protected under Chapter Eleven herein.
Time Limit for Institution of Proceedings for Ascertainment of a Conflict of Interest
Article 117. (New, SG No. 16/2026) A conflict of interest ascertainment proceeding, as well as a proceeding in connection with any violations under Articles 112 and 113 herein, shall be instituted within six months from the detection but not later than three years after the commission of the violation.
Ruling in Proceedings for Ascertainment of a Conflict of Interest
Article 118. (New, SG No. 16/2026) (1) The National Audit Office shall rule by a reasoned decision in writing within two months from the institution of the proceeding. In cases of factual and legal complexity, the time limit may be extended on a single occasion by 30 days.
(2) The decision referred to in paragraph 1 shall contain:
1. the factual and legal grounds for rendering the decision;
2. the objections lodged by the person and reasons in case of non-acceptance;
3. an operative part, wherein the existence of non-existence of a conflict of interest is ascertained; a fine is imposed under Article 132 herein, the amount of the said fine is fixed, and forfeiture under Article 125 herein is decreed, if warranted;
4. time limit for appeal and appellate authority.
(3) The decision referred to in paragraph 1 shall furthermore specify a time limit for voluntary compliance with the fine imposed.
(4) A written statement ascertaining an administrative violation shall not be drawn up and a penalty decree shall not be issued for the administrative penalty liability enforced by the decision referred to in paragraph 2.
Communication of Decision
Article 119. (New, SG No. 16/2026) The decision of the National Audit Office shall be communicated to:
1. the person concerned;
2. the authority competent to terminate the legal relationship;
3. the district prosecutor’s office exercising jurisdiction over the head office of the authority referred to in subparagraph 2.
Disputing the Decision
Article 120. (New, SG No. 16/2026) (1) The decision of the National Audit Office whereby a conflict of interest is ascertained may be contested by the person concerned before the court according to the procedure established by the Administrative Procedure Code.
(2) The prosecutor may lodge an appeal with the court within one month after the communication of the decision whereby the non-existence of a conflict of interest has been ascertained.
Notification to the Prosecutor’s Office
Article 121. (New, SG No. 16/2026) Should there be reason to believe that a criminal offence has been committed, the records shall forthwith be transmitted to the Prosecutor’s Office.
Proceedings for Violations under Section IV
Article 122. (New, SG No. 16/2026) (1) The provisions of Articles 115 to 120 herein shall apply, mutatis mutandis, to the proceedings for violations under Section IV herein.
(2) A fine under Article 132 herein shall be imposed by the decision whereby a violation of a provision of Section IV herein is ascertained.
Application of the Administrative Procedure Code
Article 123. (New, SG No. 16/2026) The Administrative Procedure Code shall apply to any matters unregulated in this Section.
Section VI
(New, SG No. 16/2026)
Consequences upon Conflict of Interest Ascertainment
Effect of an Instrument Ascertaining a Conflict of Interest
Article 124. (New, SG No. 16/2026) (1) The ascertainment of a conflict of interest by an enforceable instrument shall be a ground for release from office, unless otherwise provided for in the Constitution, the Statute of the European System of Central Banks and of the European Central Bank or in a special law.
(2) The release shall follow the procedure established in the relevant laws.
Forfeiture of Remuneration or Benefit
Article 125. (New, SG No. 16/2026) (1) The remuneration received from the legal relationship or the act which has given rise to a conflict of interest for the period during which the conflict of interest has been concealed shall be forfeited to the Exchequer or to the municipality.
(2) Where it is ascertained that, as a result of a conflict of interest, a public office holder or a party related thereto has obtained a tangible benefit, the cash equivalent thereof shall be forfeited to the Exchequer, unless forfeitable on another ground.
Chapter Thirteen
(New, SG No. 16/2026)
ELECTRONIC REGISTERS
Public Electronic Registers
Article 126. (New, SG No. 16/2026) (1) The National Audit Office shall keep and maintain the following public electronic registers:
1. for the declarations of public office holders;
2. for the enforceable conflict of interest ascertainment decisions;
3. for the written statements ascertaining administrative violations as drawn up and for the enforceable penalty decrees.
(2) The National Audit Office shall keep other registers as well, which are necessary for the operation thereof.
Chapter Fourteenth
(New, SG No. 16/2026)
ACCOUNTABILITY AND CONTROL OF THE WORK OF THE NATIONAL AUDIT OFFICE
Submission of Reports to the National Assembly
Article 127. (New, SG No. 16/2026) (1) The National Audit Office shall submit the following documents to the National Assembly:
1. reports with opinions on the statements of the implementation of the state budget, the budget of the public social security scheme, the budget of the National Health Insurance Fund, and on the budgetary expenditure of the Bulgarian National Bank for the preceding year;
2. reports on audits performed in respect of the management of public resources and activities which have arrived at significant results;
3. audit reports on audits performed on the basis of a decision of the National Assembly;
(2) The National Assembly shall review the reports referred to in paragraph 1, subparagraphs 1 and 3 within three months from their submission date.
(3) At the request of the National Assembly or any of its committees, the National Audit Office shall submit specific audit reports.
Proposals for Review of Audit Reports
Article 128. (New, SG No. 16/2026) The National Audit Office may submit proposals to the National Assembly and its committees to review audit reports which can add significant value to the improvement of the budget discipline and the management of budgetary resources and/or other public resources and activities.
Activity Report of the National Audit Office
Article 129. (New, SG No. 16/2026) (1) No later than 30 September of the current year, the National Audit Office shall submit its activity report for the preceding year to the National Assembly.
(2) The report shall be published on the website of the National Audit Office.
Audit of Annual Financial Statements of the National Audit Office
Article 130. (New, SG No. 16/2026) (1) The annual financial statement of the National Audit Office shall be audited by an independent committee to include not less than two registered auditors.
(2) The members of the panel referred to in paragraph 1, as well as their number, shall be determined by the National Assembly.
(3) The report of the panel on the statement referred to in paragraph 1 shall be submitted to the National Assembly together with the activity report of the National Audit Office for the corresponding year.
(4) The president of the National Audit Office may submit a written opinion on the report referred to in paragraph 3, and the opinion shall be enclosed with the report and put forward to the National Assembly.
(5) Reports referred to in paragraph 3 shall be made available to the public after being discussed by the National Assembly, together with the opinion referred to in paragraph 4.
(6) The costs of carrying out audits referred to in paragraph 1 shall be charged to the budget of the National Audit Office.
Chapter Fifteen
(New, SG No. 16/2026)
ADMINISTRATIVE PENALTY PROVISIONS
Article 131. (New, SG No. 16/2026) (1) In case of an offence as referred to in Article 40(1) and (2), and Article 57(2), the persons at fault shall be penalised by a fine ranging from EUR 500 to EUR 2,500.
(2) In the event of a repeated offence under paragraph 1, the fine shall range from EUR 1,000 to EUR 5,000.
(3) In the event of obstructing the inspection referred to in Article 40(4), the person shall be sanctioned with a pecuniary penalty ranging from EUR 1,000 to EUR 5,000.
Article 132. (New, SG No. 16/2026) (1) Any public office holder, who violates any provision of Section II of Chapter Twelve herein, shall be liable to a fine ranging from EUR 2,500 to EUR 5,000.
(2) Any repeated breach shall be punishable by a fine ranging from EUR 5,000 to EUR 10,000.
Article 133. (New, SG No. 16/2026) (1) Any public office holder who, after vacating office, violates any restriction provided for in Section IV of Chapter Twelve herein, shall be liable to a fine ranging from EUR 2,500 to EUR 7,500.
(2) Any sole trader or any legal person wherewith the person referred to in Article 112 or 113 herein has concluded a contract or who or which is represented or managed by a person referred to in Article 112 or 113 herein shall be liable to a pecuniary penalty raging from EUR 5,000 to EUR 10,000.
(3) Any repeated breach shall be punishable by:
1. in the cases referred to in paragraph 1: a fine ranging from EUR 5,000 to EUR 15,000;
2. in the cases referred to in paragraph 2: a pecuniary penalty raging from EUR 10,000 to EUR 25,000.
Article 134. (New, SG No. 16/2026) (1) Any public office holder who fails to submit a declaration under this Act when due shall be liable to a fine ranging from EUR 500 to EUR 1,500.
(2) Any repeated breach shall be punishable by a fine ranging from EUR 1,750 to EUR 3,000.
Article 135. (New, SG No. 16/2026) (1) Any public office holder who fails to declare or misdeclares any circumstance which the said office holder is obliged to declare under this Act shall be liable to a fine ranging from 500 to EUR 1,500 unless subject to a severer penalty.
(2) Any repeated breach shall be punishable by a fine ranging from EUR 1,500 to EUR 3,000.
Article 136. (New, SG No. 16/2026) (1) Any person who fails to cooperate or fails to provide any information and documents required by the Commission within the set time limits, including in electronic form, shall be liable to a fine ranging from EUR 100 to EUR 500.
(2) When the violation under paragraph 1 is repeated, a fine ranging from EUR 250 to EUR 1,000 shall be imposed.
(3) Any legal person which fails to provide the information and documents required by the National Audit Office within the set time limits shall be liable to a pecuniary penalty raging from EUR 500 to EUR 2,500.
(4) Any repeated breach under paragraph 3 shall be punishable by a pecuniary penalty raging from EUR 1,000 to EUR 10,000.
Article 137. (New, SG No. 16/2026) Any official blameworthy of a breach of the obligations referred to in Article 92 herein shall be liable to a fine ranging from EUR 2,500 to EUR 10,000 unless the said breach constitutes a criminal offence.
Article 138. (New, SG No. 16/2026) Any person who violates the prohibition referred to in Article 112 herein shall be liable to a fine ranging from EUR 2,500 to EUR 10,000 unless the said breach constitutes a criminal offence.
Article 139. (New, SG No. 16/2026) (1) The written statements ascertaining the violations shall be drawn up by officials designated by the Chairperson of the National Audit Office, and the penalty decrees shall be issued by the Chairperson of the National Audit Office.
(2) The written statements ascertaining a violation under Articles 135 and 136 herein concerning the declarations of incompatibility shall be drawn up by persons empowered by the electing or appointing authority. The penalty decrees shall be issued by the electing or appointing authority.
(3) The drawing up of such statements and the issuance, appeal, and execution of penalty warrants shall follow the procedure set out in the Administrative Violations and Sanctions Act.
Article 140. (New, SG No. 16/2026) Fines and pecuniary penalties shall be credited in revenue to the State budget.
ADDITIONAL PROVISIONS
(Heading amended, SG No. 16/2026)
§ 1. For the purposes of this Act:
1. "Audi"' shall refer to an inspection that involves actions to collect and analyse financial and non-financial information for the purposes of evaluating the management of budgetary and other public resources and activities and reporting at the auditee to ensure their improvement.
2. (Amended, SG No. 99/2017, effective 1.01.2018) "Financial audit" shall mean the expressing of an independent audit opinion with a reasonable assurance as to whether the annual financial statements of a budget organisation have been prepared in all material aspects in accordance with the applicable common financial reporting framework.
3. "Compliance audit" shall mean the review of the financial management and control systems, including internal audit, and managerial decisions relating to the organisation, planning, management, reporting and control of budgetary and other public resources and activities within the audited organisation in respect of its adherence to requirements set out in statutory instruments, internal instruments and agreements.
4. "Performance audit" shall mean the review of activities pertaining to the planning, implementation and control at all management levels within the auditee regarding their effectiveness, efficiency and economy, whereby:
a) "effectiveness" shall mean the extent to which the auditee has achieved its objectives while comparing actual and anticipated results of its operations;
b) "efficiency" shall mean the achievement of optimum results with the resources employed by the auditee in carrying out its operations;
c) "economy" shall mean the obtaining, at minimum cost, of the resources the auditee needs in order to perform its operations, while observing the resource quality requirements.
5. "Audited organisation" shall mean any organisation which is subject to auditing according to the requirements set out in this Act.
6. "Specific audits" shall mean audits carried out in accordance with the conditions and procedures set out in special laws. These may be combined audits which integrate the approaches for conducting financial audit, compliance audit, and performance audit.
7. "Auditee" shall mean a programme, activity, or function within an individual audited organisation, or in the public sector as a whole, which is subject to auditing.
8. "Public resources" shall mean the resources in the meaning of § 1, Item 1 of the Supplementary Provision of the Financial Management and Control in the Public Sector Act.
9. "Public assets" shall mean public resources, as well as all other property which is owned by the State or a municipality or which is subject to rights held by budget organisations.
10. "Budget organisation" shall mean all legal persons within the meaning of § 1 (5) of the Additional Provisions of the Public Finance Act.
11. "Financial control" shall mean any form of control relating to the management of pubic resources and activities, which is exercised by virtue of special powers and procedures, including budget control, financial inspection control, tax control, customs control, etc.
12. "Repeated violation" shall mean any violation made within one year from the enforcement date of a penalty decree, which sanctions the culpable person for the same type of violation.
13. "Internationally accepted auditing standards" shall mean:
a) the Auditing Standards issued by the Auditing Standards Board of the International Organisation of Supreme Audit Institutions - INTOSAI (ISSAI);
b) the International Standards on Auditing Issued by the International Federation of Accountants (IFAC) Board, appropriate for financial audits in the case of assignments which include additional matters specific to public sector organisations.
14. (New, SG No. 16/2026) "Assets" shall be any kind or property, whether tangible or intangible, movable or immovable, limited rights in rem, as well as legal instruments providing the right of ownership or other rights to property.
15. (New, SG No. 16/2026) "Control of a legal person" shall be a situation in which:
(a) a natural person holds, whether directly or indirectly, more than 50 per cent of the participating interests in, or of the capital of, the legal person and controls the said legal person, whether directly or indirectly;
(b) a natural person exercises control within the meaning given by § 1c of the Supplementary Provisions of the Commerce Act or exercises control within the meaning given by subparagraph 4 of § 1 of the Supplementary Provisions of the Tax and Social-Insurance Procedure Code;
(c) 50 per cent or more of the assets of a non-profit legal person is managed or distributed to the benefit of a natural person;
(d) a non-profit legal person has been established or operates to the benefit of a group of natural persons.
16. (New, SG No. 16/2026) "Incompatibility" shall be the holding of another position or the carrying of an activity which, according to the Constitution or a law, is incompatible with the status of the public office holder.
17. (New, SG No. 16/2026) "Electing or appointing authority" shall be the authority who elects or appoints, and where there is no such authority, the employer within the meaning given by subparagraph 1 of § 1 of the Supplementary Provisions of the Labour Code.
18. (New, SG No. 16/2026) "Related parties" shall be:
(a) the spouses or the de facto cohabitants, the lineal relatives, the collateral relatives up to the fourth degree of consanguinity, and the relatives by marriage, up to the second degree of affinity;
(b) any natural and legal persons wherewith the public office holder is in economic or political dependencies that give rise to reasonable doubts about the impartiality and objectivity of the said office holder.
19. (New, SG No. 16/2026) "Continuous use" shall be use of a thing or another for the satisfaction of needs of the user or of specified persons, which continues for more than three months within one calendar year.
20. (New, SG No. 16/2026) "De facto separation" shall be a situation in which the spouses do not live together and do not share a household.
21. (New, SG No. 16/2026) "De facto cohabitation" shall be the voluntary joint cohabitation of two adults with regard to whom a kinship constituting an impediment to entry into marriage does not exist, which has continued for more than two years, and whereupon the persons take care of one another and of a shared household.
§ 1a. (New, SG No. 16/2026) (1) The provisions of Chapters Nine, Twelve and Fifteen herein shall apply, mutatis mutandis, to:
1. the employees at the Administration of the President, at the administration of the legislative and the judicial authorities, of the Supreme Judicial Council, of the Inspectorate with the Supreme Judicial Council and of the National Institute of Justice, at the administration of the executive authorities, including of the territorial units thereof, the employees at the local administration, the employees at the administration of authorities established by a law, with the exception of employees who hold technical positions;
2. the members and the advisers of political cabinets other than those specified in Article 74(1) herein;
3. the mayoralty mayors, the lieutenant mayors and the municipality secretaries;
4. the recording magistrates and the public enforcement agents.
(2) The persons referred to in paragraph 1 shall submit the declarations referred to in Article 75(1) herein within the time limits under Article 76(1) and under subparagraphs 1 and 2 of Article 78(1) herein to the electing or appointing authority, with the exception of mayoralty mayors, who shall submit declarations to a standing committee of the municipal council concerned.
(3) The electing or appointing authority, with the exception of the authorities appointing employees of the security services, shall keep a public register of the declarations submitted subject to personal data protection requirements, and with regard to the declarations of assets and interests, only the part on interests according to subparagraphs 12 to 14 of Article 77(1) herein shall be public.
(4) The security services shall keep registers of the employees thereof, containing the data referred to in paragraph 3, which shall not be public.
(5) The verification of declarations, as well as the conflict of interest ascertainment proceeding, shall be conducted by the competent inspectorate or by a commission of employees expressly empowered by the electing or appointing authority to implement these functions as well, and with regard to mayoralty mayors, the said verification and proceeding shall be conducted by a standing committee of the competent municipal council.
(6) The organisation and procedure for the conduct of the verification of declarations and for conflict of interest ascertainment shall be regulated by an ordinance of the Council of Ministers, and with regard to the judicial authorities, the Supreme Judicial Council, the Inspectorate with the Supreme Judicial Council and the National Institute of Justice, the said organisation and procedure shall be regulated by an ordinance of the Plenum of the Supreme Judicial Council. The organisation and procedure for the conduct of the verification of declarations and for conflict of interest ascertainment with regard to the experts referred to in Article 55(2) of the Judicial System Act shall be regulated by the rules referred to in Article 55(5) of the Judicial System Act.
(7) Where a lack of correspondence amounting to not less than EUR 2,500 has been established upon a verification of declarations, the electing or appointing authority shall refer the case to the National Revenue Agency for taking actions according to the procedure established by the Tax and Social-Insurance Procedure Code.
(8) A conflict of interest shall be ascertained by the electing or appointing authority, and an administrative sanction shall be imposed by the instrument ascertaining a conflict of interest and, with regard to mayoralty mayors, any such conflict shall be ascertained by a standing committee of the competent municipal council. A written statement ascertaining an administrative violation shall not be drawn up and a penalty decree shall not be issued in such cases.
(9) The instrument referred to in paragraph 8 may be contested according to the procedure established by the Administrative Procedure Code.
(10) The written statements ascertaining administrative violations under Article 137 herein shall be drawn up by the electing or appointing authority or by officials designated thereby and, with regard to mayoralty mayors, any such statements shall be drawn up by the chairperson of the standing committee of the competent municipal council. The penalty decrees shall be issued by the electing or appointing authority or by officials designated thereby and, with regard to mayoralty mayors, any such decrees shall be issued by the municipality mayor.
(11) Should the verification of declarations or the conflict of interest ascertainment proceeding give rise to a reason to believe that a criminal offence has been committed, the electing or appointing authority shall forthwith refer the case to the competent authorities for taking steps for criminal prosecution.
TRANSITIONAL AND FINAL PROVISIONS
§ 2. The National Audit Office Act (promulgated, SG No. 35 of 2014; amended, SG Nos 40 and 98 of 2014) shall be repealed.
§ 3. (1) Within one month after the coming into force of this Act, the National Assembly shall elect a president, vice presidents, and members of the National Audit Office.
(2) Until a president is elected, the vice presidents and members elected pursuant to the repealed National Audit Office Act shall continue to discharge their functions.
§ 4. Within three months after the election of a president, vice presidents, and members, the National Audit Office shall adopt the Rules of Structure and Procedure of the National Audit Office.
§ 5. Within one month after the adoption of the Rules on the Structure and Procedure of the National Audit Office, a competition shall be held for appointing directors of directorates.
§ 6. The National Audit Office shall approve and disclose the instruments referred to in Article 20, paragraph 5, sub-paragraph 2 within 6 months from its election.
§ 7. Audits which have not been completed and audits for which audit reports have not been delivered before the coming into force of this Act shall be completed under the procedure laid down herein.
§ 8. The existing instruments of the National Audit Office shall remain effective, to the extent that they are not in contradiction with the requirements of this Act.
§ 9. In the Public Procurement Act (promulgated, SG No. 28 of 2004; amended, SG No. 53 of 2004; amended, SG Nos 31, 34 and 105 of 2005, Nos 18, 33, 37 and 79 of 2006, No. 59 of 2007, Nos 94, 98 and 102 of 2008, Nos 24 and 82 of 2009, Nos 52, 54, 97, 98 and 99 of 2010, Nos 19, 43, 73 and 93 of 2011, Nos 33, 38 and 82 of 2012, No. 15 of 2013, Nos 35 and 40 of 2014), a new Article 127c shall be created:
"Article 127c. (1) Statements of violations under this Act ascertained by National Audit Office bodies shall be drawn up by authorised auditors within 6 months from the day on which the offender has been detected, but no later than three years after committing the violation.
(2) Penalty warrants shall be issued by the president of the National Audit Office or by an official authorised by the president.
(3) The establishing of the violations and the issuance, appeal, and execution of penalty warrants shall follow the procedure set out in the Administrative Violations and Sanctions Act."
§ 10. In the Social Insurance Act (promulgated, SG No. 110 of 1999; Judgement No. 5 of 2000 of the Constitutional Court, SG No. 55 of 2000; amended, SG No. 64 of 2000, Nos 1, 35 and 41 of 2001, No. 1, 10, 45, 74, 112, 119 and 120 of 2002, Nos 8, 42, 67, 95, 112 and 114 of 2003, Nos 12, 21, 38, 52, 53, 69, 70, 112 and 115 of 2004, No. 38, 39, 76, 102, 103, 104 and 105 of 2005, Nos 17, 30, 34, 56, 57, 59 and 68 of 2006; corrected, No. 76 of 2006; amended, SG No. 80, 82, 95, 102 and 105 of 2006, Nos 41, 52, 53, 64, 77, 97, 100, 109 and 113 of 2007, No. 33, 43, 67, 69, 89, 102 and 109 of 2008, Nos 23, 25, 35, 41, 42, 93, 95, 99 and 103 of 2009, No. 16, 19, 43, 49, 58, 59, 88, 97, 98 and 100 of 2010; Judgement No. 7 of 2011 of the Constitutional Court, SG No. 45 of 2011; amended, SG Nos 60, 77 and 100 of 2011, Nos 7, 21, 38, 40, 44, 58, 81, 89, 94 and 99 of 2012, Nos 15, 20, 70, 98, 104, 106, 109 and 111 of 2013, Nos 1, 18, 27, 35, 53 и 107 of 2014) in Article 108, paragraph 6, the phrase "Article 54, paragraph 1" shall be replaced with "Article 57, paragraph 1".
§ 11. In the Health Insurance Act (promulgated, SG No. 70 of 1998; amended, SG No. 93 and 153 of 1998, Nos 65, 67, 69, 110 and 113 of 1999, Nos 1 and 64 of 2000, No. 41 of 2001, Nos 74, 107, 112, 119 and 120 of 2002, Nos 8, 50, 107 and 114 of 2003, Nos 28, 38, 49, 70, 85 and 111 of 2004, Nos 339, 45, 76, 99, 102, 103 and 105 of 2005, Nos 17, 18, 30, 33, 34, 59, 80, 95 and 105 of 2006, No. 11 of 2007; Judgement No. 3 of 2007 of the Constitutional Court, SG No. 26 of 2007; amended, SG Nos 31, 46, 53, 59, 97, 100 and 113 of 2007, Nos 37, 71 and 110 of 2008, No. 35, 41, 42, 93, 99 and 101 of 2009, Nos 19, 26, 43, 49, 58, 59, 62, 96, 97, 98 and 100 of 2010, Nos 9, 60, 99 and 100 of 2011, Nos 38, 60, 94, 101 and 102 of 2012, Nos 4, 15, 20, 23 and 106 of 2013, Nos 1, 18, 35, 53, 54 и 107 of 2014), in Article 72, paragraph 1, the phrase "Article 54, paragraph 1" shall be replaced with "Article 57, paragraph 1".
§ 12. In the Public Disclosure of Financial Interests of Officials Holding High State and Other Positions Act (promulgated, SG No. 38 of 2000; amended, SG Nos 28 and 74 of 2002, No. 8 of 2003, No. 38 of 2004, No. 105 of 2005, Nos 38 and 73 of 2006, No. 109 of 2007, Nos 33, 69 and 94 of 2008, No. 93 of 2009, Nos 18 and 62 of 2010, No. 38 of 2012, Nos 30 and 71 of 2013), Article 2, paragraph 1, sub-paragraph 10 shall be amended as follows:
"10. the president, vice president, and members of the National Audit Office;".
§ 13. The Conflict of Interest Prevention and Ascertainment Act (promulgated, SG No. 94 of 2008; amended, SG Nos 10, 26 and 101 of 2009, Nos 62 and 97 of 2010, No. 38 of 2012 and No. 15 of 2013) shall be amended as follows:
1. Article 3 paragraph 12 shall be amended as follows:
"12. the president, vice president, and members of the National Audit Office;".
2. In Article 25, paragraph 2, sub-paragraph 1, the phrase "the president and members of the National Audit Office" shall be replaced with "the president, vice presidents, and members of the National Audit Office".
__________
This Act was adopted by the 43rd National Assembly on 29 January 2015 and stamped with the official seal of the National Assembly.
TRANSITIONAL AND FINAL PROVISIONS
to the Counter-Corruption and Unlawfully Acquired Assets Forfeiture Act
(SG No. 7/2018)
....................................................................................
§ 36. In the National Audit Office Act (promulgated in the State Gazette No. 12 of 2015; amended in No. 98 of 2016, Nos. 96 and 99 of 2017), the words "the Conflict of Interest Prevention and Ascertainment Act" shall be replaced passim by "the Counter-Corruption and Unlawfully Acquired Assets Forfeiture Act".
....................................................................................
TRANSITIONAL AND FINAL PROVISIONS
to the Counter-Corruption Act
(SG No. 84/2023, effective 6.10.2023)
....................................................................................
§ 70. In the National Audit Office Act (promulgated in the State Gazette No. 12 of 2015; amended in No. 98 of 2016, Nos. 96, 99 and 103 of 2017 and No. 7 of 2018), the words "the Counter-Corruption and Unlawfully Acquired Assets Forfeiture Act" shall be replaced passim by "the Counter-Corruption Act".
....................................................................................
TRANSITIONAL AND FINAL PROVISIONS
to the Act to Amend and Supplement the National Audit Office Act
(SG No. 16/2026)
§ 25. This Act repeals the Counter-Corruption Act (promulgated, SG No. 84/2023; amended, SG No. 13/2024 and No. 57/2025).
§ 26. (1) Upon the entry into force of this Act, the existing service legal relationships of civil servants in the "Combating Corruption" Specialised Directorate of the Counter-Corruption Commission shall be transformed into service legal relationships of civil servants under Article 142(1)(1) of the Ministry of the Interior Act in relevant positions in the "Combatting Organised Crime" General Directorate of the Ministry of Interior. If there is no corresponding position in the "Combatting Organised Crime" General Directorate of the Ministry of Interior, the employees shall be appointed to the highest possible position.
(2) The employment relationships of the employees in the "Combating Corruption" Specialised Directorate of the Counter-Corruption Commission shall be transferred to the "Combatting Organised Crime" General Directorate of the Ministry of Interior in accordance with Article 123 of the Labour Code.
(3) The persons specified in paragraphs 1 and 2 shall be transferred to the "Combatting Organised Crime" General Directorate of the Ministry of Interior without a probationary period, except for the employees who are on probation.
(4) The length of service acquired under the repealed Counter-Corruption Act by the employees transferred to the "Combatting Organised Crime" General Directorate of the Ministry of Interior shall be deemed as work for the same appointing body, employer respectively, including for the payment of the compensations due upon termination of the legal relationships with the Ministry.
(5) The time served as a civil servant under the repealed Counter-Corruption Act for which no compensations have been received before the transfer to the "Combatting Organised Crime" General Directorate of the Ministry of Interior shall be taken into account when determining the amount of the compensation upon termination of the civil service relationship.
§ 27. (1) Upon the entry into force of this Act, the existing service relationships of the civil servants in the "Prevention of Corruption" Directorate, the "Public Register" Directorate and the "Conflict of Interest" Directorate of the Counter-Corruption Commission shall not be terminated, but shall be transformed into service relationships of civil servants in the "Prevention of Corruption" Directorate, the "Public Register" Directorate and the "Conflict of Interest" Directorate of the National Audit Office in accordance with Article 87a of the Civil Servants Act.
(2) The service relationships of civil servants and the employment relationships of employees reporting directly to the Chairperson of the Counter-Corruption Commission, of employees in the "Administrative, Legal and Information Services" Directorate, in the "Financial and Economic Activities and Property Management" Directorate and in the Inspectorate, as well as of employees in other administrative structures in the Counter-Corruption Commission pursuant to the Regulations under Article 37(1) of the repealed Counter-Corruption Act, shall not be terminated, but shall be converted into corresponding service relationships of civil servants and employment relationships of employees in the National Audit Office in accordance with Article 87a of the Civil Servants Act and Article 123 of the Labour Code respectively.
(3) The persons specified in paragraphs 1 and 2 shall be transferred to the National Audit Office without a probationary period, except for the employees who are on probation.
(4) The length of service acquired under the repealed Counter-Corruption Act by the employees transferred to the National Audit Office shall be deemed as work for the same appointing body, employer respectively, including for the payment of the compensations due upon termination of the legal relationships with the National Audit Office.
(5) The time served as a civil servant under the repealed Counter-Corruption Act for which no compensations have been received before the transfer to the National Audit Office shall be taken into account when determining the amount of the relevant compensations upon Civil Servants Act.
§ 28. (1) The proceedings for seeking disciplinary or material liability from civil servants at the Counter-Corruption Commission instituted before the entry into force of this Act and still pending shall be completed in accordance with the procedure laid down in this Act.
(2) The proceedings for repeal of orders for imposing disciplinary sanctions or for termination of service legal relationships instituted before the entry into force of this Act and still pending shall be completed in accordance with the procedure laid down in this Act.
§ 29. (1) The competitions for appointment to the civil service announced before the entry into force of this Act and still cot completed shall be terminated.
(2) The competitions for transfer to the civil service announced before the entry into force of this Act and still cot completed shall be terminated.
§ 30. The pre-trial proceedings initiated and pending, which, until the entry into force of this Act, were investigated by investigative inspectors in the "Combating Corruption" Specialised Directorate of the Counter-Corruption Commission, shall be referred to the supervising prosecutor, who shall assign them to a competent investigative authority in accordance with the Criminal Procedure Code.
§ 31. The administrative criminal proceedings initiated and not concluded before the entry into force of this Act under the repealed Counter-Corruption Act shall be completed in accordance with the procedure laid down in this Act.
§ 32. The obliged persons who have submitted initial declarations in accordance with the procedure established by the repealed Counter-Corruption Act shall not submit new initial declarations after the entry into force of this Act. Said persons shall submit declarations under the terms and according to the procedure established by this Act.
§ 33. (1) The examinations and proceedings for ascertaining a conflict of interest and imposing administrative penalties in connection with the repealed Counter-Corruption Act that were not completed before the entry into force of this Act shall be completed in accordance with the procedure laid down in this Act.
(2) Legal representation in pending disputes of the Counter-Corruption Commission shall be effected by the Chairperson of the National Audit Office.
§ 34. Upon the entry into force of this Act, the Counter-Corruption Commission shall transfer to the State Agency for National Security all archived cases included in the operational reporting, as well as the databases remaining in the Counter-Corruption Commission containing information regarding these cases.
§ 35. Upon the entry into force of this Act, the Counter-Corruption Commission shall transfer to the "Combatting Organised Crime" General Directorate of the Ministry of Interior all active cases included in the operational reporting, pursued by the Counter-Corruption Commission, as well as all vehicles and other available movable property used by the "Combating Corruption" Specialised Directorate.
§ 36. The National Audit Office is the legal successor to the assets, liabilities, rights and obligations of the Counter-Corruption Commission, as well as to the documents that are not subject to archiving in accordance with the procedure laid down in the National Archives Stock Act.
§ 37. (1) All automated and non-automated information funds created, maintained and used by the Counter-Corruption Commission shall be transferred to the National Audit Office.
(2) The National Audit Office shall build a uniform system for electronic declarations under subparagraph 12 of Article 20(5) herein within 18 months from the entry into force of this Act.
§ 38. The statutory instruments of secondary legislation, issued or adopted in pursuance of the repealed Counter-Corruption Act, shall apply until the issuing of the respective new statutory instruments of secondary legislation, insofar as they do not come into conflict with this Act.
§ 39. Within one month of the entry of this Act into force, the Council of Ministers shall settle the relations in connection with the closure of the Counter-Corruption Commission.
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