Page:British and Foreign State Papers, vol. 144 (1952).djvu/377

 The instrument of approval, whether partial, total, provisional or definitive, of every public work executed in whole or in part with funds furnished by the Nation, shall be published in the Official Gazette of the Republic, as soon as it has received the approval of the corresponding Minister.

Both the liquidation of appropriations of Government funds and the definitive approvals of works executed by contract or by the Administration, paid in whole or in part with funds furnished by the Nation, shall be submitted for approval of the superior officer within 60 calendar days after termination of the works, without prejudice to the partial liquidations and approvals that are deemed proper by the Administration during the process of execution of the works.

Section 3.—The Tribunal of Accounts

266. The Tribunal of Accounts is the body which audits the revenues and expenses of the Nation, the Provinces and the Municipalities, and of the autonomous organisations, created by law, which receive their revenues directly or indirectly through the medium of the Nation. The Tribunal of Accounts is subject only to law, and its conflicts with other bodies shall be submitted for the decision of the Supreme Court.

267. The Tribunal of Accounts shall be composed of 7 members, four of whom shall be attorneys and three public accountants or mercantile professors. Any person comprised in paragraph (d) of the following Article can also be designated, even though he is not a lawyer or public accountant. The attorneys must have the same qualifications that are required to be a member of the Supreme Court. The public accountants or mercantile professors must be over 35 years of age, Cubans by birth, and have practised their profession not less than 10 years.

The full bench of the Supreme Court shall designate two of the attorneys, who shall be the President and the Secretary of the Tribunal.

The President of the Republic shall designate one attorney member and one public accountant or mercantile professor member.

The Senate shall designate one attorney member and one public accountant or mercantile professor member.

The University Council shall designate one public accountant or mercantile professor member.