47 | II Série A - Número: 023S1 | 27 de Outubro de 2014

(2) The Budget Committee may, subject to the observance of the other provisions laid down in paragraph 1, authorise expenditure in excess of one-twelfth of the budget appropriations for the preceding accounting period.

ARTICLE 32 Auditing of accounts

(1) The annual financial statements of the Court shall be examined by independent auditors. The auditors shall be appointed and if necessary dismissed by the Budget Committee.
(2) The audit, which shall be based on professional auditing standards and shall take place, if necessary, in situ, shall ascertain that the budget has been implemented in a lawful and proper manner and that the financial administration of the Court has been conducted in accordance with the principles of economy and sound financial management. The auditors shall draw up a report after the end of each accounting period containing a signed audit opinion.
(3) The Presidium shall submit to the Budget Committee the annual financial statements of the Court and the annual budget implementation statement for the preceding accounting period, together with the auditors' report.
(4) The Budget Committee shall approve the annual accounts together with the auditors' report and shall discharge the Presidium in respect of the implementation of the budget.

ARTICLE 33 Financial Regulations

(1) The Financial Regulations shall be adopted by the Administrative Committee. They shall be amended by the Administrative Committee on a proposal from the Court. (2) The Financial Regulations shall lay down in particular: (a) arrangements relating to the establishment and implementation of the budget and for the rendering and auditing of accounts; (b) the method and procedure whereby the payments and contributions, including the initial financial contributions provided for in Article 37 of the Agreement are to be made available to the Court; (c) the rules concerning the responsibilities of authorising and accounting officers and the arrangements for their supervision; and (d) the generally accepted accounting principles on which the budget and the annual financial statements are to be based.

CHAPTER IV – PROCEDURAL PROVISIONS

ARTICLE 34 Secrecy of deliberations

The deliberations of the Court shall be and shall remain secret.

ARTICLE 35 Decisions

(1) When a panel sits in composition of an even number of judges, decisions of the Court shall be taken by a majority of the panel. In case of equal vote, the vote of the presiding judge shall prevail.
(2) In the event of one of the judges of a panel being prevented from attending, a judge from another panel may be called upon to sit in accordance with the Rules of Procedure.
(3) In cases where this Statute provides that the Court of Appeal shall take a decision sitting as a full court, such decision shall be valid only if it is taken by at least 3/4 of the judges comprising the full court.
(4) Decisions of the Court shall contain the names of the judges deciding the case.