BNAO carries out 342 audits in 2021

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28.12.2020

The National Audit Office adopted its annual audit programme for 2021, which will be submitted to the National Assembly in accordance with the requirements of Art. 7, para. 3 of the National Audit Office Act.

Among the criteria for selection of audit tasks are: opportunities to improve public sector management as a result of the audits, indications of problems with potentially serious impact and negative consequences for society, increased public interest and expectations, amount of public resources, information on non-compliance, alerts from third parties, results of previous audits or ex-post controls, scope of public services, etc.

The Bulgarian National Audit Office will conduct 342 new audit tasks.

Among them, there are 6 performance audits that will determine whether public funds and activities are managed efficiently and effectively. These include three audits of public funds to address the effects of the COVID-19 pandemic:

- Implementation of health measures in relation to COVID-19;          

- Effectiveness of measures to support the effects of the crisis caused by the COVID-19 pandemic and preparation for an environmentally, digitally and sustainable economic recovery (REACT-EU) ";          

- Effectiveness of measures in support of tourism to overcome the effects of the crisis caused by the COVID-19 pandemic.          

The BNAO is currently carrying out three other audits addressing the effects of the COVID-19 pandemic, which will end in 2021. They audit the costs of economic measures for micro, small and medium-sized enterprises, social support measures and employment, and measures to support farmers. They are carried out in four ministries –Ministry of Economy, Ministry of Labour and Social Policy, Ministry of Agriculture, Food and Forestry, and at the Ministry of Finance.

There are 10 specific audits, including the mandatory audit tasks under the NAO Act on: the report on the implementation of the state budget of the Republic of Bulgaria; the budget expenditures of the Bulgarian National Bank and their management; audit of the formulation of the annual surplus of income over the expenditures of the Bulgarian National Bank for 2020, that is payable into the state budget; the report on the implementation of the budget of the public social security scheme; the report on the implementation of the budget of the National Health Insurance Fund. 

In relation to the forthcoming elections for Members of the National Assembly in 2021 and for President and Vice-President of the Republic of Bulgaria, the Bulgarian National Audit Office has included in its annual audit programme:

- audit for compliance of the declared revenues and the incurred expenses in connection with the election campaign of the participants in the elections for Members of the National Assembly;          

- audit for compliance of the declared revenues and the incurred expenses in connection with the election campaign of the participants in the elections for President and Vice President of the Republic of Bulgaria.          

 

Other specific audits on topical for the citizens issues are:

 - Audit of “State Consolidation Company EAD”. The company manages a significant financial resource, as its capital in 2019 is about BGN 1.2 billion, and the managed assets - about BGN 1.5 billion . An important aspect of the company’s activity for the society is the assignment of activities for repair and reconstruction of dams - state and municipal property, in connection with which in 2018 the capital of the company has been increased by half a billion levs.

- Audit of “Toplofikacia Sofia EAD”. The company provides an extremely important service to the people of Sofia. However, there is public tension related to the prices of the provided heat and uncertainty on the invoiced amounts and balancing accounts, for which numerous complaints and signals have been submitted by citizens. At the same time, in the last two years the company has a negative financial result, it is included in the national investment plan, but in 2018 and 2019 no planned projects have been implemented.

There are 35 financial management compliance audits. They will check the legality of management - compliance with the requirements of regulations and internal acts and contracts, public procurements, etc. Compliance audits will be performed in 3 ministries, 5 agencies and commissions, 25 municipalities, district administrations and others. On certain topics - for the implementation of contracts for property concessions and for the disposal of property - several municipalities will be checked simultaneously.

The financial audits of the annual financial statements of budgetary organizations and municipalities are 291. The BNAO audits the annual financial statements of budgetary organizations – first - level budget spenders, as well as second level budget spenders with independent budgets pursuant to special laws. Financial audits will also be performed on the annual financial statements of all municipalities with a budget exceeding 10 million levs, as well as municipalities with smaller budgets that have not been audited in the last three years. Following the completion of the financial audits, the BNAO prepares a summary report that provides a complete picture of the state of public sector reporting.

 

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