The Audit Office of the Institutions of Bosnia and Herzegovina has completed a cycle of financial audits of BiH institutions for 2013. They audited 73 institutions, providing 7 qualified opinions with emphasis of matter, 43 positive opinions with emphasis of matter, and 22 positive opinions. In one case, due to the limited volume of audited records, the Office issued a disclaimer of opinion.
The percentage of the budget execution of institutions that received qualified opinions with emphasis of matter is 54.42% (481 130 556 BAM).
The percentage of the budget execution of institutions that received positive opinions with emphasis of matter is 34.29% (303 175 232 BAM).
The percentage of the budget execution of institutions that received positive opinions is 7.48% (66 118 114 BAM).
The total budget execution for 2013 was 884 152 230 BAM.
The main findings contained in financial audit reports which the Audit Office emphasised in most cases are:
- Weaknesses of the internal control system,
- Inappropriate behaviour and discrepancies in the amount of expenses for official cars, phone and representation costs,
- Public procurements,
- Capital investments,
- Procrastination in performing internal audits, failure to apply a risk scale to priority setting,
- Temporary service contracts,
- As well as: lack of implementation of the Supreme Court decisions, the issue of officials in charge whose mandate is ending, unresolved status of public property, weaknesses in human resource management, inefficiency and lethargy in the process of fighting and preventing corruption and fraud, failure to pass the the list of essential medicines for children, etc.
Institutions which received audit reports with emphasis of matter are:
- Ministry of Defence,
- Ministry of Foreign Affairs,
- Ministry of Transport and Communications,
- Ministry of Human Rights and Refugees,
- Agency for Identification Documents, Registers and Data Exchange of BiH (IDDEEA),
- BiH Mine Action Center (BHMAC),
- Indirect Taxation Authority.
In this audit cycle, the Audit Office also published the results of 6 efficiency audits:
- Efficiency of FIPA in attracting foreign investments in BiH,
- Results of public administration reform â€“ Case study: performance management reform in public service,
- Monitoring the implementation of efficiency audit recommendations,
- Telecommunication solutions in BiH institutions,
- Managing temporary service contracts, and temporary and occasional service contracts in the institutions of BiH,
- Pre-requisites for the effective work of the Agency for the Prevention of Corruption and Coordination of the Fight Against Corruption.
The financial and efficiency audit reports are available on the official website of the Audit Office of the Institutions of Bosnia and Herzegovina.