Auditimi publik 1 kontrolli I lartë I shtetit

Structure
The SAO consists of 11 organizational
units and currently has 79 employees.
Its purpose is to reach the number of
125
employees,
who
will
provide
optimal performance in its activity.
Membership
The State Audit Office is a member of:
-
INTOSAI since March 29
th
, 2001; 
-
EUROSAI since May 31
st
, 2002; 
-
Working  Group  on  Environmental 
Auditing (WGEA), since October 2002; 
-
INTOSAI  IT  Working  Group,  since 
December 2005.  
The Albanian SAI is currently working to
achieve
soon
the
signature
of
a
Cooperation Agreement with the State
Audit Office of Former Yugoslavian
Republic of Macedonia.

PUBLIC AUDIT
Audit Office of the Institutions of BiH
352
No.4, January – April 2013
and Herzegovina, which contributes to
reliable reporting on utilization of
budget resources, transparent and good
quality
management
by
public
resources,
expenditures
and
state
property.
2) Auditing Office informs responsible
institutions and the public about its
findings
and
recommendations
by
timely publishing auditing reports, and
by other forms of informing, if these are
relevant.
3) Auditing Office is apolitical and it is
not to support or to be in connection
with any political party.
Article 11
(Auditing framework)
1) According to the provisions of this
Law, competence of Auditing Office
includes all public institutions of Bosnia
and
Herzegovina,
including
the
following:
a) Parliament;
b) Presidency;
c) Council of ministers and government
financed institutions;
d) Extra budgetary funds that may be
projected by the Law;
(2) Competencies include the following
as well:
a) Funds in the form of a loan or a grant
to Bosnia and Herzegovina ensured by
international
agencies
and
organizations for a certain institution or
project in Bosnia and Herzegovina.
b) Funds ensured from the budget for
any other institution, organization or
body.
(3) Competencies of Auditing Office also
imply the company with 50 % of state
ownership share in it plus one share or
more.
(4)
Auditing
includes
all
financial,
administrative
and
other
activities,
programs and projects managed by one
or several institutions and bodies of
Bosnia and Herzegovina from this
Article,
including
processing
and
revenues
from
sale
of
property,
privatization and concessions.
Article 20
(Auditing Office)
1. Auditing Office is supreme institution
for audits of institutions of Bosnia and
Herzegovina, with its headquarters in
Sarajevo.
2. Auditing Office may decide to
establish regional offices where these
are needed and their establishment
economically justified.
3. Auditing Office consists of: Auditor
General,
deputies
Auditor
General,
auditing personnel (auditors) and office
clerks.
INTERNATIONAL COOPERATION
Since its establishment, the Audit Office
of the Institutions of Bosnia and
Herzegovina
has been engaged in
international cooperation with supreme
audit institutions of other countries and
regional and international associations
of public sector auditing institutions, as
well as other relevant institutions.
International cooperation is aimed at
facilitating the exchange of experience,
skills
and
information,
informing
international public on results and
activities of the Office and fostering the
proper image of the Office as a
professional
and
expert
audit
institution. It is also aimed at exploring
development trends and contributing to
the development of the audit practice.
International cooperation of the Audit
Office of the Institutions of Bosnia and
Herzegovina is practiced through:
1.
Membership
in
international
professional associations and activities
undertaken within these associations.

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PUBLIC AUDIT
353
ALSAI
The Audit Office has been a member of
INTOSAI (International Organization of
Supreme Audit Institutions) since 2001
and EUROSAI (European Organization of
Supreme Audit Institutions) since 2002.
The Office actively participates in the
activities
of
these
organizations
(congresses,
training
programmes,
research activities, etc.) which are being
aimed at improving the public sector
auditing
practice
and
fostering
coordination
between
state
audit
institutions;
2. Since its establishment, the Audit
Office, together with the audit offices of
the entities of Bosnia and Herzegovina,
has been involved in the institutional
cooperation
programme
with
the
Swedish National Audit Office which has
been
implemented
under
the
Memorandum of Understanding signed
between audit offices in BiH and the
SNAO. Activities taken in this respect
include training programmes, primarily
in
the
fields
of
financial
and
performance auditing, but the project,
in
its
initial
phase,
also
included
providing technical assistance to the
three audit offices in BiH. The project
has been implemented in multiple
stages and 2012 has been agreed to be
the project end date.
3.
The
Audit
Office
successfully
develops bilateral cooperation with
other SAIs in the form of joint seminars,
visits, exchange of experiences, audit
skills and information.
4.
A
very
important
aspect
of
international cooperation of the Audit
Office is the cooperation with the
European Court of Auditors (ECA). The
Audit Office of the Institutions of BiH,
together with the SAIs of Albania,
Montenegro, Croatia, Macedonia and
Turkey, has its representative in the
committee of liaison officers within the
Network of Candidate and Potential
Candidate Countries and the ECA, and
also participates actively in the work of
Network's working groups.
5. Besides cooperation with other SAIs
and
professional
organizations,
the
Audit Office continuously establishes
and maintains contacts with other
international institutions/organizations
such as: World Bank, USAID, SIGMA,
GRECO, etc.
The Albanian SAI is in the process of
establishing
a
close
cooperation
relationship with the BiH SAI within
2013.

2013
4
seria : botime KLSH-02/2013/12