Presentation of the SAI survey results carried out by SAIBiH, given at the Roundtable on Independence of Supreme Audit Institutions in Sarajevo on 8 September 2016.

1. Overview of results from the survey on
independence for SAIs
within the Network
Roundtable on Independence
of Supreme Audit Institutions
Sarajevo, 8 September 2016
Supreme Audit Office of Bosnia and Herzegovina
Jasmina Galijašević, International Cooperation Department

2. Survey structure and methodology
8/9/2016
2
 20 questions divided in three groups: statutory,
organizational and financial independence
 Survey sent to seven NT SAIs, as well as to three sub-
national audit office in BiH.
 Results are based on the responses provided by 10
SAIs in total

3. Constitutional anchorage
8/9/2016
3
Constitution Organisational Law Combination of both
SAI of Macedonia
SAI of Bosnia and Herzegovina
SAI of Republika Srpska, Bosnia and
Herzegovina
SAI of the Federation of BiH,
Bosnia and Herzegovina
SAI of Kosovo
SAI of Turkey
SAI of Montenegro
SAI of Albania
SAI of Serbia
SAI of Brcko District,
Bosnia and Herzegovina

4. Derogation of SAI Laws
8/9/2016
4
 Serbia: SAI Law derogated by the Law on the System of Salaries in the
Public Sector, in terms of remuneration coefficients; Ministry of
Finance of Serbia reduced the SAI 2016 budget in an unauthorized
manner
 Montenegro: audit of consolidated financial statements of political
parties whose total income exceeds 10,000 euros.
 BiH: SAI Law derogated by the Law on Salaries and related bylaws.
 Republika Srpska-BiH: SAI included in the treasury system of
operations in 2016 (not being part of it earlier)
 SAI of the Federation of BiH: derogation of Article 5 of the Law on
SAI governing the manner of financing and recruiting necessary staff of
the SAI.

5. Audit of SAI
8/9/2016
5
 As for the existence of prescribed obligation for the
accounts/performance of the SAI to be audited on a
regular basis, most of the respondents answered
affirmatively
 SAI of Montenegro invited the SAI of Croatia to
audit its 2015 accounts, while the SAI of Serbia
invited the SAI of Montenegro to perform such an
audit for 2014 accounts.

6. Ability of SAI to deliver its mandate
8/9/2016
6
 SAI of Montenegro: audit of the consolidated financial
statements of the political entities whose total income
exceeds 10,000 euros
 SAI of BiH: annual audit of all the budget users at the
state level, irrespective of the risk scale, size or budget.
 SAI of the Federation of BiH: large number of auditees,
legally defined reporting deadlines, lack of financial and
human resources.
 SAI of Republika Srpska-BiH: much wider mandate
than the total audit work that may objectively be covered
with available resources

7. Relationship with the Judiciary, the Prosecutor’s
Office and law enforcement agencies
8/9/2016
7
 SAI of Montenegro: adverse audit reports submitted to the Prosecutor’s
Office;
 SAI of Serbia: misdemeanour proceedings or criminal charges; Although
contrary to the Law on SAI, the judges engage expert assessors who often
provide findings and opinions different from SAI‘s.
 SAI of Albania: managed to send an ex-minister to the Court with the charge
”Abuse of duty''.
 SAI of Macedonia: informs the competent authorities in case of a violation
or a criminal act by auditee.
 SAI of BiH: audit reports with adverse and qualified opinions are delivered to
the Prosecutor's Office and the State Investigation and Protection Agency.
There were cases when the audit staff has been summoned as witnesses in
specific cases.
 SAI of the Federation of BiH: informs law-enforcement officers of certain
indications of significant violations of laws and regulations.
 SAI of Republika Srpska and Brcko District-BiH: submit adverse
reports to the Public Prosecutor’s Office.

8. Establishment of SAI budget
8/9/2016
8
 SAI of Serbia: The Ministry of Finance reduced, in an unauthorized
manner, the funds the SAI requested for 2016.
 SAI of BiH:Ministry of Finance, based on the decisions of the Fiscal
Council, establishes the budget ceiling for the SAI; any need to
restructure the SAI budget requires an approval of the MoF.
 The SAIs of the Federation of BiH and Republika Srpska-BiH:
in practice, Ministry of Finance reduces the SAI budget before
including it in the overall budget.
 SAIs of BiH and Federation of BiH: consent of the Ministry of
Finance in order to restructure the already approved budget per
individual budget lines; all transactions need approval of the MoF
through a single treasury operations account that includes all other
institutions of the public sector. These SAIs do not have their own
account.

9. Remuneration system of SAI
8/9/2016
9
 SAIs of Macedonia, Turkey, Albania, Federation of
BiH, Republika Srpska and Brcko District: SAIs’
remuneration system independent of the remuneration
system of other public sector employees.
 SAIs of Serbia, Montenegro, Kosovo and Bosnia and
Herzegovina are part of remuneration system applicable
for all public sector employees.
 SAI of Bosnia and Herzegovina: included into the Law
on Salaries in the Institutions of Bosnia and Herzegovina;
the Legislature and the Judiciary are exempted from this
Law; sub-national audit institutions not subject to similar
laws.

10. Relationship with the Ministry of Finance
8/9/2016
10
 SAI of Macedonia: Protocol for Cooperation with the
Ministry of Finance;
 SAIs of BiH and Federation of BiH: Ministries of
Finance subjects to SAI audits on the one hand, and on the
other, they run the treasury operations system within which
the SAIs perform their transactions as well.
 SAI of Republika Srpska-BiH: Oversight over the
financial operations of the SAI the Ministry of Finance
carries out by applying common procedures applicable to
other budget users (primarily through monthly, quarterly,
semi-annual and annual financial statements).

11. Conclusion
8/9/2016
11
 SAIs of Albania, Kosovo, Turkey, Macedonia,
Republika Srpska-BiH and Brcko District-
BiH: in somehow more favorable positions with
respect to overall independence level.
 SAIs of Montenegro, Serbia, Bosnia and
Herzegovina and the Federation of BiH:
greater challenges mostly caused by deviations or
gaps between what is formally stipulated by SAI laws
and what happens in practice

12. Thank you!
Audit Office of the Institutions of Bosnia and Herzegovina
Hamdije Čemerlića 2/XIII, 71000 Sarajevo
Email: saibih@revizija.gov.ba