Audits of local budgets: the experience of the SAI of the Republic of Croatia

02.07.2025 16:24

On 1 July, representatives of the two institutions discussed best practices in conducting local budget audits, as well as possible areas of cooperation between the State Audit Office of the Republic of Croatia and the Accounting Chamber of Ukraine during the online meeting.

The discussion was attended by Chairwoman of the Accounting Chamber of Ukraine Olha Pishchanska, Deputy Chairman Serhiі Klіuchka and representatives of various departments. The State Audit Office of the Republic of Croatia was represented by Nediljka Rogošić, Deputy Auditor General of the State Audit Office of the Republic of Croatia, and assistants to the Auditor General.

For the SAI of Ukraine, the exchange of experience, knowledge and practices with Croatian colleagues is important, given that both institutions have experience working in wartime conditions, Olha Pishchanska emphasised: «We have now begun preparatory measures for the implementation of our new function – conducting audits of local budgets. Your advisory support and assistance in this area could be extremely valuable. In the context of russia's full-scale aggression against Ukraine, our cooperation takes on special meaning and depth.».

Representatives of the Croatian side expressed their understanding and support to their Ukrainian colleagues, noting that the SAI of the Republic of Croatia is honoured to contribute to strengthening the institutional capacity of the Accounting Chamber of Ukraine.

The participants paid special attention to local budgets. In particular, Croatian colleagues spoke about the structure and approaches to control measures used by their SAI. Among the most relevant areas, they highlighted real estate management and agricultural land management.

During the meeting, the parties discussed the specifics of the functioning of institutions and audit work, approaches to selecting audit topics, the application of risk-based planning, the specifics of conducting audits of the use of funds received under EU programmes, as well as specific types of audits conducted by the SAI of the Republic of Croatia: adaptive audits and real-time audits.

At the end of the meeting, the Chairwoman of the Accounting Chamber of Ukraine Olha Pishchanska, thanked her Croatian colleagues for the constructive dialogue. She proposed considering the possibility of conducting joint audits in areas of mutual interest. The participants agreed to maintain further working contact and continue exchanging experience.

 

To receive latest updates, follow us on social media:
FacebookTelegramInstagramXLinkedInYoutube

For additional information and comments, please contact the Department for Informational Activities and Communications:
RP_press@rp.gov.ua
(+38044) 298-74-75