Local budget audits: the experience of the Croatian SAI

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 Chamber of Accounts, were discussed on July 1 during an online meeting between representatives of the two institutions.

The discussion was attended by the President of the Chamber of Accounts, Olga Piščanska, Deputy President, Sergij Ključka, and representatives of departments. From the SAI of Croatia – Deputy Auditor General of the State Audit Office of the Republic of Croatia Nedelka Rogošić and Assistants to the Auditor General.

For the SAI of Ukraine, exchange of experience, knowledge and practices with Croatian colleagues  is important, given that both institutions have experience working in wartime, emphasized Olga Pishchanska: "Currently, we have begun preparatory measures to implement our new function - conducting audits of local budgets. Your advisory support and assistance in this direction can be extremely valuable. In the context of full-scale Russian aggression against Ukraine, our cooperation takes on special meaning and depth."

The representatives of the Croatian side expressed understanding and support for their Ukrainian colleagues, noting that the SAI of the Republic of Croatia is honored to contribute to strengthening the institutional capacity of the Chamber of Accounts.

The participants of the meeting paid special attention to the area of ​​local budgets. In particular, the Croatian colleagues spoke about the structure and approaches to conducting control activities by their SAI. Among the most relevant areas, real estate management and agricultural land management were highlighted.

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 within the framework of EU programs, as well as certain 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 Head of the Accounting Chamber, Olga Pischanska, thanked her Croatian colleagues for the constructive dialogue. She suggested considering the possibility of conducting joint audits in areas of mutual interest. The participants agreed to maintain further working contact and continue to exchange experience.

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