The Bulgarian National Audit Office organised a conference on the role of external audit for effective management in the public sector


The National Audit Office will look at the most socially sensitive topics and issues, will audit the most problematic areas which need reform. In this way we would be able to support to a much greater degree the government and all government bodies in their efforts to implement their programmes and policies, said BNAO President Tzvetan Tzvetkov during the opening of the conference.

The Bulgarian National Audit Office organised the conference on the role of external audit for effective public sector management  on the 19 November 2015 to mark the 135th anniversary of its establishment and 20 years of its restoration.

Among the distinguished participants were Arno Visser, President of EUROSAI and the Netherlands Court of Audit, Victor Caldeira, President of the European Court of Auditors, the Bulgarian member of the ECA – Iliana Ivanova, Igor Šoltes, Deputy Chair of the Committee on Budgetary Control of the European Parliament, Manfred Kraff, Deputy Director General of DG Budget, European Commission, Diana Yordanova, Chair of the Public Sector Accountability Subcommittee of the National Assembly. The conference was attended by representatives of the legislature, the executive and the professional auditors’ organisations. The former presidents of the BNAO, during the period 1995- March 2015, Georgi Nikolov, Lidia Roumenova and Prof. Valeriy Dimitrov also participated.

Tzvetan Tzvetkov read out an address to the participants on behalf of Tzetzka Tzacheva, Speaker of Parliament.

Tomislav Donchev, Deputy Prime Minister responsible for EU funds and economic policy, extended greetings from the Prime Minister Boyko Borissov and wished the conference successful work. In his speech, Mr Donchev pointed out that the government considers the BNAO a partner in its efforts to improve public funds management and that thanks to BNAO’s work key reforms have been launched or are to be started.  He pointed out that the challenge today before the BNAO is to pay close attention to the concerns of the citizens and be responsive to the issues of the day.

Manfred Kraff greeted the participants on behalf of Commissioner Kristalina Georgieva on the occasion of the double anniversary.

The BNAO president pointed out that during the 20-year period which coincides with the time of democratic changes in Bulgaria, the institution has established itself as an SAI of the parliamentary type, has developed and modernized and has joined the European and international family of supreme audit institutions.  During this time, its work has been directed towards improving public finance management and not towards sanctions and penalties. The BNAO has produced more than 8500 reports in which it has outlined problems both on the organizational and national level and has recommended relevant solutions.

“A very important principle for effective SAI functioning has been adhered to, and this is that continuity has been ensured between the various leadership teams” said Mr Tzvetkov.

In his speech “Strategic Guidelines for the Development of SAIs”, Arno Visser called upon the national SAIs to be relevant to the issues of the day and to apply even psychology of audit.

We must achieve results which will change the lives of citizens, said Vitor Caldeira who spoke on the subject of cooperation between the European Court of Auditors and the national SAIs.

Igor Šoltes, who talked about the cooperation between the European Parliament and the ECA said that the SAIs in Europe have a key role to play and it is important that they keep their relations with the governments and their independence as well.

Throughout the last five years, the BNAO has sent to the National Assembly 88 audit reports some of which brought about legislative changes, said Diana Yordanova. She also proposed several ways of improving the interactions between the Bulgarian parliament and the BNAO. 

Legislative changes was what the former BNAO President Prof. Valeriy Dimitrov called for in his speech at the conference. He stressed that the Public Sector Accountability Subcommittee to the Budget and Finance Committee must turn into a Committee on Budgetary Control and that the National Assembly exercise control over managerial accountability.

Feyzi Bekir, Deputy Minister of Finance spoke about the coordination and harmonization of the financial management and control in the public sector.

Boyko Kostov, President of the Managing Board of the Institute of Certified Public Accountants,  Yordan Karabinov, Chairman of the Institute of Internal Auditors Governing Board and Ms. Ginka Chavdarova, Executive Director, National Association of the Municipalities in the Republic of Bulgaria pointed out the contribution of the professional organisations for the accountability and  transparency in governance.


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