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News

V Meeting of the EUROSAI Task Force on the Audit of Funds Allocated to Disasters and Catastrophes

27.03.2013: V Meeting of the EUROSAI Task Force on the Audit of Funds Allocated to Disasters and Catastrophes

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26.03.2013: Delegation of the Accounting Chamber of Ukraine visited BNAO

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22.02.2013: Delegation of the Chinese Budgetary Affairs Commission visited BNAO

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Topical Issues

The NATIONAL AUDIT
OFFICE and the SCOPE
of PERFORMANCE AUDIT

An article by Prof. Valeriy Dimitrov
published in Economic Alternatives,
University of National and World
Economy, Sofia 

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Speech of Prof. Valeriy Dimitrov
delivered to the 8th EUROSAI Congress 

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VIII EUROSAI Congress
Lisboa, 2011

 


zagl_twinguide_small Making Supreme
Audit Institution
Twinning Successful
- a Good Practice
Guide (GPG)


 
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 sgrada_0045smallThe National Audit Office continues the budgetary control traditions of the Supreme Chamber of Control, which was established by law in 1880 and was operating until 1947.
The NAO exercises control over the implementation of the budget and other public funds and activities in accordance with the NAO Act and the internationally accepted auditing standards.
The main task of the National Audit Office is to control the reliability and truthfulness of the financial statements of budget-funded organisations, the legality, efficiency, effectiveness and economy of the management of public funds and activities, as well as to provide the National Assembly with reliable information thereof.

The National Audit Office is independent in performing its operations and reports directly to the National Assembly.

The NAO has an independent budget, which is part of the republican budget of the Republic of Bulgaria.

NAO adopts an annual audit program. The National Assembly can, by virtue of its decision, assign to the National Audit Office to carry out up to five audits a year outside the audits envisaged in the annual programme.

Audit activity

  • Reports » Performance audit of the outcome of the activities performed by the Territorial Cooperation Management Directorate-General at the Ministry of Regional Development and Public Works from 01.01.2010 to 30.06.2012

    Executive Summary

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  • Reports » Audit on performance of Measure 211 “Natural handicap payments to farmers in mountain areas” under axis 2 “Protection of natural resources and the environment in rural areas” of the Rural Development Programme (2007-2013)

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  • Reports » Audit Report on the adaptation measures undertaken by the Government of the Republic of Bulgaria in relation to climate change in the period January 1, 2006 – December 31, 2010 - Resume

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Art. 91 of the Constitution of the Republic of Bulgaria:

 1. The National Assembly shall establish a National Audit Office to supervise the implementation of the budget.
 2. The organization, authority and procedures by which the National Audit Office shall act shall be established by law.