Audit activity
The National Audit Office shall audit:
- the state budget;
- the budget of the public social security scheme;
- the budget of the National Health Insurance Fund;
- the budgets of municipalities;
- other budgets adopted by the National Assembly.
The National Audit Office shall also audit:
- the budgets and extra-budgetary accounts and funds of spenders of budget appropriations under the budgets referred to in paragraph (1) and the management of their property;
- the autonomous budgets of the Bulgarian Academy of Sciences, the universities, , the Bulgarian National Radio and the Bulgarian National Television;
- the budgetary and extra-budgetary funds granted to entities engaged in business activities;
- any resources coming from European Union funds and programmes, including their management by the relevant authorities and by the end users of such resources;
- the budget expenditure of the Bulgarian National Bank (BNB) and the management thereof;
- the generation of any annual surplus of income over the expenditure of the BNB that is payable into the state budget, and any other dealings of the Bank with the state budget;
- the generation and management of the government debt, the government guaranteed debt, the municipal debt and the use of the debt instruments;
- the privatisation and the granting of concession of state and municipal property, as well as the public funds and public assets placed at the disposal of parties outside the public sector;
- the execution of international agreements, treaties, conventions or other international instruments, where so provided for in the respective international instrument or assigned by an empowered authority;
- other public resources, assets and activities, where so assigned by law.
The National Audit Office shall carry out audits of:
- state enterprises referred to in Article 62, paragraph (3) of the Commerce Act.
- commercial companies with over 50% participation of the state and/or municipalities in the capital;
- legal entities having liabilities for which the state is the guarantor or liabilities guaranteed with state and/or municipal property.
The National Audit Office shall carry out audits of the management and disposal of public assets and liabilities regardless of the grounds for this management and disposal and the legal status of the individuals or entities performing it.
The National Audit Office shall prepare reports containing opinions on the implementation of the state budget, the budget of the public social security scheme, the budget of the National Health Insurance Fund and on the budgetary expenditure of the BNB and submit these reports to the National Assembly.
