Procedures
Preparing a Draft Audit Report
Within 14 days of the completion of the audit the audit team leader shall prepare a draft audit report in accordance with the audit programme adopted and in compliance with the requirements of the law and the internationally accepted auditing standards.
Draft Audit Report Prior Notice
The head of the audited organisation shall be notified by sending the draft audit report, as shall be the individuals who have been heads of the organisation during the audited period, no later than one month following the completion of the audit.
Regardless of the obligation for notifying, the announcement of the presentation of the audit report shall be published in the internet site of the National Audit Office, and the corresponding management body of the National Audit Office can undertake other actions for the timely notification of the former heads of the audited organisation.
The head of the audited organisation and the former heads of the audited organisation shall be entitled to make written objections to the draft audit report, providing additional evidence and/or additional written explanations, within 14 days of the sending of the draft report.
Upon a request in writing by the head of the audited organisation the responsible Vice-President can extend the deadline by 7 days.
The Vice-President shall prepare a well-reasoned conclusion on the objections within 14 days of their receipt and shall submit it to the President together with written motivated proposals for changes in the findings, conclusions, evaluations or recommendations.
In the event where the audited organisation has been closed down, the draft audit report shall be sent to the head of its successor. Where no successor has been assigned, the draft audit report shall be sent to the authority which took the decision for such closing down, for information.
Final Audit Report
The president or a Vice-President authorised by him/her, shall issue the final audit report on the basis of an overall evaluation of the evidence and of the objections and explanations of the individuals and in doing so can:
- accept or reject, fully or partially, the conclusion and the proposals for changes made to it, and as a result accept, change or reverse, fully or partially, findings, conclusions, evaluations and recommendations in the audit report;
- completely reject the audit report because of omissions and irregularities in it which cannot be eliminated.
In the cases where the changes in the audit report result in conclusions for violations, for which graver liability is envisaged, the President shall inform of this the head of the audited organisation.
The head of the audited organisation can file an additional written objection to the changes in the findings, evaluations and conclusions within 14 days of receiving the notification.
The President shall express a final opinion on the additionally filed objection.
Sending the Audit Report to the Audited Entity
The President shall send the final audit report to the head of the audited organisation within 7 days of its issuing.
In the cases where the audited organisation is a second- or lower level spender of budget appropriations, the report shall also be sent to the first-level spender of budget appropriations for information or for undertaking specific actions in accordance with the latter’s legal powers.
The President can also send the report to other authorities, to which the completed audit is relevant, for information or for undertaking specific actions.
Follow-up on Recommendations
The President or a Vice-President authorised by him/her shall organise the timely follow-up on the recommendations and shall regularly inform the Consultative Council to the National Audit Office of it.
The head of the audited organisation must take measures to implement the recommendations and must notify the President of these measures in writing within a time period specified in the report, which needs to take into account the nature of the recommendations.
In the event of failure to implement the recommendations, the President shall send a report including proposals for actions to be undertaken respectively to the National Assembly, the Council of Ministers or the Municipal Council.
Measures in the Event of Violations of the Public Procurement Regime
Where violations have been established of public procurement procedures, the audit report, in its part concerning violations of procedures, shall be sent to the Public Procurement Agency so that the latter undertakes the relevant actions.
The reports shall be sent within 7 days of the adopting of the audit report.
Notifications to Competent Authorities for Undertaking of Measures
In the existence of data indicating damages and irregularities in the execution of budgets and extra-budgetary accounts and funds or in the management of property, which do not constitute a criminal offence, the President shall send the audit report to the respective competent authority for the purposes of claiming pecuniary liability or administrative penal liability. The relevant authority must, within 14 days of receiving the audit materials or the audit report, assign the undertaking of appropriate actions to hold the relevant parties liable.
Notifications in the Event of Data Indicating Criminal Offences
In the existence of data indicating a criminal offence the President shall send the audit report and the materials included in it to the prosecutor's office.
The prosecution authorities shall keep the National Audit Office informed about the actions undertaken in connection with the materials referred to in paragraph (1).
The National Audit Office may not disclose any data in the cases referred to in paragraph (1) until criminal proceedings have been completed.
In the existence of data indicating a criminal offence in the management of resources from European Union funds and programmes, under a decision of the National Audit Office, materials from the audit or the audit report shall also be referred to the specialised European Union authorities for prevention and combating fraud and corruption.
Making Audit Reports Public
The National Audit Office shall make public the audit reports that do not constitute any secret protected by law.
These shall be made public on the website of the National Audit Office or in another appropriate manner, defined by the President.
Completed audits shall not be made public before the final report.
Audit Reports Concerning Resources from European Union Funds and Programmes and Concerning the Execution of International Instruments
Reports on completed audits, including the audit evidence, concerning resources from European Union funds and programmes and concerning the execution of international instruments shall be submitted to the European Court of Auditors and the European Commission.
