Supreme Audit Institutions: Follow-up Is a Key Mechanism for Ensuring Audits Have a Tangible Impact

President Dimitar Glavchev: Bulgaria has applied follow-up control for 20 years

Follow-up monitoring of the implementation of recommendations issued by Supreme Audit Institutions (SAIs) is among the most effective tools for ensuring that audits lead to meaningful results and generate real benefits for citizens and society.

This was the shared conclusion of participants in the international meeting of Supreme Audit Institutions, held on 26–27 June 2025 in Penang, Malaysia. Bulgaria was represented by the President of the Bulgarian National Audit Office, Mr. Dimitar Glavchev, and Ms. Velislava Valkova, Director of the Compliance Audits of Financial Management Directorate.

During the meeting, the SAIs adopted a work plan of the International Organisation of Supreme Audit Institutions (INTOSAI) on follow-up control for the period 2025–2028. The plan places emphasis on training and capacity building through the exchange of good practices, as well as on the development of a follow-up audit manual to be used by all audit institutions. Given the diversity of approaches applied across countries, discussions also focused on identifying appropriate tools for implementing effective follow-up mechanisms. The goal is to enhance institutional capacity to conduct follow-up audits consistently during and beyond the three-year period.

President Glavchev noted that follow-up audits have been a standard practice of the Bulgarian National Audit Office since 2005. This is stipulated in Article 50 of the current National Audit Office Act. The BNAO conducts follow-up control on all its audits - excluding financial audits - and publishes the resulting reports on its website.

According to the Act, the head of the audited body is required to take action to implement the recommendations and to inform the President of the Bulgarian National Audit Office in writing within the time frame specified in the report. If the recommendations are not implemented, the Bulgarian National Audit Office submits a report with proposals for action to the National Assembly, the Council of Ministers, or the respective municipal council. In such cases, the BNAO proceeds with further follow-up checks until all recommendations have been fully implemented.

In 2024, 71 percent of the total 573 recommendations issued by the Bulgarian National Audit Office were implemented – an increase of 14 percentage points compared to the previous year.