The Bulgarian National Audit Office (BNAO) shall perform 366 new audits in 2023, 319 of which financial audits of the annual financial statements of budgetary organizations and municipalities, 34 compliance audits, 4 performance audits and 9 specific audits.
The audit program covers budgetary organizations of national and regional importance, as well as those where previous audits have established non-compliance with the legal framework in essential aspects of the activity, unfulfilled recommendations given by the BNAO. Among the criteria for the selection of audit tasks is the increased public interest, the amount of financial resources, the scope of public services, possible negative consequences for society. Public procurement held without a competitive procedure will also be scrutinized. The availability of human, time and financial resources of the institution to carry out the audits is also taken into account.
Financial audits are among the mandatory tasks of the institution under the National Audit Office Act. Already during these audits, incorrect reporting found by the auditors is corrected in all possible cases. The aim is that the reports provide a true and fair view of the financial position, financial results from the activity and cash flows of the budgetary organization and to be a reliable basis for making management decisions at institutional, regional and national level.
In compliance audits, the legality of the management will be checked - compliance with the legal and internal acts, public procurement, etc. in budgetary organizations.
The administration of municipal waste tax revenues, the awarding and execution of public contracts and the management and disposal of municipal property will be checked in 20 municipalities.
In order to examine key processes in the higher education system in connection with the implementation of the Strategy for the Development of Higher Education in the Republic of Bulgaria in the period 2020-2030, audits of the financial management of 6 higher education institutions are planned: the University of Mining and Geology " St. Ivan Rilski" - Sofia, the National Academy of Theater and Film Arts "Krastyo Sarafov" - Sofia, the Military Academy "Georgi Stoykov Rakovski", the National Military University "Vasil Levski" - Veliko Tarnovo, the University of Economics - Varna, the Technical University - Varna. 2 sports schools will also be audited - in Plovdiv and Pleven.
Compliance audits will also be carried out at the Executive Agency "Hail Suppression", the State Agency "Road Traffic Safety" under the Council of Ministers, the General Directorate "Fire Safety and Protection of the Population" under the Ministry of the Interior.
Performance audits will be performed in vitally important areas for citizens and will determine whether public funds and activities are managed effectively and efficiently. These are the audits:
- Achieving energy efficiency through renovation of multi-family residential buildings. The reason for this audit is that this is one of the key activities to reduce emissions by 55% by 2030 in order to improve the quality of the residential buildings in the EU. The increase in energy efficiency, by renovating the buildings in our country among others, should lead to savings in energy costs.
- Protection, restoration and sustainable forest management. The aim is to analyze and evaluate the regulatory framework, the control and actions for the protection and restoration of forests, as they are a resource that affects the climate, air, soil and biodiversity and must be managed in a sustainable manner.
- Contribution of priority axis 1 "Water" of Operational Program "Environment" 2014-2020 to the implementation of national goals in the field of water supply and sanitation. The topic is of substantial public interest, because there are still settlements with a water consumption regime. At the same time, the initially approved budget for the priority axis, amounting to almost BGN 2 billion, has been reduced by nearly half a billion BGN because the funded projects and activities have not been completed in a timely manner due to delays in the awarding of public contracts.
- Measures to prevent and counter corruption in spending and managing funds from European funds. It is planned that the audit will be horizontal and cover the authorities for managing EU funds, checking the progress in the implementation of the measures set out in the National Strategy for the Prevention and Counteraction of Corruption (2021 - 2027), applicable for implementation in the relevant administration.
Among the specific audits, in addition to those mandatory under the National Audit Office Act, are the following two audits:
- Audit of "National Electric Company" EAD. Until now, there has been no legal audit of the company, which is the largest producer of electricity from renewable sources in our country and occupies a central place in the Bulgarian electricity system. In the period 2019 - 2021, 84 public procurements with a total value of nearly BGN 17.5 million were carried out, awarded without a competitive procedure.
- Audit of " Aleksandrovska University Hospital " EAD. Hospital medical activity is carried out in 26 clinics, including wards, centers, reception rooms and 3 laboratories. "Aleksandrovska" EAD has 861 beds, of which 250 are surgical and 42 are intensive, it owns 47 privately owned properties. According to an audit report of the Ministry of Health, the company is heavily indebted. In the period 2019 - 2021, a total of 142 public procurements with a total value of over BGN 47 million were carried out, awarded without a competitive procedure.
Mandatory tasks under the National Audit Office Act (in addition to financial audits), the Law on Political Parties and the Election Code laid down in the Audit program, are audits of:
- the report on the implementation of the state budget of the Republic of Bulgaria;
- the budgetary expenses of the Bulgarian National Bank and their management;
- the report on the execution of the state social insurance budget;
- the report on the execution of the budget of the NHIF;
- the financial activity and the management of the property provided to the political parties;
- the declared income and incurred expenses in connection with the pre-election campaign for the elections for municipal councilors and mayors - political parties and coalitions of parties and local coalitions of parties and initiative committees.