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The Audit Chamber will perform new 366 audits this year, of which 319 financial audits of the annual financial statements of budgetary organizations and municipalities, 34 compliance audits in financial management, 4 implementation audits and 9 specific audits.

This is foreseen by the Program for the audit activity of the Audit Office for 2023, the press center of the institution announced.

The program includes 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 Audit Chamber.

Among the criteria for the selection of audit tasks are the increased public interest, the amount of public resources, the scope of public services, possible negative consequences for society.

Public procurement contractors 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 assessed.

Financial audits

are among the mandatory tasks of the institution under the Law on the Audit Chamber.

Already during these audits, incorrect reporting found by the auditors is corrected in all possible cases.

The purpose of the institution is for the reports to provide a true and fair view of the financial status, financial results of the activity and cash flows of the budgetary organization and to be a reliable basis for making management decisions at the institutional, regional and national level. 

The Audit Chamber reminded: Parties to send information about donations and donors

In the compliance audits of the financial management

, the legality of the management will be checked - compliance with the normative 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 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

Compliance audits in the management of public funds and activities will also be carried out

Performance audits are 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 the activity is one of the key to reducing emissions by 55% by 2030 in order to improve the quality of the housing stock in the EU.

The increase in energy efficiency, including

and by renovating the buildings in our country, it should lead to savings in energy costs.

- Protection, restoration and sustainable management of forests.

The aim is to carry out an analysis and evaluation of the normative regulation and 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 way.

- 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 socially significant, because in our country 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 implemented 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 funds from EU funds, tracking 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 Law on the Audit Chamber, 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 "University General Hospital for Active Treatment - Aleksandrovsk" EAD.

Hospital medical activity is carried out in 26 clinics, including wards, centers, reception rooms and 3 laboratories.

UMBAL "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. 

Three days until the deadline for submitting election campaign reports to the Audit Office

Mandatory tasks under the Law on the Audit Chamber (except for financial audits), the Law on Political Parties and the Electoral Code laid down in the 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.

Court of Auditors

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