Republika Srbija
Саопштење – 26. јануар 2015. године

Државна ревизорска институција представила члановима Одбора за финансије налазе из извештаја о ревизијама спроведеним током 2014. године

Радослав Сретеновић, генерални државни ревизор, представио је данас на седници Одбора за финансије, републички буџет и контролу трошења јавних средстава налазе из 134 извештаја о ревизији које је Државна ревизорска институција спровела током 2014. године.

Он је нагласио да је Државна ревизорска институција, спровођењем ревизија током прошле години, обухватила податке из финансијских извештаја који се односе на расходе и издатке, приходе и примања, нефинансијску имовину, финансијску имовину, обавезе, и јавни дуг у укупном износу од 15,395 билиона динара.

Државна ревизорска институција, у вези са извештајима о ревизији финансијских извештаја и правилности пословања за 2013. годину, поднела је, до сада, 131 захтев за покретање прекршајног поступка, 14 пријава за привредни преступ и 15 кривичних пријава, рекао је Сретеновић. Он је додао и да правни тимови настављају да разматрају и анализирају извештаје у вези са елементима за подношење пријава надлежним органима.

Сретеновић је члановима Одбора представио и Предлог одлуке о изменама и допунама Одлуке о финансијском плану Државне ревизорске институције за 2014. годину и Предлог одлуке о финансијском плану Државне ревизорске институције за 2015. годину, са пројекцијама за 2016. и 2017. годину. Одбор је размотрио и дао сагласност на предлоге.


Announcement - 26th December 2014

State Audit Institution Presents Audit Report Findings
Based on Audits Conducted during 2014

During the course of conducting audits in 2014, the State Audit Institution included data from financial statements pertaining to expenses and expenditures, revenues and receipts, non-financial assets, financial assets, obligations and public debt, totaling 15,395 trillion dinars, said Mr. Radoslav Sretenovic, Auditor-General. At today's press conference, he also presented other results pertaining to 134 audit reports.

Irregularities determined in the inventory at 32 audited entities amounted to 16,030 billion dinars. Out of this amount, inventory count was not conducted of assets and liabilities that amounted to 16,013 billion dinars, while 17 million dinars pertain to other irregularities. Non-financial assets were not included into inventory count, amounting to 13,678 billion dinars, financial assets amounting to 1,309 billion dinars, obligations amounting to 918 million dinars and off-balance sheet assets amounting to 108 million dinars, Mr. Sretenovic said.

According to him, when it comes to revenues and receipts, determined irregularities amounted to 2,753 billion dinars. The largest irregularity pertains to revenues not collected pursuant to the contract with the Republic Health Insurance Fund and pursuant to the Health Care Law, amounting to 1,148 billion dinars.

Audited entities executed salary expenses, allowances and bonuses that were not in compliance with regulations - Law on Salaries in State Authorities and Public Services and accompanying decrees. Determined irregularities amounted to 1,910 billion dinars, Mr. Sretenovic said. He added that out of this amount, salary expenses were executed amounting to 1,180 billion dinars, expenses whose legal basis for execution was not in compliance with regulations, and they amount to 279,560 million dinars, while other irregularities amount to 447,440 million dinars.

In 13 audited entities, it was determined that they have larger number of employees than prescribed - by 639 persons, Mr. Sretenovic emphasized.

In 46 audited entities, expenses for contract services were not correctly executed nor recorded, amounting to 967 million dinars, out of which 586 million dinars pertain to payments covered by the compliance audit and which were contrary to regulations (Budget System Law, Labor Law, Accounting Law, Law on Financing Local Governments, Decree on Budget Accounting etc.), while 381 million dinars pertain to irregularities determined by financial statement audit.

Auditor-General explained that irregularities, pertaining to non-financial assets, amounted to 13,525 billion dinars, while detected irregularities pertaining to presenting data on financial assets amounted to 73,275 billion dinars.

Irregularities detected in obligations amount to 3,181 billion dinars, out of which the largest portion pertains to assumed obligations above appropriations - amounting to 1,036 billion dinars at 25 local authorities, understated total obligation for executed works at Corridors 10 and 11 - amounting to 971 million dinars, irregularities determined at public enterprises - amounting to 527 million dinars, and obligations that were not stated regarding realized profit - amounting to 227 million dinars.

Audit reports presented this year include public procurements, amounting to 16.5 billion dinars. Compliance audit, in part of implementation of the Public Procurement Law, revealed that procurements of goods, services and works were executed that were not in compliance with the law in 363 cases, amounting to 7.56 billion dinars. Amount of participation of irregularities determined in public procurements relative to the overall audited amount, is 45.81 percent. Contracts were concluded without implemented public procurement procedures, amounting to 2.80 billion dinars; procurements were realized that were not stipulated by the Annual Procurement Plan, and/or funds were not stipulated in the Financial Plan, in the amount of 1.23 billion dinars.

In 2013, total of 906 million dinars were paid on commission expenses for failure to draw on those funds, out of which 537 million dinars from the Budget of the Republic of Serbia, while 369 million dinars were charged at the expense of direct credit beneficiaries, due to failure to draw on the credit funds in compliance with the dynamics set in the borrowing contracts, Mr. Sretenovic said. He said that as of 31st December 2013, debt of the General Level of Government amounted to 65.48% relative to the GDP, which was higher than the level prescribed by the Budget System Law (45%).

State Audit Institution issued total of 1,489 recommendations to audited entities this year, for removal of irregularities and improvement of compliance of operations with laws and regulations, Mr. Sretenovic said.

He added that the State Audit Institution, according to reports in 2014, has so far submitted 111 requests for initiating misdemeanor proceedings, 13 economic offense charges and 15 criminal charges.

Legal teams continue with reviewing and analyzing reports with respect to filing charges to competent authorities. Names of the responsible persons will be published next year, Mr. Sretenovic said.

Announcement - 21st November 2014

Audit of Political Parties - Regional Experience

In 2015, the State Audit Institution will commence audit of political parties in compliance with the Audit Program, which will be adopted by the Council by the end of the year, announced Mr. Radoslav Sretenović, Auditor-General. Opening the two-day regional conference of supreme audit institutions, titled "Audit of Political Parties - Regional Experience", he said that the current Law on the State Audit Institution already provides competences to the Institution to conduct financial statement audit of political parties, but it does not oblige the Institution to conduct such audit.

"Pursuant to the National Anti-Corruption Strategy in the Republic of Serbia for the period 2013-1018, Law on Financing Political Activities will be amended, so that the State Audit Institution will be obliged to include each year, in its Audit Program, appropriate number of political entities with representatives in the National Assembly",  Mr. Sretenović said.

He added that the audit will be conducted by the existing Sector for Audit of the National Bank of Serbia, Public Agencies and Other Public Funds Beneficiaries.

Training of auditors is also planned for employees working in the Sector, but we will also have to employ new staff as well, Mr. Sretenović said.

According to him, there is a large public interest in audit of political parties in Serbia, but audits will take time as long as it is needed, in order to produce high-quality reports.

Mr. Veroljub Arsić, Vice-Chairman of the National Assembly and Chairman of the Committee for Finance, Republic Budget and Control of Public Funds' Spending, highlighted that the State Audit Institution will find it difficult to conduct audit of political parties, because certain political parties have behaved irresponsibly, took loans from business banks, and could not repay such loans afterwards.

Performing audits of financial statements of political parties would compel the parties to manage their funds properly during periods without any election campaigns, Mr. Arsić said.

Ms. Irena Vojáčková Sollorano, Resident Representative of the United Nations and UNDP to Serbia, emphasized that the organization will support SAI of Serbia in preparation of the first audit of political parties through project "Advancing Accountability Mechanisms in the Public Finances".

From the Republic Budget alone, parties received almost 10 million Euros in 2014 for their regular activities, while additional seven million Euros were distributed for the purpose of covering election campaign costs, Ms. Sollorano emphasized.

She added that transparent, legal and controllable political party financing is an extremely important issue both for democracy and for the fight against corruption


Auditors from Bosnia and Herzegovina, Montenegro, Macedonia and Slovenia spoke on their experiences within preparations for performing audits of financial statements of political parties in Serbia.

In Bosnia and Herzegovina, audit of political parties is not conducted by the Supreme Audit Institutions - Audit Office of Bosnia and Herzegovina, but by the Department for Auditing Financing of Political Parties of the Central Electoral Commission.   This Department has conducted audit of political parties since 2004, and control of all political parties is conducted each year. So far, the Department has published 570 reports with audit findings and opinions on party financing, in compliance with the Law on Financing of Political Parties.

Audit of financial statements of political parties in Montenegro has been conducted since 2012, and parties at central and local level are included in the audit. Among other things, auditors review whether the party adopted general acts regulating their operations, number of employees in party for the audited year, whether the party established internal control system, whether the financial plan has been adopted in accordance with general acts, and whether financial plan includes all types of revenue and expenditures.

Mr. Milan Dabović, President of the Senate of SAI of Montenegro, emphasized that besides auditing state closing account, audit of political parties is the second most important legal obligation. He added that there was no harmonization between real and actually executed costs.

"From the first audit until present day, many things have changed and more efficient and high-quality records have been established, and parties took legal limitations very seriously", Mr. Dabović said.


As of 2010, State Audit Office of Macedonia has been conducting audit of political parties each year. Before that, starting from 2005, this Supreme Audit Institution audited only political parties that participated in election campaigns.


Ms. Tanja Tanevska, Auditor-General of the Republic of Macedonia, emphasized that the Audit Office conducts audit of all parties except those receiving less that 2,500 Eur from the Republic Budget annually.

"In 2013, we conducted audits of 46 parties, while eight parties were not audited", Ms Tanevska said.

She added that 0.06% of total budget funds are allocated to political parties, and that the largest financing sources of political parties are donations and membership fees.

"Audits of political parties have contributed to resolving systemic weaknesses, so that all laws governing this area are now harmonized", Ms. Tanevska highlighted.

In Slovenia, reports from election campaigns have been audited so far, and starting from next year audit of final statements of political parties will also be subjected to audit. Court of accounts will control amount of funds raised and used in election campaign; then, whether funds have been used in campaign in accordance with law, and whether data from reports, prepared by election campaign organizers, are accurate.

Practice in Slovenia says that if funds have been paid to political parties in Slovenia contrary to law, election campaign organizer shall transfer such funds to humanitarian organizations. According to the Law on Political Parties, Court of Audit conducts compliance audit of political parties receiving more than 10,000 EUR from the Budget. Also, that law prescribes that the Court of Audit must conduct audit of at least one third of parties during one year, and/or all parties in a four-year cycle.

Mr. Nemanja Nenadić, Director of Transparency Serbia, which will assist in capacity building of SAI of Serbia within preparations for conduct of audit of political entities, spoke on history of regulating party financing in Serbia, on private and public sources of party financing, competences of the State Audit Institution and Anti-Corruption Agency in the area of control of political parties.

He highlighted that in Serbia legislations regarding political parties are not consistent, and pointed to importance of clear separation of competences among different bodies, in order to avoid overlapping and failure to cover all areas.

Mr. Radojko Obradović, Director of the Public Finance Institute, highlighted that bigger attention must be given to audit of political parties that is not commensurate to amount of public funds allocated from the Budget to the parties.

"In order for SAI of Serbia to use its audit staff in the best manner, first it should conduct audit of Parliamentary parties. Also, it would be good to make a four-year plan, which would include audit of all political parties in Serbia", Mr. Obradović said.

He added that SAI of Serbia should treat all funds, available to parties, as public funds and to audit such funds, not to control only funds that parties received from the Budget.

"It is important that audit reports of parties present comprehensive structure of revenues and expenditure and, generally speaking, financing methods of parties", Mr. Obradović said.

He said that the public should not expect from SAI of Serbia to replace prosecutor offices, police or the Parliament, and that SAI of Serbia cannot replace those institutions if they do not perform their work properly.

Conference was also attended by the representatives of the Anti-Corruption Agency, who particularly emphasized the importance of cooperation with SAI of Serbia in this area.

All participants agreed that during the conference valuable regional experiences were exchanged in the audit of political parties, good practices were reviewed, and that issues are highlighted that the Supreme Audit Institutions are facing in this part of the Europe. All institutions agreed that financial, functional and organization independence of Supreme Audit Institutions is a prerequisite in order to respond to all challenges brought by audit of political parties, and that Parliamentary support is important for implementation of recommendations from the audit findings.

The conference was organized by the State Audit Institution, within activities of the Project "Advancing Accountability Mechanisms in the Public Finances', implemented by the United Nations Development Program (UNDP) and funded by the Government of the Kingdom of Sweden.

Саопштење – 13. новембар 2014. године

Завршен први извештај о ревизији из Програма ревизије за 2014. годину

Државна ревизорска институција завршила је ревизију финансијских извештаја и правилности пословања Националне корпорације за осигурање стамбених кредита за 2013. годину и доставила извештај о ревизији Народној скупштини, ревидираном субјекту и одговорним лицима у субјекту ревизије.

Извештај о ревизији финансијских извештаја и правилности пословања Националне корпорације за осигурање стамбених кредита је објављен на сајту Државне ревизорске институције.

Ово je први извештај о ревизији финансијских извештаја и правилности пословања из Програма ревизије за 2014. годину.

Институција ће наставити да објављује извештаје о ревизији у складу са овогодишњим програмом ревизије.

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development, within the Programme "Strengthening accountability mechanisms in the field of public finance"