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Table of contents:
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Foundation
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Main goal
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Assignment
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Organisation
FOUNDATION
The Supreme Office for the Republic of Srpska Public
Sector Auditing has been established by the Law on the Republic of Srpska Public Sector
Auditing, which came in effect on 23 July 1999. On its
session held on 6 October 2000 the National Assembly of the Republic of
Srpska appointed Mr Bosko Ceko, a university degree economist from Banja
Luka, as Auditor General.
MAIN GOAL
Our goal is to influence an increase of economy,
efficiency and legality of public funds use by the state and other
public institutions and to encourage development of sound financial
management through issuing objective, independent and timely auditing
reports on public accounts.
ASSIGNMENT
The Supreme Office for the Republic of Srpska Public
Sector Auditing, according the Law
on the Republic of Srpska Public Sector Auditing, carries out annual auditing of public
accounts of all ministries, courts and other governmental bodies,
municipal bodies, public funds and other public institutions.
Auditor General's functions also include auditing of enterprises,
companies and organisations which are completely or partly state-owned,
or financed from the governmental budget.
This means auditing of nearly 950 clients' accounts.
Auditor General reports to the National Assembly:
- whether the acoounts have been in line with current regulations and
whether they have been purposefully used,
- whether or not the annual accounts present a true and fair view of the
operations for the year and their end-of-year status,
- on effectiveness and efficiency with which these bodies use public
money for the performance of their functions.
ORGANISATION
We
carry out our tasks through four sectors and two departments.
They are: the Sector for financial audit, the Sector for
performance audit, the Sector for information technology, the Sector for
planning and development, the Department for general, staff and legal
affairs and the Department for plan, accountancy and financial affairs.
We currently employ 54 employees.
Management
The National
Assembly of the
Republic
of
Srpska
, based on the proposal of the President of the Republic, appoints the
Auditor General and Deputy Auditor General.
The Auditor General manages the Audit Office and is accountable
for the duties and powers of authorisation set out by the law.
The Auditor General, assisted by the Deputy Auditor General,
makes plans for a long term development of the Audit Office, provides
the mechanisms for internal control of the work quality audit, reports
to the National Assembly and maintains public relations.
They are also the members of the
Coordination Committee for Auditing in Bosnia and Herzegovina
and take
part at the conferences of international supreme institutions audit.
The
Auditor General’s function is performed by
Mr. Bosko Ceko, B. Sc.
Econ, from
Banja Luka
, as of 14th Oct, 2000.
The
Deputy Auditor General’s function is performed by Mr. Dusan
Ilicic, B.
Sc. Econ, from
Banja Luka
, as of 1st May, 2003.
Sector for financial audit
The
Sector for financial audit carries out the tasks as follows: audit of
financial reports and compliance of business operations of the users of
the Republic of Srpska budget revenues, budgetary and non-budgetary
funds, audit of financial reports and compliance of business operations
of municipalities and cities and audit of financial reports and
compliance of business operations between public enterprises and other
legal entities and agencies founded by the Republic of Srpska
Government, which also holds a direct or indirect ownership share.
The
audit of financial reports is carried out against an annual audit plan
adopted by the Auditor General.
The
Audit Office of the
Republic
of
Srpska
carries out special audits upon the request of the National Assembly or
the Assembly committee with power of attorney for audit or upon the
request of the
Republic
of
Srpska Government
, if there is an agreement to that issued by the Assembly committee
authorised for this audit.
The
auditors
shall obey the
INTOSAI Code of Ethics for Auditors in Public
Sector, which was passed on 9 March 2001 by the
Coordination Committee for Auditing in Bosnia and Herzegovina.
The audit is carried
out through operations of the auditing teams, in line with the INTOSAI Auditing
Standards adopeted on 5th
January, 2001 by the Coordination committee for public institutions
audit in
Bosnia and Herzegovina
.
Sector for performance audit
The performance audit means the audit of
the economy, effectivness and efficiacy with which the institutions of
the
Republic
of
Srpska
public sector manage and use their resources in carring out their basic
functions. The performance
audit can be carried out as an investigation of a complete public sector
institution or as an investigation of one part of a public sector
institution, in terms of determining its economy, efficiacy and
effectiveness.
The performance audit is carried out on the basis of an annual
audit plan, by means of implementation of certain audit procedures and
steps presented through a pre-study and through a main study.
Sector for planning and development
In the Sector for planning and development
the tasks are carried out as follows: preparation of a strategic audit
plan for the period of three years, preparation of an annual audit plan,
follow up of an implementation of prepared and adopted documents,
updating of strategic three-year audit plan and annual audit plan,
annual reporting in relation to planned activities, preparation of the
plan and programme for management of the audit quality, preparation and
updating of the audit methodology with certificate, establishment and
maintenance of liaisons with other institutions in order to exchange
experience and adopt best practices from the field of planing and
development.
Sector for information technology
In
the Sector for information technology the tasks of planning, development
and application of IT as a support to the Audit Office are performed,
along with the tasks of audit of computerised clients’ information
system and suport to application of computer tools and techniques.
Department for general, staff and legal
affairs and Department for plan and accountancy affairs
The Department for general, staff and legal
affairs and Department for plan and accountancy affairs are the
departments for support in the Office, that include: follow up of law
aplication, preparation of internal acts, records on employees and their
professional advancement, internal and external communication, human
resources, financial and accountancy records, procurement of consummable
goods and other administrative tasks.
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