ALSAI auditors develop a study visit to Dubrovnik


On the basis of INTOSAI-s motto “Mutual experience benefits all” , the next journey for the ALSAI auditors was Croatia. The Croatian National Office is one of the SAI-s with which ALSAI have been collaborating closely over the years, which is concretized in the exchange of experiences through meetings, trainings, seminars, active participation in ALSAI Scientific Conferences and during 2016 -2018 in the implementation of the EU project, IPA 2013.

Following these collaborations, a study visit was organized in the Regional Office in Dubrovnik on October 30, 2019, to exchange best practices related to the State Budget audit. From ALSAI participated 8 representatives from the State Budget Audit Department: Ms. Alketa Kallesha, Ms. Elida Kocani, Mr. Rigels Guzi, Ms. Helena Solis, Ms. Eriola Hoxha, Mr. Alban Polovina, Mr. Redon Xhelilaj, Mr. Xhein Xhindole, who have also worked on the preparation of the Factual Budget Report submitted to the Albanian Parliament in October 2019. The Dubrovnik Regional Office, one of the 20 Regional Offices of Croatia, holds a significant share in financial audits also in the compliance and performance audits. In this study visit the ALSAI auditors were welcomed by the Chairman of Dubrovnik Regional Office and their auditors. This study visit took place in the form of presentations of materials and bilateral discussions on audit procedures, similarities and differences between the two SAI-s, as the best way to increase knowledge and exchange experiences that will contribute more on improving audit work in the future. Like any SAI, Dubrovnik and the ALSAI develop audit procedures according to their Internal Law, INTOSAI, regulations, various guidelines, Code of Ethics etc.

During this study visit, a special attention was paid to the stages of performing audits and selecting the Institutions to be audited on the basis of risk and materiality. Representatives of the two SAI-s brought an approach of the most prominent audits carried out during 2019, bringing attention to their importance and weight to the State budget. An important fact from the Dubrovnik SAI were the 2019 legal changes. According to these changes, the recommendations left in each audit report for the Institutions are no longer merely a recommendation, but as of this year they'll have a binding character to implement. In close cooperation with the judicial system, in case of non-implementation of the recommendations left within the prescribed deadline, the Audit Institutions are subject to a fine in relation to the extent of the recommendations they have not implemented. From this legal improvement, the Croatian SAI aims to increase the degree of implementation of recommendations, the control over public institutions and improve the work of the Croatian administration.

The study visit concluded with thanks for sharing experiences reminding us once again that the future cannot be really under control but with common and collective efforts we can create it.

kroaci tetor 2019