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Law on Auditing of Institutions in the Federation of Bosnia and Herzegovina regulates the mutual obligations of the Audit Office and the Parliamentary Committee responsible for audit.
Pursuant to the aforementioned Law, the Audit Office for Institutions in the Federation of Bosnia and Herzegovina is obliged to comply with all legal obligations towards the Parliamentary Committee responsible for audit. All audit reports are submitted to the Parliamentary Committee responsible for the audit. In addition, the Work Plan and Program, Statement of Operations and Financial Plan of the Audit Office for Institutions of the Federation of Bosnia and Herzegovina are submitted for each year.
Audit Office of the Institutions in the Federation of Bosnia and Herzegovina is continuously at disposal to the Parliamentary Committee responsible for audit when reviewing the audit reports. Representatives of the Audit Office also attend the sessions of the Parliamentary Committee during which audit reports are reviewed and conclusions made on each of the report, which are then submitted to the Parliament of the Federation of Bosnia and Herzegovina.
According to the provisions of the Law on Auditing of Institutions in the Federation of Bosnia and Herzegovina, the Parliamentary Committee responsible for audit approves the Draft Annual Budget of the Audit Office for Institutions in the FBiH, after which the Draft Budget is submitted to the Federal Ministry of Finance for inclusion in the Draft Budget of the Federation of Bosnia and Herzegovina for the next fiscal year.
In addition to the international auditing standards explicitly requiring the independence of supreme audit institutions in every aspect, the Law on Auditing of Institutions in the Federation of Bosnia and Herzegovina clearly stipulates the independence of the Audit Office, which is also protected by the Parliamentary Committee responsible for audit as per its competences.
Report of the Parliamentary Commission from the 13th session held on 14 October 2021