Frequently Asked Questions
1. Can I as a natural person, if I believe there are irregularities in the business activities of a state institution,request for an audit to be performed?
According to the provisions of the Constitution of the Republic of Croatia (Official Gazette of the Republic of Croatia No 85/10), the State Audit Office is the highest audit institution, which is independent and autonomous in its work.
Its autonomy and independence are, among other things, manifested in determining which entities that fall under the jurisdiction of the Office, will be audited.
According to the provisions of the Act on the State Audit Office (Official Gazette of the Republic of Croatia No 25/19), audits are planned and performed in accordance with the annual work plan and program, which is adopted by the Auditor General based on criteria stipulated by law.
Therefore, the State Audit Office does not perform audits upon petition and requests of natural and legal persons.
You can notify the State Audit Office, Ministry of Interior – Economic Crime Department, Ministry of Finances – Tax Administration and State Attorney's Office of the Republic of Croatia on any irregularities in the work of a state institution, depending on the type of irregularity and relevant jurisdiction.
2. Could you please submit the copies of annual financial statements of the legal entity xx!
We hereby notify you, that in compliance with international audit standards, according to which the State Audit Office performs audits, ISSAI 200, item 2.46., annual financial statements, and all other documentation on the basis of which the State Audit Office performs audits, can be used only for auditing purposes.
In view of the above stated, you should request the copies from the legal entity the financial statements pertain to.
3. Can a state-owned company make fixed term deposits with a business bank?
Pursuant to item 2.29 of INTOSAI International Audit Standards, the State Audit Office shall not give any instructions to the personnel of the auditee, in connection with the performance of their duties.
According to the provisions of the Constitution of the Republic of Croatia (Official Gazette of the Republic of Croatia No 85/10), the State Audit Office is the highest audit institution, which is independent and autonomous in its work.
Its autonomy and independence are, among other things, manifested in determining which entities that fall under the jurisdiction of the Office, will be audited.
According to the provisions of the Act on the State Audit Office (Official Gazette of the Republic of Croatia No 25/19), audits are planned and performed in accordance with the annual work plan and program, which is adopted by the Auditor General based on criteria stipulated by law.
Therefore, the State Audit Office does not perform audits upon petition and requests of natural and legal persons.
You can notify the State Audit Office, Ministry of Interior – Economic Crime Department, Ministry of Finances – Tax Administration and State Attorney's Office of the Republic of Croatia on any irregularities in the work of a state institution, depending on the type of irregularity and relevant jurisdiction.
2. Could you please submit the copies of annual financial statements of the legal entity xx!
We hereby notify you, that in compliance with international audit standards, according to which the State Audit Office performs audits, ISSAI 200, item 2.46., annual financial statements, and all other documentation on the basis of which the State Audit Office performs audits, can be used only for auditing purposes.
In view of the above stated, you should request the copies from the legal entity the financial statements pertain to.
3. Can a state-owned company make fixed term deposits with a business bank?
Pursuant to item 2.29 of INTOSAI International Audit Standards, the State Audit Office shall not give any instructions to the personnel of the auditee, in connection with the performance of their duties.
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