Increasing responsibility of all participants in the process of gathering, spending and managing budgetary funds, extra-budgetary funds and other public funds.
The work of the Office is focused on auditing financial statements and business operation, and improving the legality, efficiency and effectiveness of entities managing public property and other legal entities defined by law. Moreover, it contributes to improving management of public property and other available resources, informedness of the Croatian Parliament, the Government and citizens of the Republic of Croatia with respect to the manner and results of management of the budgetary, extra-budgetary and other funds given to the audited parties for management and disposal.
The Office wishes to be recognized for the values of:
- Professional excellence
- Team work
- Conscientiousnessand professional ethics
- responsibility and reliability
Pursuant to Article 54 of the Constitution of the Republic of Croatia (Official Gazette of the Republic of Croatia No 85/10), the State Audit Office is the supreme audit institution of the Republic of Croatia, which performs its operations independently and autonomously.
The Office was founded in 1993 pursuant to the State Audit Act, and it started its activities in November of 1994.
The jurisdiction and scope of work of the Office are regulated by the State Audit Office Act (Official Gazette No 80/11) and the Act on Financing Political Activities and Election Campaigns (Official Gazette Nos 24/11, 61/11 and 27/13). The office performs audits of government income and expenditures, financial statements and financial transactions of government sector units and local units, legal entities financed from the budget, legal entities founded by the Republic of Croatia or local units, companies and other legal entities, in which the Republic of Croatia i.e. local units have majority share ownership.
The office also has jurisdiction to audit the European Union funds and other international organizations or institutions for funding public needs.
The audit includes examination of documents and statements, internal control and internal audit systems, accounting and financial procedures, and other records in order to establish whether the financial statements show a true financial standing and results of financial activities in accordance with the accepted accounting principles and standards.
The audit is also a procedure of examining financial transactions in terms of legal use of funds. Audit includes giving an assessment on the effectiveness and cost effectiveness of business activity and an assessment on the efficiency in achieving the business operation objectives or goals of individual financial transactions, programs and projects.
The State Audit Office has the obligation to perform audit of reports on state budget execution and audit of financial statements and business operation of political parties, independent deputies and members of representative bodies of local units elected from the list of a group of voters.
All other audits are planned and performed in the scope anticipated in the annual program and work plan of the Office, which is adopted by the Auditor General on the basis of criteria stipulated by law.