Objavljeno 16. October 2006.
Scope of authorities and responsibilities
The scope of Office authorities and responsibilities is stipulated under the State Audit Act.
Thus, the Office performs audit of the state budget and state budget users, the budget of local units, legal entities being partly or wholly financed from the budget, and audits of public enterprises, companies and other legal entities in which the Republic of Croatia or the local units have majority ownership of stakes or shares.
The Office is also responsible for the audit of EU funds and funds of other international organisations or institutions, used for financing public needs in the Republic of Croatia.
Audit includes the examination of documents, reports and statements, internal control and internal audit systems, accounting and financial procedures and other records with the aim of determining whether financial statements give a true and fair view of financial status and results of financial transactions in accordance with accounting standards and principles.
Audits also examine if financial transactions representing state revenue and expenditures were performed in accordance with the legislation and give an assessment of economy, efficiency and effectiveness achieved in accomplishing the planned goals.
Audits of the state budget, the budget of local and regional self-government units, and of funds or institutions at state level are performed once a year, in manner and scope determined in the Annual Work Programme of the State Audit Office.