Currently, the National Audit Office is carrying out all audits officially commissioned by the National Assembly at the beginning of July this year. The inspections focus on the management of the Road Infrastructure Agency (RIA), the social payment system, and the state of public finances. In response to inquiries regarding the matter, the audit institution clarifies that as of now, no final audit reports have been adopted for any of these inspections. Nevertheless, the National Audit Office assures that all deadlines set by parliament for the completion of these commitments will be strictly observed.
The overall audit activity of the institution is carried out in accordance with the requirements of the National Audit Office Act and generally accepted international auditing standards. The procedure involves three main phases: planning, actual audit execution, and reporting. The institution emphasizes that the draft audit report prepared upon completion of the inspection contains findings, conclusions, and recommendations supported by relevant evidence, but this document does not constitute a final act. This is because the procedure for its adoption has not yet been completed in accordance with legal provisions.
The process of finalizing audits goes through the following regulated steps:
- The draft audit report is presented to the current head of the audited organization, as well as to all former heads who held the position during the audited period. They have the legal right to submit their written opinions, attach additional evidence, or provide written explanations regarding the findings.
- After the deadline for submitting opinions expires, a reasoned conclusion is prepared. This document, together with the initial draft report, is submitted for official review at a meeting of the National Audit Office.
- The National Audit Office makes a decision on adopting a final audit report based on a full assessment of the collected evidence, opinions, and conclusions. During this meeting, the institution may partially or fully accept or reject the conclusion, as well as change, amend, or repeal findings, assessments, and recommendations. It is even possible to fully reject the report if there are unrectifiable omissions or irregularities.
Legislation imposes an absolute prohibition on disclosing data from ongoing audits before a final audit report is adopted. During the audit itself, documents from the procedure should not be disclosed, as until its conclusion, findings and assessments are subject to adjustments based on newly provided evidence. In the event that data pointing to a crime is discovered during the inspections, the National Audit Office is obligated to hand over the entire report and accompanying materials to the prosecutor's office. In such cases, the disclosure of information remains restricted until the criminal proceedings are finally concluded.
The specified deadlines for the completion and submission of the final reports to the National Assembly are as follows:
- RIA (financial management of assets, commitments made, activities, and expenditures): the audit concludes by September 30, 2026, and the final report must be submitted by October 30, 2026.
- RIA (public procurement procedures): the audit concludes by December 31, 2026, and the report must be submitted to parliament by January 31, 2027.
- Ministry of Finance (public finances): the audit has a completion deadline of September 30, 2026, and the final report must be submitted by October 30, 2026.
- Social payments (from the MLSP budget and the state social insurance budget of the NSSI): the final report must be submitted to the National Assembly by October 30, 2026.
In conclusion, the National Audit Office emphasizes that in carrying out these assigned tasks, it is guided solely by the principles of independence, objectivity, and impartiality, while strictly adhering to the applicable legal framework.