Number of trainings conducted for employees 2 trainings conducted 4 trainings conducted 6 trainings conducted in the Budget Supervision Unit Guidelines for performing Guidelines for performing controls adopted and on-site controls adopted published % expenditures covered by ex-post controls in relation to total expenditures for 5 % expenditures covered by 10 % expenditures covered 15 % expenditures covered grants, subsidies, ex-post controls by ex-post controls by ex-post controls transfers, etc. Guidelines on detection, Guidelines on detection, treatment and reporting on treatment and reporting on irregularities are published irregularities are published Pillar VI External audit – Indicators 2017 2018 2019 2020 The Audit Office of the Functional, operational and Institutions has been financial independence of included in the Constitution of the Audit Office is ensured the federation of BiH. Amendments to the legislation shall ensure the financial, operational and functional independence of
Number of trainings conducted for employees in the Budget Supervision Unit 2 trainings conducted 4 trainings conducted 6 trainings conducted Guidelines for performing on-site controls adopted Guidelines for performing controls adopted and published % expenditures covered by ex-post controls in relation to total expenditures for grants, subsidies, transfers, etc. 5 % expenditures covered by ex-post controls 10 % expenditures covered by ex-post controls 15 % expenditures covered by ex-post controls Guidelines on detection, treatment and reporting on irregularities are published Guidelines on detection, treatment and reporting on irregularities are published Pillar VI – External audit Indicators 2017 2018 2019 2020 Functional, operational and financial independence of the Audit Office is ensured The Audit Office of the Institutions has been included in the Constitution of the federation of BiH. Amendments to the legislation shall ensure the financial, operational and functional independence of
FBIH%20PFM%20reform%20strategy%202017%20-%202020.docx