The National Audit Office adopted 160 audit reports from the

The National Audit Office adopted 160 audit reports from the beginning of the year to the end of July 2025, the institution announced.

The Public Procurement Agency (PPA), the Anti-Corruption Commission (ACC), the State Financial Inspection Agency (SFI) and the National Revenue Agency (NRA) have been notified of violations found, including in public procurement procedures and management of municipal property.

The Court of Auditors sends audit reports or extracts from them to the competent authorities for seeking financial or administrative liability in the presence of data on damages and violations in the implementation of budgets, accounts for European Union funds or in the management of property, which are explicitly emphasized as not constituting a crime, according to Article 57 of the Court of Auditors Act. Violations may include non-compliance with budgetary discipline, non-compliance with laws and other regulatory provisions, uncorrected incorrect reporting, etc. The relevant authority is obliged, within 14 days of receiving the audit materials, to assign the necessary actions to seek liability and within two months to notify the Chairman of the Court of Auditors of the measures taken.

On this basis, 13 reports were sent to the Public Procurement Agency. Non-compliances in procedures were identified during audits at the Communications Regulation Commission, the Directorate General for Fire Safety and Population Protection at the Ministry of Interior, the Supreme Administrative Court, the Bulgarian Institute of Metrology, the National Social Security Institute, the State Enterprise " Radioactive Waste ", and the municipalities of Glavinitsa, Makresh, Ihtiman, Teteven, Dve Mogili, Sadovo and Pleven.

Due to violations in the conduct of tenders and competitions and the implementation of contracts relating to municipal properties, extracts from one report were sent to the Commission for Combating Corruption. The identified non-compliances were identified during an Audit for Compliance in the Management and Disposal of Municipally Owned Properties of the Municipalities of Madan, Pomorie and Chirpan for the period from 01.01.2021 to 31.12. 2022, the Court of Auditors stated.

Extracts from 22 reports have been sent to the State Financial Inspection Agency (SFIA).

The audits are of the State Enterprise " Scientific and Production Center " (2023), State Enterprise " Radioactive Waste ", Bulgarian Institute of Metrology (for 2022-2023), MRDPW, NSSI, the municipalities of Batak, Hadzhidimovo, Chelopech, Maglizh, Yakoruda, Burgas, Madan, Tran, Kocherinovo, Haskovo, Malko Tarnovo, Kresna, Breznik, the public funds and municipal activities of the municipality of Glavinitsa, as well as the municipalities of Pleven, Makresh and Dve Mogili (for 2022-2023).

Four reports have been sent to the Executive Director of the National Revenue Agency. These are parts of the audit reports of the annual financial statements (AFS) of Yakoruda for 2023, for which the audit team gave a " qualified opinion " (material inaccuracies with the applicable general financial reporting framework were found); of Chelopech for 2023 with a " negative opinion " (a completely negative assessment of the municipality's report). The audit reports of the AFS of the municipalities of Radnevo and Perushtitsa for 2024, to which the audit team gave a completely positive assessment - " unmodified opinion ", were also sent to the Director of the National Revenue Agency for " non-compliance with laws and other regulatory provisions " and for " uncorrected incorrect reporting ".

The Court of Audit may also send reports to other bodies that are relevant to the audit performed, for information or to take appropriate actions (Art. 49, para. 3 of the Court of Audit Act).

On this basis, a total of 59 reports have been sent to the Minister of Finance and the relevant ministers. The Minister of Finance has been notified of cases of " non-compliance with the law and other regulatory documents " identified during the audits.

Two reports have been submitted to committees in the National Assembly. The audit report for the performance audit " Achieving energy efficiency through renovation of multi-family residential buildings " for the period from 01.01.2015 to 31.12.2022 has been sent to the Chairman of the Parliamentary Committee on Regional Policy, Public Works and Local Self-Government, and the audit report " Protection, Restoration and Sustainable Management of Forests " for the period from 01.01.2021 to 31.12.2023 - to the Chairman of the Parliamentary Committee on Agriculture and Food at the National Assembly.

107 reports have been sent to chairmen of municipal councils.

18 reports have been submitted to the National Association of Municipalities in Bulgaria (NAMB). Of these, 11 are GFOs of municipalities whose assessment of the reports is not entirely positive: " qualified opinion " was given to Belitsa, Elin Pelin, Batak, Peshtera, Dragoman, Yakoruda, Sungurlare, Bratsigovo and Ardino, and " negative opinion " was given to Chelopech and Kocherinovo. Seven reports on compliance of financial management have also been sent to the NAMB – four of them concern public funds and municipal activities in Glavinitsa (Silistra district), Makresh (Vidin district), Pleven and Teteven, and three are for management of municipal properties and public procurement (Madan, Pomorie and Chirpan for the period 2021-2022, Dve Mogili, Ruse district, for 2022-2023 and Rudozem – 2021-2022).

Of the 160 adopted reports for the first seven months of the year, 138 are financial: the annual financial statements (AFS) of budget organizations - primary and secondary budget spending units, as well as municipalities whose budget exceeds 10 million leva. This includes the AFS for 2023 adopted in the first two months of 2025 - 22.

Of all AFS, 122 reports have a completely positive assessment ( " unmodified opinion " ), 13 have received a " qualified opinion " due to established inaccuracies, and three reports have a completely negative assessment ( " negative opinion " ) - Chelopech, Kocherinovo and State Enterprise " Scientific and Production Center ".

The remaining adopted reports are for compliance audits of financial management - OSFU (16), for implementation (2) and specific (4).

The State Audit Office verifies the legality of management - compliance with laws and internal acts, public procurement, etc.

Performance audits in areas of public importance verify whether public funds and activities are managed effectively and efficiently.

The specific audits that were adopted in the first 7 months of 2025 are of the finances of political parties and of the election campaigns for the elections to the National Assembly and the European Parliament in June 2024, as well as of a state-owned enterprise.

BTA recalls that last year the audit institution adopted a total of 369 audit reports within the planned deadlines. The Court of Auditors sent parts of 7 audit reports to the prosecutor's office in 2024.