Sarajevo, 7 August 2026
The Audit Office of the Institutions of Bosnia and Herzegovina conducted financial audits of the institutions of Bosnia and Herzegovina for 2025.
In accordance with the Law on Auditing of Institutions of Bosnia and Herzegovina, the financial audits covered 74 institutions of Bosnia and Herzegovina. The financial audit reports were submitted to the competent institutions of Bosnia and Herzegovina and are publicly available on the Audit Office’s website, www.revizija.gov.ba, for all audited institutions except the Intelligence and Security Agency of Bosnia and Herzegovina (due to statutory provisions governing the confidentiality of information).
Applying the relevant international standards and based on the financial audit procedures performed, the Audit Office expressed two types of opinions for each institution: an opinion on the financial statements and an opinion on the compliance of the institution’s operations with laws and regulations.
Of the 74 institutions audited, 21 institutions (29%) received unmodified opinions on both aspects (without emphasis of matter), 40 institutions (54%) received unmodified opinions on both aspects (with emphasis of matter), while 12 institutions (16%) received a qualified opinion on either the financial statements or compliance, with or without emphasis of matter. Due to a limitation on the scope of the audit, an opinion could not be expressed for one institution (1%).
The most significant findings included, among others, irregularities and deficiencies in the areas of public procurement, recruitment and engagement of persons under service contracts, non-compliant internal organisation, recording of receivables, liabilities, revenues and assets, implementation of capital projects, internal audit, grant management, and appointment of management bodies.
The table below provides an overview of the institutions whose operations in 2025 received a qualified opinion, either on the financial statements or on compliance with laws and regulations:
| Institution | Basis for Qualified Opinion |
|---|---|
| Public Procurement Agency of Bosnia and Herzegovina | Receivables due from the Public Enterprise NIO Official Gazette of Bosnia and Herzegovina were neither recorded nor collected in accordance with the Public Procurement Law. |
| Agency for Statistics of Bosnia and Herzegovina | Employees were assigned duties that did not correspond to their positions, while external associates were engaged under service contracts to perform regular and continuous tasks. |
| Border Police of Bosnia and Herzegovina | Irregularities and deficiencies in the implementation of public procurement procedures. |
| Ministry of Defence of Bosnia and Herzegovina | Prospective immovable property was not recorded in the accounts. Irregularities and deficiencies were identified in the implementation of public procurement procedures. |
| Ministry of Foreign Affairs of Bosnia and Herzegovina | The actual balances of assets and liabilities were not reconciled with the balances recorded in the General Ledger. |
| Ministry for Human Rights and Refugees of Bosnia and Herzegovina | External associates were engaged under service contracts to perform regular and continuous tasks. |
| Commission to Preserve National Monuments | The procedure for appointing the Executive Officer was not initiated. |
| Service for Foreigners’ Affairs | Irregularities and deficiencies in the implementation of public procurement procedures. |
| Service for Common Affairs of the Institutions of Bosnia and Herzegovina | Irregularities and deficiencies in the implementation of public procurement procedures. |
| Administration of Bosnia and Herzegovina for Plant Health Protection | External associates were engaged under service contracts to perform regular and continuous tasks. |
| Indirect Taxation Authority of Bosnia and Herzegovina | Deficiencies and weaknesses were identified in the implementation of public procurement procedures and the monitoring of the execution of framework agreements. |
| Veterinary Office of Bosnia and Herzegovina | Liabilities and inventories of materials were not recorded reliably and completely. |
The 2025 financial audit process of the institutions of Bosnia and Herzegovina also resulted in a significant number of recommendations issued to the institutions. Of the total of 444 recommendations issued, 226 were new, while 218 were repeated from previous years.
The publication of the financial audit reports marked the completion of the audit cycle for individual institutions of Bosnia and Herzegovina. The financial audit of the 2025 Budget Execution Report of the Institutions of Bosnia and Herzegovina and International Obligations of Bosnia and Herzegovina is currently under way, and the corresponding audit report will be prepared and published in the second half of September.
More detailed information on the audit opinions, as well as the full audit reports, is available on the Audit Office’s website: www.revizija.gov.ba.
