The Office for Audit of the Institutions of Bosnia and Herzegovina published a report on the financial audit of the Presidency of Bosnia and Herzegovina for 2024. year.
As stated in the report, the audit includes: balance sheet on 31.12.2024. year, review of income, receipts and financing according to economic categories, special data on employment and number of employment in the form of matters and projects, review of the current budget reservation, and the analysis of the budget execution, for the year ending on that day.
In the report on the Financial Audit for 2024. Ten recommendations were given (five new and five repeated).
“In the previous report on the Financial Audit of the Presidency, the Audit Office has given the recommendations in order for the observed incorrectness, out of a total of 10 recommendations.
They note that their first recommendation was that the Presidency should take all the necessary activities in order to establish an internal audit function.
“Based on the audit, we found that the system of internal controls in the Presidency is not at a satisfactory level in the process of representing the representation, public procurement and the presidency of the institution and the establishment and development of the overall system of internal controls in BiH institutions,” they stated.
In the part of the paid leave report, the Office stated that the employee’s employee is prescribed for the employee to leave in the SErobe, childbirth and severe disease or the religious household and the traditional needs or other cases of identified acts employer.
Extremely, the employer is obliged to enable the employee of leave to six working days in one calendar year, to meet his religious or traditional or other needs, with the absence of the salary – paid leave.
“We found that the employee of the Presidency used religious holidays with salaries for up to six days a year, not two days prescribed by law,” said.
Travel expenses
Expenditures for official trips CONCLUSIONS SA 31. December 2024. They were made in the amount of 1,266,484 KM, of which traveling abroad is 1,223,898 KM, and the cost of traveling in the country is 42,587 km. Significant expenditures relate to transportation costs abroad (533,972 km), accommodation costs for official trips abroad (522,771 km) and diems abroad (151,912 km).
“In terms of approving and justifying the official trips, we have given the recommendation in the previous year, and based on the presented assessment that the realization is ongoing, which will be the subject of further monitoring until the completion of implementation,” said.
Expenditures for vehicle use
Total expenditures for the use of official vehicles from 31.12.2024. years are 575,661 KM. Significant expenditures relate to fuel expenditures (225.052 km), expenditurs for vehicle maintenance (198,441 km), auto-rubber (32,184 km) and vehicle washing services (47.062 km).
The Presidency was in 2024. year, the economy analysis of the fleet of fleet for the period 2022 – 2024 was conducted. Years. According to the executed analysis, in order to rationalize costs, a decision was made on the sale of six dilapidated and non-economic official vehicles. According to the implemented bid, there were three vehicles for sale, while there were no interested customers for the remaining three vehicles. Expenditures for the use of official vehicles, compared to the previous year, are lower by 36,000 KM.
“However, in addition to the activities taken, significant maintenance and repair costs were recorded for individual vehicles. In the current year, 17,092 KM was spent in 2011. was 13,776 KM. In terms of rational use of budget funds approved For the use of official vehicles, we have given a recommendation in the previous year, and on the basis of the presented assessment that realization is ongoing, and which will be the subject of further monitoring until the end of implementation, “said.
National team
Total costs of the representation in the Presidency for 2024. It amounts to 288,584 KM.
“Insight into individual accounts that have been found that external representation we have been noticed in certain cases of terms of cost-generated costs). Such notes are not adequate and justification for the recognition of the resulting cost of the cost of the cost of the expense Adequately made up, and in order to document that budget funds were approved for the costs of the representation used dedicated and transparently, “said.
Hiring
During the year, the Presidency concluded two employees on a certain period of work for a period of three months without announcing a public announcement. The Labor on Work in BiH’s institutions is enabled to employ a certain period of time to three months without announcing a public announcement, when the urgency of work, a sudden increase in the job or sudden absence of an employee is not possible to conduct a public announcement in a timely ad.
“From all the above, it can be concluded that the Presidency has acted contrary to the provisions of these laws, given a certain period of time without announcing a public announcement without the implemented procedure.”
Presidency commentary
The presidency submitted comments on the draft report on the completed financial audit for 2024. Year.
“The Presidency submitted to the Presidency provided all given recommendations and the most of our findings were presented during the audit or these activities submitted to paragraph 8. Employees and the status of employees and point 9. We could not accept public procurement, because No new facts or evidence that would affect the change in terms of terminology within the end of the Consistency of the Presidency, the Presidency, with the final report on the Financial Audit for 2024. year, “concluded in the report, transmitted Clix.
