Serbia’s State Audit Institution Adopts Five-Year Strategic Plan Focused on Performance of Government

Serbia’s State Audit Institution Adopts Five-Year Strategic Plan Focused on Performance of Government

December 28, 2018

The State Audit Institution (SAI) of Serbia has adopted a Strategic Plan 2019-2023 that will focus its attention on current and emerging challenges facing the Government of Serbia and guide its annual selection of audit topics in the future. The ten-year old institution that historically dedicated its resources to financial and compliance auditing, now joins the global community of national audit institutions increasingly shifting their attention to evaluating the economy, efficiency and effectiveness of government performance. USAID’s Government Accountability Initiative is supporting SAI’s implementation of risk-based oversight aiming to increase the likelihood that their recommendations are acted on by the National Assembly and lead to improvements in Serbian public sector governance.

For the first time SAI defines its strategic goals as the need to respond to current and urgent challenges of the Government including health care, environmental protection, education, and economic affairs. The Plan also identifies problems and plans to propose solutions to cross-sectoral problems such as maintaining a sound control environment in government spending, ensuring proper public procurements, and improving management and use of information technology. SAI’s Plan also acknowledges its continuing need to strengthen the capacities, visibility and impact of the independent oversight institution.

The adoption of the Strategic Plan was underpinned by the SAI Council adoption of a new organizational structure aligned with the strategic goals, approval of the 2019 Annual Audit Plan that includes 12 performance audits to be conducted by teams integrated across all audit sectors. The Government Accountability Initiative is mentoring the performance audit teams’ selection of design, evaluation methodologies, audit implementation and eventual construction of reporting to achieve maximum impact and utility by auditees and the legislature.

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