History

CHRONICLE OF ALMOST 15 DECADES

The National Audit Office was one of the first institutions to be established after the Liberation

December 20th, 1880

The first Act was adopted, which created the Supreme Court of Accounts and guaranteed its independence. That is why the Bulgarian National Audit Office celebrates its professional holiday on this day every year.  It was during the debates in the National Assembly on the draft SAI Act that the resonant phrase about the staff of the Supreme Court of Accounts was pronounced by the prominent Bulgarian statesman Stefan Stambolov: “They have to be of such character so that we all trust their honesty”. Officialy the NAO became functional on March 1st, 1881.

1883

A new law deprived the institution of its independence – the legislation provided that its President and members be appointed and removed from office by the Minister of Finance instead of by the Parliament. At the same time the powers of the institution were expanded. In addition to financial accountability the SAI was given control authority over the accounts for government goods and property. The position of the prosecutor was introduced and the institution was assigned judicial functions to issue decrees for debtors.

1885

The independence of the SAI was restored with a new law, which remained in effect for the next 40 years. The judicial powers of the institution were expanded and ex-ante control was introduced.

1925

The Supreme Court of Accounts exercised control over all state accounts. The SAI’s activity was decentralized.  District and later regional offices of the Supreme Court of Accounts were set up. The Supreme Court of Accounts  and the regional offices were authorised to control the total execution of the state budget, the budgets of all municipalities, the regional permanent commissions, the city and village school boards of governers, church and religeous institutions and all state  autonomous and public organisations and charities. A special court was established within the Supreme Court of Accounts whose decisions were final.

1939

On the eve of World War II in each Bulgarian army a military court of audit was set up. Their task was to do a final examination and accounting of the army expenditure.

1947

The Supreme Court of Accounts was dissolved, and a year later the regional offices were also closed down.

The Bulgarian Supreme Audit Institution was re-established in the first years following the transition to democracy

1995

Budgetary control traditions in Bulgaria were restored by once again creating a National Audit Office by the Act, adopted on July 27th, 1995. The first NAO management was elected the same year.

2001

The NAO Act was made in compliance with the international auditing principles, standards and regulations of the European Union.

2005

The institution was modernized, the professional competences of auditors and the audit methodology were enhanced, and the first audit manual was developed.

2010 

 The international auditing standards were introduced, a new audit manual was written, and the implementation of specialized audit software began.

2015
The National Audit Office Act currently in force was adopted.

2020 - 2025

A large part of the audit activity has been digitized, possibilities for conducting remote audits have been introduced.

The institution is ISO 27001 certified, which ensures that it provides adequate controls regarding the confidentiality, integrity and protection of the information it stores and works with.

The Audit Activity Manual has been further developed with update of working documents, audit procedures, reporting of indicators, etc.

An internal exam for auditors of the NAO was organized and successfully conducted as an opportunity for career growth of young employees and their retention in the institution.

The improvement of the Audit Activity Manual continues.

The first IT audit was carried out.

The process of attracting new and professionally prepared personnel in the audit activity is being expanded by conducting an external examination for auditors of the NAO.