The Supreme Audit Office of the Republic of Srpska public sector was established by the Law on Audit of the Republic of Srpska public sector, which was adopted in July 1999. The function and work of the auditor general and deputy auditor general have been performed by:
- Čeko Boško, Auditor General, Decision of the National Assembly No. 01-563/00 of October 6, 2000,
- Dušan Iličić, Deputy Auditor General, Decision of the National Assembly No. 01-251/03 of April 9, 2003,
- Šnjegota Duško, Auditor General, Decision of the National Assembly No. 01-1626/12 of November 1, 2012,
- Pejić Darko, Deputy Auditor General, Decision of the National Assembly No. 01-1627/12 of November 1, 2012,
- Jovo Radukić, Auditor General, Decision of the National Assembly No. 02/1-021-271/18 of March 22, 2018,
- Božana Trninić, Deputy Auditor General, Decision of the National Assembly 02/1-021-272/18 of March 22, 2018.
In the period 2001 – 2005, the Main Audit Service conducted only financial audits. The first audit report was published in May 2001.
In 2005, the Main Audit Service started conducting performance audits as well. The first performance audit report was published in 2007. It was also the first performance audit report in Bosnia and Herzegovina.
Since 2015 (for the audited period of 2014), a separate opinion on the financial statements and on the compliance of the entity’s operations with the relevant legal and by-laws is given as part of the financial audit report.
Publicly available registers of financial and performance audit recommendations have been established, which are regularly updated and supplemented with current information.
For financial audits that are carried out in discontinuity, as well as within the framework of performance audits, auditors are occasionally engaged in checking the implementation of previously given recommendations. This engagement implies that activities, transactions, and balance sheet positions are not audited, but the focus is on bookkeeping documentation and statements that support the Report on the Implementation of Recommendations given for a specific year. After such engagements, reports are drawn up on the status of given recommendations and a conclusion is expressed on the degree of implementation of previously given recommendations.
