SAI’s competency includes the audit of the state (governmental) budget , which is of extraordinary

CONTENTS 1. Legal frames for the execution of the state budget and for the 2 accountability of the government 2. The system of accountability in regard of the state budget 5 execution 3. The control of the state budget execution 8 3.1 The system of external audit 8 3.2 The system of internal control 9 4. The audit of the state budget during execution 10 5. The audit of the state budget after execution 12 Control of the state budget during and after execution SAI’s competence includes the audit of the state budget (central government’s budget), which is of extraordinary importance from the point of view of regular use of public money. The budget’s extension, structure, classification system, execution, and the reporting on the execution repre-sent national particularities. Some of them appear obviously during the related audits, i.e. during the ...