Audit

Ured za reviziju institucija Bosne i Hercegovine

GIBiH / Ured za reviziju BiH

66/100

Summary

The Ured za reviziju institucija BiH (Audit Office of the Institutions of Bosnia and Herzegovina, GIBiH) is the state-level supreme audit institution established under the Law on Audit of BiH Institutions (Sl. glasnik BiH 12/06, amended 93/17). Its scope is limited to the constitutional state-level institutions only — the Dayton architecture gives entities (RS, FBiH) their own separate SAIs. The Auditor General is appointed via a mixed executive-parliamentary process.

Independence Scorecard

Independence Score: 66/100 (good)
66/100
Limited
Methodology v0.1
AppointmentMixed (multi-branch)
Term length5 years
Removal standardFor cause only
Budget independenceLegislative line item
Subpoena powerYes
Compel testimonyNo
Records accessFull access
Public reports requiredYes
Pre-publication reviewNone — reports published directly

Statute

Name
Zakon o reviziji institucija Bosne i Hercegovine
Citation
Sl. glasnik BiH br. 12/06 (as amended by 93/17)
Full text
Agency website →

Jurisdiction scope

External audit of the institutions, agencies, and funds of Bosnia and Herzegovina at the state (BiH) level — not covering the entity-level budgets of the Republika Srpska or the Federation of BiH (which have separate entity SAIs). Reports to the Parliamentary Assembly of BiH.

Secondary Sources