Državni ured za reviziju
DUR
Summary
The Državni ured za reviziju (State Audit Office of the Republic of Croatia) is the supreme audit institution of Croatia, established under the Act on the State Audit Office (NN 25/19) as an independent public body. The Auditor General is appointed by the Croatian Parliament (Sabor) for an eight-year term (eligible for reappointment) on the proposal of the parliamentary committee in charge of elections and appointments, following an opinion from the finance committee. The State Audit Office has a central office in Zagreb and 20 regional offices. It conducts financial, compliance, and performance audits of state budget users, local government, public companies, EU-funded operations, and political parties in accordance with INTOSAI standards. Annual reports and audit findings are submitted to the Sabor and published on the Office's website.
Independence Scorecard
| Appointment | Legislative appointment |
|---|---|
| Term length | 8 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Zakon o Državnom uredu za reviziju (NN 25/19)
- Citation
- NN 25/19; Ustav RH čl. 53
- Full text
- Full text of law →
Jurisdiction scope
State budget, extra-budgetary funds, local and regional government units, public enterprises, recipients of EU funds, and political parties; conducts financial, compliance, and performance audits