SAI Role / Vision / Mission

SAI Role

State Audit Institution, as the highest authority in charge of auditing of public funds, performs the following activities within its competence:

  1. Plans and performs audit, in compliance with the Law on the State Audit Institution;
  2. Enacts bylaws and other regulations for the purposes of implementing the Law on the State Audit Institution;
  3. Submits reports to the National Assembly of the Republic of Serbia and assemblies of local authorities;
  4. Formulates attitudes and opinions, as well as other forms of public disclosures regarding application and implementation of specific provisions of the Law on the State Audit Institution;
  5. On as needed basis and in compliance with its capacities, provides expert assistance to the Assembly, the Government of the Republic of Serbia (hereinafter: the Government) and other state authorities on certain significant measures and important projects, in such a manner that does not diminish the independence of the Institution;
  6. May provide advices to public funds beneficiaries;
  7. May give suggestions to the draft proposals of laws and other regulations and may give opinions on issues in the area of public finances;
  8. May issue recommendations for amendments to applicable laws, based on information received over the course of audit, which produce or may produce negative consequences or lead to unplanned results;
  9. Adopts and publishes audit standards relating to public funds, regarding exercise of the Institution’s audit competence, audit manuals and other expert documents significant for development of the audit profession;
  10. Determines the education and exam programs for acquiring the title of state auditor and certified state auditor, organizes exams for acquisition of the titles state auditor and certified state auditor and keeps the Register of persons that acquired such titles;
  11. Defines criteria and performs recognition of expert titles from the competence of the Institution, which were acquired abroad;
  12. Cooperates with international auditing and accounting organizations in the area pertaining to accounting and auditing of public sector;
  13. Performs other matters stipulated by the Law on the State Audit Institution.


Vision Statement:

SAI is an independent Supreme Audit Institution, which helps Republic of Serbia to manage and use its resources wisely.

Mission Statement:

State Audit Institution contributes to good governance, transparency and accountability in the public sector with reliable information.