State Audit Institution has the following measures at its disposal:
If, during the audit engagement, activities or documents have been revealed pointing to possibility of existence of criminal act or misdemeanor, auditor may seize such documents (for not longer than 8 days). If, during the audit engagement, audited entity does not display appropriate willingness to cooperate, Auditor General shall issue an order for submitting documents (which he needs, but which are unavailable). The order also contains warning that in case of failure to respond to such request misdemeanor charges will be filed.
During the audit engagement, attention is paid at whether certain activities of audited entity have features of misdemeanor or criminal offences. In that case, Auditor General shall promptly submit a request for filing misdemeanor charges, and/or criminal charges to the competent authority.
Also, audited entity, where irregularities or incompliance have been detected and not removed during the audit process, shall be obliged to remove them within 30 to 90 days from the day of delivering the audit report and shall submit the report to the Serbian SAI on such matter (follow-up report). Otherwise, misdemeanor charges shall be filed against him/her.
SAI may perform control of information from the follow-up report, on which it prepares post-audit report. In case of unsatisfactory findings, request shall be sent to an appropriate authority to undertake measures against audited entity (filing charges, proposal for removing the responsible person from the position etc.).
If an audited entity violates good operating principle, Auditor General shall file a request for undertaking measures. Request is delivered to the authority which, within its competence, may undertake measures against audited entity that violates good operating principle.
Request for undertaking measures shall contain:
Audit, Follow-up and Post-Audit Report shall be delivered, along with request for undertaking measures.
Request for undertaking measures shall also be delivered to audited entity that violates good operating principles.
If it is determined that an audited entity violates good operating principles to a large extent, or in case of violation of Article 38, paragraphs 9 and 10 of the Law, Auditor General shall notify the National Assembly on that matter.
Notification of the National Assembly shall contain the following:
Audit, Follow-up and Post-Audit Report shall be delivered to the National Assembly, along with the notification.
Notification sent to the National Assembly shall also be delivered to audited entity, which violates good operating principles to a large extent.
If it is determined that an audited entity violated good operating principles to a large extent, or in case of violation of Article 38, paragraphs 9 and 10 of the Law, Auditor General shall submit a request for removal of responsible person of the audited entity. Request shall be delivered to the authority, which, according to the assessment, may initiate or implement removal procedure.
Request for removal shall contain:
Request for removal of responsible persons shall also be delivered to the person that should be removed.
Competent supreme state auditor shall submit to the Auditor General a request for removing responsible person from office in local government authorities, if he/she considers that the completed audit indicates that responsible person in local government authorities, as budget executor, does not fulfill its tasks, or does not fulfill them appropriately.
Request for removal of responsible person in local government authorities, shall be filed by the Auditor General to the local government assembly.
Request for removal of responsible person in local government authorities shall contain the following: