In May 2026, the Federal Ministry of Culture and Sports received its first overall positive report from the Office for the Audit of Institutions in the Federation of BiH since its establishment.
In May 2023, Minister Sanja Vlaisavljević found over forty, mostly repetitive, recommendations primarily related to compliance with legislation and shortcomings in financial records. Over the past three years of her mandate, the Minister and her team have, step by step, in cooperation with the Audit Office, strived to correct all deficiencies found in the Ministry, to adopt bylaws, to edit financial reports in accordance with laws and other regulations, to adopt an Integrity Plan, business process maps, risk maps, to develop financial management and control, to establish internal controls, to harmonize the creation of public competitions with, over the years, repeated audit recommendations, to strengthen supervision over the use of funds, to harmonize public procurement processes with the Law on Public Procurement and finally to make the entire work of the Ministry available on the Ministry’s website.
Therefore, the compliance audit report concludes that “the activities, financial transactions and information of the Ministry for 2025 are in accordance, in all material aspects, with the laws and other regulations that were defined as criteria for this audit.” Speaking about the report on the audit of financial statements, it is stated that “the financial statements present fairly, in all material respects, the financial position of the Ministry as of 31 December 2025 and the execution of the budget for the year then ended, in accordance with the accepted financial reporting framework”.
In the report for 2025, the Ministry for the first time does not have a single unrealized recommendation. The remaining three, partially implemented, will be completed in full in 2026, because they do not depend solely on the activities of the Ministry but also on third parties whose efficiency cannot be influenced. The report is available on the Ministry’s website.
This is a major step forward, considering the complexity of the existing recommendations and the lack of elementary frameworks for systemic action in the Ministry.
