site.btaRecommendations Issued by National Audit Office Up by 328 to Reach 901 in 2025

In 2025, the Bulgarian National Audit Office (BNAO) issued a record number of recommendations to the audited entities for improving their activities, 901. By comparison, the recommendations numbered 573 in 2024 and 611 in 2023. More than half of last year's recommendations were given to mayors and municipal councils, the rest to ministers and heads of other departments, the BNAO reported Monday.

Among the reasons for the record number of recommendations are the auditors' findings of more inconsistencies with the legal framework and the need to update regulatory documents, as well as the need to take effective management decisions and measures to address various problems.

Sixty-seven percent of the recommendations and sub-recommendations made in 2025 have been fully implemented. A total of 101 recommendations and sub-recommendations have been partially implemented, and 61 are in the process of being implemented. A total of 116 have not been implemented, and 15 have been dropped due to changes in legislation. A total of 73 audits have been carried out by the BNAO on the implementation of the recommendations.

Examples in 2025 of controls carried out on the implementation of the BNAO's recommendations on audits of topics and objects of high public importance are the audits of the National Electricity Company (NEK), the optimisation of the organization of state administration registers, the management of Vitosha Nature Park (second check), the Information System for Management and Monitoring (ISMM), and the Community-led Local Development approach where local communities seek solutions to local problems (second check).

Of the recommendations, slightly more than half – 506 – were made to mayors and municipal councils during audits of the management of their public funds and activities. The remaining recommendations – 395 – were made to ministers, heads of agencies, other state bodies, and universities.

The BNAO makes recommendations during all its audits, except for financial audits, where, after checking the annual financial statements of organizations, the report expresses an "audit opinion."

Traditionally, auditors make the most recommendations during compliance audits of financial management, which monitor compliance with legislation and internal acts, financial management and control systems, and public procurement. In 2025, these accounted for 72% of all recommendations.