Audit Finding of the Court of Accounts

An audit finding of the Court of Accounts is the written determination, made as a result of an examination by the Court of Accounts or the competent audit units, that there is a breach of the legislation, a deficiency or a defective practice in a public administration's tender, contract, expenditure, accounting, inspection, acceptance, progress payment or delivery procedures. The finding shows in which procedure the problem was identified, which rule was not observed, and what the administration must correct.