From 14 -18 February 2022, SAO representatives carried out study visits to the SAIs of the Republic of Croatia and Republic of Bulgaria as partner SAIs within the Twinning project.

Nine auditors organized in three teams visited the State Audit Office of the Republic of Croatia in Zagreb. The purpose of the study visit was to gain comparative knowledge and experience for execution of three planned pilot performance audits in line with SAO 2022 Annual Work Program on the following topics:

• EU funds - Effectiveness of implementation of the Strategy for Reform of the Judicial Sector 2017 - 2022 and implementation of the Strategy Action Plan,
• Use of water for irrigation, and
• Effectiveness of policies and measures for protection, management and revitalization of the immovable cultural heritage.

At the same time, another group of SAO auditors discussed and exchanged experience with their colleagues in the National Audit Office of the Republic of Bulgaria in Sofia on all audit phases of compliance and financial audit and audit of political parties / election campaigns. In addition, auditors of both SAIs had an opportunity to exchange knowledge and experience on the process of conducting audit quality control.