BULGARIA: Follow-up Audit on the Implementation of Recommendations for the Information System for Management and Monitoring of EU Funds in Bulgaria

A follow-up audit was conducted to assess the implementation of the recommendations provided to the Prime Minister in the audit report on the Information System for Management and Monitoring of EU Funds in Bulgaria for the period from 1 January 2016 to 31 December 2021. The audit report included a total of 24 recommendations, which were designed to ensure the update and improvement of policies and procedures related to the management, administration, and use of the information system.

Some of the recommendations have not yet been implemented, while the majority are currently in the process of being implemented. Recommendations related to making changes to system modules, as well as the extraction of reports and data, have already been completed. Recommendations concerning the development of comprehensive policies, procedural documents, operational guidelines, and user manuals for working effectively within the system are in progress, with implementation carried out under a contract with an external service provider. Recommendations concerning the organizational structure for system management, however, have not been implemented to date.

A follow-up review of all unimplemented, partially implemented, and ongoing recommendations is planned to take place after 30 June 2026 to ensure full compliance and proper system governance.