The Ministry of Defence of Bosnia and Herzegovina received a qualified audit opinion for 2025 after state auditors identified a series of irregularities, including the payment of employee bonuses without detailed justification, overspending on official representation, and procurement shortcomings involving military helmets, mattresses, and food supplies.
According to the Audit Office of the Institutions of Bosnia and Herzegovina, the ministry, headed by Defence Minister Zukan Helez, failed to harmonize its internal rulebook with decisions adopted by the Council of Ministers of Bosnia and Herzegovina.
Personnel costs amounted to 258.23 million KM, representing more than 99 percent of the approved budget. Of that amount, 1.93 million KM was spent on employee incentive payments.
A total of 3,904 employees received monetary awards during the year, with individual monthly bonuses ranging from 100 KM to 1,263 KM, while annual payments reached up to 4,490 KM. Auditors noted that many of the decisions authorizing the bonuses contained generalized explanations, with little or no individual justification.
The audit also found that the ministry exceeded its annual limit for official representation expenses. Although internal regulations capped such spending at 300,000 KM, actual expenditures reached 332,737 KM. Auditors recommended stronger financial controls to prevent future overspending.
Additional shortcomings were identified in the approval of paid leave, with employees being granted up to six days annually for religious or traditional observances, despite legislation allowing only two days.
Travel expenses totalled 4.36 million KM, with auditors reporting that, in some cases, supporting documentation required for reimbursement was incomplete.
Procurement procedures also came under scrutiny. The ministry failed to sign a contract for the purchase of military helmets within the required timeframe, while the tender documentation for military mattresses omitted the required dimensions.
Although the procurement request specified 383 mattresses measuring 190 × 80 centimetres, the selected supplier ultimately delivered 200 mattresses of that size and 183 mattresses measuring 180 × 80 centimetres.
According to the auditors, the absence of clearly defined dimensions in the tender documentation meant the procurement did not fully reflect the contracting authority’s stated requirements and raised concerns regarding transparency and equal treatment of bidders.
The audit also identified weaknesses in the 4.68 million KM procurement of food for the Armed Forces of Bosnia and Herzegovina. Of the planned 31 procurement lots, 18 were cancelled because submitted bids failed to meet tender requirements.
Auditors further concluded that the ministry had not precisely defined technical requirements concerning HACCP certification for food, fruit, and vegetable suppliers, warning that vague tender conditions increase the risk of inconsistent bid evaluations, appeals, and reduced transparency in public procurement procedures.
Source: Glas Srpske
