The Council is the highest body of the State Audit Institution.

The Council of the State Audit Institution enacts Rules of Procedure of the Institution, annual audit program, enactment which in more detail defines the audit procedure, financial plan of the Institution; it shall also determine the annual statement of accounts of the Institution, make decisions on the audited entity’s complaint to the draft report on implemented audit and adopt annual report and special reports, as well as other enactments of the Institution and shall perform other activities stipulated by the Law on the State Audit Institution and enactments of the Institution.

The Council is organized in a collegial form. It shall have five members - the President, the Vice-President and three members.

The President of the Council shall be the President of Institution at the same time.

The Council renders decisions with majority votes of all members on sessions presided by the President of the Council or the Vice-President who acts on his/her behalf. Council members may question neither the independence of the decision-making process, nor the independence of the Institution.

Rules of Procedures on the operation of the Council defines in more detail issues regarding the Council operation.