Pursuant to Article 12 of the Law on the State Audit Institution and the Rules of Procedures, the State Audit Institution shall have: the President, Vice-President, Council, audit departments and support services department.

The Council of the State Audit Institution shall be the highest body of the Institution. The Council shall be organized in a collegial form with five members, namely the following: the President, Vice-President and three members. Council members shall be officials of the Institution. The Council shall render 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 operation of the Council of the Institution shall define in more detail issues regarding the Council operation.

President of the Council is at the same time the President of the Institution which manages its operation, and also performs the function of the Auditor General.

The Institution has Supreme State Auditors who are officials of the Institution and manage the audit departments.

The Institution has a Secretary who is an official of the Institution and manages the support services department.