"I am not prepared to respond to the summons from the Court of Bosnia-Herzegovina as this is a politically motivated case rather than a law case," Dodik said in an interview with the Mostar-based Dnevni List daily on Thursday.
Dodik believes that the proceedings were launched for the purpose of defaming politicians who were trying to preserve the Republic of Srpska entity.
The state-run SIPA police agency reported on Wednesday that the investigation was launched on suspicion that funds from the Serb entity's budget had been embezzled in the construction of the entity government's building and a building for the local broadcasting company in Banja Luka, as well as in the construction of the Banja Luka-Gradiska motorway.
Dozens of office-holders in the Republic of Srpska have been summonsed for questioning.
Last month, local media reported that EUR 78.8 million were misappropriated in those murky dealings.