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Organization/ Sector I


Sector I is comprised of:

  • Department for auditing the Final Statement of Accounts of the State Budget of Montenegro
  • Department for individual audits
  • Department for international cooperation and standards, strategic development and relations with the Parliament, Government and public
  • Department for monitoring fiscal responsibility.

Sector I is in charge of:

  • Auditing the Final Statement of Accounts of the State Budget of Montenegro.
  • Auditing the following audited entities: Ministry of finance: Tax Administration, Customs Administration, Games of Chance Administration, Property Administration, Real Estate Administration, Administration for Prevention of Money Laundering and Terrorism Financing, Public Procurement Directorate, Statistical Office; State Aid Control Commission; Commission for distribution of income from the games of chance; Protector of Property and Legal interests of Montenegro; Foundation Petrović Njegoš; Audit Authority; State Commission for the control of public procurement procedures.
  • International cooperation and standards, strategic development, relations with Parliament, Government and public.
  • Monitoring fiscal responsibility.


Organization/Sector II


Sector II is comprised of:

  • Department for auditing of the state budget users
  • Department for individual audits
  • Department for performance audit development
  • Department for performance auditing
  • Department for standardization and legislature

Sector II is in charge of:

  • Auditing financial statements of the Central Bank of Montenegro and Investment Development Fund of Montenegro.
  • Auditing the following audited entities: President of Montenegro; Parliament of Montenegro: State Election Commission; Government of Montenegro - Secretariat-General of Government of Montenegro: State Protocol, Secretariat for legislature, Secretariat for development projects, Privatization and capital investment Council, Montenegrin Investment Promotion Agency, Office of national coordinator for Fight against Trafficking in Human beings, Concession Commission, Commission for distribution of funds to NGOs, Official Gazette of Montenegro, Office of the State Agent of Montenegro to the European Court of Human Rights, Council for Regulatory Reforms and Business Environment Improvement; Ministry of interior: Police Authority, Human resources administration, Police academy, PE Regional Center for Underwater Deming and Diving Training; Ministry of defense: National Security Authority; Ministry of education: Bureau for Education services, Directorate for Youth and Sports, Center for vocational education, Institute for Textbooks and Teaching Aids; Ministry of science; Ministry of culture: State Archives of Montenegro,  Montenegrin National Theatre, Royal Theatre »Zetski dom«, National Library of Montenegro »Đurđe Crnojević«, Center for conservation and archeology of Montenegro, Natural History Museum of Montenegro, Montenegrin Cinematheque, Montenegrin Music Center, Library for the blind of Montenegro, National Museum of Montenegro, Maritime museum of Montenegro, Center for contemporary arts of Montenegro; Ministry of Sustainable Development and Tourism: Hydrological and Meteorological Service, Directorate of Public Works, Environmental Protection Agency, National tourism organization, Center for Eco-toxicological Research; University of Montenegro; Agency for national security; Montenegrin Olympic Committee; Montenegrin Academy of science and arts; Montenegrin Matica; Examination center.
  • Department for performance audit is in charge of: determining effectiveness in relation to achievement of the operations objectives or objectives of individual financial transaction, programs, projects, utilization of human, financial and other resources of audited entity as well as impact of achieved objectives and results in relation to the planned ones; development and audit of efficiency of utilization of human, financial and other resources, including examination of all activities of audited entities with aim to eliminate determined irregularities; and development of performance audit and development of methodology for performance audit in compliance with the international standards.
  • Standardization of the audit process; following and reviewing legislations significant for achieving audit function.

Organization/Sector III


Sector III is comprised of:

  • Department for auditing the state budget users
  • Department for individual audits
  • Department for development, application and auditing IT system

Sector III is in charge of:

  • Auditing the financial statements of the Fund for Pension and Disability Insurance; Labor Fund, Fund for Health Care Insurance, Compensation Fund.
  • Auditing of the following audited entities: Ministry for Information Society and Telecommunications; Ministry of Economy: Bureau of Meteorology, Intellectual Property Office, Directorate for Development of the Small and Medium Sized Enterprises, Administration for Competition Protection, Inspection Directorate, Accreditation body of Montenegro, Hydrocarbon Administration, Energy Efficiency Fund, Institute for standardization, Sector for mining and geological exploration; Ministry of health: Health System Improvement Project, Agency for medicines and medical devices, Institute for public health, Medical Chamber, Pharmaceutical Chamber; Ministry of agriculture and rural development: Veterinary Administration, Forest Administration, Water Administration, Phytosanitary Administration, Tobacco Agency; Union of the Association of fighters.
  • Development, application and auditing IT systems.


Organization/Sector IV 


Sector IV is comprised of:

  • Department for auditing the state budget users
  • Department for auditing political parties and regulatory agencies
  • Department for legal affairs

Sector IV is in charge of:

  • Auditing the final budget accounts and financial statements of regulatory agencies.
  • Auditing the financial statements of political parties.
  • Auditing the following audited entities: Constitutional Court of Montenegro; Judiciary; Prosecutor's Office; Ministry of justice: Institution for execution of criminal charges, Agency for Prevention of Corruption; Misdemeanor courts; Ministry of foreign affairs and European integration: Diplomatic consular representations, Administration for Diaspora; Ministry for human and minority rights: Fund for protection and realization of minority rights, Center for development and preservation of culture of minorities of Montenegro; Ministry of labor and social welfare: Bureau for Care of Refugees, Social Council, Bureau for social and child protection; Protector of human rights and freedom; Agency for personal data protection and free access to information; Agency for the peaceful settlement for labor disputes; Employment Agency; Red Cross of Montenegro; Center for mediation.
  • Legal affairs, anti-corruption and filing criminal and misdemeanor charges.

Organization/Sector V


Sector V is comprised of:

  • Department for auditing local self-government units
  • Department for auditing the majority state owned enterprises
  • Department for auditing the state budget users

Sector V is in charge of:

  • Auditing the final budget accounts of the local self-government units: Equalization Fund, Grants to municipalities, Senate of Old Royal Capital.
  • Auditing the final budget accounts of the enterprises which are founded by the state, or local self-government units, as well as majority state owned enterprises.
  • Auditing the following audited entities: Ministry of transport and maritime: Port Authority, Maritime safety Department, Directorate for transport, Railway Directorate; Civil Aviation Agency; Public enterprise National Parks of Montenegro.

Organization/Secretariat for administrative and professional services 


In the Secretariat for administrative and professional services, the tasks are carried out related to: drafting general acts of the Institution; preparation of individual acts on acquiring the rights arising from employment of employees; preparation of documents for payroll calculations, compensations and other benefits; preparation and conclusion of contracts with individuals and legal entities; record keeping of personnel data and other records related to labor; training and human resource development; taking care of coordination of trainings and development programs as well as continuous professional development; activities related to organization of seminars, workshops and preparation of documents for the purpose of achieving the tasks of the Institution in the field of personnel training, scientific and publishing activities; managing the central personnel records; other organizational, legal, financial affairs, and in particular preparation and execution of quotation of funds; drafting financial plan; timely and proper use of funds for the purposes envisaged within the budget and financial plan; preparation of periodical calculations and final budget account; preparation of financial statement and its submission to the State Treasury; cashier operations; book keeping services; verification of the accuracy and validity of state budget payments; public procurement; office and assistant activities; managing archives and other activities in accordance with regulations.


Organization/Internal audit unit


Internal Audit Unit performs activities related to: planning, organizing and execution of tasks related to internal auditing, making analysis and assessment of all business functions under supremacies of the Institutions, in accordance with the best professional practice and internal audit standards, complying with international standards of professional internal auditing practice and Code of Ethics of internal auditors; evaluation of the system, process and internal control systems on the basis of risk management; drafting report on internal auditing with findings and appropriate opinion which is submitted to the Senate of SAI and to a responsible individual from organizational unit where auditing is performed; performing a specific audit on request of the Senate; performing audits on usage of EU funds by the SAI; following up recommendations given in the audit reports; giving advice and professional opinion when a new system or procedures are introduced; drafting strategic and operative plans and work programs which represent a basis for implementation of internal audit function as well as monitoring its implementation; preparation and development of annul reports of internal audit; cooperation with Central Harmonization Unit for financial management and control and internal auditing within public sector as well with other state bodies, international and national experts and associations; monitoring and proposing education for internal auditors in accordance with international internal auditing standards; performing other tasks and activities under supremacies of this Unit.