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.