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25.10.2019.

Regularity Audit Report of the Diplomatic missions of Montenegro in Italy, Vatican and Germany for 2018 (mne)


21.10.2019.

Audit Report of the Annual Financial Statement of the Ministry of sustainable development and tourism for 2018 (mne)


07.10.2019.

Audit Report of the Annual Financial Statement of the Ministry of public administration for 2018 (mne)


19.09.2019.

Audit Report of the Annual Financial Statement of the Ministry of sports and youth for 2018 (mne)


16.08.2019. 

Audit Report of the Annual Financial Statement of the Bureau of Metrology for 2018 (mne)   


08.07.2019.

Audit Report of the Annual Financial Statement of the PI Vocational School Policy Academy for 2018 (mne)


21.06.2019.

Audit Report of the Annual Financial Statement of the Ministry of finance for 2018 (mne)


20.06.2019.

Report on financial audit and regularity audit of the operations of the Agency for personal data protection and free access to information for 2018 (mne)


04.06.2019.

Audit report on Annual financial statement and compliance audit of Center for social labour in Niksic and Pljevlja for 2018 (mne)


17.05.2019.

Audit report of the annual financial statements of Ministry of labor and social welfare and Compliance audit of Social labor centers in Podgorica, Bar and Berane for 2017 (mne)


17.10.2018.

Audit Report on Annual Financial Statement of the State Archives of Montenegro for 2017 (mne)


10.10.2018.

Final Audit Report on Annual Financial Statement of Institute of hidrometeorology and seismology for 2017 (mne)


05.10.2018.

Audit Report on Anual Financial Report of Directorate for water for 2017 (mne)


26.09.2018.

Follow up Audit Report on the Audit of Parliament of Montenegro (mne)


30.07.2018.

Audit Report on Ministry of education – Program Administration (mne)


19.07.2018.

Audit Report on Annual Financial Statements of the Real estate administration (mne)


10.07.2018.

Report on Follow up Audit of the Ministry of Internal Affairs (mne)


11.06.2018.

Regularity audit report of the Embassy of Montenegro in the Republic of Austria, Greece and Croatia and the Permanent Mission of Montenegro to the UN, OSCE and other international organizations in Vienna for 2017 (mne)


04.06.2018.

Audit Report on Annual Financial Statement of the Directoratefor protection of classifield data (mne)


29.12.2017.

Audit Report of the Annual Financial Statement of the Ministry of health for 2016 (mne)


24.10.2017.

Audit Report of the Annual Financial Statement of the Parliament of Montenegro for 2016 (mne)


31.07.2017.

Regularity Audit Report of Material Financial Operation of the Diplomatic Representative Bodies of Montenegro in the Republic of Serbia, Russian Federation and Kingdom of Belgium for 2016 (mne)


26.07.2017.

Audit Report of the Commission for Allocation of a Share of Games of Chance Revenues for 2016 (mne)


24.07.2017.

Audit Report on Annual Financial Statement of the Secretariat for Legislation for 2016 (mne)


26.06.2017.

Audit Report on Annual Financial Statement of the Secretariat-General of the President of Montenegro for 2016 (mne)


03.04.2017.

Audit Report of the Annual Financial Statement of the Protector of Human Rights and Freedoms of Montenegro for 2016 (mne)


27.10.2016.

Excerpt from the Audit Report on Annual Financial Statement of the Ministry of sustainable development and tourism for 2015


26.10.2016.

Excerpt from the Audit Report on Financial Statement of the Ministry of transport and maritime affairs for 2015


29.07.2016.

Excerpt from the Audit Report on Annual Financial Statement of the State Prosecutor's Office for 2015


28.07.2016.

Excerpt from the Audit on Annual Financial Statement of the Ministry of Science for 2015


25.07.2016.

Excerpt from the Audit Report on Financial Statement of the Environment Protection Agency for 2015


11.07.2016.

Excerpt from the Audit on Annual Financial Statement of the Ministry of Justice for 2015


17.06.2016.

Excerpt from the Published Audit Report on Financial Statements of Public Procurement Administration for 2015


02.06.2016.

Excerpt from the Audit Report on Financial Statement of the Agency for National Security for 2015 


27.04.2016.

Excerpt from the Audit Report on Annual Financial Statement of the Ministry of Foreign Affairs and European Integration for 2014


19.10.2015.

Excerpt from the Audit Report of the Ministry of Internal Affairs


12.10.2015.

Excerpt from the Audit Report of the Ministry of Education – Preschool Education Programme


23.07.2015.

Excerpt from the Audit Report on Annual Financial Statement of the PI Music Centre of Montenegro for 2014 


12.06.2015.

Excerpt from the Audit Report of Annual Financial Statement of the Constitutional Court for 2014


27.05.2015.

Excerpt from the Audit Report on Annual Financial Statement of the Center for Mediation for 2014


27.04.2015.

Excerpt from the Follow up audit report of the Institution for Execution of Criminal Sanctions


03.04.2015.

Excerpt from the Audit Report on Annual Financial Statements of Red Cross of Montenegro for 2013


02.12.2014.

Excerpt from the Audit Report on Internal Financial Control System and Public Procurement System of the Ministry of defense 


31.10.2014.

Excerpt from the Audit Report on Annual Financial Statement of the Agency for Tobacco for 2013


01.08.2014.

Excerpt from the Report on Audit of Annual Financial Statement of the Secretariat General of Government for 2013


16.06.2014.

Excerpt from the Audit Report on Annual Financial Statement of the Commission for the Control of Public Procurement Procedures for 2013


08.10.2013.

Excerpt from Audit Report on Annual Financial Statement of the Privatization and Capital Projects Council for 2012


07.10.2013.

Excerpt from Audit Report on Annual Financial Statement of the Ministry of Health for 2012


08.08.2013.

Excerpt from Audit Report of the Agency for the Peaceful Settlement of Labor Disputes for 2012


02.07.2013.

Excerpt from Audit Report on Annual Financial Statements of the Ministry for Human and Minority Rights for 2012 


 13.06.2013.

Excerpt from Audit Report on Annual Financial Statements of the Agency for the Protection of Personal Data and the Free Access to Information for 2012 


 10.06.2013.

Excerpt from Audit Report on Annual Financial Statements of the PE Center for Contemporary Art 2012 


17.05.2013.

Excerpt from Audit Report on Annual Financial Statements of Social Council for 2012


18.02.2013.

Excerpt from Audit Report on Annual Financial Statements of the PE Center for Vocational Education for 2011


30.10.2012.

Audit Report on Annual Financial Statements of Ministry of Labor and Social Welfare for 2011 (mne)


30.10.2012.

Audit Report on Annual Financial Statements of Phytosanitary Administration for 2011 (mne)


30.07.2012.

Audit Report on Annual Financial Statements of Montenegrin Academy of Sciences and Arts for 2011 (mne)


09.07.2012.

Audit Report on Annual Financial Statements of National Security Agency of Montenegro for 2011 (mne)


07.10.2011.

Excerpt from the Audit Report on Annual Financial Statements of the Justice Spending Unit for 2010


07.10.2011.

Excerpt from the Audit Report on Annual Financial Statements of the Public Health Institute for 2010


06.10.2011.

Excerpt from the Report on Follow up Audit on the National Tourism Organization of Montenegro for 2010


29.09.2011.

Excerpt from the Audit Report on Annual Financial Statements of the Bureau for Education Services for 2010


02.08.2011.

Excerpt from the Audit Report on Annual Financial Statements of the Ministry of Spatial Planning and Environmental Protection for 2010


04.07.2011.

Excerpt from the Audit Report on Annual Financial Statements of the Property Administration and Effectiveness Audit of State Property Registration for 2010


30.05.2011.

Excerpt from the Report on Follow up Audit on the Ministry of Tourism


11.10.2010.

Excerpt from the Audit Report on Annual Financial Statements of the Bureau for the Care of Refugees for 2009


11.10.2010.

Excerpt from the Audit Report on Consolidated Annual Financial Statements of the University of Montenegro for 2009


01.10.2010.

Excerpt from the Audit Report on Annual Financial Statements of the Agency for Enforcement of Criminal Sanctions for 2009


19.07.2010.

Excerpt from the Audit Report on Annual Financial Statements and Performance Audit of the Bureau for International Scientific, Education-Cultural and Technical Cooperation for 2009.


15.07.2010.

Excerpt from the Audit Report on Annual Financial Statements of the National Tourism Organization of Montenegro  for 2009


09.07.2010.

Excerpt from the Audit Report on Annual Financial Statements of the Police Academy Danilovgrad for 2009


24.06.2010.

Excerpt from the Audit Report on Annual Financial Statements of the Montenegrin National Theatre for 2009


29.12.2009.

Excerpt from the Audit Report on Annual Financial Statements of the Montenergin Foreign Investement Promotion Agency for 2008


19.10.2009.

Excerpt from the Audit Report on Annual Financial Statements of the Centers for Social Welfare for 2008


19.10.2009.

Excerpt from the Follow up Audit Report of the Veterinary Directorate for 2008


16.10.2009.

Excerpt from the Audit Report on Annual Financial Statements of State Prosecutor's Office of Montenegro for 2008


12.10.2009.

Excerpt from the Audit Report on Annual Financial Statements of the Ministry of Tourism and Environmental Protection for 2008


Excerpt from the Audit Report on Annual Financial Statements of the National Tourism Organization of Montenegro quot;,8.10.2009.

Excerpt from the Audit Report on Annual Financial Statements of the Ministry of Interior Affairs and Public Administration for 2008


27.05.2009.

Excerpt from the Audit Report on Annual Financial Statements of the Protector of Human Rights and Freedom for 2008.


05.05.2009.

Excerpt from the Performance Audit of the Human Resources Management Authority


29.10.2008.

Follow up Audit Report of the Ministry of Culture, Sports and Media (mne)


13.10.2008.

Audit Report on the Annual Financial Statements of the National Museum of Montenegro for 2007 (mne)


13.10.2008.

Audit Report on the Annual Financial Statements of the Ministry of Defence for 2007 (mne)


06.10.2008.

Audit Report on the Annual Financial Statements of the Veterinary Directorate for 2007 (mne)


13.09.2008.

Audit Report on the Annual Financial Statements of the Hydrological and Meteorological Service of Montenegro for 2007 (mne)


04.07.2008.

Audit Report on the Annual Financial Statements of the Constitutional Court for 2007 (mne)


25.12.2007.

Audit Report on the Annual Financial Statements of the Ministry of Culture, Sports and Media for 2006 (mne)



§  Potrebno je obezbijediti da se izdaci za ugovorene višegodišnje obaveze iz perioda trajanja naučno-istraživačkih projektata, a koje se odnose na finansiranje istih, planiraju godišnjim zakonima o budžetu.

 

1.       Subjekt revizije je u 2015. godini isplaćivao izdatke na način koji nije u skladu sa čl. 18 Zakona o budžetu za 2015. godinu, kojim su sredstva Budžeta raspoređena po potrošačkim jedinicama i izdacima po ekonomskoj klasifikaciji, i to:

 

-      iz sredstava raspoređenih na računu 4147 - Konsultantske usluge, projekti i studije, izvršena su plaćanja u iznosu od 7.620,36 € koja se odnose na izdatke za kontribuciju. Izdatke za kontribuciju trebalo je isplaćivati iz sredstava raspoređenih na računu 4195 - Kontribucije za članstvo u domaćim i medjunarodnim organizacijama.

-      iz sredstava raspoređenih na računu 4148 - Usluge stručnog usavršavanja, izvršena su plaćanja na ime finansijske pomoći u iznosu od 1.741,67€. Izdatke za finansijsku pomoć pojedincima trebalo je isplaćivati iz sredstava raspoređenih na računu 4318 - Ostali transferi pojedincima.

-      iz sredstava raspoređenih na računu 4149 - Ostale usluge, izvršena su plaćanja na ime finansijske pomoći fizičkim i pravnim licima u iznosu od 2.300,00€ i za ugostiteljske usluge u iznosu od 923,20€. Navedene izdatke je trebalo isplaćivati iz sredstava raspoređenih na računima grupe 43 -Transferi institucijama, pojedincima, nevladinom i javnom sektoru i sa računa 4142 – Reprezentacija.

 

§  Subjekat revizije treba da obezbijedi efikasnu primjenu Uputstva o radu državnog trezora (posebno tačke 25 i 26 koje se odnose na ovjeravanje i odobravanje plaćanja od strane potrošačkih organizacija), kako bi se obezbijedilo da potrošnja budžetskih sredstava bude izvršena u skladu sa godišnjim Zakonom o budžetu.

 

2.       Ministarstvo nauke ne raspolaže pratećom dokumentacijom (osim dokumentacije koja se odnosi na izdatke za zarade) na osnovu koje se može sprovesti kontrola izdataka, za koje se Zahtjevima za plaćanje, prenose sredstva na račun DOO Tehnopolis, što nije u skladu sa Uputstvom o radu državnog trezora.

 

§  Ministarstvo nauke treba da u tekućoj budžetskoj godini vrši plaćanja nakon što se izvrši kontrola izdataka, u skladu sa tačkama 25 i 26 Uputstva o radu državnog trezora.

 

§  Ministarstvo nauke treba da u narednoj budžetskoj godini ugasi program sa nazivom „Tehnoplis“ i da u saradnji sa Ministarstvom finansija definiše odgovarajući naziv programa i na zakonit način planira sredstva sa sprovođenje svojih aktivnosti.

 

3.       Ministarstvo nauke je za januar mjesec Ministarstvu finansija dostavilo Spisak zaposlenih sa potrebnim podacima. Prilikom obračuna zarada, u dijelu ostvarenih zarada, Ministarstvo finansija je uvećalo minuli rad za jednu godinu svim zaposlenim. Ministarstvo nauke je potom, dostavilo Ministarstvu finansija Spisak zaposlenih za februar sa uvećanim minulim radom (podatak iz obračuna plata za januar). Ministarstvo finansija je prilikom obračuna zarada za februar ponovo povećalo minuli rad za jednu godinu.

Podaci za obračun zarada koji se odnose na uvećanje zarade po osnovu minulog rada nijesu u skladu sa podacima o dužini radnog staža koje se mogu utvrditi na osnovu dokumentacije iz personalnih dosijea zaposlenih.

§  Podatke za obračun uvećanja zarada po osnovu radnog staža treba usaglasiti sa stvarnim stanjem i članom 22 Opšteg kolektivnog ugovora.

 

§  Ministarstvo nauke treba da uspostavi i obezbijedi efikasnu primjenu procedure za obračun zarada, kako bi se obezbijedila tačnost ulaznih podataka koji se koriste za obračun zarada.