Banner

Published audit report on Annual financial statements of political parties – Democratic party of socialists; New Serbian democracy, Positive Montenegro, Social democratic party and Socialist People's Party for 2012

Podgorica, 16th September 2013 – State audit institution has published in accordance with the Law on financing political parties, audit reports on Annual financial statements of political parties for 2012: Democratic party of socialists; New Serbian democracy, Positive Montenegro, Social democratic party and Socialist People's Party.

The subjects to audits are annual financial statements of political parties for 2012 and compliance of financial operation with applicable legal and other regulations.

The objective to the audit of annual financial reports of political parties are: examination of accuracy and reliability of financial reports; application of the laws and other regulations related to the organization and financial accounting; regularity of acquiring revenues; regularity of the execution of expenditures; examination of the regular usage of financial resources for achieving goals determined by the program and statute of the political party as well as regularity of examination of other transactions.

Based on performed audits, determined factual state and deliberation on opinion of the audit entities on the preliminary audit reports, the competent Collegium has given unqualified opinion (positive opinion) on the Annual financial statement of the Democratic party of socialists; qualified opinion on the Annual financial statement of the New Serbian democracy, unqualified opinion on the Annual financial statement of the Positive Montenegro; unqualified opinion on the Annual financial statement of the Social democratic party and qualified opinion on the Annual financial statement of the Socialist People's Party.

The final Audit reports on Annual financial statements of political parties – Democratic party of socialists; New Serbian democracy, Positive Montenegro, Social democratic party and Socialist People's Party for 2012 have been officially published at the web site of the State audit institution of Montenegro.

Excerpt from the Audit Report on Annual Fnancial Statement of Democratic Party of Socialists of Montenegro for 2012

Audit report on Annual financial statement of Democratic party of socialists of Montenegro for 2012. (mne)

Excerpt from the Audit Report on Annual Financial Statement of Social Democratic Party of Montenegro for 2012

Audit report on Annual financial statement of Social democratic party of Montenegro for 2012. (mne)

Excerpt from the Audit Report on Annual Financial Statement of Socialist People's Party of Montenegro for 2012

Audit report on Annual financial statement of Socialist People's Party of Montenegro for 2012. (mne)

Excerpt from the Audit Report on Annual Financial Statement of New Serbian Democracy of Montenegro for 2012

Audit report on Annual financial statement of New Serbian democracy of Montenegro for 2012. (mne)

Excerpt from the Audit Report on Annual Financial Statement of Positive Montenegro for 2012

Audit report on Annual financial statement of Positive Montenegro for 2012. (mne)