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Published Audit report on Final budget account of Montenegro for 2012

Podgorica, 1st October 2013 – Pursuant to Articles 4 and 9 of the Law on State audit institution and Article 51 of the Budget Law, State audit institution of Montenegro has performed audit on final budget account of Montenegro for 2012.

The main objective to the audit is to collect reliable evidence on significant facts related to regularity (compliance) of the work of responsible individuals within spending budget unit and examination of the objective and accurate presentation of public revenues and public expenditures presented in the Proposal Law on final budget account of Montenegro for 2012. The audit of the Proposal Law on final budget account of Montenegro for 2012 has been performed in compliance with the International auditing standards for public sector (ISSAI) and reliable regulations of Montenegro.

Apart from documents and reports controlled within the Ministry of finance – State Treasury, audit of final budget account of Montenegro for 2012 covers separate financial reports, records and documentation of the spending units. The audit has been performed in the following spending units: Ministry of finance, Reserves, Ministry of interior affairs, Ministry of economy, Ministry of agriculture and rural development, Ministry of transport and maritime affairs, Ministry of culture, Ministry of information society and telecommunications, Human resources administration, Department of public revenues, Forest administration, Water directorate, Port administration, Administration for inspection affairs, Directorate for Protection of Cultural Property, Games of chance Administration, Real estate administration, Transport directorate, Directorate of Public Works, Concession Commission, Montenegrin Olympic committee, Compensation fund.

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 a qualified opinion on the Proposal Law on final budget account of Montenegro for 2012.

The final Audit report on Final budget account of Montenegro for 2012 has been officially published at the web site of the State audit institution of Montenegro.

Audit Report on the Final Statement of Accounts of the State Budget of Montenegro for 2012