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Published Audit report on financial audit of the Serbian Homeland Party and Albanian Alternative for 2012


Podgorica, 2nd December 2013 - State audit institution has published in accordance with the Law on financing political parties, audit reports on Annual financial statements of the political parties for 2012, Serbian Homeland Party and Albanian Alternative.



The subjects to audit 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 Serbian Homeland Party for 2012 and given adverse opinionon the Annual financial statement of the Albanian Alternative for 2012.

The final audit reports on financial audit of the Serbian Homeland Party and Albanian Alternative for 2012 have been officially published at the web site of the State audit institution of Montenegro.

Excerpt from the Audit Report on Financial Audit of the Serbian Homeland Party for 2012

Audit report on financial audit of the Serbian Homeland Party for 2012 (mne)

Excerpt from the Audit Report on Financial Audit of the Albanian Alternative for 2012

Audit report on financial audit of the Albanian Alternative for 2012 (mne)