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Published Follow up Audit of the Institution for Execution of Criminal Sanctions

Podgorica, 27th April 2015 – The State audit institution has performed a follow up audit of the Institution of Execution of Criminal Sanctions according to the Annual audit plan for 2014.

In 2010, the State audit institution performed audit on Annual financial statement of the Institution for execution of criminal charges for 2009 and it prepared an audit report, including seven audit recommendations given for elimination of identified irregularities and discrepancies.

On basis of performed follow up audit, audit minutes and opinion of the audited entity on the Preliminary report on follow up audit of the Institution for execution of criminal sanctions, the competent Auditing Board: member of Senate, Nikola Kovačević – leader of the Auditing Board and member of Senate, Phd Branislav Radulović – member of the Auditing Board has adopted the Final Report on Follow up Audit of Institution for Execution of Criminal Sanctions.

The follow up audit has assessed that the Institution for Execution of Criminal Sanctions implemented two of seven audit recommendations, one as partly implemented and four recommendations as not implemented. This figure implies that the audited entity did not implement most of audit recommendations.

The audited entity implemented the recommendations related to: payment of own revenues on the Consolidated account of the State Treasury and adoption of internal rules to restrict mobile phone bills and fuel costs.

The audited entity partly implemented the recommendation related to payment of expenditures in line with the approved Budget Plan.

The audited entity did not implement the recommendations related to: recruitment and calculation of salaries; advance payment to suppliers; harmonization of record-keeping of the expenditures with the General Ledger of the State Treasury and harmonization of the procurement of goods, services and works with the Law on Public Procurement.

The final Follow up Audit of Institution for Execution of Criminal Sanctions has been published at the official web site of the State audit institution.

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

Follow up audit report of the Institution for Execution of Criminal Sanctions (mne)