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Published Audit Report of the Annual Financial Statement of the Ministry for sustainable development and tourism for 2015

Podgorica, 27th October 2016 – The State audit institution has conducted a financial audit and regularity audit of the Annual Financial Statement of the Ministry for sustainable development and tourism for 2015.

Based on conducted audit, determined factual state and upon the consideration of the audited entity's opinion on Preliminary Audit Report, the competent Auditing Board of the SAI comprising of Mr. Branislav Radulović, PhD (member of the Senate – Head of Auditing Board) and Milan Dabović, PhD (president of the Senate – member of the Auditing Board), has given an unqualified opinion with emphasis of matter on the Annual financial statement of the Ministry for sustainable development and tourism for 2015 and qualified opinion on compliance of its operations with the regulations.

The financial audit of the Annual Financial Statement of the Ministry for sustainable development and tourism for 2015 has found that the Annual financial statement, in all materially significant aspects gives a true and fair view of the reported receipts and expenditures in line with with accepted financial reporting framework.

The regularity audit of the operations of the Ministry for sustainable development and tourism for 2015 has identified non-compliance with the Law on the Budget and Fiscal Responsibility, 2015 Budget Law, Directions on State Treasury Operations, Rulebook on Unique Classification of Accounts for the State Budget, State Funds and Municipal Budgets, Law on labour, Law on Civil Servants and State Employees, Law on state property, Public Procurement Law.

The final Audit Report of the Annual Financial Statement of the Ministry for sustainable development and tourism for 2015 has been published at the official web site of the State audit institution.

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

Audit Report on Annual Financial Statement of the Ministry of sustainable development and tourism for 2015 (mne)