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Published Regularity Audit Report of Material Financial Operations of the Diplomatic Representative Bodies of Montenegro in the Republic of Serbia, Russian Federation and Kingdom of Belgium for 2016

Podgorica, 31st July 2017 – The State audit institution has performed a regularity audit of material financial operations of the Diplomatic representative bodies of Montenegro in the Republic of Serbia, Russian Federation and Kingdom of Belgium for 2016.

The given audit has covered material and financial operations of six diplomatic consular representative bodies including the Embassy of Montenegro in the Russian Federation, Embassy of Montenegro in the Republic of Serbia, Consulate General in the Republic of Serbia, Embassy of Montenegro in the Kingdom of Belgium, Permanent Mission of Montenegro to the EU and Mission of Montenegro to NATO. The audit has been carried out in the Ministry of foreign affairs and diplomatic representative bodies. In addition to the operations of the diplomatic representative bodies, the audit has also covered the activities of the Ministry related to the operations of the diplomatic representative bodies.

Based on established facts and upon consideration of the audited entities, the competent Auditing Board consisted of a member of Senate, Mr. Nikola  N. Kovačević – head of Auditing Board and a member of Senate, PhD Branislav Radulović – member of Auditing Board, has expressed qualified opinion on compliance of the operations of the audited diplomatic representative bodies with the regulations. The competent Auditing Board has expressed qualified opinion on compliance of the operations of the Ministry of foreign affairs with the regulations related to the audited diplomatic representative bodies.

The regularity audit of material and financial operations of the audited diplomatic representative bodies has determined non-compliances of the operations with the following regulations: Law on state property, Law on administrative fees, Decree on special supplement to basic salary, special reimbursement of expenses and other payments during the work in the diplomatic consular offices, Regulation on keeping records of movable and immovable assets and taking inventory of state‐owned property, as well as with the internal procedures.

Determined irregularities refer to the following:

-         Ministry of foreign affairs do not ensure keeping accounting records in a manner prescribed by the Internal financial reporting procedure;

-        During the audit process, the Ministry did not submit adequate evidence that it had carried out control of financial documents submitted by the diplomatic representative offices, as well as evidence that it had indicated the shortcomings in keeping the prescribed records and delivery of documents;

-        Ministry did not provide appropriate data on the assets of the diplomatic representative offices because such data are based on records submitted by the diplomatic offices that are incomplete and they do not contain all data on fixed assets;

-         Ministry had agreed that three audited diplomatic representative offices paid costs for leasing flats for employees in a higher amount of 46.142,67€ than the limit specified in the Regulation;

-         According to the Regulation on material and financial operations, the authorized office of the Ministry did not inform the diplomatic representative offices about the amount and purpose of the funds approved in the Budget for 2016

The Final Regularity Audit Report of Material and Financial Operations of the Diplomatic Representative Bodies of Montenegro in the Republic of Serbia, Russian Federation and Kingdom of Belgium for 2016 has been published at the official website of the State audit institution.

Regularity Audit Report of Material Financial Operation of the Diplomatic Representative Bodies of Montenegro in the Republic of Serbia, Russian Federation and Kingdom of Belgium for 2016 (mne)