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Published Audit Report of the Annual Financial Statement of the Ministry of health for 2016

Podgorica, 29th December 2017 – Pursuant to Article 9 of the Law on State audit institution and Decision of the competent Auditing board comprised of a member of Senate, Radule Žurić, head of the Auditing Board and a member of Senate, Nikola N. Kovačević, member of the Auditing Board, the State audit institution of Montenegro has carried out a financial audit of the Annual Financial Statement of the Ministry of health for 2016, including the Cash flow statement and Statement of outstanding liabilities as of 31st December 2016 and regularity audit by controlling compliance of the activities and financial transactions with the legal and sub-legal acts.

The financial audit of the Annual Financial Statement of the Ministry of health for 2016 has found that the financial statements of the Ministry of health for 2016 were, in all material significant aspects prepared in line with the applicable financial reporting framework and do not contain any material significant irregularities. According to this, the competent Auditing Board has expressed unqualified audit opinion.

The regularity audit has found that the business activities are not, in certain material aspects harmonized with the legal and sub-legal acts, governing budget operations in Montenegro. According to this, the competent Auditing Board has expressed unqualified audit opinion with emphasis of matter.

The final Audit Report of the Annual Financial Statement of the Ministry of health for 2016 has been published at the official web site of the State audit institution of Montenegro.

Audit Report of the Annual Financial Statement of the Ministry of health for 2016 (mne)