Banner

Published Report on financial audit and regularity audit of the Agency for personal data protection and free access to information for 2018

Podgorica, 20th June 2019 – The State audit institution has performed financial audit and regularity of the Agency for personal data protection and free access to information for 2018.

Based on the established facts and the audited entity's Opinion to the SAI Preliminary Audit Report, the competent Auditing Board composed of a member of Senate, Nikola N. Kovacevic – leader of Auditing Board and a member of Senate, PhD. Branislav Radulovic – member of Auditing Board has expressed unqualified opinion with emphasis of matter on the Annual financial statement and qualified opinion on compliance of the operations of the Agency for 2018.

The financial audit has found that the Annual financial statement of the Agency for personal data protection and free access to information for 2018 is prepared and presented, in all material aspects in a fair and objective manner in line with the accepted financial reporting framework.

The regularity audit has found that the financial transactions and other activities of the Agency for personal data protection and free access to information are not, in all material aspects in line with the laws and other regulations identified as criteria for given audit. Non-compliances refer to improper implementation of the Law on public internal financial control, Law on public procurement, Labour Law, Law on personal income tax, Rulebook on unique classification of the accounts of the budget of Montenegro and budgets of municipalities.

The final Report on financial audit and regularity audit of the Agency for personal data protection and free access to information for 2018 has been published at the official web site of the State audit institution.