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Published Performance audit report „Efficiency of inspection surveillance in the field of organizing games of chance“

Podgorica, 16th July 2019 – The State audit institution has conducted and published the Performance audit report „ Efficiency of inspection surveillance in the field of organizing games of chance“. The audit objective was to determine efficiency of inspection surveillance over the legal entities dealing with organizing the games of chance and efficiency of inspection surveillance in the field of collection and control of budget revenues from concession fees for organizing games of chance.

Based on the conducted audit, established facts and opinion of the audited entities, the competent Auditing Board of the SAI with its members: PhD Branislav Radulović (head of the Auditing Board) and PhD Milan Dabović (member of the Auditing Board), has assessed that the inspection surveillance system in the field of organizing games of chance is not sufficiently efficient due the following reasons:

-         lack of the efficient system for planning inspection controls based on the risk analysis system and written procedures which determine the manner and procedure for proposing and adoption of the planning documents;

-         lack of efficient control that is the larger scope of control over calculation of concession fees for operating games of chance, collection of budget revenues from games of chance, surveillance over financial operation in accordance with the Law on accountancy which regulates the conditions and manner of keeping business books, compiling and presenting the financial statements, especially by the legal entities that have ceased to perform the activities of organizing the games of chance.

-         lack of activities in proposing and taking measures for improvement of the inspection surveillance.

With the aim to improve the efficiency of inspection surveillance by the Sector for inspection of games of chance and surveillance over players by the Games of chance Administration, the SAI has given the recommendations to the Ministry of finance (one), Administration for inspection affairs (seven) and Games of chance Administration (two).

The final Performance audit report „Efficiency of inspection surveillance in the field of organizing games of chance“ has been published at the official web site of the SAI.