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Published Report on financial and regularity audit of Centre for social work for Municipalities Kotor, Budva and Tivat for 2019

Podgorica, 18th May 2020 - The State audit institution has carried out audit of the Annual financial statement and regularity audit of the Centre for social work for Municipalities Kotor, Budva and Tivat for 2019.

Based on the determined facts and upon consideration of the opinion of the Centre for social work for Municipalities Kotor, Budva and Tivat on the Preliminary audit report of the SAI, the competent Auditing Board consisted of member of Senate, Nikola  N. Kovačević, Head of the Auditing Board and member of the Senate, Branislav Radulovic, PhD, a member of the Auditing Board, has expressed unqualified opinion on Annual Financial Statement of the Centre for 2019 with emphasis of matter and qualified opinion on regularity audit.

The Centre should keep proper records of all business transactions in the General Ledger and state them in the Annual financial statement in line with the Rulebook on the Manner of Drafting, Compiling and Filing Financial Statements of the Budget, State Funds and Local Self-Government Unit.

Non-compliance cases of the operations of the Centre for social work for the Municipalities Kotor, Budva and Tivat for 2019 with the laws and other legal regulations identified as criteria for the given audit refer to improper implementation of the following: Law on public sector management and internal control; Law on public procurement; Law on labor; Law on personal income tax; Decree on office operations; Regulation on manner of keeping the records of movable and immovable property and inventory list of the property in state ownership; Rulebook on the Manner of Drafting, Compiling and Filing Financial Statements of the Budget, State Funds and Local Self-Government Unit and Rulebook on Unique Classification of Accounts for the State Budget, State Funds and Municipal Budgets of Montenegro.

The State audit institution has published the Report on financial and regularity audit of Centre for social work for Municipalities Kotor, Budva and Tivat for 2019 at the official web site of the Institution www.dri.co.me.