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Public announcement

Podgorica, 12th february 2021 - The SAI Senate informs the public, audited entities and media representatives that having received notification from a certain number of state bodies and institutions (University, Health Fund, etc.) that a number of persons, who have not been  appointed as state auditors in the SAI in accordance with the Law, demonstrates themselves as state auditors, requests documentation for conducting audit procedures, signs minutes and performs other activities with the signature of the state auditor:

-Article 45, paragraphs 1 and 2 of the Law on the State Audit Institution ("Official Gazette of the Republic of Montenegro", No. 28/04, 27/06, 78/06, "Official Gazette of Montenegro", No. 17/07, 73/10, 40 / 11, 31/14 and 70/17) stipulates that the audit is performed by a state auditor who is solely employed on the basis of public announcement in the SAI. Paragraph 3 of the same article of the law stipulates that a person who, in addition to the general conditions determined by law, also meets the following requirements may be appointed as a state auditor: university degree, at least five years of work experience and passed the state auditor exam.

Individuals who have passed the state audit exam and have not acquired the status of state auditor in accordance with Article 45 of the SAI Law are not entitled to perform any activities from the mandate of the SAI, nor to sign any document as state auditors, especially not on the basis of concluded commercial contracts for the provision of services to third parties.

In addition to this, all audited entities are obliged to request from the individuals who demonstrate themselves as state auditors a written authorization signed and certified by the SAI and in case the one does not possess it to inform the SAI.