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Published Audit Report on Annual Financial Statement of the Agency for the protection of personal data and the free access to information for 2012

Podgorica, 13th June 2013 – Based on Annual audit plan for 2013, State audit institution of Montenegro has performed an audit of Annual financial statement of the Agency for the protection of personal data and the free access to information for 2012.

The subject to audit is Annual financial report and compliance of business operation of the Agency for the protection of personal data for 2012 with legal and sub-legal regulations.

The objective of the audit is to express an opinion on accuracy and reliability of the Annual financial statement of the Agency for the protection of personal data and regularity (compliance) of financial reported transactions.

The Institution has performed a financial audit of the Agency for the protection of personal data for 2012 which represents a comprehensive control of the Annual financial statements and compliance of its business operation with legal regulations.

Based on performed audit, determined factual state and deliberation on audit entity's opinion on the preliminary audit report, the competent Collegium has expressed an unqualified opinion (positive opinion) on accuracy of the Annual financial statement of the audited entity. Due to some substantial deviations determined by the audit related to application of the Public Procurement Law, Labor Law, Law on public internal financial control as well as determined deviations in keeping evidence of its property, competent Collegium has expressed a qualified opinion on compliance of the business operation of audited entity with legal and other regulations.  Due to the level of determined irregularities, the competent Collegium has given 4 recommendations.

The final Audit Report on Annual financial statement of the Agency for the protection of personal data and the free access to information for 2012 has been officially published at web site of the State audit institution of Montenegro.

Excerpt from the Audit Report on the Annual Financial Statements of the Agency for the Protection of Personal Data and the Free Access to Information for 2012

Audit Report on the Annual Financial Statements of the Agency for the protection of personal data and the free access to information for 2012 (mne)