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Published Report on the Audit of the Annual Financial Statement of the State Archives of Montenegro for 2017

Podgorica, 17th October 2018 – The State audit institution has performed the financial audit of the Annual Financial Statement and regularity audit of the State Archives of Montenegro for 2017.

Based on conducted audit, established facts and deliberations of the audited entity's Opinion regarding the SAI Preliminary Report, the competent Auditing Board comprised of a member of the Senate PhD Branislav Radulović, Leader of the Auditing Board and member of the Senate, Radule Žurić, a member of the Auditing Board, has expressed unqualified opinion with emphasis of matter on the Annual Financial Statement and unqualified opinion with emphasis of matter on compliance of the business operations of the audited entity with legal regulations.

The competent Auditing Board has gained reasonable assurance that the Annual Financial Statement of the State Archives of Montenegro for 2017 contained fair and objective presentation of the expressed receipts and expenditures with the applicable financial reporting framework for the public sector.

The regularity audit of the business operations of the State Archives has found that materially significant non-compliances in relation to set criteria for regularity audit were not identified. According to this, the competent Auditing Board has expressed unqualified opinion with emphasis of matter on compliance of the business operations with the Law on budget for 2017, Rulebook on unique classification of the accounts for the Budget of Montenegro, budgets of municipalities and Law on professional rehabilitation and employment of the disabled persons.

The final Report on the Audit of the Annual Financial Statement of the State Archives of Montenegro for 2017 has been published at the official web site of the State audit institution.