The State Audit Institution (DRI) expressed a positive opinion, drawing attention to the financial audit, and a negative opinion on the regularity of the operations of the Civil Aviation Agency for the year 2023.
The opinion was issued by the SAI Collegium responsible for auditing, consisting of: Nikola N. Kovačević (Chairman of the SAI Senate, Senator - head of the Collegium) and Senator Milan Dabović - member of the Collegium.
"The audit of regularity found inconsistencies in the operations of the Civil Aviation Agency with: the Law on Management and Internal Controls in the Public Sector, the Labor Law, the Law on Public Procurement, the Law on Employment Mediation and Rights During Unemployment, the Law on Personal Income Tax , the Law on Obligations, the Regulation on the Establishment of Internal Audit in the Public Sector, the Regulation on Reimbursement of Public Sector Employees' Expenses, the Regulation on the Sale and Leasing of State Property, the Regulation on Fees for Issuing Operating Licenses, Certificates, Approvals and Permits in air traffic," the announcement states.
The report of the SAI refers to the period when the ACV functioned for a long time without a director. The current director, Ivan Šćekić, covers that position from May 2024.
DRI writes that CAA achieved revenues in the amount of 2023 euros for 7.130.485,91, which is 1.457.860,91 euros or 20,45 percent more than the planned revenues, while expenses were realized in the amount of 4.639.656,25. 868.793,34 euros, which is 16,56 euros or XNUMX percent less than the planned expenditures.
"In the field of employment, a certain number of persons were employed without prior public advertisement of the vacant position. Employment contracts with employees do not contain the amount of the coefficient, that is, they do not contain all the elements prescribed by the Labor Law. During 2023, the Agency concluded work contracts with the same to executors during the period of continuous employment for up to 12 months during the year, for the performance of work for which an employment relationship is based or which can be classified under systematized positions. Also, the Agency did not present evidence of the work-legal status of persons engaged in work contracts, so that the SAI could not determine the correctness of the calculation of tax liabilities on the paid benefits. Overtime work is not organized in all aspects in accordance with the provisions of the Labor Law," said the SAI.
They also state that the Agency did not state in the Report all direct procurements in the value of at least 8.383,64 euros, which refer to representation services, hotel accommodation services and travel health insurance services.
"The Agency sold an official vehicle without the consent of the Government of Montenegro, which is contrary to the Regulation, which, among other things, stipulates the conditions for the sale of state-owned movable property. In order to collect claims, the Agency did not send reminders to customers or initiate court proceedings for collection receivables. It also performed an indirect write-off of receivables for passenger and goods fees in the amount of €174.955,78, which is applied when the real situation indicates that the receivable may be uncollectible in part or in its entirety," adds DRI.
They say that the SAI, in addition to the above, determined through an audit that the CAA does not have an established internal audit as of September 2022.
"Internal acts should regulate the method of allocating funds for the needs of search and rescue in aviation, as well as the possibility of training scholarships for persons who are not employed by the Agency. Accounting records are not connected to each other, which increases the risk of errors. By reviewing the summary monthly specifications, it was determined that they do not contain an overview of the payment of wages to employees for regular work and the payment of increases and/or salary supplements on a certain basis, that is, the salary structure cannot be determined on the basis of the same," states DRI.
The report on the revision of the Annual Financial Report of the Civil Aviation Agency for 2023 was submitted to the Assembly and the Parliamentary Committee for Economy, Finance and Budget.
CAA is obliged to submit to the SAI an Action Plan for the implementation of recommendations by October 13, and a Report on the implementation of given recommendations by March 13 of the following year.
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