The State Audit Institution (DRI) announced today that the Senate of the DRI expressed a positive opinion with a focus on the financial audit and a negative opinion on the regularity of the operations of the Democratic People's Party (DNP) for 2021.
It was announced from the SAI that that institution published the Report on the Audit of the Annual Consolidated Financial Report of the DNP for 2021.
The president of the DNP is Milan Knežević.
"The State Audit Institution has carried out a financial audit of the Annual Consolidated Financial Report and an audit of the regularity of the Democratic People's Party for the year 2021. On the basis of the conducted audit, the established factual situation and the Audit Subject's Statement on the Preliminary Report of the SAI, the competent SAI Board composed of: Chairman of the Senate of the SAI, Senator "Nikola N. Kovačević - Head of the Collegium and Senator Dr. Milan Dabović - a member of the Collegium express a positive opinion with a focus on the financial audit and a negative opinion on the regularity of the operations of the Democratic People's Party for the year 2021," the SAI statement points out.
They added that the financial audit determined that the Annual Consolidated Financial Report of DNP for 2021 was compiled and presented in a fair and objective manner in accordance with the applicable financial reporting framework.
"In this regard, a positive opinion was expressed on the Annual Financial Report of the Democratic People's Party, drawing attention to the fact that the subject of the audit records in the business books all business transactions related to the fiscal year and that all expenses are justified with adequate and complete documentation, in accordance with the rules proper bookkeeping, in accordance with Article 20 of the Law on Accounting. The regularity audit determined that the subject of the audit did not harmonize all financial and other actions with the legal and other regulations that were identified as criteria for the audit in question. The non-compliance refers to the inconsistent application of the Law on the Financing of Political Entities and election campaigns, the Labor Law, the Law on Obligations, the Rulebook on the form, content, method of filling in and submitting a single form of report on the calculated and paid personal income tax and contributions for mandatory social security, the Rulebook on the method and deadlines for the inventory of assets and the obligations of legal entities, the Regulation on reimbursement of expenses of employees in the public sector," the SAI said in a statement.
They said that the final report on the audit of the Annual Consolidated Financial Report of the DNP for 2021 is intended for the management of the subject of the audit, the Parliament of Montenegro, the Agency for the Prevention of Corruption and other interested public.
"The subject of the audit is obliged to submit to the State Audit Institution an Action Plan for the implementation of the recommendations within 30 (thirty) days from the date of receipt of the Final Audit Report, and within six months, a Report on the implementation of the recommendations from the Audit Report. Due to the expressed negative opinion and established irregularities, the Board responsible for conducting the audit in question agreed that the final Report on the audit of the Annual Consolidated Financial Report of the Democratic People's Party for 2021 should be submitted to the Committee for Political System, Judiciary and Administration of the Parliament of Montenegro for review. cooperation between the Parliament of Montenegro and the State Audit Institution, the Final Report on the Audit of the Annual Financial Report of the Democratic People's Party for the year 2021, is submitted to the Parliament of Montenegro for perusal," the SAI said.
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