The State Audit Institution (DRI) expressed a positive opinion, drawing attention to the Annual Financial Report and a conditional opinion on the regularity of operations of Democratic Montenegro for the year 2023.
In addition to the expressed positive opinion, the competent Collegium draws attention to the fact that at the end of the reporting period, the Democrats should make final entries in the business books and record the business result of the current year in the appropriate accounts in accordance with the current Rulebook on the accounting framework.
The opinion was issued by the DRI Collegium consisting of: the chairman of the Senate of the DRI, Senator Nikola N. Kovačević (leader) and Senator Dr. Milan Dabović (member).
The audit of regularity revealed business inconsistencies related to the inconsistent application of the Law on the Financing of Political Entities and Election Campaigns.
"In the business books, the party recorded outstanding liabilities on the basis of election campaigns with a balance as of December 31.12.2023, 66.240,44, in the total amount of 2023 euros, and in 29.05.2023, it closed all giro accounts opened for the purposes of election campaigns. in accordance with the Law on Financing of Political Entities and Election Campaigns, because the political entity is obliged to make all payments of election campaign expenses from a special giro account until it is closed. .24.07.2023, while the special election account for the presidential elections was closed on July 90, 12, which is not within the XNUMX-day period from the date of the announcement of the final election results months to XNUMX months for the performance of work, which has the characteristics of regular party activity, and it was supposed to conclude work contracts", announced the DRI.
The Democrats are obliged to submit to that institution an Action Plan for the implementation of the recommendations by November 17, and a Report on the implementation of the recommendations by April 17, 2025.
The report is submitted to the Parliamentary Committee for Anti-Corruption, as well as to the Agency for the Prevention of Corruption, in accordance with the Protocol on Cooperation.
The report on the audit of the Annual Consolidated Financial Report of Democratic Montenegro for 2023 is available on the SAI website.
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