The Center for Civic Education (CCE) analyzed the reports of the State Audit Institution (SAI) on the audit of annual consolidated financial reports of political parties and citizens' groups for 2023, in the section on the assessment of financial audits and audits of the regularity of the work of political entities.
These reports are a continuation of previous research covering 2020, 2021, and 2022.
As stated by the CCE, this cross-section included 10 political parties and citizen groups whose reports were available on the DRI website: Social Democrats of Montenegro (SD), Europe Now Movement (PES), United Montenegro (UCG), Social Democratic Party (SDP), Bosniak Party (BS), Civic Movement "Durmitor Initiative", National Albanian Union, Citizens' Alliance CIVIS, Democratic Montenegro (Democrats) and the Party of Justice and Reconciliation.
"The DRI gave the worst rating, a double negative opinion, to three political parties: the Bosniak Party, CIVIS and the Justice and Reconciliation Party. Also, three political entities were rated with a double conditional opinion, the United Montenegro, the National Albanian Union and the GP 'Durmitor Initiative'," the statement signed by program associate Nikola Đurašević states.
Positive - conditional opinions, as announced, were given to two political parties, SDP and Democratic Montenegro. One political entity received a positive - negative opinion, PES, or a double positive opinion, the Social Democrats of Montenegro, who are also, as they said, the best rated political party in the financial reporting section in 2023.
"In qualitative terms, compared to the previously analyzed period, some parties maintained the same ratings, some advanced, and some regressed. More precisely, the SDP and the Party of Justice and Reconciliation remained mostly at the same level as in previous years. At the same time, three parties made progress compared to previous reports - SD, UCG and PES. On the other hand, two parties regressed compared to previous reports - BS and Democrats," the statement reads.
Đurašević said that these ratings reflect changes in the transparency and financial management of political parties, providing insight into their consistency, improvements or possible shortcomings in their operations.
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