The State Audit Institution (SAI) audited the annual consolidated financial statements of the Albanian Alternative for 2024 and expressed a qualified opinion on the report and an adverse opinion on the regularity of the party's operations for the aforementioned year.
The financial audit determined that the annual consolidated financial report of the Albanian Alternative for 2024 was not prepared and presented fairly and objectively in all material respects in accordance with the applicable financial reporting framework, the SAI announced.
They said that the party did not report expenses in the amount of 12.250,66 euros in its annual consolidated financial report.
The audit was managed by a collegium consisting of: Senate member Vesna Mihailović, head of the Collegium and member of the Senate, and SAI President Siniša Čađenović - member of the Collegium.
The regularity audit determined that Albanian Alternative did not comply with all financial and other activities in accordance with the legal and other regulations identified as criteria for the audit in question.
"The audit identified inconsistencies related to the inconsistent application of the Law on Financing Political Entities and Election Campaigns, the Law on Accounting, the Law on Personal Income Tax, the Law on Labor, the Law on Employment Mediation and Unemployment Rights, the Rulebook on the Method and Deadlines for Conducting an Inventory of Assets and Liabilities of Legal Entities, and accordingly, and bearing in mind that cases of inconsistencies, individually or collectively, have a pervasive effect, the competent Collegium expressed a negative opinion on the regularity of business operations," the statement reads.
In relation to the ten issued recommendations, the Albanian Alternative, as the subject of the audit, is obliged to develop and submit to the SAI an Action Plan for the implementation of the recommendations by March 11, and a report on the implementation of the recommendations from the audit report by August 11.
Due to the expressed negative opinion and identified irregularities, the audit report was submitted for information to the Parliamentary Committee for Political System, Judiciary and Administration of the Parliament of Montenegro, as well as to the Agency for the Prevention of Corruption, in accordance with the Protocol on Cooperation between the ASK and the SAI.
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