The State Audit Institution (DRI) published the Report on the Audit of the Annual Financial Report of the Public Institution Film Center for 2022, in which a positive opinion on the financial report and a conditional opinion on the compliance of operations with regulations were expressed.
"Through the financial audit of the Annual Financial Report of JU Film Center for the year 2022, the competent DRI Board has gained a reasonable belief that the Annual Financial Report for the year 2022 provides a true and objective presentation of reported receipts and expenditures in accordance with the accepted framework of financial reporting for the public sector. expressed a positive opinion on the financial audit, the competent Board of SAI draws the attention of the subject of the audit that, with the aim of a proper understanding of the financial report by the user, in the notes to the Statement of Cash Flows IV, information on cash inflows and outflows and cash balances that are shown in the Statement of the way funds are spent after the end of the fiscal year," announced the DRI.
They said that the review of the regularity of the Film Center's operations revealed inconsistencies in relation to the Rulebook on the unified classification of accounts for the budget of Montenegro and the budgets of municipalities, the Rules on the procedure, method and criteria for the implementation of tenders for co-financing complementary activities and the Law on Management and Internal Controls.
"The regularity audit established that the subject of the audit should provide records of expenditures in accordance with the Rulebook on the uniform classification of accounts for the budget of Montenegro and the budgets of municipalities, that funds for complementary activities are paid out on the basis of a public tender, in accordance with the Rules on procedure, method and criteria for conducting tenders for co-financing complementary activities as well as, in accordance with possibilities, to separate responsibilities related to execution, recording and control", it is added.
The opinion was issued by the DRI Collegium composed of: Branislav Radulović (head) and Nikola N Kovačević (member).
The Film Center, as the subject of the audit, is obliged to prepare and submit to the State Audit Institution an Activity Plan for the implementation of the recommendations by December 21, 20, and to report to the SAI by May 2024, XNUMX on the actions taken based on the prepared and submitted recommendations.
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