The State Audit Institution (DRI) gave a negative opinion on the regularity of the operations of the Health Institution of the Pharmacy of Montenegro "Montefarm".
The SAI announced that a financial audit was also carried out, and that the opinion was positive.
The SAI, among other things, determined that the subject of the audit should regularly adopt work and development programs, adopt an internal procedure that would regulate the way of calculating, collecting and recording its own income, as well as that the write-off of medicines and medical devices should be carried out on the basis of the decisions made by the director with previous proposal of the census commission.
"The subject of the audit should, in accordance with the recommendation of the SAI, provide in the Rulebook on the systematization of jobs the same length of necessary work experience, as a special condition of work, for employees in the title of head of the Sector and to include in the Rulebook on the systematization of jobs in the pharmaceutical health care sector all pharmacies that operate within the ZUACG 'Montefarm'", announced DRI.
"Montefarm" should also make payments of fees and other income to the members of the Board of Directors based on the decision made by the authority or work body that appointed them, conclude work contracts in accordance with current legislation, adopt an internal procedure that would regulate the costs of representation and the like .
According to the findings of the SAI, "Montefarm" should also control the incoming invoices, document the payments made under the cession agreement, so that each cession agreement should contain the number, date and amount of the invoices that are paid by cession, adopt a management improvement plan and control, establish a risk register and appoint a person to coordinate activities on the establishment of the risk management process.
Also, "Montefarm" should establish a double signature system in which a financial obligation cannot be assumed or a payment made without the signature of the head of the entity and the head of the financial department or another authorized person and, in accordance with the Law on State Property, submit data on movable and immovable property to the authority administration in charge of property affairs for the purpose of keeping the Real Estate Register, i.e. accounting records of movable property.
SAI made 36 recommendations with the aim of improving the operations of the controlled entity and eliminating established irregularities
"The financial audit established that the financial reports were prepared in accordance with the prescribed financial reporting framework, while the regularity audit established that ZUACG 'Montefarm' financial transactions and business activities, in all material aspects, did not comply with the Law on Management and Internal Controls in the Public Sector , the Law on State Property, the Law on Public Procurement, the Law on Obligations, the Regulation on the way of keeping records of movable and immovable property and the inventory of state-owned property and other regulations that have been identified as criteria for the audit in question. Accordingly, the competent DRI Board made 36 recommendations with the aim of improving the operations of the controlled entity and eliminating established irregularities," said the SAI.
The opinion was issued by the competent DRI Collegium, consisting of: manager Branislav Radulović and Milan Dabović, senator - member of the Collegium.
"Montefarm", as the subject of the audit, is obliged to report to the SAI by June 27, 2024, on the measures taken based on the prepared and submitted recommendations.
The report of the SAI on the audit of the Annual Financial Report and regularity of operations of "Montefarm" for 2022 was submitted to the Parliamentary Committee for Health, Labor and Social Welfare, to the Ministry of Health in order to take measures within its competence, as well as to the Supreme State Prosecutor's Office, in accordance with the Protocol on the Cooperation of the SAI and the State auditing institutions.
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