During 2022, the Board of Directors of "Montefarm" sat only three times, but they received compensation for their work for each month during that year. A total of EUR 67,8 thousand was paid in the name of compensation, of which EUR 49,5 thousand was the net amount paid to the president and board members.
This, among other things, is stated in the report of the State Audit Institution (DRI) on the audit of the annual financial report and regularity of operations of the Health Institution of the Pharmacy of Montenegro for the year 2022.
The SAI gave a positive opinion on the Annual Financial Report of "Montefarm" for 2022, and a negative opinion on the regularity of operations.
Through the regularity audit, it was determined that "Montefarm" financial transactions and business activities in all material aspects did not comply with several laws - 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, and The Regulation on the manner of keeping records of movable and immovable property and on the inventory of state-owned property...
The competent DRI Collegium, which was headed by a senator Branislav Radulović and member Milan Dabović, gave "Montefarm" 36 recommendations.
In relation to the work of the Board of Directors, the SAI gave a recommendation that the payment of compensation and other income to the members of the Board should be based on the decision made by the authority, that is, the work body that appointed that Board.
The state audit, among other things, established that "Montefarm" concluded work contracts with 37 persons, and that these contracts were concluded with a description of the jobs that fall into the employer's core business.
"Which had to be systematized in the Rulebook on the internal organization and systematization of the audited workplaces", the audit states and adds that it is possible to conclude work contracts "only for the provision of services that are not provided for workplaces within the Rulebook".
"It was established that the subject of the audit hires executors under work contracts full-time and for a longer period of time. This way of engaging people leads to negative consequences that are reflected in legal and social insecurity, which can ultimately lead to a judicial epilogue," the document says.
"Montefarm" has, it is added, hired 145 persons through agencies for the temporary assignment of employees, for whom, on the basis of wages and taxes and contributions to personal income, about 1,074 million euros have been paid. According to the document, these persons are employed through the agencies "Nice Job" and "Gi Group Outsourcing".
The board of directors, it was determined during the audit, did not make a decision on such employment. "Montefarm" was recommended not to engage intermediaries during employment, for those positions that are foreseen by systematization, and relate to the employer's regular activities.
It was also established that "Montefarm" did not pass an internal act regulating issues related to the use of funds intended for the representation, although they were obliged to do so, in accordance with the Law on Management and Internal Controls in the Public Sector.
In addition, it was found that "Montefarm" did not pass an act that would regulate the rights, limitations and justification of the costs of corporate social responsibility and sponsorships, so a recommendation was made in that direction as well.
In 2022, the costs of corporate social responsibility and sponsorship amounted to 9.807,14 euros.
In the audit process, it was also established that during the destruction of expired covid vaccines and covid tests, no decision was made beforehand. The value of the pharmaceutical waste that should have been destroyed, according to the audit, is over 4,6 million euros.
"In the Minutes of December 14, 2022, the commission stated that it is necessary to dispose of and destroy vaccines in the amount of 3.092.881 euros, obtained on the basis of donations, and vaccines and tests acquired at the conclusion of the Government, in the amount of 989.514,51 euros, from the warehouse. related to vaccines (Gam - COVID - Vac Component, Pfizer) and tests (Novel Neutralizing antibody detection kit Elisa) in the amount of 529.864 euros. De-registration was carried out in the general ledger based on the proposal for write-off from the Commission Minutes and the letter from 'Hemosan Eco Service' with evidence of the destruction of pharmaceutical waste, with the fact that the de-registration in the general ledger was not preceded by the adoption of the Director's Decision as a management body, considering that it is about the write-off of expired vaccines and tests in the total amount of 4.612.259,51 euros", the audit states.
"The subject of the audit should write off medicines and medical devices (higher value) on the basis of the decisions made by the director with the previous proposal of the census commission...", one of the recommendations reads.
DRI recommended "Montefarma" to provide the same length of necessary work experience in the Rulebook on the systematization of jobs, as a special condition of work, for employees in the position of sector managers, and to include in the Rulebook in the Pharmaceutical Health Care Sector all pharmacies that operate within that institutions.
In addition, it should also 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...
"Montefarm" is obliged to report to the SAI by June 27 about the measures taken in relation to the given recommendations.
The audit report was submitted to the Committee for Health, Labor and Social Welfare of the Parliament of Montenegro, the Ministry of Health and the Supreme State Prosecutor's Office.
Questionable contract for a pharmacy in Kruševac
The Supreme Audit also established that ZU Apoteke Crne Gore "Montefarm" did not adopt the Rulebook on property records, and, among other things, the responsible person at the time of the audit, for the purpose of keeping the Real Estate Register, i.e. accounting records of movable property, did not submit data on movable and immovable property. , to the administrative body responsible for property affairs.
The state auditors were given a number of immovable property sheets, and specifically for LN 185 - Kruševac (pharmacy in Podgorica, prim. nov), the auditors state that it refers to the building and the land, that the LN stated that the land was given for the use of "Montefarm ” for the period from January 26, 2005 to December 31, 2009.
"It is questionable whether the Government of Montenegro extended the right to use the land next to the building to the subject of the audit after 2009, because there is no information about the extension in the Real Estate List No. 185. An inspection of the Electronic Cadastre found that there are active requests for the registration of the building in 2023".
In "Montefarm", the document says, at the time of the audit they did not even have an act on the conditions and manner of using official vehicles.
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