The executive director of the local public broadcaster Radio-Television Podgorica (City RTV), Vladimir Otašević, paid a variable part of his salary to his employees last year without the consent of the authorities, according to a report by the State Audit Institution (DRI).
That local company did not provide the auditors with access to Otašević's employment contract, his salary statement, or any supporting documentation related to the competition for executive director.
The auditors found a number of irregularities, which is why the competent board of the State Audit Office gave a qualified opinion on the Annual Financial Report and a negative opinion on the regularity of the operations of the City RTV.
The audit was led by the Chairman of the Senate of the State Audit Office, Senator Zoran Jelić.
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The report will, it is stated, be sent to the City RTV Council, as the governing and management body, the Capital City Assembly as the founder, the Ministry of Culture and Media, the Supreme State Prosecutor's Office of Montenegro, and the Committee on Economy, Finance and Budget of the Parliament of Montenegro.
Although they held a session yesterday afternoon, members of the City Council did not put a discussion on the DRI report on the agenda.
Variables without agreement do not yield the Otašević contract
"During the year, the company paid employees compensation based on work results. Payments were made with a written decision of the executive director. Pursuant to Article 21 of the Law on Salaries of Employees in the Public Sector, the conditions and manner of exercising the right to a variable part of the salary for employees in an institution founded by a local self-government are determined by an act of the competent body of these legal entities with the consent of the Government, after obtaining the opinion of the Ministry. The company did not have the consent when making the payment, but instead paid the variables to employees based on decisions made by the executive director," the report states, and the City RTV was recommended to adopt an act on the conditions and manner of exercising the right to a variable part of the salary for employees with the consent of the Government, after obtaining the opinion of the Ministry of Finance.
On May 16, a refund was made of the money that Otašević had been paid in the last quarter of last year, during his temporary inability to work, when he was supposed to receive 70 percent of his salary, the auditors concluded.
The SAI report also states that there is no defined contractual salary in that company.
"According to the Decision on the Appointment of the Executive Director, the Executive Director meets the requirements set forth in Article 45 of the Decision on the Establishment of the Company, however, the auditor was not provided with an employment contract, a salary certificate, or accompanying documentation related to the competition," it was emphasized.
It is also emphasized that during 2024, and in accordance with the decision of the City RTV Council, the Deputy Editor-in-Chief is authorized to undertake necessary actions and tasks within the competence of the Executive Director during his absence in order to continue uninterrupted functioning.
"A review of the accounting documentation established that the salary calculation for the period of absence from work was not in accordance with the Law on Mandatory Health Insurance. On 2 December 12, the Executive Director sent a letter No. 2024/1595 to the financial and accounting department requesting that a calculation of 24 percent of his salary be made for the period of his temporary inability to work in accordance with the Law, in order to refund the money that was paid to him in the name of salary in the period from 70 September to 10 November 09. The refund was made on 10.11 May 2024 based on the calculation made by the financial and accounting department of the company," the SAI report states.
The auditors also warn that the City RTV "cannot use funds from the founder's budget to finance commercial audio-visual services."
"...And it is obliged to keep separate accounting for the provision of public services from the provision of commercial audio-visual services. The company, in accordance with the Law on Audio-Visual Media Services and the Decision on Establishment, is obliged to keep separate accounting for the provision of public services from the provision of commercial audio-visual services. However, the company only separated income based on commercial services and based on the provision of public services within the scope of income," the auditors specify and add that the City RTV should adopt and apply a special methodology for keeping separate accounting, that is, to more closely prescribe accounting records for the provision of public services, which would be separated from the provision of commercial audio-visual services.
Some were hired by the director, some were vetted by a committee
The report also states that the City RTV has 99 permanent employees and nine temporary employees. It is emphasized that the Program Sector has more employees than stipulated in the regulations.
"During 2024, 27 people were employed. When public advertising is carried out, a Candidate Selection Committee is formed in the company for most public advertisements, which reviews applications, checks work skills and selects candidates for employment," the report states.
The City RTV, the auditors point out, has a signed agreement on the assignment of workers with a temporary employment agency, under which six employees were assigned during 2024: three journalists, one show author, one program producer and one journalist - reporter.
"The audit determined a larger number of seconded workers than was envisaged in the agreement, and no annex to the agreement was drawn up on the same. Public announcements previously lasted about three days, and in 2025 the deadline was changed to eight days. During the public announcement and during the employment procedure, irregularities were recorded, such as the fact that the company formed a Committee for the Verification of Competencies for some positions, and for some it did not, but rather a candidate was selected only by decision of the executive director or authorized representative, which was noted in the case of positions that had already been filled by the systematization act...", it was noted.
The City RTV, auditors claim, does not keep adequate records of employees, which should contain data on employees.
"A detailed review of the existing documentation for 50 employees in the company concluded that it is not kept in the files intended for that purpose, that it is not adequately archived in the legal department, that it is not complete and does not contain the chronologically necessary data related to the work experience of the employees (documents relevant to the performance of the duties of the job; related to the establishment of employment and assignment and earnings, proof of acquired professional qualifications...)", states the SAI report.
It is also stated that the personal documentation of employees is at the disposal of the Financial and Accounting Department, which also performs legal affairs, due to which errors and omissions were noted in applications for vacant positions and employment contracts, as well as incomplete and inaccurate data in work books.
Advance payments from business cards, fuel...
The auditors also note that three employees requested and were approved for advance payments last year.
"The employee (producer-organizer) applied for an advance payment of 1.000 euros due to family reasons, which he would repay in monthly installments. The same was approved. The executive director applied to the Council several times during the year with a request for an advance payment of his salary, which he would repay within a period of five months from the date of payment. During 2024, he was paid an amount of 3.920,60 euros, of which 110,6 relates to a travel order, and the amount of 3.300 was paid from a business card that only he uses. The editor of an educational, film, documentary and cultural and entertainment program applied several times during the year with a request for assistance. The application does not state the reason for the advance payment. During 2024, he was paid an amount of 3.000 euros," the DRI report states.
The auditors also state that the approved amounts were paid to employees through accounts.
"The remaining total amounts that employees are required to continue to repay monthly amounted to 2.133 euros, as shown in the general ledger (balance) at the end of December 31, 12. From the above, it can be concluded that the Company did not act in accordance with the Internal Cash Management Instructions," it states.
When it comes to the use of official vehicles, the auditor notes that the Regulation on the conditions and manner of use does not set a fuel consumption limit.
"...A review of the submitted fuel consumption invoices shows that during 2024, the company used fueling services for four passenger vehicles - three official and one private car. This is the vehicle of an employee who used his own car for official purposes during 2024 due to his place of residence on the Podgorica - Nikšić route. He had a card with which he filled his own car with fuel and submitted signed fiscal invoices to the Service for Normative-Legal, Financial, Accounting and General Affairs on a monthly basis for payment," the auditors note.
They warn that the City RTV has not issued a written document approving the employee's right to fuel services, and the auditors were not even presented with approval for the use of a fuel card.
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