The Municipality of Bar has appointed heads of bodies and services in the status of acting (vd) for a period longer than six months, which is not in accordance with the Law on Local Self-Government, the State Audit Institution (SAU) announced today.
The SAI announced that the competent collegium, which managed the audit in question, consisting of: member of the SAI Senate, Vesna Mihailović (head of the Collegium) and President of the SAI Senate, Siniša Čađenović (member of the Collegium), expressed a positive opinion on the financial audit and a qualified opinion on the audit of the regularity of the Municipality's operations.
"The financial audit of the final accounts of the budget of the Municipality of Bar for 2024 determined that the financial statements for 2024 were prepared in all material aspects in accordance with the applicable financial reporting framework, and in accordance with the above, the competent collegium expressed a positive opinion on the financial audit. The audit of the regularity of the Decision on the Final Accounts of the Budget of the Municipality of Bar for 2024 determined that the Municipality did not harmonize its business activities with legal and other regulations in all aspects. The audit identified cases of non-compliance with: the Law on Local Self-Government, the Law on Civil Servants and Employees, the Law on Tax Administration, the Law on Labor, the Law on State Property, the Rulebook on the Method and Deadlines for Conducting an Inventory of Assets and Liabilities for Legal Entities and the Rulebook on the Unified Classification of Accounts for the Budget of Montenegro and Municipal Budgets, which individually or collectively have a material but not pervasive effect, on the basis of which the competent Collegium expressed a qualified opinion on the regularity audit," the SAI statement states.
The tax authority added that in the area of public revenue collection, it was determined that the Municipality does not keep records of the value of claims based on decisions on forced collection, as well as the amount of claims collected on this basis, while the decisions for compensation for communal equipment of land are not aligned with the Order on the Method of Payment of Local Public Revenue, because according to the same, the principal debt and interest are paid into the same account.
"Regarding the collection of own-source revenues, it was determined that the Department for Local Public Revenues, as of 31.12.2024, was staffed with 27 employees, i.e. that 19 positions related to the determination, control and collection of tax obligations towards the Municipality were not filled in the Department, and it was recommended to the Municipality to fill the aforementioned positions. In the area of labor relations, it was determined that the Municipality appointed heads of bodies and services in the status of acting officers for a period longer than 6 months, which is not in accordance with Article 124 of the Law on Local Self-Government. It was also determined that the Municipality should harmonize the Decision on Local Communities with legal regulations and that it employs secretaries of Local Communities in accordance with the Law on Local Self-Government, the Law on Civil Servants and State Employees and the Labor Law, as a rule based on public advertising," the SAI statement states.
As stated, the municipality concluded service contracts for jobs determined by the act on internal organization and job classification.
"During 2024, 73 contracts for services were concluded for jobs stipulated in the act on internal organization and job systematization. The municipality was recommended to conclude contracts for services only for performing jobs that are outside the regular activities of the employer, that is, for performing jobs that are not stipulated in the Rulebook on internal organization and job systematization," the statement reads.
The SAI pointed out that, in relation to the eight issued recommendations, the Municipality is obliged to develop and submit to the SAI an Action Plan for the implementation of the recommendations by March 11, 2026, and a Report on the actions taken based on the developed and submitted recommendations by July 31, 2026.
"The final report on the audit of the Final Account of the Bar Municipality Budget for 2024 was submitted for information to the Bar Municipality Assembly in order to take measures within its jurisdiction, as well as to the Ministry of Finance and the Ministry of Public Administration as bodies that supervise the work of local self-governments. The Final Report was also submitted to the Committee on Economy, Finance and Budget of the Parliament of Montenegro and the Union of Municipalities of Montenegro. The interested public can familiarize themselves with the content of the final Report on the Audit of the Final Account of the Bar Municipality Budget for 2024 on the official website of the State Audit Office www.dri.co.me," the statement concludes.
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