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NewsAdverse opinions on financial and regularity audits

Adverse opinions on financial and regularity audits

The State Audit Institution (DRI) has given negative opinions on the financial and regularity audits of the proposed law on the final statement of accounts of the budget of Montenegro for the last year.

The financial audit has established that the proposed law on the final statement of accounts of the budget contains identified errors in the financial report that have a material and pervasive effect on the financial report.

The regularity audit has determined that the consumer units did not, in all materially significant aspects, harmonize their business activities with legal and other regulations that regulate budget operations in Montenegro, and accordingly the competent Board has given and adverse opinion.

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