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THE COUNTRY: ECONOMIC POLICY MANAGEMENT OF THE STATE FUNDS AND PROPERTY A large problem in Montenegro nowadays is the manner of functioning of public enterprises that inherited a manner of management from the period of transition during the nineties, when transparency and public work almost did not exist, and the level of misuse of job position and public resources reached its peak. The next examples of the functioning of public enterprises are the models by which most of them function today, by which, despite failure to comply with the law, such acting does not imply any responsibility. This depicts a lack of power of Montenegrin institutions in the best manner. Public enterprise National Parks spent without documentation and without control The National Audit Institution gave a negative opinion on the finances and audit of regularity of the annual financial report of the public company, National Parks of Montenegro, for 2014, and defined that this company presented data through this report that did not match with the real situation. National Parks of Montenegro showed almost 159,000 euros less cash during 2014 and 1.7 million less capital value. The largest problem was treasury operation, especially in National Park Durmitor and NP Biogradska Gora, where it was revealed that the Law on Prevention of Illegal Operations was not respected in specific cases and that the full amount of payments was not paid via accounts and that there were no internal controls of treasury operations. The National Audit Institution made a record 50 recommendations in the report to Public Enterprise National parks, 13 related to income statement, nine on internal control and accountant system, eight on treasuries, five on employment and procurement, four on balance sheet, and two on financial reports, business expenses, and trials. More than 15,000 euros justified by non-fiscal receipts The national enterprise National Parks justified expenses with non-fiscal receipts: fuel – 4,200 euros, transportation costs – 2,409 euros, representation costs – 3,837 euros, equipment maintenance – 881 euros, office material – 418 euros, hygiene material – 672 euros. Payments based on non-fiscal receipts without data on type of goods were 2,822 euros. 49
10 YEARS OF INDEPENDENCE - INSIGHT VIEW Employment of people not in accordance with the law This public company made unacceptable breach of the law while employing people. In cases of 12 employees it was determined that the company failed to act in accordance with Article 16 of the Law on Labour, which provides that “an employment contract may be concluded with a person who fulfills general conditions stipulated by this law and special conditions prescribed by law, other regulations and systematization act,” and which is related to possession of evidence on general abilities, required work experience, or written confirmation of work experience, a certificate on finished education, or appropriate qualifications, knowledge of English language, computer skills, etc. The company paid by cash, based on the five service contracts, the amount of 1,550 euros. The company made service contracts for works under its competences, which is contrary to the provisions of regulations governing labor relations, and to the Law on the Prevention of Illegal Business and the Rulebook on the Cash Business. 2014 Real costs defined by National Audit Institution Expenses presented by National Parks Statements on changes in equity and reserves 2,563,840 euros (60% of stated) 4,266,430 eura Values of enterprises’ means NAI did not receive explanation for difference of 16,926 euros According to the above mentioned, competent collegium of National Audit Institution, gave negative opinion on financial audit and audit on regularity of annual financial report of the Public enterprise National parks of Montenegro for 2014. At the end of last year, Special Public Prosecution Office formed the case for operating of National parks of Montenegro, and according to the report of National Audit Institution. The case is in investigating phase, according to the latest available data. 50 2013 – 1.5 million euros 2014 – 1.48 million euros Report about the cash flows 317,606 euros (double) 159,033 euros Cashbook / cash payments in the name of personal incomes of employees Cashbook / cash payments for other fees Source: the Report of National Audit Institution NAI registered the amount of 21,604.91 euros for which did not exist adequate documentation explaining the payment and money flow No additional documentation for payment of 3,131 euros. Payments in the amount of 2,944 euros were made only according to lists or documents without additional acts (Decisions) of the director, which approve mentioned payments 106,334 euros 8,654 euros
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