Financial audit irregularities in Montenegro

The State Audit Institution (DRI) has identified significant financial irregularities within Montenegro’s state management. An audit of the proposed 2025 final budget law resulted in a negative opinion on the regularity of operations, citing material errors in financial reporting and the failure of state-owned companies to transfer profits to the state treasury. Specifically, Monteput failed to record or pay 3.64 million euros, and Airports of Montenegro failed to transfer 4.12 million euros in profits.

Further investigations into the Ministry of Health revealed missing traces of millions of euros, including funds transferred to the UNDP for a health system strengthening project that lacked proper economic documentation. Other identified issues include double-paid invoices, inconsistent salary records, and 56 irregular supplementary work contracts. The Ministry of Health has contested these findings, asserting that issues like double payments were “isolated administrative errors” that have been corrected, maintaining that all funds were managed transparently.

In the Ministry of Ecology, Sustainable Development and Northern Development, auditors identified that €763,800 intended for construction works was incorrectly recorded under consulting services, projects, and studies. Additionally, the ministry engaged 73 individuals through service contracts, paying approximately €453,727 in gross compensation for tasks often related to regular organizational functions.