Assistance in the development and implementation of a Supreme Audit Institution in Montenegro

Development of an independent Audit Office, whose rights and duties are established in the constitution and the relevant laws.
 
Objective

 In cooperation with the Audit Authority, the State Audit Institution (DRI) improves control over the use of public and EU funds in Montenegro.
 
Approach

 Parallel to the establishment of the Audit Authority and the provision of advisory services to it, the State Audit Authority (DRI) is receiving advice on the use of efficiency audits and organisational development (structural and operational development).
The close cooperation with the Bundesrechnungshof, Germany’s supreme audit institution, in earlier project phases will be continued. Regional expertise and international experience will also be increasingly harnessed in developing Montenegrin structures. Initial and further training and networking with auditing organisations of other accession candidates and EU members will also take place, as will networking with relevant EU agencies and authorities.
 
Results achieved so far

During the provision of advisory services to the State Audit Institution (DRI), work began on drafting a strategic development plan. In addition, an institutional instruction manual to standardise and improve the quality of audits was drafted. A department was set up with the specific purpose of implementing economic efficiency audits.
The Audit Authority to control EU funding was set up as an organisational unit within the DRI; institutional and organisational development has begun. The project has played a leading role in drafting the law which defines the legal status of the institution as an independent body outside the DRI.
The country’s official status as an EU accession candidate since the end of 2010 has increased the pressure for reform. The low level of resources and skills continues to present a challenge, as does the lack of political will in some instances, as these are delaying the implementation of the steps necessary for reform.