Don't have a user yet? Register here.
Forgot your password?

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

Beneficiary level: Country
Project status: Completed
Duration from: 2010-01-01
Duration to: 2012-06-01
DAC Income classification: Upper Middle Income Countries

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

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

 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.

SAIs connected to this project

  • Montenegro
How the project was initiated
Gender Relevance
Has the project/activity as an objective “the strengthening of the SAI Institutional Framework/ Independence”?
Contact person: Beneficiary SAI/Region/Committee
Source of funding
German Ministry for Economic Cooperation and Development (BMZ)
Other Source of funding
Contact person: Provider of support
Implementing agency(s)
Contact person: Implementing partner(s)
Mummert, Annette GIZ , [email protected]
Type of support
Stand alone project
Support modality
Support categories covered
Organisational capacity
Is support based on beneficiary SAI/INTOSAI region Strategic Plan?
Link to related projects/programs
No related projects/programs
Any other information