Summary

SAI Montenegro audited the execution of transfers to non-governmental organizations (NGOs) in 2022. Inter alia, auditors found that there was no financing by the Ministry of Finance and Social Welfare planned under the relevant budget item at all. According to amendments to the budget, the amount under this article increased to one euro for 2022, which did not correspond to the Decision on the allocation of funds for non-governmental organizations in 2022 in the amount of 650 thousand euros, including 430 thousand euros for financing inclusiveness issues. The auditors recommended that the Ministry of Finance and Social Welfare properly plan annual NGOs' financing, initiate changes in the Regulation on the election of NGO representatives in public administration bodies in order to hold public hearings during the preparation of laws and strategies. It was recommended that the Ministry of Health adopt an internal regulation clarifying the criteria for selecting officials for NGO project funding allocation committees.