Directorate-General for Agriculture and Rural Development (DG AGRI) conducted an audit pursuant to Article 50(1)(c) of the Financial Framework Partnership Agreement (FFPA) in Montenegro. The audit was conducted in two phases: a remote audit from 15 to 16 April 2025 focusing on the Audit Authority (AA), and an on-the-spot mission to Montenegro from 12 to 16 May 2025 focusing on the AA, the IPARD Agency, the IPARD Managing Authority, the National Authorizing Officer (NAO) and the Accounting Body.
The objectives of the audit were to review the work carried out by the AA and to obtain reasonable assurance on the functioning of the Internal Control Framework (ICF) in the IPARD authorities in Montenegro.
The Auditor General of the Audit Authority of Montenegro, Ksenija Barjaktarović, together with the Head and employees of the Department for Audit of the Program of Agricultural and Rural Development, were present during the entire mission and actively participated in achieving its goals and tasks.
Also, the re-performance of the AA’s on-the-spot check of one of the selected projects was conducted, going through the entire AA work process for that part of the audit.
The Audit Authority expressed its gratitude for the constructive cooperation and approach of the DG AGRI auditors.
