Finances of political parties through State Audit Institution reports

Centre for Civic Education (CCE) analyzed the reports of the State Audit Institution (SAI) on the audit of annual consolidated financial statements of political parties and groups of citizens for 2020, 2021, and 2022, regarding assessmen of financial audit and compliance audit of political entities.

The analysis covered 33 reports for 30 political parties and citizens groups available on the SAI website: Europe Now! Movement (PES), Democratic Alliance of Albanians (DSA), Movement for Pljevlja, Labour Party (RP), Socialists of Montenegro, Democratic Serbian Party (DSS), Civic Movement URA (URA), New Serbian Democracy (NSD), Democratic Party of Socialists (DPS), Group of Voters “Miodrag Daka Davidović – People’s Movement”, True Montenegro, Liberal Party (LP), United Montenegro (UCG), DEMOS, Movement for Changes (PzP), FORCA, I Choose Montenegro, Croatian Civic Initiative (HGI), Justice and Reconciliation Party, Group of Voters “Goran Božović”, Socialist People’s Party (SNP), Democratic People’s Party (DNP), Group of Voters “Arsenal for Tivat”, Albanian Alternative (AA), Democratic Party (DP), Group of Voters “Tivat Action”, Social Democrats of Montenegro (SD), Bosniak Party (BS), Democratic Montenegro (Democrats) and Social Democratic Party (SDP).

SAI published 10 reports for the same number of political entities as a result of their financial control for 2022. The worst-rated are the Democratic Alliance of Albanians with a double negative opinion and PES with a conditional-negative opinion. Furthermore, conditionally positive opinion were obtained by two parties (URA and RP), and a positive-negative opinion by three groups (Movement for Pljevlja, NSD, and Group of Voters “Miodrag Daka Davidović – People’s Movement”). The best-rated, with a double positive opinion, are the Socialists of Montenegro, DSS, and DPS.

For the finances of 2021, SAI checked 12 political entities, with the Justice and Reconciliation Party being the worst-rated for that year with double negative opinion from state auditors. Two parties each received a conditional-negative opinion (UCG and PzP), and a positive-negative opinion (DNP and True Montenegro). A conditional-positive opinions were obtained by five parties (LP, DEMOS, I Choose Montenegro, HGI, and SNP). On the other hand, the best opinions for that year – double positive – were received by FORCA and Group of Voters “Goran Božović”.

Furthermore, SAI checked the finances for 2020 of 11 political entities. The best-rated for that year, with double positive opinions, were the Democrats and DPS, while the the worst-rated, with conditional-negative opinions, were the Group of Voters “Arsenal for Tivat” and BS. SDP and SD received conditional-positive opinions, and double-conditional URA and Group of Voters “Tivat Action”. Three parties received positive-negative opinions (AA, DP, and NSD).

Overall, over these three years, SAI, through 33 reports for political entities, gave a total of two double negative opinions and seven double positive opinions. Additionally, they gave two double conditional opinions, five conditional-negative opinions, eight positive-negative opinions, and nine conditional-positive opinions.

This review of these documents was made through the CCE programme supported through the Core grant regional project SMART Balkan – Civil Society for a Connected Western Balkans, implemented by the Center for the Promotion of Civil Society (CPCD), the Center for Research and Public Policy (CRPM) and the Institute for Democracy and Mediation (IDM) and financially supported by the Ministry of Foreign Affairs of the Kingdom of Norway. The content of the text is the sole responsibility of the author and does not necessarily reflect the views of CPCD, CRPM, IDM, and the Ministry of Foreign Affairs of the Kingdom of Norway.

Nikola Đurašević, Programme Assistant