Centre for Civic Education (CCE) analysed the reports of the State Audit Institution (SAI) on the audit of the annual consolidated financial statements of political parties and citizens’ groups for 2023. The analysis focused on the assessment of financial audits and the audits of the regularity of operations of political entities, as a continuation of previous research covering 2020, 2021, and 2022.
This overview for 2023 covers 10 political parties and citizens’ groups whose reports were available on the SAI website: Social Democrats of Montenegro (SD), Europe Now Movement (PES), United Montenegro (UCG), Social Democratic Party (SDP), Bosniak Party (BS), Civic Movement “Durmitor Initiative”, National Albanian Union, Citizens’ Union CIVIS, Democratic Montenegro (Democrats), and the Justice and Reconciliation Party (SPP).
The SAI gave the worst ratings – a double negative opinion – to three political parties: Bosniak Party, CIVIS, and Party of Justice and Reconciliation. Additionally, three political entities received a double conditional opinion: United Montenegro, National Albanian Union, and CM “Durmitor Initiative”.
Two political parties received a positive conditional opinion – SDP and Democrats. One political entity received apositive-negative opinion (PES), while the Social Democrats of Montenegro received a double positive opinion, making them the best-rated political party in the financial reporting section for 2023.
In comparison to the previous analyzed period, i.e., the last four years, three political groups – CM “Durmitor Initiative”, National Albanian Union, and CIVIS – had their first audit this year. However, some of the larger entities were not included.
In qualitative terms, compared to the earlier analyzed period, some parties maintained the same ratings, some made progress, and others regressed. More precisely, SDP and the Party of Justice and Reconciliation mostly stayed at the same level as in previous years. Meanwhile, three parties made progress compared to previous reports – SD, UCG, and PES. On the other hand, two parties regressed compared to earlier reports – BS and Democrats.
These ratings reflect changes in transparency and financial management within political parties, offering insights into their consistency, improvements, or potential shortcomings in their operations.
Nikola Đurašević, Program Associate