View
1
Download
0
Category
Preview:
Citation preview
MONTENEGRO
AUDIT AUTHORITY
RULEBOOK OF INTERNAL ORGANISATION AND
SYSTEMATISATION OF AUDIT AUTHORITY
Podgorica, November 2016
1
Pursuant to the Article 8, Paragraph 9 of the Law on Audit of European Union Funds
(„Official Gazzette“, no. 14/12 and 54/16), Auditor General with a previous consent of the
Government adopts:
RULEBOOK
OF INTERNAL ORGANISATION AND SYSTEMATISATION OF
AUDIT AUTHORITY
Article 1 This Rulebook shall lay down the internal organisation and systematisation of the Audit
Authority and shall define organisational units and their scope, job positions and recruitment
of trainees.
I ORGANISATIONAL UNITS AND THEIR SCOPE
Article 2 Organisational units under which activities from the competence of Audit Authority shall be performed are as follows:
1. Section for audit of the program – building institutions and strengthening
capacities; social and economic and regional development; employment, social policies, education, promotion of gender equality and development of human capacities;
2. Section for audit of the program of the regional and territorial cooperation; 3. Section for audit of the program of agriculture and rural development; 4. Administrative and Professional Service of Audit Authority
Article 3 1. In the Section for audit of the program - building institutions and strengthening capacities; social and economic and regional development; employment, social policies, education, promotion of gender equality and development of human capacities activities which are related to the following shall be carried out: preparation and
2
implementation of three-year audit strategies and annual audit work plans for IPA programs; performance of audits of management and control system, audits of samples of transactions and audits of annual financial reports or statements in compliance with the audit plan and internationally accepted audit standards in auditees involved in implementation of IPA II programs in the field of: building institutions and strenghthening capacities; social and economic and regional development; employment, social policies, education, promotion of gender equality and development of human capacities; performance of audit in auditees involved in implementation of programs under IPA Component III – Regional development and Component IV – Human Resource Development; preparation of annual opinion and annual audit activity reports and opinion on every final report on expenditure for the purpose of closing a specific program or its part; giving recommendations for improvement of management and control systems established for implementation of related programs and their follow-up and other activities from the scope of this Section.
Article 4 2. In the Section for audit of the program of regional and territorial cooperation, activities related to the following shall be carried out: preparation and implementation of three-year audit strategies and annual audit work plans for IPA programs of cross-border cooperation; performance of management and control system audit, audits od samples of transactions and audits of annual financial reports or statements in compliance with audit plan and internationally accepted audit standards in auditees involved in implementation of programs in the field of regional and territorial cooperation; preparation of annual opinion and annual audit activity reports and opinion on every final report on expenditure for the purpose of closing a specific program or its part; giving recommendations for improvement of management and control systems established for implementation of related programs and their follow-up and other activities from the scope of this Section.
Article 5 3. In the Section for audit of the program of agriculture and rural development activities related to the following shall be carried out: preparation and implementation of three-year audit strategies and annual audit work plans for programs in the field of agriculture and rural development (IPARD, European Agricultural Fund for Rural Development and European Maritime and Fisheries Fund); performance of management and control system audit, audit of samples of transactions and audits of annual financial reports or statements in compliance with audit plan and internationally accepted audit standards in auditees involved in implementation of programs in the field of agriculture and rural development; preparation of annual opinion and annual audit activity reports and opinion on every final report on expenditure for the purpose of closing a specific program or its part; giving recommendations for improvement of management and control systems established for implementation of related programs and their follow-up and other activities from the scope of this Section.
Article 6 4. In the Administrative and Professional Service of Audit Authority activities related to the following shall be carried out: preparation of secondary legislation acts from the
3
competence of Audit Authority, following and implementing regulations from employment; development of human resources; preparation of general and specific acts for exercising employment rights of employees; planning of professional development of Audit Authority employees; preparation of act of organization and systematization; managing and updating human resource information system (KIS); acting according to the Law on Free Access to Information; organization and implementation of measures of confidential data protection; receiving, keeping records and sending acts, keeping the subjects, acts and other material and archiving and keeping archived subjects, keeping basic and supporting records; preparation of the proposal of the annual public procurement plan, preparation of documentation for public procurement procedures, cooperation for selected suppliers of goods and services, preparation of public procurement report; keeping record of public procurement; activities of translation of general and specific acts and documents which are delivered to the European Commission ; preparation of the proposal of annual budget of Audit Authority, processing of requests for budget expenditure and payment, verification of payment claims, monitoring of monthly warrants and their use, keeping records of fixed assets, preparation and processing of accounting documentation, keeping business books, processing and delivery of statistical data, raising advance payment and keeping cash registers, requisition of office material and consumables, preparation of report for calculation of salaries, drawing up of periodical calculations and final account, organization of inventary in Audit Authority, drawing up of other financial reports and submission to Treasury and Tax Administration; monitoring and control of financial implementation of contracts concluded in the public procurement procedure; preparation of the annual report on performance of planned activities in the establishment and development of the financial management and control system and other administrative activities for the needs of Audit Authority.
II SYSTEMATISATION OF JOB POSITIONS
Article 7 For performing tasks from the scope of the Audit Authority, job positions with 32 executors
shall be determined:
Ordinal number
Job position, name and conditions for performing tasks in certain vocation – general and special conditions
Number of executors
Job description
1
Auditor General
- higher education of 240
CSPK credits (VII-1 level
of qualification in the field
of economics, finances or
law or another equivalent
education level in these
fields),
- at least 7 years of work
1
Manages Audit Authority in accordance
with the provisions of the Article 8 and
13 of the Law on Audit of European
Union Funds.
4
experience in audit
activities
- possession of licence for
audit performance
- B1 level of English
language skills;
- professional examination
for working in state
authorities passed.
2
Deputy Auditor General - higher education of 240 CSPK credits (VII-1 level of qualification in the field of economics, finances or law or another equivalent education level in these fields), - at least 7 years of work experience in audit activities - possession of licence for audit performance, - B1 level of English language skills, - professional examination for working in state authorities passed.
1
Replaces Auditor General in case of absence and inability in accordance with provisions of Articles 8 and 13 of the Law on Audit of European Union Funds and performs other tasks delegated to him/her by Auditor General.
1. Section for audit of the program – building institutions and strengthening capacities; social and economic and regional development; employment, social policies, education, promotion of gender equality and development of human capacities;
3
Authorised auditor – head of the Section - higher education of 240 CSPK credits, (VII-1 level of education or another equivalent education level), Faculty in the field of social sciences – Economics or Law - at least 6 years of work experience in vocation, - possession of licence for audit performance, - B1 level of English language skills, - professional examination
for working in state authorities passed,
1
- manages and coordinates work of
the Section;
- prepares strategic and annual audit
plan;
- supervises timely execution of
strategic and annual audit plans;
- assigns audit tasks and composes
teams for performance of audit,
discusses deficiencies determined
during audits and participates in
drawing up recommendations for
the purpose of improving the
business in implementation of EU
programs from the competence of
the Section;
5
- computer literacy.
- monitors performance of single
audits;
- prepares annual audit report and
audit opinion on program
implementation from the
competence of the Section;
- discusses with auditors in the
Section deviations and problems in
performance of certain audits and
helps their solving;
- considers replies of the auditees to
the audit findings and
recommendations;
- reviews working documentation and
audit reports;
- is responsable for timely, legally and
quality performance of tasks in the
Section;
- monitors implementation of
regulations, manuals, internationally
accepted audit standards and
guidelines for audit performance;
- gives instructions concerning
methods and procedures for
execution of particular working
tasks;
- exercises control over
implementation of given
recommendations from reports on
performed audit;
- participates in establishment of
efficient mechanisms of quality
control of audit activities;
- prepares opinion on every final
report on expenditure for the
purpose of closing a program or its
part;
- cooperates with other organisational
units of the Audit Authority;
- proposes adequate education of the
employees in the Section;
- submits reports to the head of Audit
Authority in case that concrete
cases of regulation violation are
identified by audit;
- performs other tasks at the behest
of his/her superior.
6
4-5
Authorised auditor – for programs building institutions and strengthening capacities - higher education of 240
CSPK credits, (VII-1 level
of education or another
equivalent education level)
Faculty in the field of social
sciences – Economics or
Law.
- At least 5 years of work
experience in vocation,
- possession of licence for
audit performance,
- B1 level of English
language skills,
- professional examination
for working in state
authorities passed,
- computer literacy.
2
- prepares proposal and participates
in preparation of strategic and
annual audit plan for programs
building institutions and
strengthening capacities,
- based on the request of the head of
the section and work plans of the
section, performs the most complex
audit tasks;
- prepares plans of single audit;
- takes care of execution of annual
audit plan within activity which was
assigned to him/her by the head of
the Section.
- participates and takes care to
provide efficient and rational audit
performance;
- cooperates with responsible
persons of auditees for the purpose
of more efficient audit performance;
- prepares audit report;
- takes care of implementation of
regulations, manuals and guidelines
during audit performance;
- cooperates with other organisational
units;
- prepares and participates in
preparation of annual audit activity
report and annual opinion for
programs in the field he/she is in
charge of;
- participates in preparation of opinon
on every final report on expenditure
for the purpose of closing the
program or its part;
- performs other tasks at the behest
of his/her superior.
6-7
Authorised auditor for programs of social and economic and regional development - higher education of 240
CSPK credits, (VII-1 level
of education or another
equivalent education
2
- prepares proposal and participates
in preparation of strategic and
annual audit plan for programs of
social and economic and regional
development;
- based on the request of the head of
the section and work plans of the
section, performs the most complex
audit tasks;
7
level), Faculty in the field
of social sciences –
Economics or Law.
- At least 5 years of work
experience in vocation
- possession of licence for
audit performance,
- B1 level of English
language skills,
- professional examination
for working in state
authorities passed,
- computer literacy.
- prepares plans of single audit;
- takes care of execution of annual
audit plan within activity which was
assigned to him/her by the head of
the Section.
- participates and takes care to
provide efficient and rational audit
performance;
- cooperates with responsible
persons of auditees for the purpose
of more efficient audit performance;
- prepares audit report;
- takes care of implementation of
regulations, manuals and guidelines
during audit performance;
- cooperates with other organisational
units;
- participates in preparation of annual
audit activity report and annual
opinion for programs in the field
he/she is in charge of;
- participates in preparation of opinion
on every final report on expenditure
for the purpose of closing the
program or its part;
- performs other tasks at the behest
of his/her superior.
8-9
Authorised auditor for programs of employment, social policies, education, promotion of gender equality and human capacities development - higher education of 240
CSPK credits, (VII-1 level
of education or another
equivalent education
level), Faculty in the field
of social sciences –
Economics or Law
- at least 5 years of work
experience in vocation
- possession of licence for
audit performance,
- B1 level of English
language skills,
2
- prepares proposal and participates
in preparation of strategic and
annual audit plan for programs of
employment, social policies,
education, promotion of gender
equality and human capacities
development;
- based on the reqest of the head of
the section and work plans of the
section, performs the most complex
audit tasks;
- prepares plans of single audit;
- takes care of execution of annual
audit plan within activity which was
assigned to him/her by the head of
the Section.
- participates and takes care to
provide efficient and rational audit
performance;
8
- professional examination
for working in state
authorities passed,
- computer literacy.
- cooperates with responsible
persons of auditees for the purpose
of more efficient audit performance;
- prepares audit report;
- takes care of implementation of
regulations, manuals and guidelines
during audit performance;
- cooperates with other organisational
units;
- participates in preparation of annual
audit activity report and annual
opinion for programs in the field
he/she is in charge of;
- participates in preparation of opinion
on every final report on expenditure
for the purpose of closing the
program or its part;
- performs other tasks at the behest
of his/her superior.
10-11
Higher auditor
- higher education of 240
CSPK credits, (VII-1 level
of education or another
equivalent education
level), Faculty in the field
of social sciences –
Economics or Law.
- At least 3 years of work
experience in vocation
- B1 level of English
language skills,
- professional examination
for working in state
authorities passed,
- computer literacy.
2
- Participates in preparation of single
audit plans;
- participates in collection of audit
evidence, conducts account checks
and testing in compliance with the
adopted methodology;
- implements regulations, manuals
and guidelines for audit
performance;
- implements instructions and
guidelines related to performance of
audit team work scope;
- regularly establishes contacts with
other employees in audit team and
exchanges information and
experience from audit;
- participates in field work and audit
performance;
- performs activities related to
collection and arrangement of
documentation on auditees, creation
of data base, arrangement of audit
documentation and completion of
audit file;
- performs other tasks at the behest
of his/her superior.
9
12 Higher auditor
- higher education of 240
CSPK credits, (VII-1 level
of education or another
equivalent education
level) Faculty in the field
of technical and
technological sciences -
Construction
- at least 3 years of work
experience in vocation
- B1 level of English
language skills,
- professional examination
for working in state
authorities passed,
- computer literacy.
1 - Participates in preparation of single
audit plans;
- participates in collection of audit
evidence, conducts account checks
and testing in compliance with the
adopted methodology;
- implements regulations, manuals
and guidelines for audit
performance;
- implements instructions and
guidelines related to performance of
audit team work scope;
- regularly establishes contacts with
other employees in audit team and
exchanges information and
experience from audit;
- participates in field work and audit
performance;
- performs activities related to
collection and arrangement of
documentation on auditees, creation
of data base, arrangement of audit
documentation and completion of
audit file;
- participates in work of audit teams
for which specific knowledge and
skills in the field of construction are
required;
- performs other tasks at the behest
of his/her superior.
13
Higher auditor
- higher education of 240
CSPK credits, (VII-1 level
of education or another
equivalent education
level) Electro-technical
Faculty or Faculty of
Natural Sciences and
Mathematics,
- at least 3 years of work
experience in vocation
- B1 level of English
language skills,
- professional examination
for working in state
1
- Participates in work of audit teams
in audit of information system at
auditees for which specific
knowledge and skills from
information technologies are
required;
- participates in drawing up audit
reports;
- takes over electronic data base from
auditees;
- performs activities related to
implementation of tasks of Audit
Authority in the field of information
technology;
- cooperates in the process of
information system, subsystem and
10
authorities passed.
application maintenance;
- follows and analyses novelties in
the field of hardware and software;
- performs controls of risk
assessment of the information
systems;
- performs other tasks at the behest
of his/her superior.
14-15
Junior auditor
- higher education of 240
CSPK credits, (VII-1 level
of education or another
equivalent education
level) Faculty in the field
of social sciences –
Economics or Law,
- at least 1 year of work
experience,
- B1 level of English
language skills,
- professional examination
for working in state
authorities passed;
- computer literacy.
2
- Participates in field work and audit
performance;
- participates in collection of audit
evidence, conducts account checks
and testing in compliance with the
adopted methodology;
- implements regulations, manuals
and guidelines for audit
performance;
- implements instructions and
guidelines related to performance of
audit team work scope;
- participates in creation of audit files;
- participates in carrying out less
complex work during audit
performance;
- performs other tasks at the behest
of his/her superior.
2. Section for audit of the program of regional and territorial cooperation
16
Authorised auditor – head of the Section
- higher education of 240
CSPK credits, (VII-1 level
of education or another
equivalent education
level) Faculty in the field
of social sciences –
Economics or Law,
- at least 6 years of work
experience in vocation
- possession of licence for
audit performance,
- B1 level of English
1
- manages and coordinates work of
the Section;
- prepares strategic and annual
audit plan;
- supervises timely execution of
strategic and annual audit plans;
- assigns audit tasks and composes
teams for performance of audit,
discusses deficiencies determined
during audits and participates in
drawing up recommendations for
the purpose of improving the
business in implementation of EU
programs from the competence of
11
language skills,
- professional examination
for working in state
authorities passed,
- computer literacy.
the Section;
- monitors performance of single
audits;
- prepares annual audit report and
audit opinion on program
implementation from the
competence of the Section;
- discusses deviations and
problems in performance of
certain audits with auditors in the
Section and helps their solving;
- considers replies of the auditees
to the audit findings and
recommendations;
- reviews working documentation
and audit reports;
- is responsable for timely, legally
and quality performance of tasks
in the Section;
- monitors implementation of
regulations, manuals,
internationally accepted audit
standards and guidelines for audit
performance;
- gives instructions concerning
methods and procedures for
execution of particular working
tasks;
- exercises control over
implementation of given
recommendations from reports on
performed audit;
- participates in establishment of
efficient mechanisms of quality
control of audit activities;
- prepares opinion on every final
report on expenditure for the
purpose of closing a program or
its part;
- cooperates with other
organisational units of the Audit
Authority;
- proposes adequate education of
the employees in the Section;
- submits reports to the head of
Audit Authority in case that
concrete cases of regulation
violation are identified by audit;
12
- performs other tasks at the behest
of his/her superior.
-
17-18
Authorised auditors
- higher education of 240
CSPK credits, (VII-1 level
of education or another
equivalent education
level) Faculty in the field
of social sciences –
Economics or Law,
- at least 5 years of work
experience in vocation
- possession of licence for
audit performance
- B1 level of English
language skills,
- professional examination
for working in state
authorities passed,
- computer literacy.
2
- prepares proposal and participates
in preparation of strategic and
annual audit plan for programs in
the field he/she is in charge of;
- based on the request of the head of
the section and work plans of the
section, performs the most complex
audit tasks;
- prepares plans of single audit;
- takes care of execution of annual
audit plan within activity which was
assigned to him/her by the head of
the Section.
- participates and takes care to
provide efficient and rational audit
performance;
- cooperates with responsible
persons of auditees for the purpose
of more efficient audit performance;
- prepares audit report;
- takes care of implementation of
regulations, manuals and guidelines
during audit performance;
- cooperates with other organisational
units;
- prepares and participates in
preparation of annual audit activity
report and annual opinion for
programs in the field he/she is in
charge of;
- participates in preparation of opinion
on every final report on expenditure
for the purpose of closing the
program or its part;
- performs other tasks at the behest
of his/her superior.
19
Higher auditor
- higher education of 240
CSPK credits, (VII-1 level
of education or another
equivalent education
level) Faculty in the field
1
- Participates in preparation of single
audit plans;
- participates in collection of audit
evidence, conducts account checks
and testing in compliance with the
adopted methodology;
13
of social sciences –
Economics or Law,
- at least 3 years of work
experience in vocation
- B1 level of English
language skills,
- professional examination
for working in state
authorities passed,
- computer literacy.
- implements regulations, manuals
and guidelines for audit
performance;
- implements instructions and
guidelines related to performance of
audit team work scope;
- regularly establishes contacts with
other employees in audit team and
exchanges information and
experience from audit;
- participates in field work and audit
performance;
- performs activities related to
collection and arrangement of
documentation on auditees, creation
of data base, arrangement of audit
documentation and completion of
audit file;
- performs other tasks at the behest
of his/her superior.
3. Section for audit of the program of agricultural and rural development
20
Authorised auditor –
head of the Section
- higher education of 240
CSPK credits, (VII-1 level
of education or another
equivalent education
level) Faculty in the field
of social sciences –
Economics or Law,
- at least 6 years of work
experience in vocation
- possession of licence for
audit performance,
- B1 level of English
language skills,
- professional examination
for working in state
authorities passed,
- computer literacy.
1
- manages and coordinates work of
the Section;
- prepares strategic and annual
audit plan;
- supervises timely execution of
strategic and annual audit plans;
- assigns audit tasks and composes
teams for performance of audit,
discusses deficiencies determined
during audits and participates in
drawing up recommendations for
the purpose of improving the
business in implementation of EU
programs from the competence of
the Section;
- monitors performance of single
audits;
- prepares annual audit report and
audit opinion on program
implementation from the
competence of the Section;
- discusses deviations and
problems in performance of
14
certain audits with auditors in the
Section and helps their solving;
- considers replies of the auditees
to the audit findings and
recommendations;
- reviews working documentation
and audit reports;
- is responsible for timely, legally
and quality performance of tasks
in the Section;
- monitors implementation of
regulations, manuals,
internationally accepted audit
standards and guidelines for audit
performance;
- gives instructions concerning
methods and procedures for
execution of particular working
tasks;
- exercises control over
implementation of given
recommendations from reports on
performed audit;
- participates in establishment of
efficient mechanisms of quality
control of audit activities;
- prepares opinion on every final
report on expenditure for the
purpose of closing a program or
its part;
- cooperates with other
organisational units of the Audit
Authority;
- proposes adequate education of
the employees in the Section;
- submits reports to the head of
Audit Authority in case that
concrete cases of regulation
violation are identified by audit;
- performs other tasks at the behest
of his/her superior.
-
21-22
Authorised auditor - higher education of 240
CSPK credits, (VII-1 level
of education or another
2
- prepares proposal and participates
in preparation of strategic and
annual audit plan for programs in
the field he/she is in charge of;
- based on the request of the head of
the section and work plans of the
15
equivalent education
level) Faculty in the field
of social sciences –
Economics or Law,
- at least 5 years of work
experience in vocation
- possession of licence for
audit performance
- B1 level of English
language skills,
- professional examination
for working in state
authorities passed,
- computer literacy.
section, performs the most complex
audit tasks;
- prepares plans of single audit;
- takes care of execution of annual
audit plan within activity which was
assigned to him/her by the head of
the Section.
- participates and takes care to
provide efficient and rational audit
performance;
- cooperates with responsible
persons of auditees for the purpose
of more efficient audit performance;
- prepares audit report;
- takes care of implementation of
regulations, manuals and guidelines
during audit performance;
- cooperates with other organisational
units;
- prepares and participates in
preparation of annual audit activity
report and annual opinion for
programs in the field he/she is in
charge of;
- participates in preparation of opinion
on every final report on expenditure
for the purpose of closing the
program or its part;
- performs other tasks at the behest
of his/her superior
23
Authorised auditor
- higher education of 240
CSPK credits, (VII-1 level
of education or another
equivalent education
level) Faculty in the field
of social sciences –
Economics or Law,
- at least 5 years of work
experience in vocation
- possession of licence for
audit performance
- B1 level of English
language skills,
- professional examination
1
- Participates in performance of
audits determined by annual plan;
- takes care of execution of annual
audit plan within activity which was
assigned to him/her by the head of
the Section;
- participates and takes care to
provide efficient and rational audit
performance;
- cooperates with responsible
persons of auditees for the purpose
of more efficient audit performance;
- participates in preparation of annual
audit activity report and annual
opinion for programs in the field
he/she is in charge of;
16
for working in state
authorities passed,
- computer literacy.
- participates in drawing up of internal
procedures, written instructions and
guidelines for audit performance,
monitors its further implementation
and gives proposals for their
improvement;
- follows regulations and guidelines of
EC significant for successful audit
performance:
- cooperates with other organisational
units;
- performs other tasks at the behest
of his/her superior.
24
Higher auditor
- higher education of 240
CSPK credits, (VII-1 level
of education or another
equivalent education
level) Faculty in the field
of social sciences –
Economics or Law,
- at least 3 years of work
experience in vocation,
- B1 level of English
language skills,
- professional examination
for working in state
authorities passed,
- computer literacy.
1
- Participates in preparation of single
audit plans;
- participates in collection of audit
evidence, conducts account checks
and testing in compliance with the
adopted methodology;
- implements regulations, manuals
and guidelines for audit
performance;
- implements instructions and
guidelines related to performance of
audit team work scope;
- regularly establishes contacts with
other employees in audit team and
exchanges information and
experience from audit;
- participates in field work and audit
performance;
- performs activities related to
collection and arrangement of
documentation on auditees, creation
of data base, arrangement of audit
documentation and completion of
audit file;
- performs other tasks at the behest
of his/her superior.
25
Higher auditor - higher education of 240
CSPK credits, (VII-1 level
of education or another
equivalent education
1
- Participates in preparation of single
audit plans;
- participates in collection of audit
evidence, conducts account checks
and testing in compliance with the
17
level) Faculty in the field
of agricultural sciences
- at least 3 years of work
experience in vocation
- B1 level of English
language skills,
- professional examination
for working in state
authorities passed,
- computer literacy.
adopted methodology;
- implements regulations, manuals
and guidelines for audit
performance;
- implements instructions and
guidelines related to performance of
audit team work scope;
- regularly establishes contacts with
other employees in audit team and
exchanges information and
experience from audit;
- participates in field work and audit
performance;
- performs activities related to
collection and arrangement of
documentation on auditees, creation
of data base, arrangement of audit
documentation and completion of
audit file;
- performs other tasks at the behest
of his/her superior.
26-27
Junior auditor - higher education of 240
CSPK credits, (VII-1 level
of education or another
equivalent education
level) Faculty in the field
of social sciences –
Economics or Law,
- at least 1 year of work
experience
- B1 level of English
language skills;
- professional examination
for working in state
authorities passed;
- computer literacy.
2
- Participates in field work and audit
performance;
- participates in collection of audit
evidence, conducts account checks
and testing in compliance with the
adopted methodology;
- implements regulations, manuals
and guidelines for audit
performance;
- implements instructions and
guidelines related to performance of
audit team work scope;
- participates in creation of audit files;
- participates in carrying out less
complex work during audit
performance;
- performs other tasks at the behest
of his/her superior.
4. Administrative and Professional Service of Audit Authority
28
Head
1
- coordinates and manages work of
18
- higher education of 240
CSPK credits, (VII-1 level
of education or another
equivalent education
level) Faculty in the field
of social sciences –
Economics,
- 3 years of work
experience in
management jobs or
other adequate jobs
requiring independence
in work.
- professional examination
for working in state
authorities passed,
- computer literacy.
the Service;
- performs the most complex tasks
and takes care of legal and efficient
performance of activitites of the
Service;
- supervises and controls execution
of the budget of Audit Authority;
- takes care of promptness and
legality of managing accounting,
financial and general affairs;
- follows regulations in the field of
Service;
- prepares financial budget plan and
report on execution of financial plan;
- carries out control of spending funds
by concluded contracts;
- carries out control of calculation of
wages;
- prepares quarter and semi-annual
reports as well as Budget Final
Account of Audit Authority;
- preparation of financial statements
and submission to State Treasury;
- verification of accuracy and validity
of proposals or payment claims by
state money.
- participates in preparation of public
procurement plan and report.
- performs other tasks at the behest
of his/her superior.
29
Independent Advisor I - lawyer - higher education of 240
CSPK credits, (VII-1 level
of education or another
equivalent education
level) Faculty of Law,
- at least 5 years of work
experience;
- computer literacy,
- A1 level of English
language skills;
- professional examination
for working in state
authorities passed,
1
- follows regulations and general acts
of Audit Authority;
- prepares individual acts on
exercising rights of employment;
- keeps CKE (Central Human
Resource Records), human
resources and other records in the
field of labour;
- prepares annual public procurement
plan, performs public procurement
tasks and prepares contracts with
suppliers;
- conducts administrative
proceedings upon requests for free
access to information;
19
- professional examination
for working on public
procurement tasks,
- cooperation with competent
institutions with a view to providing
more efficient work performance;
- prepares and implements integrity
plan;
- performs other tasks at the behest
of his/her superior.
30
Independent Advisor I – Translator/Interpreter - higher education of 240
CSPK credits, (VII-1 level
of education or another
equivalent education
level) Faculty of Human
Sciences – English
language,
- at least 5 years of work
experience;
- computer literacy,
- professional examination
for working in state
authorities passed.
1
- prepares and translates complete
oficial correspondence or Audit
Authority:
- translates general and special acts
of Audit Authority and documents
which are submitted to the
European Commission;
- translates laws and by-laws as well
as other materials from English into
Montenegrin and vice versa;
- simultaneously interprets from
Montenegrin into English and vice
versa, if necessary;
- performs other tasks at the behest
of his/her superior.
-
31
Independent clerk – technical secretary - Secondary education of
240 CSPK credits (IV
level of education),
- 3 years of work
experience,
- computer literacy,
- A1 level of English
language skills;
- professional examination
for working in state
authorities passed.
1
- performs technical preparation
(completes, delivers, puts off
and stores) materials for the
needs of holding meetings
attended by auditor general and
deputy auditor general.;
- mediates in making phone calls
and reception of parties at
auditor general and deputy
auditor general;
- activities related to reservation
of hotel, tickets and necessary
correspondence regarding these
issues;
- . performs other tasks at the
behest of his/her superior.
20
32 Clerk
- Secondary education of
240 CSPK credits (IV
level of education),
- 1 year of work
experience,
- computer literacy;
- professional examination
for working in state
authorities passed.
1 - performs administrative and
technical tasks for the needs of
Audit Authority;
- receives and distributes mail and
intakes and outtakes acts in the
register book.
- submits the acts in work through
internal delivery books;
- keeps supporting records envisaged
by office business;
- archives and stores archived
documents;
- handles and stores seals and
stamps
- multiplies and distributes materials,
- performs other tasks at the behest
of his/her superior.
-
Article 8 In the Audit Authority one or more trainees with higher or secondary education may be
employed for professional training.
III TRANSITIONAL AND FINAL PROVISIONS
Article 9
Reassignment of employees of the Audit Authority, pursuant to this Act, will be performed
within deadline of 30 days from the day of entering into force of this Act.
Article 10 An employee of Audit Authority from the Article 7 of this Rulebook who is reassigned to job position no. 29 will adopt Decisions in administrative proceedings from 1 July 2017.
Article 11
The Rulebook on Internal Organisation and Systematisation of Audit Authority no. 10-4040-186/6 from 26/02/2013 is no longer valid starting from the day of entering into force of this Rulebook.
21
Article 12 This Rulebook shall enter into force the eighth day from the day of the announcement on the notice board of AA, and after approval by the Government of Montenegro.
Number: 3016-06-365/1 Podgorica, 30.11. 2016.
AUDITOR GENERAL
Mila Barjaktarović
Recommended