rulebook of internal organisation and …€¦ · this rulebook shall lay down the internal...

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,


audit performance,


language skills,



authorities passed,


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;


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;



6-7

Authorised auditor for programs of social and economic and regional development - higher education of 240



equivalent education

2



annual audit plan for programs of

social and economic and regional

development;




audit tasks;

7

level), Faculty in the field

of social sciences –

Economics or Law.


experience in vocation


audit performance,


language skills,



authorities passed,






the Section.



performance;









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






8-9

Authorised auditor for programs of employment, social policies, education, promotion of gender equality and human capacities development - higher education of 240






Economics or Law




audit performance,


language skills,

2



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



audit tasks;





the Section.



performance;

8



authorities passed,










units;











10-11

Higher auditor







Economics or Law.




language skills,



authorities passed,


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;



9

12 Higher auditor





level) Faculty in the field

of technical and

technological sciences -

Construction




language skills,



authorities passed,


1 - Participates in preparation of single

audit plans;







performance;









performance;






audit file;

- participates in work of audit teams

for which specific knowledge and

skills in the field of construction are

required;



13

Higher auditor





level) Electro-technical

Faculty or Faculty of

Natural Sciences and

Mathematics,




language skills,



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;


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;



14-15

Junior auditor







Economics or Law,

- at least 1 year of work

experience,


language skills,



authorities passed;


2

- Participates in field work and audit

performance;







performance;




- participates in creation of audit files;

- participates in carrying out less

complex work during audit

performance;



2. Section for audit of the program of regional and territorial cooperation

16

Authorised auditor – head of the Section







Economics or Law,




audit performance,


1


the Section;

- prepares strategic and annual

audit plan;











11

language skills,



authorities passed,


the Section;


audits;





- 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;


regulations, manuals,

internationally accepted audit

standards and guidelines for audit

performance;




tasks;




performed audit;






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



-

17-18

Authorised auditors







Economics or Law,




audit performance


language skills,



authorities passed,


2



annual audit plan for programs in

the field he/she is in charge of;




audit tasks;





the Section.



performance;









units;





charge of;







19

Higher auditor






1


audit plans;





13


Economics or Law,




language skills,



authorities passed,




performance;









performance;






audit file;



3. Section for audit of the program of agricultural and rural development

20

Authorised auditor –

head of the Section







Economics or Law,




audit performance,


language skills,



authorities passed,


1


the Section;

- prepares strategic and annual

audit plan;











the Section;


audits;





- 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;


regulations, manuals,

internationally accepted audit

standards and guidelines for audit

performance;




tasks;




performed audit;






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;



-

21-22

Authorised auditor - higher education of 240



2



annual audit plan for programs in

the field he/she is in charge of;



15




Economics or Law,




audit performance


language skills,



authorities passed,



audit tasks;





the Section.



performance;









units;





charge of;






of his/her superior

23

Authorised auditor







Economics or Law,




audit performance


language skills,


1

- Participates in performance of

audits determined by annual plan;




the Section;



performance;








16


authorities passed,


- 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:


units;



24

Higher auditor







Economics or Law,


experience in vocation,


language skills,



authorities passed,


1


audit plans;







performance;









performance;






audit file;



25

Higher auditor - higher education of 240




1


audit plans;




17


of agricultural sciences




language skills,



authorities passed,





performance;









performance;






audit file;



26-27

Junior auditor - higher education of 240






Economics or Law,

- at least 1 year of work

experience


language skills;



authorities passed;


2

- Participates in field work and audit

performance;







performance;




- participates in creation of audit files;

- participates in carrying out less

complex work during audit

performance;



4. Administrative and Professional Service of Audit Authority

28

Head

1

- coordinates and manages work of

18







Economics,

- 3 years of work

experience in

management jobs or

other adequate jobs

requiring independence

in work.



authorities passed,


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.



29

Independent Advisor I - lawyer - higher education of 240




level) Faculty of Law,


experience;

- computer literacy,

- A1 level of English

language skills;



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


for working on public

procurement tasks,

- cooperation with competent

institutions with a view to providing

more efficient work performance;

- prepares and implements integrity

plan;



30

Independent Advisor I – Translator/Interpreter - higher education of 240




level) Faculty of Human

Sciences – English

language,


experience;




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;



-

31

Independent clerk – technical secretary - Secondary education of

240 CSPK credits (IV

level of education),

- 3 years of work

experience,


- A1 level of English

language skills;



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;



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,



-

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

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