Montenegro Medical Chamber Has Seven Audit Fixes Still Open

Montenegro's Medical Chamber still has **seven of 13 recommendations from a 2024 financial and compliance audit open for further monitoring**, the State Audit Institution (DRI) said in a follow-up published on 4 November 2026. Six recommendations were assessed as implemented, four as not implemented, one as partly implemented and two as in progress.

The review, dated 4 November and numbered **03-035/26-280/8**, follows the original audit adopted on 6 October 2025. The auditor's classifications reflect the evidence supplied by the chamber and examined by the DRI; they do not mean all 13 measures remain outstanding. The chamber must provide documents, explanations and a new implementation report for the seven unresolved items by **31 January 2027**.

One unfinished financial recommendation concerns a member-by-member accounting system for collecting dues and recognising revenue, together with an inventory of receivables. The auditors marked it **not implemented**. A related recommendation to keep an up-to-date member register and detailed records of membership, registration and licensing fees was assessed as **partly implemented**. The chamber said it had introduced the Abakus software system and an electronic directory but was still updating the membership database and transaction records. Auditors acknowledged that progress while keeping the recommendation open.

The oversight-board recommendation was assessed as **in progress**. The chamber's response explained that a planned 27 March 2026 assembly meeting to appoint the supervisory board did not take place because there was no quorum, and another meeting had been scheduled for 17 April. The follow-up report does not independently establish the outcome of every subsequent assembly meeting, so that explanation should not be presented as proof that no board exists today.

The original 2025 audit identified weaknesses in recording membership income, internal financial controls and supervisory oversight. The new document is a **follow-up on corrective action**, not a fresh criminal investigation, and the DRI also acknowledges the six recommendations already completed. The chamber's public website provides membership, licensing and organisational information, but that does not by itself resolve the auditor's remaining accounting and governance findings.

The next measurable development is the chamber's January 2027 submission and the DRI's assessment of whether supporting records establish that the seven remaining recommendations have been implemented.