The State Audit Institution (DRI) published a positive opinion regarding the audit of the Ministry of Finance’s financial statements for 2024. However, the audit report highlights concerns over certain expenses recorded as fines and penalties imposed by courts and judicial bodies.
According to the DRI, some fines and penalties related to court judgments involving Serbia were forcibly collected from funds allocated to the Ministry of Finance, despite the Ministry not being aware of the underlying court cases. The Ministry reportedly lacks information about the subject, value, and proceedings of these cases.
This situation arises because documentation related to forced collections is submitted directly to the National Bank of Serbia’s enforcement unit, bypassing the Ministry of Finance. This complicates the Ministry’s ability to plan, record, and report on these expenses, especially regarding cases lost by the state.
The auditor recommends establishing a clearer procedure for submitting court enforcement documents to the Ministry of Finance, especially in cases where Serbia is the only party mentioned, but no specific state body is designated as plaintiff or defendant.
