144

Article 144. National Audit Institution The National Audit Institution of Montenegro shall be an independent and supreme authority of the national audit. The National Audit Institution shall audit the legality of and success in the management of state assets and liabilities, budgets and all the financial affairs of the entities whose sources of finance are public or created through the use of state property. The National Audit Institution shall submit an annual report to the Parliament. The Senate shall manage the National Audit Institution. The President and members of the Senate of the State Audit Institution shall enjoy functional immunity and may not be invited to account for an opinion given or a decision made in performing their duties, except in the case of a criminal act. PART 5. CONSTITUTIONALITY AND LEGALITY