As part of the Twinning Project “Improving and Strengthening the Administrative Capacity of the Audit Authority for Audit of the IPARD III Programme and Preparation for Future Certification Work for EAGF and EAFRD”, representatives of the Audit Authority of Montenegro participated in a study visit to Croatia from 21 to 27 September 2025, with the view to gaining practical knowledge and experience in auditing the IPARD programme, as well as preparing for the accreditation of new measures under this important instrument supporting agriculture and rural development.
The visit was organized in cooperation with the Agency for the Audit of European Union Programmes Implementation System (ARPA), and the activities included a series of meetings with institutions, beneficiaries of AGRI funds, and representatives of local self-governments.
The focus was on the application of audit methods, with particular emphasis on the audit approach in accordance with EU PRAG procedures, field visits to beneficiaries, review of audit files, exchange of experiences, and familiarization with good practices of the EU Member State.
In addition to formal meetings, the representatives of the Audit Authority of Montenegro used their stay in Croatia to visit numerous beneficiaries of support funds, including local self-governments and private agricultural holdings that have used AGRI fund support. As examples of good practice, the following beneficiaries were presented: OPG Megi, OPG Ipša, and the Municipality of Rovišće. The auditors from Montenegro had the opportunity to directly attend on-the-spot checks and to observe real challenges and good practices in the implementation of IPARD measures that are currently being carried out in Montenegro, as well as those that are yet to be accredited.
In addition to these visits, at ARPA premises experiences on the topics such as fraud, conflict of interest, verification of double financing, verification of “deadweight” criteria were exchanged, and the use of artificial intelligence in auditing was also discussed.
Furthermore, two auditors from the Audit Authority of Montenegro participated in an internship programme from 21 September to 4 October 2025, under the same Twinning project. During the first week, the activities were identical to those carried out by the auditors participating in the study visit.
During the second week of the internship programme, the representatives of the Audit Authority of Montenegro had the opportunity to become acquainted with the methodology used by the Croatian Audit Agency, particularly in the area of sampling and the use of digital tools.
Additional on-the-spot checks were organized at the beneficiary Frankc d.d. and in the Municipality of Hrvatska Kostajnica, where participants could observe the procedures of application control — from reviewing audit files to conducting verifications at the final beneficiaries of AGRI funds.
One of the important segments of the visit was related to the presentation of digital tools used in Croatia to enhance the efficiency and transparency of IPARD programme audits. The Montenegrin audit team had the opportunity to become familiar with the functioning of the Payment Agency’s software systems, to which ARPA employees also have access.
