Financial Risk:
High
Score:
42/100
Asset Disposals
Q24
50/100
How effective are controls over the disposal of assets, and is information on these disposals, and the proceeds of their sale, transparent?
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The assets the MoD and SAF have at disposal are property of the Republic of Serbia. The overall regulatory framework is set by the…
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All real estate earmarked for disposal is displayed in a database available on the MoD’s website [1]. Tenders are regularly advertised by the MoD…
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When it comes to real estate disposal, neither the MoD nor the RDI tends to publish information about successful bids, i.e. to whom particular…
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Q25
25/100
Is independent and transparent scrutiny of asset disposals conducted by defence establishments, and are the reports of such scrutiny publicly available?
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The State Audit Institution (SAI) has not specifically audited military asset conversion (implementation of the Master Plan or sale of the moveable property) so…
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The State Audit Institution does not carry out regular oversight on asset disposals, as outlined above, and, therefore, this indicator is scored Not Applicable.
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The State Audit Institution does not carry out regular oversight on asset disposals, as outlined above, and, therefore, this indicator is scored Not Applicable.
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Secret Budgets
Q26
0/100
What percentage of defence and security expenditure in the budget year is dedicated to spending on secret items relating to national security and the intelligence services?
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Estimating percentage of defence and security expenditure dedicated on secret spending is not possible because even some types of expenditures which are not classified…
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Q27
25/100
Is the legislature (or the appropriate legislative committee or members of the legislature) given full information for the budget year on the spending of all secret items relating to national security and military intelligence?
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Contracting authorities which carry out procurement in the field of defence and security [confidential procurement] are required to submit annual reports on such procurement…
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Q28
13/100
Are audit reports of the annual accounts of the security sector (the military and intelligence services) subject to parliamentary debate?
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The State Audit Institution (SAI) has not audited annual financial reports of the MoD since 2013 (audit of the financial reports for 2012) [1].…
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The audit report for BIA was published on December 18, 2017, but the Security Services Control Committee has not debated it as of November…
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Q29
33/100
In law, are off-budget military expenditures permitted, and if so, are they exceptional occurrences that are well-controlled? In practice, are there any off-budget military expenditures? If so, does evidence suggest this involves illicit economic activity?
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The legislation does not explicitly mention off-budget expenditures. What is more, the Law on Defence proscribes that the Republic of Serbia finances defence related…
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SAI audits of national budget execution have not indicated any off-budget expenditures, which is logical considering the nature of such audits [5]. However, one…
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It is unclear how common off-budget expenditures are, considering that they are not reported or recorded. They could only be discovered in media reporting,…
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Q30
38/100
Are mechanisms for accessing information from the defence sector effective?
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The Law on Free Access to Information Public Importance (LFAIPI) regulates free access to information in possession of public authorities. This law stipulates that…
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This indicator is not assigned a score in the GDI. The Data Secrecy Act has four levels of classification: 1) restricted; 2) confidential; 3)…
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The MoD has named an employee responsible for responding to requests for access to information of public importance, following the legislative requirements [1]. In…
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Q31
50/100
Do national defence and security institutions have beneficial ownership of commercial businesses? If so, how transparent are details of the operations and finances of such businesses?
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Several MoD and SAF units that were initially established to provide certain types of services (testing, overhaul and repair, education, medical care, catering, etc.)…
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Although there is no unified overview of MoD and SAF units providing commercial services, these units do mention commercial activities on their respective web…
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Military-owned Businesses
Q32
100/100
Are military-owned businesses subject to transparent independent scrutiny at a recognised international standard?
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Commercial activities of the MoD and the SAF were subject to performance audits carried out by State Audit Institution (SAI) in 2016, whereby the…
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The full performance audit report of commercial activities of selected budget beneficiaries, where the MoD was one of the case studies, is publicly available…
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Illegal Private Enterprise
Q33
88/100
Is there evidence of unauthorised private enterprise by military or other defence ministry employees? If so, what is the government’s reaction to such enterprise?
View QuestionActual Military Spending
Q77
44/100
Is comprehensive data on actual spending on defence published during the budget year?
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The MoD publishes data on actual spending during the budget year, in format which corresponds to the budget, i.e. the data are disaggregated by…
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The reports which are published in the course of the fiscal year (1) do account for the entire defence expenditures, but they provide little…
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Details of actual spending are published within six months of the end of the financial year. For the 2018 FY a mid-year report was…
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In 2018, the MoD spent around 15 billion dinars (around 127 million euros) more than it was assigned in the budgetary law for that…
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