OVLAŠĆENI RAČUNOVOĐA
| r.b. | Ime i prezime | Mjesto |
| 1 | Ademagić Esma | Rožaje |
| 2 | Bigović Milan | Herceg Novi |
| 3 | Blagojević Tatjana | Podgorica |
| 4 | Bošković Ljubinka | Risan |
| 5 | Bošković Vesna | Podgorica |
| 6 | Brnović Dušica | Podgorica |
| 7 | Buzdovan Vjera | Kotor |
| 8 | Cvijanović Milena | Podgorica |
| 9 | Dabović Milan | Podgorica |
| 10 | Damjanović Momirka | Podgorica |
| 11 | Delić Milena | Budva |
| 12 | Durković Vesna | Podgorica |
| 13 | Đukanović Milijana | Nikšić |
| 14 | Đurović Vesna | Podgorica |
| 15 | Elb Vera | Podgorica |
| 16 | Gačević Slavko | Podgorica |
| 17 | Ivanišević Dubravka | Podgorica |
| 18 | Ivanović B.Nada | Kotor |
| 19 | Krcić Kolja | Podgorica |
| 20 | Lopušina Angelina | Podgorica |
| 21 | Lopušina Jovan | Podgorica |
| 22 | Lukovac Hajdana | Nikšić |
| 23 | Marković Vesna | Podgorica |
| 24 | Markuš Budimirka | Podgorica |
| 25 | Međedović Slavica | Nikšić |
| 26 | Mihaljević Milica | Podgorica |
| 27 | Milašinović Savo | Podgorica |
| 28 | Obradović Sonja | Podgorica |
| 29 | Peković Bojana | Podgorica |
| 30 | Popović Dragica | Podgorica |
| 31 | Radončić Fekrija | Podgorica |
| 32 | Radonjić Anka | Podgorica |
| 33 | Raičković Budimir | Podgorica |
| 34 | Simonović Nataša | Podgorica |
| 35 | Stojanović Lazar | Bijela |
| 36 | Šćepanović Nataša | Podgorica |
| 37 | Šćepanović Nebojša | Podgorica |
| 38 | Šljivančanin Krsto | Bar |
| 39 | Vilotijević Marina | Nikšić |
| 40 | Vojinović Radosava | Podgorica |
| 41 | Vuksanović Atina | Podgorica |
| 42 | Vulikić Radonja | Podgorica |
| 43 | Zeljak Vasilije | Tivat |
| 44 | Žarković Olga | Podgorica |
| 45 | Radonjić Miodrag | Podgorica |
| 46 | Mihaljević Ljiljana | Podgorica |
| 47 | Tufo Lukač | Bijelo Polje |
| 48 | Jadranka Ivanović | Podgorica |
| 49 | Olga Bogdanović | Podgorica |
| 50 | Rajko Vulović | Kotor |
| 51 | Nada Vučković | Kotor |
| 52 | Sunčica Krstić | Vranje |
| 53 | Aleksandar Skrobanović | Podgorica |
SAMOSTALNI RAČUNOVOĐA
| r.b. | Ime i prezime | Mjesto |
| 54 | Banićević Ikonija | Herceg Novi |
| 55 | Bojović Olga | Podgorica |
| 56 | Borozan Stane | Cetinje |
| 57 | Bujenović Tanja | Tivat |
| 58 | Grbović Nevenka | Tivat |
| 59 | Gutić Mirsada | Plav |
| 60 | Gutić Ramo | Plav |
| 61 | Josipović Dragica | Podgorica |
| 62 | Kardović Mukadesa | Rožaje |
| 63 | Kesler Gabrijela | Kotor |
| 64 | Milinić Olga | Tivat |
| 65 | Mitrović Svetlana | Podgorica |
| 66 | Pajović Njegosava | Podgorica |
| 67 | Petrović Krsto | Tivat |
| 68 | Stanjević Aleksandra | Podgorica |
| 69 | Ševaljević Verica | Kotor |
| 70 | Vujošević Milorad | Budva |
| 71 | Vujošević Vjera | Budva |
| 72 | Zeljak Zorica | Tivat |
| 73 | Sijerković Spomenka | Herceg Novi |
| 74 | Počanić Nada | Kotor |
| 75 | Đuričković Mira | Podgorica |
| 76 | Čvorović Ljiljana | Podgorica |
| 77 | Cmiljanić Slobodan | Podgorica |
| 78 | Živaljević Ružica | Podgorica |
RAČUNOVOĐA
| r.b. | Ime i prezime | Mjesto |
| 79 | Alilović Sanija | Budva |
| 80 | Antović Stanka | Podgorica |
| 81 | Asanović Bosiljka | Podgorica |
| 82 | Badnjar Sonja | Nikšić |
| 83 | Bahović Adela | Rožaje |
| 84 | Bahović Ervina | Rožaje |
| 85 | Bajović Milovan | Rožaje |
| 86 | Berilažić Zorica | Podgorica |
| 87 | Bigović Plana | Herceg Novi |
| 88 | Binjoš Elmaza | Rožaje |
| 89 | Bojić Biserka | Budva |
| 90 | Boljević Ljiljana | Podgorica |
| 91 | Bučan Refik | Ulcinj |
| 92 | Bujišić Branko | Kotor |
| 93 | Bujišić Veselina | Kotor |
| 94 | Bulatović Jadranka | Bar |
| 95 | Burić Vojislavka | Podgorica |
| 96 | Burzan Sonja | Podgorica |
| 97 | Bušatlić Džemal | Ulcinj |
| 98 | Cvijić Ljiljana | Kotor |
| 99 | Čučuk Gordana | Budva |
| 100 | Delja Dragana | Podgorica |
| 101 | Divac Zorica | Podgorica |
| 102 | Domazet Ana | Budva |
| 103 | Dončić Dragica | Podgorica |
| 104 | Durković Radomir | Podgorica |
| 105 | Đešević Rizo | Plav |
| 106 | Đešević Šaćir | Plav |
| 107 | Đukanović Nevenka | Nikšić |
| 108 | Đukanović Zorica | Nikšić |
| 109 | Đurović Vesna | Podgorica |
| 110 | Femić Rada | Podgorica |
| 111 | Garić Borka | Bar |
| 112 | Govedarica Radojka | Budva |
| 113 | Hasanović Hilma | Rožaje |
| 114 | Imšir Danica | Budva |
| 115 | Ivanović Milena | Cetinje |
| 116 | Ivović Slavica | Podgorica |
| 117 | Janković Slavica | Podgorica |
| 118 | Jokić Milica | Podgorica |
| 119 | Jokić Vukajlo | Podgorica |
| 120 | Jovanović Zdravko | Bijelo Polje |
| 121 | Jovanović-Vukmanović Milica | Bar |
| 122 | Jovetić Čedomir | Cetinje |
| 123 | Kalezić Angelina | Podgorica |
| 124 | Karadaglić Nada | Podgorica |
| 125 | Karadžić Jelena | Podgorica |
| 126 | Karadžić Radoman | Podgorica |
| 127 | Kilibarda Momir | Podgorica |
| 128 | Klikovac Nadica | Podgorica |
| 129 | Komnenić Dobrinka | Herceg Novi |
| 130 | Konatar Smiljka | Podgorica |
| 131 | Koprivica Dušanka | Nikšić |
| 132 | Krstajić Anđa | Podgorica |
| 133 | Kujović Fazlija | Bijelo Polje |
| 134 | Lakić Milena | Podgorica |
| 135 | Marić Slavica | Nikšić |
| 136 | Marković Dragica | Mojkovac |
| 137 | Marković Merica | Budva |
| 138 | Martinović Anita | Podgorica |
| 139 | Matijević Biljana | Tivat |
| 140 | Matijević Nikoleta | Tivat |
| 141 | Medojević Rosa | Podgorica |
| 142 | Mekić Harun | Bijelo Polje |
| 143 | Mihajlović Lidija | Herceg Novi |
| 144 | Mijušković Ksenija | Cetinje |
| 145 | Miletić Jasminka | Herceg Novi |
| 146 | Miličković Vera | Ulcinj |
| 147 | Milošević T. Milić | Podgorica |
| 148 | Mioljević Sanja | Podgorica |
| 149 | Mišković Branka | Podgorica |
| 150 | Mugoša Stana | Podgorica |
| 151 | Nikolić Sofija | Kotor |
| 152 | Nurković Rešad | Rožaje |
| 153 | Nurković Seniha | Rožaje |
| 154 | Otašević Biljana | Tivat |
| 155 | Pavićević Ljubinka | Nikšić |
| 156 | Pejović Danilo | Cetinje |
| 157 | Pejović Stanka | Podgorica |
| 158 | Pešić Nada | Podgorica |
| 159 | Pljevaljčić Branislav | Herceg Novi |
| 160 | Radulović Dunja | Ulcinj |
| 161 | Radunović Radinka | Podgorica |
| 162 | Raičević Rajko | Podgorica |
| 163 | Rajak Ljiljana | Bar |
| 164 | Raković Borka | Bar |
| 165 | Ralević Milka | Podgorica |
| 166 | Ražnatović Radovan | Cetinje |
| 167 | Roljević Desanka | Herceg Novi |
| 168 | Samardžić Gospava | Tivat |
| 169 | Sarić Dušanka | Podgorica |
| 170 | Sekulić Poljka | Podgorica |
| 171 | Sinđić Slavka | Podgorica |
| 172 | Spahić Hasib | Bijelo Polje |
| 173 | Stanišić Ljiljana | Podgorica |
| 174 | Šaković Radojka | Podgorica |
| 175 | Šaptafi Ragip | Ulcinj |
| 176 | Šćekić D. Mirko | Berane |
| 177 | Šćepanović-Lakčević Zorica | Nikšić |
| 178 | Ševaljević Marica | Kotor |
| 179 | Tomašević Saša | Herceg Novi |
| 180 | Tomović Marina | Kolašin |
| 181 | Vujović Mileva | Podgorica |
| 182 | Vujović Sonja | Podgorica |
| 183 | Vukadinović Novka | Podgorica |
| 184 | Vukićević Stojanka | Danilovgrad |
| 185 | Vukotić Milosava | Podgorica |
| 186 | Žerajić Vinka | Budva |
| 187 | Žugić Danica | Bar |
| 188 | Janjić Nada | Kotor |
| 189 | Vahid Katana | Ulcinj |
| 190 | Perka Perović | Kolašin |
| 191 | Hristina Jovanović | Cetinje |
| 192 | Miljuš Snežana | Nikšić |
