20 The NPM methodology stipulates that special attention is given to the protection of persons deprived of their liberty, employees within the detention institutions, as well as all other entities who had been in contact with the NPM, provided information on the treatment of persons deprived of their liberty or indicated the occurrence of abuse. In the methodology of the NPM Serbia, a great importance is given to prevention of retaliation in a way that protects the source of information or data about persons who have provided information. If their identity is recognized, the NPM’s preventive activity is achieved through subsequent visits to such persons monitoring their movements i.e. through the way they are treated by the employees in the detention institutions. Additionally, the responsible persons are pointed out that taking reprisals against persons who have cooperated with the NPM is considered the cruelest way of torture. The NPM Methodology provides for more intensive activities with the aim of combating impunity for torture or any other form of abuse. The competent authorities are made aware of the occurrences or conducts that constitute torture or ill-treatment, with the expectation that in these cases they will specifically take all possible measures and actions within its jurisdiction to determine the liability of employees. In the methodology of the NPM Serbia, a particular emphasis is put on the general support of the activities of the competent authorities with an aim to combat the emersion of impunity for torture, and also to be able to identify both individual, and strict liabilities. 4.2. Material resources and financial independence of the NPM For the successful realization of the NPM in accordance with the mandate set forth by the Law on Ratification of the Optional Protocol, it is necessary to provide the required operations and maintenance funds, including the reaching its financial independence. To facilitate performance of the tasks of the NPM, within the approved budget of the Protector of Citizens, the funds in the amount of 5,256,240 dinars (about € 45,700) were provided for 2013. Employees of the NPM in 2013 used two offices in the building of the Protector of Citizens, as well as a van with a special purpose to transport team members when conducting visits to institutions. The amount of funds provided for the operations of the NPM in the countries of the region varies. This amount can range from a few million for the operations of the NPM Austria, where the approximate number of inhabitants and the number of institutions where persons deprived of their liberty are placed are similar to the once in the Republic of Serbia, then up to few tens of thousands of euro for the work of the NPM Macedonia, having several times less inhabitants and institutions where persons are deprived of their liberty compared to the number of persons deprived of their liberty in the Republic of Serbia. In order to ensure solid working conditions for efficient operations of the NPM in the coming period it is necessary to establish a separate line in the budget of the Ombudsman for the needs of the NPM. Not having specific budget lines within the budget of the Protector of Citizens for the needs of the NPM, as well as a series of measures introduced in the Republic of Serbia which includes approval of budget spending, leads to an inefficient operation of the NPM in 2014.