Indpendent Agencies Report - Alb, Ser, Eng.pdf - QKSS

politicization of the Ombudsperson Institution together with growing dissatisfaction with the low
impact of the Ombudsperson’s reports and recommendations, may in the long term diminish the
authority of the Ombudsperson and eventually put into question the need for and further existence of
such an institution, especially when the security institutions, which exercise ‘hard’ powers, can in effect
not be constrained or corrected in their actions.
AUDITOR-GENERAL
Legislation on the Auditor-General
5. Constitution
The functions and responsibilities of the Auditor-General are regulated by the Constitution of the
Republic of Kosovo and the Law on the Establishment of the Office of the Auditor-General of Kosovo
and the Audit Office of Kosovo. 368 The Constitution states, that the Auditor-General of Kosovo is the
highest institution for economic and financial control. 369 In this capacity, the Auditor-General has a
constitutional obligation to audit:
(i) the economic activity of public institutions and other state legal persons;
(ii) the use and safeguarding of public funds by central and local authorities;
(iii) the economic activity of public enterprises and other legal persons in which the State has shares or
loans, credits and liabilities guaranteed by the State. 370
The Auditor-General is elected and dismissed by the Assembly of Kosovo, to which he/she also
reports. 371 However, the Constitution states, as a transitional arrangement, that until the end of the
international supervision of the implementation of the Comprehensive Proposal for the Kosovo Status
Settlement of 26 March 2007 the Auditor-General had to be an international appointed by the
International Civilian Representative. 372 Thus, the Constitution incorporates a requirement set out
directly in the Comprehensive Proposal for the Kosovo Status Settlement of 26 March 2007, which has
precedence over the provisions of the Constitution. 373
368 Law No. 03/L-075 on the Establishment of the Office of the Auditor-General of Kosovo and the Audit Office of Kosovo.
369 Constitution of Kosovo, Article 136.1
370 Ibid, , Article 137.
371 Ibid, , Articles 136.3 and 138.
372 Ibid, , Article 157.
373 Ibid, , Article 143.
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