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

y the President of Kosovo or one-third of all Members of the Assembly of Kosovo 377 . If the ICR is the
dismissing authority, it is also not clear whether the ICR is bound by the reasons permitting dismissal as
set out in the law or whether the ICR has full discretion in determining when and for what reasons
he/she may dismiss the Auditor-General.
Last but not least, it is not clear which are the judicial remedies the Auditor-General would have
available to appeal against alleged unlawful dismissal if the dismissing authority is the ICR or the
Assembly of Kosovo. These uncertainties may severely compromise the independence of the Auditor-
General especially in relation to possible undue influence by the ICR during the transition period.
The Auditor-General conducts two types of audits, i.e. regularity audits and performance audits.
Regularity audits address financial accountability and involve the examination and evaluation of
financial statements, financial records and other opinions on whether the financial statements give a
true and fair view of the accounts and financial affairs for the audit period, whether the financial
records, systems and transactions and administrative decisions are in compliance with the law, and
whether internal control and internal audit functions are carried out appropriately. 378 Performance
audits, on the other hand, mean an audit of the economical manner, efficiency and effectiveness of the
use and management of resources allocated to an institution for the exercise of its responsibilities. 379
The law requires the Auditor-General to conduct an annual regularity audit of the Kosovo Consolidated
Budget and all budget organizations, including the Assembly of Kosovo, the Office of the President of
Kosovo, each Ministry and executive agency, municipalities, independent bodies and all other entities
which are more than 50% publicly owned or which receive funding from or provide dividends to the
Kosovo Consolidated Budget. 380 As for performance audits, it is in the discretion of the Auditor-General
to decide when and where to conduct such an audit. 381 Apart from this, the Auditor-General may agree
with an institution or entity to conduct additional regularity or performance audits apart from those set
out in the law 382 , or conduct such audit upon written request by the Assembly or the Government of
377 Constitution of Kosovo, Article 136.4
378 Ibid, Article 1.
379 Ibid,,
380 Ibid, Article 3.2
381 Ibid, Article 3.4
382 Ibid, Article 3.6
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