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

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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 3.6 100
Kosovo 383 . The Auditor-General may also conduct an audit of funds donated by a donor state or organization to a Kosovo institution if such funds have been included in the Kosovo Consolidated Budget. 384 The Auditor-General is also obliged to carry out an audit if the Minister of Finance and Economy has determined that a budget organization has failed to comply with the requirements and procedures set out in the Law on Public Financial Management and Accountability. 385 The audit reports prepared by the Auditor-General are submitted to the Assembly of Kosovo and the respective institution or entity and they are also made public. The audited institution or entity has 30 days following the publication of the report to submit an opinion report to the Auditor-General that indicates how the institution or entity intends to implement the recommendations made in the audit report. 386 However, the law provides no sanctions in the event that an institution fails to comply with this requirement, i.e. when it does not submit a report on how it intends to comply with the recommendations made by the Auditor-General, or when it takes no corrective action at all. The powers of the Auditor-General, contrary to those of the Ombudsperson, include sanctions and thus guarantee a higher degree of compliance. The Auditor-General is entitled to order a person to provide information, to appear before him, give evidence and produce documents 387 , to enter premises used by an institution, to access any property or documents and to examine, make copies of or take extracts from data 388 . Failure to comply with the Auditor-General’s directions or hindering the Auditor-General in the exercise of his/her powers is sanctioned with punishment by fine or imprisonment of up to three years. 389 The Auditor-General is obliged to protect sensitive information, since he/she must not publish or otherwise disclose in public any information classified by law as confidential information. 390 In such event, the Auditor-General submits to the Presidency of the Assembly of Kosovo, if it requires so in 383 Ibid, Article 3.7 384 Ibid, Article 3.1. 385 Law on Public Financial Management and Accountability, Article 75 386 Ibid, Article 3.3. 387 Ibid, Article 4.1. 388 Ibid, Article 4.4. 389 Ibid, Articles 4.3 and 4.5. 390 Ibid, Article 4.9. 101
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Publikuar nga: Qendra Kosovare për
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PËRMBAJTJA Lista e shkurtesave ...
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PËRMBLEDHJA EKZEKUTIVE Kuvendi i K
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themeluara të Kosovës. Në të ka
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që kanë të bëjnë me qytetarët
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Popullit është që mund ta vë n
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ndjek Avokati i Popullit kur e proc
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keqpërdorim të autoritetit, p.sh.
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ngritura në këto raporte. 49 E dr
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AUDITORI I PËRGJITHSHËM Legjislac
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E fundit por jo më pak e rëndësi
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aportin konfidencial duke identifik
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publike të Republikës së Kosovë
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duhet të trajtohet si organizatë
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perceptimi i neglizhimit të raport
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AGJENCIA KUNDËR KORRUPSIONIT Legji
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ishikim të planit të veprimit nuk
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shprehet me faktin, që Institucion
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3. Të shtohet presioni mbi qeverin
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5. Agjencia Kundër Korrupsionit i.
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Rapori i Auditorit të Përgjithsh
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Bojani Guzdic, Komunikacije za soci
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SPISAK SKRAĆENICA COMKFOR Komandan
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Zbog toga što su institucije bezbe
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5. Osnivanje Institucije Ombudsmana
Page 52 and 53: Ombudsmana je ograničeno na kosovs
Page 54 and 55: godišnjeg plana budžeta direktno
Page 56 and 57: Ministra o pokretanju disciplinskog
Page 58 and 59: porodici koje je navodno počinio p
Page 60 and 61: Bez obzira na garancije nezavisnost
Page 62 and 63: koje ovlašćenje koje nije eksplic
Page 64 and 65: njegovih/njenih ovlašćenja, biće
Page 66 and 67: ezbednosti i dokaz da imaju stvarnu
Page 68 and 69: zasebnu administrativnu strukturu,
Page 70 and 71: nedostatka reakcije Skupštine Koso
Page 72 and 73: svoju funkciju nezavisno od bilo ko
Page 74 and 75: da preusmeri Agenciju i relevantne
Page 76 and 77: mnogi slučajevi kršenja ljudskih
Page 78 and 79: 1. uspostaviti mehanizme pravne za
Page 80 and 81: VIII. Agencija za borbu protiv koru
Page 82 and 83: OEBS-ovo Saopštenje za javnost od
Page 84 and 85: Bojana Guzdic, Communication for So
Page 86 and 87: LIST OF ABBREVIATIONS COMKFOR Comma
Page 88 and 89: therefore essential, that the indep
Page 90 and 91: standards, in particular the Europe
Page 92 and 93: legislation as to its compatibility
Page 94 and 95: Intelligence Agency (KIA) to the Om
Page 96 and 97: with the Ombudsperson, as they cons
Page 98 and 99: It is interesting to note that once
Page 100 and 101: politicization of the Ombudsperson
Page 104 and 105: writing, a confidential report iden
Page 106 and 107: person, when conducting a security
Page 108 and 109: Practice With respect to the securi
Page 110 and 111: The Auditor-General has previously
Page 112 and 113: functions independently from any ot
Page 114 and 115: EULEX Anti-Corruption Task Force, w
Page 116 and 117: The independence of the Auditor-Gen
Page 118 and 119: the respective public authority, a
Page 120 and 121: clear allocation of responsibility
Page 122: Report of the Auditor-General on th
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Indpendent Agencies Report - Alb, Ser, Eng.pdf - QKSS

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