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

m) salaries paid for suspended police officers has resulted in mismanagement of public
funds;
n) inadequate inventory of assets of the KP;
o) weak internal control mechanisms. 422
It is worth noting that said report also emphasized that the Kosovo Police has only partially
implemented 5 out of 14 recommendations by the Auditor-General in his audit report for 2007 423 , most
of them related to preparing credible financial statements, clear determination of salaries and other
incomes and proper inspection of finalized works 424 .
As regards the Kosovo Intelligence Agency and the Kosovo Security Council, no auditing has been
performed yet, most probably because they were fairly recently established and because the Auditor-
General’s focus seems to be on public enterprises and other core public authorities. 425 The Auditor-
General seems to be aware of the need to audit the Kosovo Intelligence Agency, to use a vetting process
for every officer engaged in intelligence activities and for classification of audit reports on the KIA. 426
However, it is not clear who will have the classification authority for the audit reports (is it the KIA
itself, is it the Auditor-General, who gets no classification authority in the Law on Classification of
Information and Security Clearances or is it the Assembly of Kosovo to whom the Auditor-General
reports) and what impact it will have on the quality of the auditing if the KIA itself conducts the security
clearance process of the officers who will be responsible for auditing the KIA.
The above reports on the low level of compliance by public institutions with the recommendations made
by the Auditor-General in his audit reports are also confirmed by observations by representatives of
civil society organizations. A very important criticism is the perceived lack of follow-up by the
Assembly of Kosovo of these audit reports. It is estimated that only 3% to 5% of the audit reports
submitted by the Auditor-General to the Assembly of Kosovo have been discussed in the Assembly. 427
422 Report dated 24 July 2009, p. 4.
423 Ibid, p.5
424 Ibid, pp. 5-6.
425 Interview with Mr. Lars Large Olofsson, Auditor-General, dated 24 February 2010.
426 Ibid,
427 Interview with Mr. Artan Venhari, KIPRED, dated 20 May 2010.
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