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

The Auditor-General has previously reported to the Assembly Committee on Budget and Finance
whose responsibility it is to exercise financial oversight over the Kosovo Consolidated Budget. 428
Moreover, a Supervisory Committee for Public Finances has been recently established in the Assembly
whose task it is to oversee the “value for money” obtained during the expenditure of public money,
especially regarding the efficiency of public procurement activities. 429 In fact, this comes very close to the
performance audits, which the Auditor-General is authorized to conduct. It is, therefore, not clear if and
to what extent the newly established Supervisory Committee for Public Finances will conduct its own
“performance audits”, or whether it will rely on performance audits undertaken by the Auditor-
General. It is also not that clear whether the newly established Supervisory Committee is already
functional although it has a legal basis and its members have been appointed. 430 However, the
committee-landscape in the Assembly is still not consolidated, as there are indications that the number
of committees might be reduced with the possibility of this new Supervisory Committee becoming a
sub-committee of the Committee for Budget and Finance. Such uncertainty in the Assembly may further
adversely affect the capabilities of the Assembly to discuss and follow-up on reports submitted by the
Auditor-General, already at a very low level.
On the one hand, the quality of the audit reports seems to have improved and satisfaction with the
performance of the Auditor-General has increased over time allegedly as a result of some investments in
human resources within the Auditor-General Office. 431 On the other hand, a number of qualified and
trained staff members of the Auditor-General Office have left the office immediately after completing
their professional training and have established their own auditing companies. 432 Such brain drain
seems to be the result of insufficient financial incentives and lack of Government support to
independent institutions in general. 433 Even the Auditor-General admits that the Audit Office of Kosovo,
which has recently expanded its staff from 92 to 116 employees, is a relatively new institution whose
capacities are, however, gradually improving. 434 Lack of sufficient experience and adequate resources
428 See http://www.assembly-kosova.org/?cid=2,110,76.
429 Interview with Mr. Armend Zemaj, Assembly of Kosovo, dated 19 May 2010.
430 Interview with Mr. Shpend Ahmeti, GAP, dated 19 May 2010.
431 Interview with Mr. Armed Zemaj
432 Interview with Mr. Shpend Ahmeti
433 Interview with Mr. Driton Selmanaj, KDI, dated 30 April 2010.
434 Interview with Mr.Lars Large Olofsson.
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