The irregularities found in the Lipjan municipality

These are the irregularities found by the National Auditor Office, which has reflected in detail in the 2016 report.

The audience in the published report says the charity spending mirror, compared to other categories, points to a slightly lower level of budget execution in capital investments 86%, due to failures in realising capital projects according to dynamic plans.

The municipality according to the audience has failed to verify 1/3 of real estate, as required under the Law for real estate tax and administrative instruction in force. The audience explains that according to municipal officials, no verification of property has occurred due to the lack of field pollsters to verify property.

“Of the six samples tested for leased properties we have noted that four taskors had not performed duties on the municipality for the property they use under contract. The commitment for these users was $38,168. Management had not undertaken the right actions to force these taskors to adhere to the charter contracts associated with the municipality. Although in two cases the municipality had cut off the contracts to tenants, they still use municipal establishments. The municipality with 11,12.2014 had asked the Ministry of Environment and Spatial Planning (MMPH) for review concerning the appointment of the administrative tax for construction permits and the density fee of $2.77 per m2 for new permits. MMPH had responded positively to the municipality for administrative tax issuing construction permits. We have tested six samples of construction permits and have identified that in six cases construction permits were issued from the urban management, billing $2.30/m2, under the old regulation.

The municipality for the six tested cases has downplayed revenues in the total of 14.396. In the auditing process, we reviewed six samples related to the count of municipal tax for construction permits. In a sample we identified that the estimate of the administrative tax for issuing construction permits had been made more for the amount of 1,188 euros”, the report says.

According to the audience, the mayor of the municipality had made a decision on sharing the tools worth 1,500m, for subsidising the Golesh Mining Association, for manifesting the <x0nd dita of Minors, but the association had not brought about return reports on spending financial means, as required by internal regulation.

“On three cases the municipality had not made drafting the executive project for capital projects. Such cases involve these projects: “Building sidewalks in the village of Llugagji” worth 27,701, “The migration and maintenance of roads in the Lipjan municipality” is worth 42,769m and “the construction of the economic zone “Industrial Park” in the Lipjant” municipality town is worth 149,877. Article 28.10 of the Public Procure Law, concerning technical specifications for work contracts, notes: No Authority

The contractor is not allowed to issue tender documentation without attaching the project's detailed description. In the “contract, the construction of the sports facility in the village of Shala” of the date 21.10.2011, worth 241,426, we found that eight positions were paid, while they were not complete according to the parameters and accounts. Unworked but paid positions were; no painting of the metal structure of the roof of the hall, which was corrosion, and some parts of the lamarine were unfinished, not setting up protective nets at 15 windows, putting plastics on the front doors and not on the glass, not completing the management system, and not setting up protective nets on light bodies. That positions were not executed in accordance with the contract, the project manager agreed. The “sewer construction contract in the village of Miresi e I-Greeza, worth $32,611, we have noted that it was signed without the means' initial commitment.

In 6 tested tender files, we have identified that the statements of the needs and availability of financial means were signed following the initiative of procurement procedures”, the audience report said.

The list of debtors to the municipality, according to PFV data, is 3,318,916 euros, where most of these accounts concern taxing 2,637,029 euros, taxes on business activity exercise 578,359 euros, and municipal rent 103,528 euros, but of the 15 samples tested for property tax, Audori has noted that 12 tax collectors had not made obligations to the municipality.

The total user implementation “Of the 6 samples tested for the L/A municipal rents, we noted that the four taskors had not committed their duties to the municipality. The user commitment was $38,168. We haven't noticed whether the municipality has taken any action regarding the introduction of these debts”, the report said.

The audience concludes that the mirror of unpaid obligations to suppliers at the end of 2016 was 637,993 euros that have been collected for years. These duties were charged in 2017.

According to the audience, the existence of considerable unpaid debts is meaningless, while 757,608 euros are being carried as unpaid revenues in 2017.

These obligations have to do with capital investments of $307,862, goods and services of $179,724, municipal spending 12,766, and $11,000 subsidies. In addition, the municipality had obligations on behalf of the salaries to teachers worth 156,641m, which has failed to pay by the time”, the report says.