Nukdals in education stop-and-do-whores ignore audience recommendations

During the four years 2014-2017, the National Audition Office (ZKA) account for MAST has resulted in a total of 90 recommendations. These recommendations have been made concerning the shortcomings and findings recorded in the work of this institution.

The largest number of recommendations was given in 2015, with 26 recommendations. The opinion of the audience continued over these four years of this ministry was unchanged, but with emphasis on issues. The issues that were raised by the troubled audience concerned overestimating their assets and expansion in the Annual Financial Mirrors.

In the 70 recommendations given over the years, MAST has been able to address in the following year fully over 38 percent of them, in part 31 percent, and recommendations that have not been implemented are about 30 percent. The audience for each recommendation you give makes the following year verify whether the same has been met.

Professors Compensate for Uninhibited Learning

The audience finds that University professors have also been paid for classes that have not been held.

In the 12 cases identified at the University of Pec, the number of hours planned on school hours was 504 hours, while according to the follow-up lists, we found that 177 hours were compensated without the process of learning. More than that, personal income regulation envisions sanctioning measures for academic personnel with half pay removal of $50 per hour lost for professors and $25 per assistant. These measures are not applied by competent organs in the Upe”, the audit report says.

And at Prizren University for 268 out of the planned 720 classes, the audience has found no evidence of the follow-up process.

“Even in spite of this fact, professors have been compensated with full salaries and no sanction clause has been applied, says the 2014 audience report.

The audience found that the ministry has not addressed the recommendation concerning monitoring follow-up in lectures and compensation for offered services

The minister in co-operation with University Rectors needs to analyse the current system of monitoring lectures, approval of hours held and payment process in order to avoid potentially irregular payments and compensation for services not offered. The previously introduced sanctions in the personal income regulation should be applied according to the need”, the 2014 recommendation said.

Next recommendation of 2014 unaddressed is recommended by the minister and the director of UP's should ensure that the personal income regulation is applied precisely, as well as the necessary measures to prevent payments that are contrary to this regulation.

Unadvised, too, is the recommendation about not reporting spending on subsidies.

The minister must initiate a review of the cases identified to ensure that checks in this area are applied according to predictions and to ensure that the tools are used for the planned target”, the recommendation said.

The audience has found that a university had recruited and paid an interior audience, despite what it legally did not have the right to recruit the audience, since that responsibility belongs only to the Business Organisations, in the concrete August case.

And in 2015, August had announced a competition against that positions were occupied with workers.

“University has announced competition for the position of the property official and recruited another staff, despite the person who had worked until that time had not yet resigned. The staff that had worked until that time had been admitted to a different position within the university, but after a complaint on the Independent Council of Civil Services this competition had been cancelled”, the Auditor's report concluded on December 31, 2015.

Prizren University's “Rector, together with the Secretary General, must make an immediate solution for internal audit staff and property official staff. The reactor before any recruit should provide an added dialogue with the ministry to clarify responsibilities and rights aimed at avoiding misunderstandings of legislation”, the recommendation for 2015, which was not addressed during the following year.

The audience found shortcomings in compensation for professors to keep products, which, according to the audience, was contrary to the administrative instruction in power.

“Keeping exams would have to be an integral part of the work tasks for which professors receive the basic wage and eventually the host”, says the 2016 audience's find. “The minister, along with university rectors, should look at possibilities about reviewing higher regulations so that it can adapt to current circumstances and budgetary opportunities. Also due to the same working nature, the minister must engage in unifying regulations and compensation”, the audience's recommendation said. This recommendation was not addressed in the following year.

The Mangue in Value of Wealth

The first two issues recorded by the ZKA report for this ministry's unadvanced minister is that property and inventory purchases were not listed in sound books properly, as well as the compatibility of the annual financial mirror (PVF) and other requirements for reporting.

The minister must initiate an analysis of the reasons for the inadequate treatment of book purchase and inventory under 1,000 dollars and identify the right actions to address these weaknesses so as to enable a fair and true presentation of assets in 2015“, the ministry says in the 2014 recommendation of the audience unadvanced.

The audience finds that the ministry was underestimating, as it had not estimated the cost of monitoring as a total of property realised, respectively.

“The task management cost must be added to construction costs so that when the transfer is made, the exact cost of each project will be known. Addressing books as assets or not should be discussed with the Ministry of Finance/Sesarin“, says the unaddressed recommendation.

Ungood budget performance

The audience finds that the level of budget realisation was not at the expected level and by the challenge. Among other things, the audience records that the university provided more scholarships than were available.

“... Market sharing decisions from public universities have not had enough budgets. Prizren University has earmarked scholarships worth $90,000, while the budget was $10,000, the University of Gjilan had a budget of only 7,760 euros, while the scholarships needed means reached 34,500, the University of Gjakova had allocated 20,000, while the budget was 10,000. The foregoing cases point to taking decisions that create obligations contrary to budget limits”, the audience report says. The minister must ensure that budgetary performance is systematically monitored on a monthly basis and that this review identifies and addresses the budget implementation barriers at the planned level. Where initial budget assumptions are incorrect, this should be fully reflected in the budget review process. ”

The audience records that MAST had no good budgetary focus and there was delays in realising capital projects during 2-16.

The school construction process has been forwarded with multi-year delays. Of the 11 projects launched in 2009, six (6) of these were completed, two (2) were in the process of technical accession, until more than three (3) still continue the work. MAST had not applied criminal acts to companies, because they believe the circumstances of delays have been two-way, lack of budget, specific changes and neglect of companies on the other hand”, it is said in the audience's find for 2016.

The audience recommended that the minister take measures so that the projects are not delayed.

The minister must provide a detailed review of the reasons that have caused delays in implementing these projects and take necessary measures so that they can be completed as soon as possible. The quality of the works must be verified by competent organs for monitoring, to confirm that jobs have been carried out in line with the conditions and standards contracted”, says the 2016 recommendation, which was not addressed in the following year.

The audience recommends an internal review.

“The minister must initiate an internal review to determine why the financial rule requirements have not been addressed in all cases, and determine the necessary measures/processions to ensure that similar failures will not take place in the future”, the recommendation not addressed in 2017.

The audience recommended harmonisation of the legal base of administrative instruction for textbooks.

“The minister should initiate revising Law No.04/ L-032 for Pre-university Education in the Republic of Kosovo and, with the goal of avoiding confusion about the supply and treatment of textbooks. Also needs to be revised (MASHT) No. 13/2016, with the aim of simplifying and clarifying the process”, says the audience report.

Poor management of property records has been recorded where the audience recommends the minister to ensure non-financial management of property.

The minister must make sure that the organisation's non-financial property management becomes consistent with instructions and regulations in barrels. Right measures should be taken in terms of staff training and functioning of the system BAR-rich in all entities. Property records must be complete, as defined by the relevant guide as well as to be constantly updated in order to present the real state of wealth in financial mirrors”, it is said, at the 2016 recommendation, which was partly addressed by the ministry in 2017.

Debts Overloading

The audience found irregularities in handling debts. MAST had unpaid obligations of over 3.1m euros by the end of the year.

The minister must initiate a review of the state of unpaid obligations to determine the causes of delays and the measures needed to address them. The assessment of obligations should continue to take place on a regular monthly basis and payments made under the time limits set out with financial rules“, said the 2014 recommendation, which was not implemented in the following year.

The same shortcomings were found in the following year, since the mirror of obligations to suppliers was 3 million and 961 thousand and 845 euros an increase of 27 percent compared with last year's 3m 120m and 460 euros.

The minister must initiate a review of the debt situation to determine the causes of delays and the measures needed for addressing them. The assessment of obligations should continue to take place on a regular monthly basis and payments made under the time limits set out under financial rules”, said the 2015 recommendation, which had not been implemented even in 2016.

Almost the same recommendation was made in the annual report of December 31, 2016. This recommendation was not implemented during 2017, says the 2017 report.

Public Procuration

The audience has noted avoidances of procurement procedures and delays in implementing projects, including: Poor planning and avoiding open procurement procedures, delays in completing capital projects, contracting without procurement procedures and poor value for mobile phone spending.

The minister must ensure that an internal review has been conducted to determine why procurement requirements have not been addressed in all developed procurements. Consequently, additional checks must be established to ensure that identified weaknesses have been addressed. A concrete plan for completing the remaining jobs in unfinished schools should be drafted and the same monitored on regular grounds. The procurement needs outlined by the entities must be injected into a joint plan to facilitate pre-procure management“, said the recommendation, which was fully implemented in 2017.

The audience has recommended that the minister deal more seriously with the implementation of recommendations. The report estimates that less than half of the recommendations were fully addressed after there was also a lack of monitoring and reporting management concerning the progress of recommendations.

The minister must make sure that a more serious access to the AP's recommendations is implemented by the management level. The revised action plan must be made sure that the implementation is implemented, which correctly defines the undertaken measures, the deadlines for implementation of recommendations, with responsible staff identified, focusing initially on more important areas. The action plan must be monitored formally on regular grounds and the results of the implementation of recommendations should be reported to the management to undertake adequate “measures, the 2015 recommendation reportedly implemented in the following year.

The audience shows that more needs to be done in addressing the recommendations.

“MAST has made progress in implementing preliminary recommendations. However, a formal process to manage and monitor the use of general audience recommendations (AP) must be followed so that they can be fully implemented.”, find an audience in 2016

This recommendation had come as a result because the audience has enumerated continued weaknesses of key checks that have not been addressed.

The minister must make sure that the revised action plan is implemented, which correctly sets the deadlines for full implementation of unmet recommendations and those in the process of implementation, with the responsible staff identified, and initially focusing on the most important areas. The implementation of the plan should be constantly monitored”, the report says the 2016 recommendation, where partially addressed.