Numerous tender violations found in the Gjakova municipality

In the municipality of Gjakova a portion of municipal property, as well as fees for capital projects worth 85 thousand euros are not registered in the property module at SIMF.

“We draw your attention to the fact that a portion of municipal property such as 33 business locals and 131 residential units, as well as payments carried out through judicial procedures and completion for capital projects, worth 85,003 euros, were not registered in the accounting registry of SIMFK”, highlighted in the auditing report.

The Gjakova municipality has failed to implement the budget for capital investments according to plan and targeted projects. Only 73 percent of the budget for capital investments has been realised, resulting in a surplus of about 2m euros.

The low execution regarding capital projects is the main challenge facing the municipality. The issue has not been addressed by management in recent years, even though it has been addressed in previous audit reports”, the audit report says.

According to the leading low execution report, delays in contract realisation, poor planning, delays in starting procurement procedures and poor management of contracts.

Clear weaknesses have been observed in several important financial systems, including revenues, personnel management, procurement, contract management and obligations to suppliers, and property management.

The audience has found that the Gjakova municipality by the end of the year has managed to verify only 24 percent of the registered properties.

“With UA No. 03,2011 for collecting and registering property and taxpayer information, it is required that, within the year, 1/3 of the registered properties” are verified, the audit report is highlighted.

As for irregularities in the management of the audit staff, it has found that in 33 cases positions are covered with task officer (UD) beyond the allowed deadline.

At QKMF, 29 positions were held from 30,09,2016 to the end of the year. In three schools, the director's position was held with the UD beyond the three - month legal deadline. While the office's chief position was held with the UD by the date 01.08,2016.

In another case, the employment experience had been calculated for two years more than the evidence offered. There was no decision by the staff office that determines the number of years of work experience for the employee.

The shortcomings encountered in staff management, including the recruiting process, salary payment and contract processing, according to the auditing report, could result if the tasks are not met properly, but also with potential errors in employee salaries.

“also, maintaining the task leadership position longer than three months does not ensure that jobs are realised with full responsibility and that expected results” are achieved, the report says.

The audience has also found irregularities in procurement activities in the Gjakova municipality.

In the contract for the physical security of the Gjakova municipality's facilities, worth 109 thousand and 900 euros, it was required that the Library facility be secured by two employees -- 24 hours per seven days of the week.

The only two employees involved in the set schedule conflicted with the work law, in terms of working schedules and the rest needed for employees”, the report said.

The Gjakova municipality had engaged employees with Special Services Agreements, and in seven cases their contracts had lasted beyond the legal deadline of six months.

There is a danger in lack of sufficient monitoring that services are not completed in line with contracted conditions. Continued contracts beyond the legal deadline conflict with legal regulations”, is highlighted in the risk of contracts for special services beyond the legal deadline.

The audience has also counted valid contracts beyond the anticipated value.

The municipality has contracted three contracts beyond the anticipated value of the procurement plan. It's about contracts, summer street maintenance, maintenance of KKMF, QMF cleanup, AMF, QPS and material supply and reagens for the biochemical-metological laboratory.

Summer road maintenance, worth 159,000 and 561 euros, while with the procurement plan, the contract was estimated to be only 100,000 euros.

In the contract, ) maintenance of the KKMF facilities, the QMF, the AMF, the QPS), worth 71 thousand and 111 euros, while with the procurement plan the contract was estimated at 61 thousand and 800 euros.

The third contract is material planning and reagents for the biochemical-hematological laboratory, worth 22 thousand and 228 euros, with the procurement plan it was estimated at 15 thousand, while with the Declaration of Needs and Equipment, only 17 thousand and 458 euros were planned.

Weak has also been found in capital project management. Six contracts for capital projects worth a total of 1,324,912 euros, signed in 2012 and 2013, have not been completed even in 2017.

The dynamic plans for implementing these projects were from 28 to 120 calendar days. These contracts were signed in the absence of the necessary budget.

Another weakness recorded in the audit report is the poor management of duties by suppliers. Unpaid activities in the Gjakova municipality date back to 2011. As a result of these delays through the municipality's budget from judicial processes, about 725 thousand euros have been paid.

“Objections are not paid because of their access, without budgetary means being provided. As a result of the timely failure to pay obligations to suppliers, through judicial procedures and the Treasury, payment from the municipality budget has been paid at 724,669$”, the audience's findings are highlighted.

Entrance to obligations without presuring financial means, as well as no timely payment of obligations, is seen as a danger in the audience's report that it could cause additional costs and budget damage from the establishment of court indictments by suppliers.

Audition report for The 2016 PFV of the Gjakova municipality has resulted in 22 main recommendations.

By the end of the audit for 2017, seven recommendations have been implemented, 11 have been under way and four have not yet been addressed.

Also, by 2015, 13 recommendations have been made, and in 2017 five of these have been implemented, seven more recommendations are in place, and one has not yet been addressed.