Progress report urges institutions systemic commitment to implement external audit recommendations

One of the issues addressed in this report, the need for supplementing the Law on General Auditor and the National Auditor's Office is stressed. In addition, it is said that these changes would allow for increased audits of public enterprises and performance audits.

“In line with the standards of the International Organisation of Supreme Audition Institutions, Kosovo's constitutional and legal framework envisions organisational functioning and the financial independence of the National Audition Office (ZKA). The Law for the General Auditor and the National Auditor's Office of Kosovo must be amended to lift the obligation to conduct audits of regulation each year for all budgetary organisations, regardless of their size, complexity and risk, so that audits can be resolved based on the risk level of public finances. These changes would increase the number of audits of public enterprises and performance audits”, said in the report.

The report noted that a five - percent increase in auditing recommendations has been recorded from 45 percent in the preceding year to 50 percent in 2020. However, greater commitment has been required by the Government and other public institutions to provide a systematic conveyance to implement external audit recommendations.

Among other things, the European Commission has praised independent institutions, especially the National Audition Office and the Ombudsman, for addressing citizens' right to better management, however, it has been noted that the recommendations of these institutions are not being implemented effectively by public institutions.

The report also praised the co-operation of the ZKA with the Kosovo Assembly, reviewing the audit reports by the Commission for Public Finance Supervision (KMFP) respectively. The Public Finance Supervisor Commission has reviewed 25 audit reports, out of which six ministries reports, 9 performance auditing reports and 7 reports of public companies”, were said in the report.

It has also been praised to increase the number of performance audits, co-operation with civil society, as well as the sustainability of the ZKA in terms of human resources capacity.

“The institutional capacity of the Office remains largely stable with 165 employees by the end of 2021, of which 82% are auditing staff, including leadership positions and 18% are professional staff. The office finalised 14 performance audit reports, compared to 11 in 2020. It has worked with civil society organisations, especially at the local level, to improve the impact of audit work through holding public debates in municipalities for audit recommendations”, is highlighted further on this report.

Attention has also been given to the drafting of the National Audition Office Strategic Plan 2022-2025 and the objectives of this plan, including control and obtaining the quality of auditing, as well as the Certificate of audit staff. /Periscopi/