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08 December 2017

Presentation of the Main Audit Issues for 2016 and Progress in Implementing Recommendations given in Audit Reports


Today, the Kosovo National Audit Office organised a roundtable with senior representatives of public institutions within the Republic of Kosovo, where the main audit issues for 2016 were presented including progress in implementing the recommendations given in the audit reports.

The roundtable was opened by the Auditor General, Mr. Besnik Osmani, while an instroductory speeches were also held by the Prime Minister Mr. Ramush Haradinaj and the Chairman of the Committee for Oversight of Public Finances within the Assembly of Kosovo, Mr. Driton Selmanaj.

The Auditor General in his speech said that after the publishing our reports where we presented the outcome of the audit work and after reporting the outcome to the Assembly of Kosovo, today we want to share them with the organizations that have been the subject to audit and inform them about the work of the Auditor General as a supreme institution of economic and financial control in fulfilling the constitutional mandate.

He added that at the roundtable we will present the main issues related to the annual financial statements and the compliance audit with the relevant rules for which we regretfully have to conclude that they have resulted in weaknesses whilst performance audits as a review of value for money achieved from the use of resources still need to improve.

Recommendations from the work of auditors within the Kosovo National Audit Office have placed emphasis on important issues related to the management of non-financial assets, public procurement management, collection of receivables and liabilities. These recommendations are being implemented at a slower rate and as such do not secure effective governance and economic use of public funds, said Auditor Osmani.

Mr. Osmani asked from the Government to implement a systematic process for implementing the recommendations given in the audit reports and require from all Budget Organizations to implement and report on the progress achieved, he added, is required to be done by other public institutions of the Republic of Kosovo.

For his part, Prime Minister Ramush Haradinaj has highly praised the work of the Kosovo National Audit Office, pointing out that the Auditor General is one of the most credible institutions of our state, in terms of parameters and in the right direction. He said he further encourages the Kosovo National Audit Office for good work and committed himself that the Government led by him would take the findings seriously and implement the recommendations arising from the Auditor General’s reports.

Prime Minister Haradinaj stressed that the audit reports present the real state of public finance management in our country and called on all senior state representatives for a greater commitment to improve this situation.

Mr. Driton Selmanaj, MP and chairman of the Committee on Oversight of Public Finances within the Assembly of Kosovo, said that the Kosovo National Audit Office is one of the rare institutions that makes Kosovo proud. In his speech, Selmanaj emphasised two issues considered to be of concern to the Committee, which he represents: the level of implementing audit recommendations by public institutions and that he expects from the Government of Kosovo more serious commitment in this regard, that the Assembly of Kosovo expects the Government to submit the action plan as soon as possible and use the reports of the Auditor General to improve the situation in the country.

Meanwhile, the main audit issues for 2016 and the progress in implementing recommendations from audit reports were presented by Mr. Qerkin Morina, Assistant Auditor General. For 2016, the KNAO has produced 106 audit reports, out of which 92 regularity audits of Budget Organizations, 4 audits of publicly owned enterprises, 2 donor project audits, and 7 performance audits – related to projects and programs, with particular emphasis on economy, efficiency and effectiveness in using resources, as well as the Annual Audit Report on the state budget. Out of them 24 unmodified opinions have given, 58 unmodified opinions with an Emphasis of Matter, 5 qualified opinions, 7 qualified opinions with an emphasis of Matter and 2 adverse opinions. In percentage, 85% unmodified (positive) and 15% modified (negative) opinions.

The second part of the round table continued with discussions in the panel moderated by Mr. Ilir Salihu, Deputy Auditor General. Panel members were: Mr. Mahir Yagcilar, Minister of Public Administration, Fatmir Gashi, Deputy Minister of Finance, Naim Ismajli, President of the Association of Kosovo Municipalities and Mr. Isuf Zejna, a civil society representative from D+ organization.

Participants in this roundtable were also a considerable number of mayors, secretaries general of different ministries, representatives of public institutions, international organizations in Kosovo, civil society and the media.