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24 August 2023

NAO: In five years, public institutions have implemented just 37% of recommendations given in the performance audits 2018

vleresimi i rekomandimeve

The National Audit Office (NAO) published the audit report on Assessment on the Implementation of Recommendations in the Performance Audit Reports for year 2018. This report aims at providing the Government and the Assembly of Kosovo with information regarding the actions taken by public institutions to implement the recommendations given in the performance audit reports.

The assessment included 123 recommendations that were given to 46 public institutions in seven performance audit reports published during 2018.

The implementation of some of the recommendations by individual auditees in three of the seven performance audit reports has led to an improvement of the situation identified. However, considering that the recommendations for these reports were given about five years ago, the auditees’ commitments to implement them have not been sufficient.

According to the assessment results: 37% of all the recommendations have been fully implemented; 25% have been addressed and are under different stages of implementation; and the remaining 38% are either not implemented or no longer applicable or some of them have not been responded at all.

Out of the 123 recommendations given: 45 have been implemented; seven were at the final stage of implementation; 10 are under implementation; five have not started to be implemented; 14 are no longer applicable to the addressed auditees (responsibilities of nine of them have been transferred to other entities and five are no longer applicable); and for 42 recommendations the auditees have not responded as to whether actions have been taken to implement them.

With regard to this audit report, the Auditor General, Vlora Spanca, said that the failure to prepare the action plans, unwillingness of some of the institutions to give be responsive to the assessment and the insufficient number of implemented recommendations indicate the public institutions’ lack of commitment to improve their performance and the management of public funds.

In addition to the shortcomings, the assessment concludes that the institutions have taken some actions that might result in the improvement of activities in environment, health,   social affairs, procurement and employment.

The assessment of implementation of recommendations has been carried out in accordance with the International Standards of Supreme Audit Institutions.

You may read the audit report on Assessment on the Implementation of Recommendations in the Performance Audit Reports for year 2018 here.