The Auditor General of the Republic of Kosovo is the highest institution of economic and financial control and the National Audit Office is an independent institution that supports the Auditor General in performing his/her duties.
Our vision is to be a reliable audit institution improving governance of public sector for the benefit of citizens and through quality audits to strengthen accountability of public administration for an effective, efficient and economic use of national resources.
The Auditor General reports to the Assembly of the Republic of Kosovo and is entitled to control all the financial, administrative and other activities, programmes and projects managed by public institutions including the process and proceeds from the sale of assets, privatisations and concessions.
The National Audit Office reports directly promote accountability and provide a solid basis to hold the managers of each budget organisation into account. In this way we increase public trust in spending public funds and play an active role in ensuring the interest of taxpayers and other stakeholders in enhancing public accountability.
The Office of the Auditor General was established by the established by the United Nations Interim Administration Mission in Kosovo (UNMIK).
At a time when provisional institutions of Kosovo were newly established and co-chaired by local and international officials, the Special Representative of the Secretary General (SRSG) appointed Inga-Britt Ahlenius as the first Auditor General in Kosovo in November 2003. Being one of the most important institutions in the country, for more than 10 years the Office of the Auditor General had been chaired by an international auditor, who performed the conferred mandate with the support of local personnel.
In 2006, Linda Casella was appointed by UNMIK as Auditor General. Following the Kosovo independence on 17 February 2008, the institution of Auditor General (AG) was integrated into the Constitution of the Republic of Kosovo and, shortly after, the Law no. 03/L-075 on Establishment of the Office of the Auditor General of Kosovo and the Audit Office of Kosovo was adopted.
In 2009, Lars Lage Olofsson was appointed as the third Auditor General in Kosovo. He was appointed by the European Union Special Representative in Kosovo (also International Civilian Representative leading the International Civilian Office).
Following an open and competitive process, the first Kosovar Auditor General, Besnik Osmani, was appointed by the Assembly of the Republic of Kosovo in March 2016, as nominated by President Atifete Jahjaga. A few months later, in June 2016, the Assembly promulgated the new Law No. 05/L-055 on AG and National Audit Office, which substituted the old one. This activity marks the completion of legal framework and local institutional full-ownership.
On 12 August 2021, the Assembly of the Republic of Kosovo has, by a majority of votes, elected Vlora Spanca, Auditor General of the Republic of Kosovo, for a five-year term.
Appointment of Mrs. Spanca as the head of the National Audit Office (NAO) was made by proposal of the President of the Republic of Kosovo, Vjosa Osmani Sadriu, following a competitive and transparent process.