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PUBLIC A
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PUBLIC AUDIT
The Al SAI performance in 2012
towards a modern public audit institution
200
No.4, January – April, 2013
Regarding the recommendation of the
Parliament for the amelioration of the
AL SAI law (cited in the above passage),
and pursuant to the recommendation
of the 2012 EU Progress Report on
Albania (which has underlined that:
"The external audit should be fully in
line with INTOSAI standards "), during
2012
we
have
completed
the
preparation of the amendments to our
organic law, in an intensive cooperation
with the DG Budget, the SIGMA, the
academic circles and the country's civil
society.
The roundtable meetings that AL SAI
organized to discuss law amendments
provided valuable suggestions which
were reflected in the final draft of the
bill,
submitted
to
Parliament
on
November
30
th,
2012,
with
the
document No.945/4 and according to
the DG Budget, "entirely in line with
INTOSAI standards".
1
The amendments
bring a contemporary conception of the
rights and duties of AL SAI, similar to
our European counterparts.
They will help to increase the level of
implementation
of
our
recommendations,
to
increase
the
administrative capacity, in specifying
AL SAI competence to audit the funds
allocated by the EU for Albania till the
final user and the right to certify the
financial
accounts
of
the
audited
entities. The amendments strengthen
the
functional
and
operational
independence of the institution, making
the AL SAI a totally integrated unit, in
1
Letter with Protocol No. 1354284 (2012)
from Mr. Robert Gielisse, Director of VAT
and PIFC Unit in DG Budget, addressed to
Al SAI on November 16
th
, 2012.
accordance with the functioning of the
European Union SAIs. The amendments
also provide for the certification of
Public (external) Certified Auditors. We
believe that the Parliament will support
us, as it always does in these crucial
matters.
Furthermore, the UN Resolution of
December
22
nd
,
2011
on
the
"Promotion
of
Efficiency,
Accountability,
Effectiveness
and
Transparency of Public Administration
by Strengthening the Supreme Audit
Institutions" encourages UN Member
States and their Parliaments to "support
SAIs to perform their duties in an
objective and effective manner, being
independent from the audited entity
and protected from external influences."
We were confident that this draft law
was going to be on the agenda at the
very early Parliamentary sessions. Now
that we are ending the first trimester of
regular Parliamentarian session, I am
urging you all, dear Members of the
Parliament
to
consider
the
amendments to the AL SAI law as soon
as possible, as these amendments will
improve good governance and increase
the responsibility and accountability in
public administration, and above all,
our
operation
gets
closer
to
the
INTOSAI standards.
In applying the recommendation of
Parliament, stated in the Parliament’s
Resolution that "AL SAI should increase
the efficiency of audit activity by
strengthening the financial audit and
making
faster
steps
towards
performance audit", during 2012, we
increased the number of financial audits
and performance audits, compared to
the previous year (starting from a very

ALSAI
Dr. Bujar Leskaj
PUBLIC AUDIT
201
low number of audits carried out in
these fields). On September 2012, the
institution established the Performance
Audit
Department,
led by
a PhD
researcher in risk management, and
composed of 16 experienced auditors
within AL SAI and new ones with clear
perspective
for
professional
development. The current world trends
highlight
the
importance
of
the
performance audit (for example, in
Slovenia 1/5 of audits belong to this
type, in the Netherlands 25 percent of
the total are performance audits). This
audit plays a major role, through the
measuring
of
the
economy,
effectiveness and efficiency of the
resources spent.
In
order
to
improve
the
audit
methodology
and
our
reports,
in
February 2012 we established ex novo
the
Department
of
Research,
Development
and
Information
Technology. During 2012, the institution
applied for technical assistance to the
European Union Delegation in Albania
and gained the opportunity to benefit
from
a
Twinning
Project
on
the
development of audit methodology and
audit capacities, supported by the IPA
2012 funds and amounting at 2.11
million
euro,
which
will
become
operational in early 2014. This project is
coming
after
six
years
that
the
institution had not received any foreign
technical assistance.
A very important assistance in obtaining
this project was given by the EU
Delegation in Albania, by the Albanian
Government, particularly by the Prime
Minister and the Ministry of European
Integration, as well as by SIGMA, our
permanent partner.
We all know that there is a negative
perception from the public about the
actual level of corruption in the public
administration. This perception comes
from the non disclosure in time and at
the adequate size of the measures
taken against corruption by the State
bodies responsible on combating this
phenomenon. In this regard, good
governance and concrete contribution
to good governance provide for the
best
antidote
to
corruption.
The
International Monetary Fund has stated
that "promoting good governance in all
its aspects, ensuring the rule of law,
improving
the
efficiency
and
accountability of the public sector and
fighting
corruption,
are
essential
elements of a framework in which
economies can prosper" (Guideline,
"The IMF's Approach to the Promotion
of Good Governance and the Fight
Against Corruption", Edition of 2004,
page 18).
It is a duty for all Albanian public
institutions
to
be
strong
and
independent institutions and to deepen
the fight against corruption. The AL SAI
as
the
supreme
audit
institution
assumed its very special place in this
framework. As a SAI, during 2012, we
have carried out 40 referrals for 125
public administration employees at
different levels, almost twice as much
as the three previous years altogether
(in 2009 we had 9 referrals – in 2010 5
and in 2011, we had 6 referrals).

PUBLIC A
202
No.4
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ALSAI
Dr. Bujar Leskaj
PUBLIC AUDIT
203
responsibility in the implementation of
a strict financial discipline and other
public duties, what will in the long run
reduce corruption.
This view was further sustained by the
President
of
the
Republic,
His
Excellency Mr. Bujar Nishani in his
speech at the 2012 Annual Analysis of
AL SAI, stating that: "This collaboration,
this commitment, the desire and the
vision already expressed in front of the
public for a closer cooperation between
your
institution
and
the
Attorney
General's Office, will bring concrete
examples to the public opinion."
Pursuant to the recommendation of
Parliament,
stated
in
Parliament's
resolution
that
"AL SAI
should
harmonize the External and Internal
Audit activity, as well as develop and
strengthen the Financial Management
and Control System", we have signed in
May 2012 a Cooperation Agreement
with the Ministry of Finance, especially
with its internal audit structures. This
agreement is currently operating and
will be fully implemented during this
year (2013) in its main objectives,
according to the standards ISSAI 9150
and ISSAI 1240.
A consolidated Internal Audit which
functions well will greatly facilitate the
implementation of our mission. The
cooperation with the Internal Audit
institution
through
ongoing
consultations, sharing of work plans,
development
of
methodologies,
training and conducting joint activities,
the use of the work of Internal Audit,
when
the
latter
is
performed
in
accordance with professional standards,
is vital for us. Both Internal Audit and
the
AL SAI,
through
a
secretariat
established by the Agreement, are
committed
to
support
the
recommendations provided by both
parties on audited entities and to assist
the auditees in their implementation.
We share the view that strengthening
the capacities of the internal audit is
the right way to support the maximum
increase of accountability, transparency
and integrity in the Government.
On the other hand, we can properly
face
our
main
challenge,
the
modernization of the institution, if we
coordinate well our work with other
institutions’ work in the public sector. In
fulfilment of our objective put in the
strategic
platform
established
on
December 2011 for the institution, we
ensured professional cooperation with
the Albania’s
Institute of Chartered Auditors (IEKA)
and the National Accounting Council,
with whom we have signed Cooperation
Agreement, to assist us in carrying risk
analysis in the planning of audits, the
quality audit process and the quality
reporting of audit findings.
In the future, if the Parliament is not in
the position to carry out the audit of
our
funds,
these
institutions
of
independent experts may be appointed
by the Parliament itself to audit our
funds.

PUBLIC A
204
No.4
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