AUDIT IN MINISTRY OF SPORTS EDUCATION AND YOUTH
| Audit Id | 1593593928025 |
|---|---|
| Title | AUDIT IN MINISTRY OF SPORTS EDUCATION AND YOUTH |
| Titel in der Originalsprache |
AUDITIMI NË MINISTRINË E ARSIMIT SPORTIT DHE RINISË Albanian |
| Jahr | 2019 |
| Betreff |
Education and Training |
| Typ |
Compliance/Legality Financial |
| Art der Leistung |
Performed by single SAI |
| Beschreibung | From the audit exercised in the Ministry of Education, Sports and Youth, Tirana (MASR), it resulted that in general the activity of this institution has been carried out in accordance with the rules, legal framework and other provisions that regulate the activity of MASR. In addition to the positive efforts, shortcomings and shortcomings were found in the functioning of some components of the internal control system, weaknesses in the implementation of legal provisions and acts in the field of accounting and financial reporting, where we highlight the non-implementation of funds and projects provided in the actual budget. , as well as in the field of public procurement for which we provide qualified opinion1 From the compliance audit, in terms of the degree of implementation by the MASR subject, of the rules, laws and regulations, policies, codes established or terms and conditions on which it has been agreed (compliance audit criteria), based on the procedures of performed and the evidence obtained was generally evidenced their implementation and there are no cases of material discrepancies to report, but deviations from the legal and regulatory framework in force were found, where we highlight the non-implementation of funds and projects provided in the actual budget, and in the field of public procurement, where the calculation of the limit fund is performed by receiving bids from EO who are aware of the tender data on the quantity and detailed object that is procured, it is not argued how the economic operators who submitted bids related to the object were selected. of the procurement, this is due to the fact that they are the same EOs that have participated and have been declared winners of the procurement contract, etc. In our opinion, the transactions performed for the execution of the budget and the reflection in the actions during the financial reporting and are in accordance with the law on accounting and financial statements, as well as with the relevant laws and rules of public finance, including the rules for procurement and budget. However, the audit of the financial statements, based on the International Audit Standards and the ISSAI 1700 Standard, also found anomalies in the completion of the financial statements and the implementation of the legal framework 1 Based on law no. 154/2014 “On the organization and functioning of SAI”. |
| Autor |
Albania |
| Materialien |
Summary Albanian |
| Kontakt |
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