CULTURE MINISTRY AUDIT, "ON THE AUDIT OF THE CONTENT AND RULES OF ECONOMIC AND FINANCIAL ACTIVITY".
| Audit Id | 1593429821020 |
|---|---|
| Title | CULTURE MINISTRY AUDIT, "ON THE AUDIT OF THE CONTENT AND RULES OF ECONOMIC AND FINANCIAL ACTIVITY". |
| Titel in der Originalsprache |
AUDITIMI I USHTRUAR NË MINISTRINË E KULTURËS, “MBI AUDITIMIN E PËRPUTHSHMËRISË DHE RREGULLSHMËRISË TË AKTIVITETIT EKONOMIK DHE FINANCIAR”. Albanian |
| Jahr | 2018 |
| Betreff |
Culture, Media and National Cultural Heritage |
| Typ |
Compliance/Legality Financial |
| Art der Leistung |
Performed by single SAI |
| Beschreibung | The presentation of financial statements is in accordance with the predetermined criteria (legal and regulatory framework in force) in all material aspects, and the information presented is true and fair. On budget planning and implementation. Budget planning, detailing and implementation is in accordance with the predetermined criteria (legal and regulatory framework in force) in all material aspects, and the information presented is true and fair, except in the following cases: - Requests for redistribution of funds, not in all cases have been accompanied by analysis, where to identify the reason, expected results, related risks, possible reductions and consequences, in accordance with the criteria set out in the instruction of MoF no. 2, dated 06.02.2012 with changes; - A high number of redistributions of funds have been made during the exercise year, affecting all budget items, but the audit team analyzed the transfers of funds for investments, where it was found that their redistribution during the year has negatively affected the realization of budget plan and the projects themselves. This also indicates a poor budget planning performance, referring to the criteria set out in Instruction of the Minister of Finance no. 2, dated 06.02.2012. "The audit identified the phenomenon of concentration of liquidation of expenditures at the end of the budget year, which is accompanied by occasional changes in the cash plan, which is one of the indicators for evaluating performance during the implementation of the budget." For the audit with the object “On the establishment and functioning of the Multifunctional Service Center in the Ancient City of Butrint”: the Ministry of Culture has reviewed / approved the project implementation “On the establishment and functioning of the Multifunctional Service Center in the Ancient City of Butrint”, mainly supported in Instruction no. 5110, dated 13.10.2015. From the verification of the legality on which the Ministry of Culture has operated in the approval of this project, it results that the issuance by the Ministry of Culture of Instruction no. 5110, dated 13.10.2015 2015 "On leasing and the manner of administration of cultural monuments for the purpose of revitalization" as amended, was done without authorization from Law no. 9048, dated 7.4.2003, "On cultural heritage", to regulate and supplement the procedure of leasing / emphyteusis and the manner of administration of cultural monuments, as such, has no legal force. |
| Autor |
Albania |
| Materialien |
Summary Albanian |
| Kontakt |
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