AUDIT IN THE NATIONAL HISTORICAL MUSEUM “ON FINANCIAL AND COMPLIANCE AUDIT
| Audit Id | 1593592220678 |
|---|---|
| Title | AUDIT IN THE NATIONAL HISTORICAL MUSEUM “ON FINANCIAL AND COMPLIANCE AUDIT |
| Title in original language |
AUDITIMI NË MUZEUN HISTORIK KOMBËTAR “MBI AUDITIMIN FINANCIAR DHE TË PËRPUTHSHMËRISË” Albanian |
| Year | 2019 |
| Subject |
Culture, Media and National Cultural Heritage |
| Type |
Compliance/Legality Financial |
| Type of performance |
Performed by single SAI |
| Comments | We audited the compliance of the NHM activity with the evaluation criteria included the legal framework, rules, regulations and agreements relating to and affecting the use of MHK funds / resources. The audit also included an analysis of the systems internal control (UN) in order to evaluate design, implementation and the effective functioning of internal controls, where they were concluded breaking them during the design and implementation and consequently the functioning of these systems. It is the responsibility of the management to design the appropriate procedures and policies the circumstances of the unit and require their implementation as an integral part of the operations unit, so that internal controls work effectively, by enabling the reduction of risks of misuse of public funds, and without risking achieving the objectives of the institution - The obtained evidence resulted in material violations of control systems during the process of transferring icons for restoration purposes, as procedures / regulations of internal to describe the processes to be followed for their associated displacement by clearly defining the roles and responsibilities of the sectors / positions / parties of involved in the process; also failure to complete card and passport icons, with relevant information on the history of restoration / conservation carried out over the years, has violated the tracing of the process itself; lack of budgets for creating conditions appropriate comfort has caused recurrent injuries and problems. The above has made these objects of cultural heritage, with irreplaceable values of national wealth, to be constantly exposed to the risk of decay, loss, theft, ie their "degradation". - The evidence obtained showed that the controls were broken during the process of its creation secondary revenue (ticket sales), limiting auditors to providing security reasonable on the figures declared for this item. Being the main source of income that managed by the Museum itself, for the processes that generate this category of income, should proper care is taken so that they are immediately subject to the rules of discipline financial. - The evidence obtained resulted in breaches of control systems related to the lack of transparent recruitment procedures, adding to this the lack of job descriptions and the like consequently the lack of qualifications required for positions. |
| Author |
Albania |
| Materials |
Summary Albanian |
| Contact |
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