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FINANCIAL AUDIT IN THE MINISTRY OF JUSTICE

Audit Id 1593431617611
Title FINANCIAL AUDIT IN THE MINISTRY OF JUSTICE
Title in original language

AUDITIM FINANCIAR NË MINISTRINË E DREJTËSISË

Albanian

Year 2017
Subject

Government Operations (Budget and Spending)

Justice and Law Enforcement

Type

Financial

Type of performance

Performed by single SAI

Comments From the audit exercised in the Ministry of Justice, it resulted that the completion of the financial statements of 2016 was deficient and inaccurate, and not in accordance with UMF no. 14, dated 28.12.2006, "On the preparation and reporting of annual financial statements of 2006, for central institutions, local government bodies and their subordinate units", as amended by UMFnr. 26, dated 27.12.2007 as well as the National Accounting Standards. Property inventory process as it is an important element of control in the context of asset management of the expenditure unit, which is performed to verify the accuracy, quality of the physical condition of the assets at a given time, and under the responsibility of the Authorizing Officer and the Implementing Officer of the Expenditure Unit, was not correctly assessed and with due seriousness, even leaving it active without being inventoried, which contradicts the Instruction of the Ministry of Finance no. 30, dated 27/12/2011 "On asset management, public sector subdivisions", as amended.
Country

Albania

Materials

Summary

Albanian

See summary
Contact
bhaka@klsh.org.al
klsh@klsh.org.al
http://www.klsh.org.al/
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