16
magazine
ALRAQABA
Issue Interview
Kosovo National Audit Office
Applies INTOSAI Standards
Mr. Besnik Osmani, The Auditor General
of the National Audit Office Kosovo
■
Please, provide us with information about
your supreme audit institution establishment,
and its role in controlling the public funds.
- The Office of the Auditor General of Kosovo
(now the Kosovo National Audit Office) was
established by the United Nations Administra-
tion (UNMIK) in November 2003.
The Auditor-General was appointed by the
Special Representative of the Secretary-Gen-
eral of the United Nations (SRSG).
Upon entry into force of the Constitution of the
Republic of Kosovo, on 15 June 2008, the Of-
fice of the Auditor General is established and
reports to the Assembly of Kosovo.
National Auditor General has been appointed
by the Kosovo Assembly on 30 March 2016.
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What is the extent of independency that
your supreme audit institution enjoys and
the support it receives?
- The Auditor General and Kosovo National
Audit Office (KNAO) ensure objectivity and
institutional independence by exercising the
mandate stipulated in the Constitution and the
law as well as in line with the professional audit
standards and the internal code of ethics and
professional conduct.
■
What are the types of audit practiced by
your supreme audit institution and what are
the types of reports presented by your su-
preme audit institution? And to whom?
- KNAO carries out on an annual basis, statu-
tory Regularity Audit of the Budget of the Gov-
ernment of Kosovo all Budget Organisations
receiving budget through the annual budget
law, Publicly owned Enterprises and Perfor-
mance Audits and has the right to perform
at any time other audits other than regularity
audits for funds provided by the budget for
an institution or organisation; public funds for
public-private partnerships; borrowings; and
loans and obligations guaranteed by public
sector entities. To Kosovo Assembly.
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What is the mechanism of your supreme
audit institution to follow up its remarks and
recommendation, and what are the proce-
dures followed in case you discover financial
breach?
- KNAO submit final Audit Reports to the au-
dited institution and Kosovo Assembly. All final
Audit Reports are published in our website.
Important conclusions and recommendations
from all audits carried out are presented in au-
dit reports. Within thirty days of receiving the
final Audit Report each audited institution de-
liver the action plan to the KNAO, which sets
forth how the institution will address recom-
mendations given in the final Audit Report.
This response are also be submitted to the
concerned Assembly Committee (Oversight
Committee on Public Finance).
KNAO shall conduct interim audits during the
course of the financial year, including follow-up
on implementation of recommendations from
previous audits and an analysis of the mea-
sures taken on the basis of these recommen-
dations.
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What are the procedures and methods fol-
lowed by your supreme audit institution to
develop its performance and practices?
- We apply standards related to Quality Con-
trol issued by INTOSAI (International Organisa-
tion of Supreme Audit Institution)
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How does your supreme audit institution
improve and keep good relations with en-
