Legislation

The Parliament of the Republic of Albania approves the new Law of ALSAI

In the framework of completing the ALSAI’s obligation in the European integration process, in autumn 2012, the ALSAI has submitted to the Parliamentary Committee of Economy and Financial the proposal on the amendment of Law no. 8270 date 23.12.1997 "On the State Supreme Audit institution”, as amended.

For this purpose, the ALSAI organized in early November 2012, several workshops with representatives of media, civil society, lawyers, professors of the Faculty of Law of the University of Tirana, known accountants, public finance experts and professors of the Faculty of Economic University of Tirana, with the active presence of Mr. Robert Gielisse, Director of Directorate in DG-Budget. After deliberation and reflection of the suggestions given in these working meetings, and confirmation by DG Budget of the proposed amendments completely in accordance with international auditing standards of INTOSAI, ALSAI by letter no. 945/4 dated 11.26.2012, formally submitted to the Parliament a proposal to perform some amendments in its basic law no. 8270 dated 23.12.1997.

Yet again, on 7 November 2013, the ALSAI by letter no.ref. 901, forwarded to the Parliament, elected by the elections of 23 June 2013, the request for review and approval of some additions and amendments to the Law no. 8270, dated 23.12.1997, "On the State Supreme Audit institution", as amended. Based on this request of ALSAI, Mr. Erion Braçe in the capacity of MP and Chairman of the Committee of Economy and Finance, proposed and formally introduced to the Parliamentary agenda, the draft law prepared by ALSAI.

In March 2014, the Parliamentary Commission of Economy and Finance began discussions on draft amendments to the ALSAI law, where ALSAI was present as well. Draft amendments to the law of ALSAI have also been discussed in the Parliamentary Committee on Legal Affairs, Public Administration and Human Rights and the European Integration Committee.

The rapporteur of ALSAI’s draft law in the Parliamentary Committee of Law, has been not in favor of ALSAI’s proposed version. Throughout the discussions held in the Parliamentary Committees on the ALSAI’s bill, our institution has insisted not to change the proposed articles of the draft law, based on the fact that the proposed provisions were based and stemmed directly from the definitions of INTOSAI international auditing standards. In defense of INTOSAI  international auditing standards, particularly those set forth in ISSAI 1 - Declaration of Lima and ISSAI 10 - Declaration of Mexico, the Chairman of ALSAI, Mr. Bujar Leskaj, has maintained a firm position against any change proposed by the Committee (in particular by the rapporteur of the Law Committee) and which contradicted or affected the spirit and principles of these standards.

In this regard, the sustain and the support of DG Budget, SIGMA and the EU Delegation in Tirana, has been continuous, by offering in any case their advice and opinion especially in meetings organized by members of the Parliamentary Committees, as part in this process. Their influence and constructive debate in the Committee of Economy has been very positive in the Parliament, by bringing and approaching on the agenda of the Parliament proceedings, the approval of the ALSAI’s law.
On November 27, 2014, the Albanian Parliament has passed the new law of ALSAI, no. 154/2014, "On the organization and functioning of the State Supreme Audit institution", which is in full compliance with international standards of Supreme Audit Institutions.

In connection with decree no. 8851, dated 19.12.2014 of the President of the Republic, which in reflection of the decision no. 212, dated 29.10.2012 of the Constitutional Court, reviewed back in Parliament the Article 23 of Law no. 154/2014 "On the organization and functioning of the State Supreme Audit institution", we as ALSAI have expressed that we are in favor of the President’s position, as a fair one and based on the Constitutional Court’s own interpretation. But our official position as ALSAI, during the proceedings of the Parliamentary Committee of Economy and Finance on the review of this decree, was a neutral stance by not providing pronunciations and by not influencing the decision of the Assembly in relation to this matter, in respect also, of the avoidance of conflict of interest that ALSAI had in relation to Article 23, as well as constructive cooperation with the Committee of Economy and Finance, convinced that any decision of the Assembly on this issue does not affect the general spirit of the law.

In consideration of the decree no. 8851, dated 19.12.2014 of the President of the Republic, the Assembly decided to decline it and did not change the provisions of article 23 of Law no. 154/2014, "On the organization and functioning of the State Supreme Audit institution".
We would like to express our acknowledgements to all the MP’s of the Parliamentary Committee of Economy and Finance for the support given in the approval of this law.
Now, with the entry into force on 6.02.2015 of the Law no. 154/2014, "On the organization and functioning of the State Supreme Audit institution”, from ALSAI it is expected to meet its institutional obligations in fulfilling and approving within 3 months of the relevant by-laws to be issued pursuant to this law.

Law No. 154/2014 “Organization and Functioning of State Supreme Audit Institution”