During the years 1997-2000, thanks to a deep institutional reform, the Supreme State Audit (KLSH) made fundamental changes to strengthen and consolidate its institutional framework, clearly defining its role, mandate, scope, and its relationship with Parliament, the Government, and other institutions.
In 2000, amendments and additions were made to Law no. 8270, dated 23.12.1997, “On the Supreme State Audit.” With Law no. 8599, dated 10.04.2000, it was established that: “The Supreme State Audit is the highest institution for economic-financial control in the Republic of Albania.”
The legislation for public auditing in Albania represents a very important step for the independence and competencies of the KLSH, in fulfillment of the principles of the Lima Declaration, October 1977, Peru, the act that changed the world of supreme state auditing, as well as the requirements of international auditing standards of INTOSAI.
In 2014, in order to align the law with the international standards of Supreme Audit Institutions, a new law, no. 154/2014, dated 27.11.2014, “On the Organization and Functioning of the Supreme State Audit,” was drafted with the support of DG Budget, SIGMA, and the EU Delegation in Tirana. This law stipulates that: “The Supreme State Audit is the highest external audit institution in the Republic of Albania, exercising its competencies in accordance with the Constitution and applicable laws. The Supreme State Audit is a depoliticized and depoliticized body.”