Constitution of the Republic of Albania
The content meets the following basic requirements:
The authority and function of ALSAI, as the highest institution of economic and financial control in the Republic of Albania, which in its activity is subject only to the Constitution and laws.
The manner of election of the Chairman of ALSAI, who is elected and dismissed by the Assembly, upon the proposal of the President of the Republic and remains in office for 7 years, with the right of re-election (Article 162).
The object of the control activity, which is based on the economic activity of state institutions and other state legal entities; the use and protection of state funds by central and local government bodies; the economic activity of legal entities, in which the state has more than half of the shares or stocks, or when loans, credits and other obligations are guaranteed by the state (Article 163).
The manner of reporting and relations with the Assembly, according to which the Albanian Supreme Audit Institution submits to the Assembly the report on the implementation of the state budget and its opinion on the report of the Council of Ministers on the expenditures of the previous financial year, before it is approved by Assembly. Information on the results of audits is also sent to the Assembly whenever requested by the Assembly. Also, the Albanian Supreme Audit Institution submits to the Assembly the annual report of its activity (Article 164).
Relations with the Government find expression in the right given to the Chairman of the Albanian Supreme Audit Institution, who may be invited to attend and speak at meetings of the Council of Ministers, when issues related to his functions are considered (Article 165 / 1).
Legal protection of the Chairman of the Albanian Supreme Audit Institution, whose immunity is equal to the immunity of the President of the High Court (Article 165/2).