Law on the organization and functioning of the Albanian Supreme Audit Institution
LAW No.154 / 2014 “On the Organization and Functioning of the Albanian Supreme Audit Institution ”
19.02.2015
The Assembly of the Republic of Albania approves the new Law of ALSAI.
In the framework of fulfilling the obligations of ALSAI in the process of European integration, in the autumn of 2012 ALSAI forwarded to the Committee of Economy and Finance in the Albanian Parliament the proposal for making some changes in Law no. 8270 dated 23.12.1997 “On the Albanian Supreme Audit Institution “, as amended.
For this purpose, ALSAI at the beginning of November 2012 organized several workshops with representatives of the media, civil society, well-known lawyers, lecturers of the Faculty of Law of the University of Tirana, well-known accountants, public finance experts and lecturers of the Faculty of Economics. University of Tirana, in the active presence of Mr. Robert Gielisse, Director at DG-Budget. After the reflection and reflection of the suggestions given in these workshops, as well as the confirmation by DG-Budget of the proposed legal changes as changes completely in accordance with the international auditing standards of INTOSAI, ALSAI with letter no. 945/4, dated 26.11.2012, officially sent to the Assembly of Albania the proposal for making some changes in its organic law no. 8270 dated 23.12.1997.
Again on November 7, 2013, ALSAI with letter no. 901 prot has resubmitted to the Albanian Parliament, resulting from the elections of June 23, 2013, the request for review and approval of some additions and amendments to Law no. 8270, dated 23.12.1997, “On the Albanian Supreme Audit Institution “, amended Based on this request of ALSAI, Mr. Erion Braçe in the capacity of MP and Chairman of the Committee on Economy and Finance, officially proposed and introduced in the agenda of the Assembly, the draft law prepared by ALSAI.
In March 2014, the Parliamentary Committee on Economy and Finance began discussions on draft amendments to the law of ALSAI, in the presence of ALSAI in the Committee. Draft amendments to the SAI law have also been discussed in the Parliamentary Committee on Legal Affairs, Public Administration and Human Rights and in the Committee on European Integration.
The rapporteur of the draft law of ALSAI in the Law Commission in the Albanian Parliament, was against the variant proposed by ALSAI. Throughout the discussion of the draft law in parliamentary committees, ALSAI has insisted on not changing the proposed articles of the draft law due to the fact that the proposed provisions were directly supported and derived from the provisions made in the international auditing standards of INTOSAI. In defense of the international auditing standards of INTOSAI, especially those set out in ALSAI 1 – Lima Declaration and ALSAI 10 – Mexico Declaration, the chairman of ALSAI, Mr. Bujar Leskaj has taken a firm stand against any changes proposed by the Committees (especially by the rapporteur of the Law Commission) and which contradicted or violated the spirit and principles of these standards.
In this regard, the support of DG Budget, SIGMA and the EU Delegation in Tirana, has been continuous, offering in every case their consultancy and opinion, especially in meetings organized with members of the Committees of the Assembly, part of this processes. Their influence and the constructiveness of the debates in the Committee on Economy have been very positive in the Albanian Parliament, bringing closer and bringing to the agenda of the Assembly works the approval of the draft law of ALSAI.
On November 27, 2014, the Albanian Parliament approved the new law of ALSAI, no. 154/2014, “On the organization and functioning of the Albanian Supreme Audit Institution “, which is in full compliance with the international standards of the Albanian Supreme Audit Institution.
Regarding the decree no. 8851, dated 19.12.2014 of the President of the Republic, who in reflection of the decision no. 212, dated 29.10.2012 of the Constitutional Court returned for review in the Assembly of Albania Article 23 of Law no. 154/2014 “On the organization and functioning of the Supreme State Audit”, we as ALSAI have expressed in favor of this position of the President as a fair position and based on the interpretation of the Constitutional Court. But, in our official position as ALSAI, in the session held in the Committee of Economy and Finance for the review of this decree, we have maintained a neutral position by not pronouncing and not influencing the decision-making of the Assembly regarding this issue, in respect of this and the avoidance of conflict of interest that ALSAI had in relation to Article 23 as well as constructive cooperation with the Committee on Economy and Finance, convinced that any decision-making of the Assembly on this issue does not affect the general spirit of the law.
In review of decree no. 8851, dated 19.12.2014 of the President of the Republic, the Assembly decided to overthrow him and not to change the provisions made in Article 23 of Law no. 154/2014, “On the organization and functioning of the Albanian Supreme Audit Institution “.
We thank all the deputies of the Committee on Economy and Finance in the Albanian Parliament who supported us for the adoption of this Law.
Already with the entry into force on 06.02.2015 of Law no. 154/2014, “On the organization and functioning of the Albanian Supreme Audit Institution “, ALSAI is expected to fulfill its institutional obligations in completing and approving within 3 months the relevant bylaws to be issued pursuant to this law.