The High State Control Office of Albania is established by an act of Parliament. The Head of the High State Control is appointed and dismissed by the Assembly upon proposal of the President of the Republic. The head is appointed for 7 years, with the right of reelection. The chairman of State Supreme Audit Institution needs to be an Albanian citizen, a university graduate in finance, economics, law and have no less than 10 years experience in profession. He needs to be a respected persons who has not been sentenced for a crime by final court decision.
The mandate of the Chairman ends only in the case he resigns; is convicted of a criminal offense by final court decision; is absent from duty for more than six months; becomes mentally or physically incapacitated to perform his duties or takes charge with a duty, in relation of his function is incompatible
The various conditions of service of the Head of the SAI to secure independence are:
Special procedure for appointment
Special procedure for removal
Control over resources/budget
Immunity/protection from actions by others in its performance of duties.
Independence of frame workplans
The High State Control supervises:
The financial means of the State Supreme Audit Institution are provided from the State Budget where the State Supreme Audit Institution has a separate budget chapter. The draft budget is proposed by the State Supreme Audit Institution to the Economic, Financial and Privatization Committee and the latter presents it for approval to the People's Assembly.
The Supreme Audit Institution prepares its accounts annually in accordance with the budget law. An independent body appointed by reporting to the Peoples Assembly audit its accounts. The High State Control presents to the Assembly a yearly report on its activities.
The State Supreme Audit Institution, in accordance with its competencies supervises
The State Supreme Audit institution has the power to request the audit to take appropriate remedy actions in accordance with recommendations request from the audit or next higher level authority to take indemnifying measures and disciplinary actions in accordance with relevant laws towards people who have caused direct or indirect damages.
The State Supreme Audit institution has the power to get a review and a response of the request from the audit within 20 days after the request has been received where public funds procurement procedures are infringed, take actions in accordance with the Procurement Ordinance and refer cases to the relevant court.
All information that State Supreme Audit Institution deems necessary for carrying out its tasks shall be sent to or presented by the officials of the audit to the authorized representative of the State Supreme Audit Institution. The SAI can obtain access to working facilities and premises in accordance with this law. The SAI can get accounting documentation with respect to financial and materials values, financial statement and all relevant documentation of economic and financial activity as well as regularity of expenditures from the audit mentioned in article 6. In the course of an audit the State Supreme Audit Institution may, in addition to article 6 paragraph 2, send audit observation to the audit. The latter is bound to give written explanation within one month.
The State Supreme Audit Institution can contract temporary expertise. Such expertise have the same rights and responsibilities as the staff of the State Supreme Audit Institution.
The audit covers the areas of legality, regularity financial management and performance. The State Supreme Audit Institution, in accordance with legislation and the international auditing standards of INTOSAI audits the management of state property and the implementation of the state budget of the entities defined in the law.
The SAI can consult and /or collaborate with other countries/SAIs and International organizations on matters relating to audit. The SAI may engage consultants and/or obtain professional services in conducting audit. The SAI does not discharge judicial functions.
The State Supreme Audit Institution submits to the Assembly an annual report with its opinion on the final budgetary statement of the Republic of Albania including the audit conclusion. The annual report is submitted to the Assembly in accordance with the Budget law. The annual report shall be published in the Bulletin. the SAI submits its opinion on the Counsel of Minister's report for the expenditures of the previous financial year before it is approved by the Assembly. The State Supreme Audit Institution present to the Assembly a yearly report on its activities within first three months of next year.
SAI is constituted as an audit office with monocratic status i.e. with an Auditor General or equivalent as head. It has departments in the regions that are subordinated to the headquarters. Each department is governed by a director. Directors are appointed by the Chairman. The State Supreme Audit Institution has its own seal which presents the state emblem of the Republic of Albania and its name. The SAI is empowered to engage external auditors/agencies/consultants as required.
The SAI has full independence in forming its workplan. The Chairman of State Supreme Audit Institution takes decisions regarding :
An independent body appointed by reporting to the Peoples Assembly audits the accounts of SAI. The High State Control presents to the Assembly a yearly report on its activities.