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Welcome to the
website of the Office of the Auditor General of Kosovo
UNMIK Regulation 2002/18 provides the legal framework for the Office of the Auditor General (OAG) in Kosovo. This Regulation aims to establish the OAG as a professional and sound independent body to promote high standards of transparency, accountability and integrity in the financial management and public administration in Kosovo.
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Independence |
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The OAG is an independent public institution. The OAG provides an independent review of the financial management and accountability of the Government of Kosovo's Ministries, Municipalities and Public Owned Enterprises. The expectations of the OAG are to promote professionalism, economy and efficiency, and to add value to public sector performance and accountability.
The OAG is not part of the government or the judiciary. The principle of independence is one of the fundamental principles of public audit. This independence is guaranteed and protected by the constitution and the legal framework of the OAG. Article 2.2 of UNMIK Regulation 2002/18 states that:
“The Auditor General shall carry out his or her functions independently of the Special Representative of the Secretary-General and the Provisional Institutions of Self-Government.”
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Mandate |
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The OAG has the mandate to conduct annual independent audits of all entities that receive public monies from the Kosovo Consolidated Budget (KCB). These entities are:
- The Assembly
- The Office of the President of Kosovo
- All Kosovo Ministries and the Executive Agency of the Provisional Government
- All Kosovo Municipalities
- Banking and Payment Authority of Kosovo
- UNMIK Customs
- Kosovo Trust Agency
- All Public Owned Enterprises (POE's)
- Ombudsperson
- All other entities that receive funding from the KCB
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LINKS
