| |
| Welcome to the website of the Office of the Auditor General of Kosovo |
Office of the Auditor General is established as an independent institution by UNMIK Regulation no. 2002/18 based on section 11.1(c) of Kosovo Constitution Framework- UNMIK Regulation no. 2001/9.
Pursuant to these legal provisions, OAG has reported directly to United Nations Special Representative of Secretary-General, who appointed the Auditor General in November 2003.By promulgating the Constitution of Republic of Kosovo (article 136) OAG is defined as an Independent Constitutional Institution for economic and financial control of public institutions and reports only to Assembly of Republic of Kosovo.
Legal status, mandate, functioning and activities of OAG are regulated with Law no 03/L-075 promulgated by Assembly of Kosovo on 15 June 2008.
Pursuant to Article 157 of the Constitution and article 8 of Law on OAG establishment is defined that until the end of international supervision of the implementation of the comprehensive Proposal for Kosovo status settlement, the Auditor-General of the Republic of Kosovo shall be an international. |
Office of the Auditor General of Kosovo (OAG) is the highest Institution of economic and financial control in Kosovo.
The OAG shall annually conduct a Regularity Audit of the Kosovo Consolidated Budget, Budget Organizations, including but not limited to, the Assembly of the Republic of Kosovo, the Office of the President of the Republic of Kosovo, each Ministry and Executive Agency, Municipalities, Independent Bodies, the Central Bank of the Republic of Kosovo (CBK), and other entities that are either more than 50 % publicly owned or receive funding from, or provide dividends or other non tax revenue to the Kosovo Consolidated Fund including but not limited to, the Kosovo Customs Service, the Kosovo Privatization Agency and the Ombudsperson.
OAG practices its activity based on the International Public Sector Accounting Standards.
OAG submits a report to Assembly on regularity audit of Kosovo Consolidated Budget and each institution or audited entity up to 31 August after the control period .
|
