Internal budget control

MSc. Mervete Shala

Abstract


Internal control is established by the Government to ensure effective and proper operations of ministries, institutions and generally of all public agencies, in compliance with the law, the goals and objectives stated by them, to provide protection against abuse and mismanagement or poor governance.

The instrument of internal audit entails a series of mechanisms which aim at enabling budgetary policies compliance, such as: financial reporting; effective system of communication between managers and staff; checks on accounting; control over processes and control over procurement.

Generally, duties of internal control officers within ministries and institutions must be clearly divided to reduce the risk of inco-rrect behaviour. Operations of an efficient control mechanism influence and ensure conditions for rule of law, good governance, and democracy.


Keywords


budget; general control; accountability; compliance with the budget law; public funds;

References


Gorani Hajrullah. Enterprise control and audit (Kontrolli dhe revizioni i ndermarrjeve). Prishtina, 2008

Mustafa Isa. Financial Management (Menaxhmenti financiar). Prishtina, 2007

Ndreja Gjon. Internal Audit (Audimi i brendshem). Public Administration Trai-ning Institute, Tirana, Albania.

Nikolla Dhimiter, Karacipi Vjollca and Peta Elteva. Audit (Auditimi). Tirana, 2003

Public Expenditure Management (Menaxhimi i shpënzimeve publike). Tirana, 2004. Ministry of Finance, supported by the GTZ

Policy Paper on Internal Public Finance Control (Leter politikat për kontrollin e brendshem financiar publik). Tirana, 2005. http://www.minfin.gov..al

Internal Audit Manual. Prishtina 2004

International Audit Standards, International Organization of Supreme Audit Institutions, www.intosai.org

Law on Public Finance Management and Accountability No. 2003/17

Office of Auditor General. External Audit Reports, published between 2004-2009, in Kosovo. http ://www.ks.gov.net/oag/

Law no. 02/L-99 on Public Procurement in Kosovo, no. 2003/17

Law on Financial Management and Control, Albania


Full Text: PDF

DOI: 10.21113/iir.v1i1.201

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Copyright (c) 2016 MSc. Mervete Shala

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