The impact of the Auditor General on public administration control

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Abstract

This scientific paper aims to analyse the role and contribution of the Auditor General in the exercise of control in the public administration in Kosovo. The Auditor General, as an independent and impartial institution, plays a decisive role in ensuring transparency, accountability, and efficiency in the management of public resources (Assembly of the Republic of Kosovo, 2016, Article 4). In addition, the impact of the Auditor General’s reports and recommendations on improving governance, increasing public trust, and promoting effective decision-making within the public sector has also been discussed. The research methodology includes a combination of quantitative and analytical approaches to concrete actions by the Auditor General and the National Audit Office (NAO) in Kosovo. The paper identifies the main challenges and problems that affect the efficiency and effectiveness of public auditing, such as the lack of human and financial resources, political interference, non-implementation of audit recommendations, and the like. The paper concludes that the Auditor General plays an essential role in the exercise of control intending to improve the condition of the institutions and their employees as well as ensure transparency and accountability of the public administration in Kosovo, but it needs support and respect from the stakeholders to achieve its objectives.

Keywords: Special Control, Financial Control, Auditor General, Public Administration, Audit Reports, Transparency, Corruption

Authors’ individual contribution: Conceptualization — P.N. and A.M.; Methodology — P.N. and A.M.; Validation — A.M.; Formal Analysis — P.N.; Investigation — P.N. and A.M.; Resources — P.N. and S.A.; Data Curation — P.N. and A.M.; Writing — Original Draft — P.N. and S.A.; Writing — Review & Editing — A.M.; Supervision — P.N. and A.M.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: K23, K41, K42

Received: 03.05.2023
Accepted: 29.09.2023
Published online: 02.10.2023

How to cite this paper: Nimani, P., Maloku, A., & Avdija, S. (2023). The impact of the Auditor General on public administration control [Special issue]. Corporate Law & Governance Review, 5(2), 156–163. https://doi.org/10.22495/clgrv5i2sip2