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									                               THE REPUBLIC OF ALBANIA
                                   Council of Ministers


                                          DECISION

                                    Nr. 1020 on 14.10.2009

       ON ESTABLISHING THE AUDITING AGENCY FOR THE ASSISTANCE
              PROGRAMS PROVIDED BY THE EUROPEAN UNION


Based on Article 10 of the Constitution and law Nr. 9000, dated 30.01.2003, “On the
organization and functions of the Council of Ministers”, and Article 6 and 8 of the Law Nr.
9840, dated 10.12.2007 “On the Ratification of the Framework Agreement between the Council
of Ministers of the Republic of Albania and the Commission of the European Community on the
Rules of Cooperation with regard to the Assistance for Albania, in the framework of
implementing the Instrument for Pre-Accession”, acting on the proposal of the Minister of
Finance, the Council of Ministers

                                          DECIDED

1. To establish the Auditing Agency for the Assistance Programs provided by the European
Union (which herein after will be referred to as “The Agency”) as a budgetary public institution,
under the authority of the Minister of Finance.

2. The subject of the Agency’s activities will be auditing and control of the implementation of
the Assistance Programs accredited by the European Union towards the Republic of Albania
based on the international obligations the later will be undertaking.

3. When exercising its authority, the Agency is:
      a) Functionally independent from all the actors in the decentralized management system
      of the EU assistance, as well as in accordance with accepted international standards.
      b) Responsible for the verification of efficient and healthy functioning of the
      management system and assistance control.

4. The Agency’s functions are as follows:
    a) Draft and implement the annual plan and strategy of verification and audit for all the
       structures responsible and involved in the system of implementation of the EU
       Assistance Programs. The annual work plan for the audit will be handed over to the
       National Authorized Official (NAO) and to the European Commission before the start of
       the year when it will be implemented.
    b) Audit and verify the efficiency of the management and control systems, as well as the
       internal control systems of the structures responsible for the implementation of such
       programs, to ensure spending of the European Union funds is done according to the law.
    c) Audit and verify the reliability of accounting information to be sent to the European
       Commission.
   d) Recommend improvements of activities related to the implementation of such programs
      and monitor their enforcement.
   e) Cooperate with all structures on the implementation of such programs.
   f) Verify the level of consistency between the implementation of the Programs and the
      European Union legislation.
   g) Draft and hand over to the Charged Accrediting Official and to the European
      Commission:

   i)      The annual report on the auditing activities according to the model presented on
           annex C of the Framework Agreement, which lists the resources used for the
           compilation of the report, while also presenting a summary of the flows found in the
           managing and controlling system or in the transactions, which have been logged
           during the implementation of the annual work plan for the audit, referring to the
           previous 12 months, ending on September 30 th of the year it was implemented. This
           report shall be forwarded to the Charged Accrediting Official and the European
           Union Commission by December 31 of each year.
   ii)     An annual auditing evaluation according to the model presented on annex D of the
           Framework Agreement, which shows whether the managing and control systems
           function efficiently and in consistence with this or any other agreement between the
           European Commission and the Albanian Government. The annual auditing
           evaluation covers the same period of time and carries the same deadline as the annual
           report on the auditing activity.
   iii)    An auditing opinion on every final statement on spending that will be forwarded to
           the European Commission by the NAO on the closure of a program or a part of it.
           The final statement on spending could include the recorded payments of each year.
           This opinion assesses the eligibility of the application for the final payment and the
           reliability of the financial information. The auditing opinion is performed according
           to the model presented on annex E of the Framework Agreement and can be
           supported by the final report of the auditing activities. It is forwarded to the European
           Commission and CAO either at the same time or within three months after NAO has
           rendered the final statement of spending.

   h) Fulfils other specific requests for the annual work plan on auditing and/or evaluation
      report and opinion mentioned above in consistence with sectional and financial
      agreements.
   i) Drafts the work methodology for the auditing of funds accredited by the European
      Union, according to international auditing standards, and performs risk assessment
      providing particular material evidence and examples. This methodology can be amended
      and improved in cooperation with the European Commission.

5. The rights and obligations on behalf of the Council of Ministers of the Republic of Albania
are executed by the Charged Accrediting Official (CAO), a position currently held by the
Minister of Finance.

6. The internal organization, the authority and the decision-making process of the Agency’s
structures, as well as other issues related to the activities of this Agency, are defined in its
Internal Regulation, proposed by the Agency’s Director and approved by the Charged
Accrediting Official (CAO).
7. Labor relations among employees of the Agency are regulated by the Labor Code of the
Republic of Albania. Employee salaries are determined in conformity with the law, by decision
of the Council of Ministers.
8. The Director of the Agency is appointed or dismissed by the Prime Minister acting upon the
proposal of the Charged Accrediting Official, a position currently held by the Minister of
Finance.

9. The Director of the Agency is dismissed from his duties when:
    a) He resigns,
    b) Is appointed to a different position,
    c) Loses the legal ability to act due to a court order,
    d) Is convicted for a criminal act by a court and the verdict is final.
    e) For lack of competence in fulfilling the assigned duties.

10. Item 11 of the Decision nr. 719, dated 18.06.09 of the Council of Ministers “On functions,
responsibilities and relations among authorities and structures of decentralized management of
EU assistance, in the framework of the Instrument for Pre-Accession, Component I is abolished.

11. The Ministry of Finance and the Auditing Agency for the Assistance Programs accredited by
the European Union carry the responsibility to enforce this decision.


This Decision goes into effect immediately after being published in the Official Gazette.




                                     PRIME MINISTER


                                        SALI BERISHA

								
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