Audit
Kontrolli i Lartë i Shtetit
KLSH
80/100
Summary
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The Kontrolli i Lartë i Shtetit (Supreme State Audit, KLSH) is Albania's supreme audit institution established under Arts. 163–167 of the Albanian Constitution and Ligji nr. 154/2014. Its Chairman is elected by parliament by qualified majority for a 7-year non-renewable term. KLSH is an INTOSAI and EUROSAI member and applies ISSAI standards for financial and performance audits.
Independence Scorecard
80/100
Moderate
Methodology v0.1
| Appointment | Supermajority legislative appointment |
|---|---|
| Term length | 7 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | Yes |
| Compel testimony | Yes |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Ligji nr. 154/2014 për organizimin dhe funksionimin e Kontrollit të Lartë të Shtetit
- Citation
- Ligj 154/2014, Fletorja Zyrtare nr. 196 of 26.11.2014
- Full text
- Agency website →
Jurisdiction scope
External audit of the revenues and expenditures of central and local government, public enterprises and institutions in Albania. Conducts financial, compliance, and performance audits per INTOSAI ISSAI standards.