Audit

Zyra Kombëtare e Auditimit

ZKA

69/100

Summary

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The Zyra Kombëtare e Auditimit (National Audit Office of Kosovo, ZKA) is the supreme audit institution established under Arts. 136–140 of the Kosovo Constitution and Law 05/L-055 of 2015. The Auditor General is elected by the Assembly for a 5-year term (once renewable). Kosovo has partial international recognition; ZKA is an INTOSAI and EUROSAI member applying ISSAI standards.

Independence Scorecard

Independence Score: 69/100 (good)
69/100
Limited
Methodology v0.1
AppointmentLegislative appointment
Term length5 years
Removal standardFor cause only
Budget independenceLegislative line item
Subpoena powerYes
Compel testimonyYes
Records accessFull access
Public reports requiredYes
Pre-publication reviewNone — reports published directly

Statute

Name
Ligji nr. 05/L-055 për Auditorin e Përgjithshëm të Republikës së Kosovës
Citation
Ligj 05/L-055, Gazeta Zyrtare e Republikës së Kosovës nr. 10, 10.06.2015
Full text
Agency website →

Jurisdiction scope

External audit of revenues and expenditures of central government, municipal budgets, and public enterprises of Kosovo; conducts financial, compliance, and performance audits per INTOSAI ISSAI and EUROSAI 2020 standards.

Secondary Sources