Audit
Zyra Kombëtare e Auditimit
ZKA
69/100
Summary
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
69/100
Limited
Methodology v0.1
| Appointment | Legislative appointment |
|---|---|
| Term length | 5 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. 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.