In its report on the implementation of the 2025 state budget, the State Supreme Audit (ALSAI) identified numerous violations, particularly in procurement procedures where contract values ??exceeded available funds.

The ALSAI also uncovered violations concerning commitments that surpassed approved budgetary allocations; a significant increase in the stock of tax and customs debt; shortcomings in the planning and detailing of public investments; the release of investment funds without allocation to specific projects; deficiencies in the technical support for financial IT systems, which forced the continued execution of the budget through the physical submission of documentation to Treasury branches; the revision of the 2025 budget plan even after the fiscal year had concluded—extending into February 2026; and a heavy concentration of payments toward the end of the year, with over 20% of annual expenditures occurring in December alone.

According to an annex to the report, the audits identified Lek 171.9 million in economic damage and Lek 12.3 billion in negative financial impacts. Together, these two categories total approximately Lek 12.5 billion, or about Euro 135 million.

Due to significant discrepancies with legal requirements, the ALSAI has issued a qualified opinion regarding the implementation of the 2025 budget, highlighting issues in its planning, execution, and reporting.

One of the major concerns relates to the management of public investments. The ALSAI found that in 44 instances, procurement procedures were initiated for contracts with a total value of Lek 16.8 billion, even though the available budgetary funds were lower than the intended contract value.

For another 39 projects, financial commitments were made that exceeded the approved funds by Lek 4.28 billion. Institutions undertook obligations beyond the allocated financing, creating a risk of funding shortfalls during contract execution and the accumulation of arrears.

The audit also identified cases where project funds were reduced after contracts had already been signed, as well as discrepancies between the total investment cost and the financing allocated across different years. These issues have been accompanied by delays in the execution of works and shortcomings in the monitoring of contract implementation.

The problems are not limited to a lack of funds. Audits of public institutions have revealed shortcomings in the preparation of cost estimates, the definition of technical specifications and qualification criteria, and the fragmentation of procurement funds. Furthermore, instances were identified where economic operators were declared winners despite failing to meet the required criteria.

The ALSAI also uncovered unjustified modifications to contract timelines and cost estimates, delays in the completion of works, a failure to enforce contractual penalties, and payments made for work that was either never performed or lacked supporting documentation.

Numerous deficiencies were identified as early as the budget preparation and public investment planning stages.

The ALSAI noted a significant concentration of budgetary payments toward the end of the year, even though a portion of these expenditures related to invoices were issued many months earlier.