State Supreme Audit (SSA) has classified 120 institutions for audit this year, half of which (about 50%) were assessed as high risk in the law enforcement process and consequently in the management of public funds. 

The list is headed by line ministries and their subordinate institutions and by public enterprises, mainly in the field of energy. The list of institutions at risk was headed by the Ministry of Health, which was attended by the "Mother Teresa" Hospital Center. 

Next in line are the Ministry of Defense, the Ministry of Interior, the Concentrated Purchasing Agency, the Albanian Development Fund, the Ministry of Reconstruction, the Ministry of Education, the National Agency for Natural Resources (AKBN), the National Information Agency (NAIS), the Ministry of Agriculture, ARDA, CEC, Probation Service, Concession "Rruga e Arbrit", Police Directorate. 

The main public hospitals in the country, the companies of Energy, OST, OSHEE, Albetrol, the Directorate of Water Supply were also assessed as high risk in law enforcement. 

SSA assessed with high risk for compliance with the law some large projects in public investments, two of which are PPP concessions. For example, the concession of the Arbri road and the incinerator of Tirana were assessed with high risk, also at this level of risk was assessed the investment in the new road Qukës-Qafë-Plloçe, whose costs have gone out of control. 

The project "Connection of secondary and local roads: which started in 2018, the project" Improvement of the Health System "2025, the project" Water supply of rural areas III "was assessed with a high risk of implementation. 

Out of 120 institutions programmed for control, only five of them were categorized as having a low risk of misappropriation of law and funds. They were the National Coastal Agency, ALUIZNI and Hipoteka Korça, the Agency of Protected Areas and the National Agency of Territorial Planning. 

KLSH clarifies that each Audit Department and the Director, compile the Risk Register, for which the President of SSA has issued Instruction no. 1 dated 13.01.2014, in the implementation of which a detailed Guide has been prepared related to “ Risk Management. 

In determining the audit risks, the entire audit staff is engaged, starting from the auditors according to the tasks, from the phase of drafting the audit program. These risks are discussed at the department/directorate level and selected.

(Source: Monitor)