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Intosai at a Glance

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Intosai at a Glance Bujar BUJAR LESKAJ Leskaj Goverment Najwyższa Accountability Izba Office Kontroli GAO NIK dhe Experentia mutua Omnibus prodest Leksionet e DODAROS Seria botime KLSH -011/2019/113 Adresa: Rruga “Abdi Toptani”, Nr.1, Tiranë email: [email protected] Shtypur: Shtypshkronja “Classic Print: ISBN: GAO, NIK dhe Leksionet e DODAROS Tiranë, 2020 BUJAR LESKAJ GAO, NIK DHE LEKSIONET E DODAROS Institucionet Supreme të Auditimit të SHBA (GAO), Republikës së Polonisë (NIK) dhe Leksionet e Kontrollorit të Përgjithshëm të GAO-s, z. GENE L. DODARO Seria : botime KLSH: 11/2019/112 ISBN: 978-9928-4573-2-5 Tiranë, Janar 2020 BUJAR LESKAJ GAO, NIK dhe Leksionet e DODAROS Tiranë, Janar 2020 Dedikim: Drejtuesve më të lartë të NIK-ut polak në vitet 2007-2019, Presidentëve Jacek Jezierski, Krzysztof Kwiatkovski, zv. Presidentit Wojciech Kutyla dhe Drejtorit të Planifikimit dhe Zhvillimit Strategjik në GAO, James-Christian Blockwood Autori Titulli: GAO, NIK DHE LEKSIONET E DODAROS Redaktoi: Fatos Çoçoli Elsona Papadhima Realizoi në kompjuter: Benard Haka Erald Kojku Kopertina: Kozma Kondakçiu Seria: botime KLSH 11/2019/112 ©Copyright AUTORI ISBN: 978-9928-4573-2-5 Shtypur në Shtypshkronjën “Classic Print” Tiranë, Janar 2020 Shënim: Ky libër botohet në kolanën Seria “Botime KLSH”, por me kontributin financiar të Autorit dhe do të shpërndahet falas për audituesit e KLSH-së, Zyrës Kombëtare të Auditimit të Kosovës, si dhe për partnerët e KLSH-së. PËRMBAJTJA Hyrje: Triptik auditi me vlera universale .......................................................... 7 PJESA E PARË Kapitulli I – GAO: Integritet, pavarësi dhe profesionalizëm .........1111 1. Vështrim tangencial mbi jetën politike dhe institucionale në SHBA ........... 14 2. GAO – Misioni, qëllimi, parimet dhe strategjia e zhvillimit ......................... 25 3. Historiku i GAO-s dhe Kontrollorët e Përgjithshëm në vite ......................... 53 4. GAO – “watchdog” i Kongresit ..................................................................... 99 Kapitulli II – LEKSIONET E DODAROS 119 1. Audituesi Profesionist Gene L. Dodaro dhe GAO ....................................... 122 2. Leksione, artikuj, intervista ........................................................................ 131 Kapitulli III – GAO, DODARO DHE INTOSAI ............................................. 231 1. GAO dhe Dodaro në themel të zhvillimeve strategjike në INTOSAI .......... 233 2. GAO, Dodaro dhe KLSH ............................................................................... 247 3. GAO dhe ZKA e Kosovës ............................................................................. 255 PJESA E DYTË Kapitulli IV - NIK- institucion modern auditimi ............................... 259 1. Jeta politike dhe institucionale e Polonisë .................................................. 261 2. Delegimi i vlerave të NIK-ut në komunitetin INTOSAI ................................. 267 3. Themelimi i NIK-ut në Republikën e Dytë të Polonisë 1918-1939 .............. 269 4. NIK në periudhën e pushtimit nazist dhe në mërgim ................................. 281 5. NIK në periudhën e regjimit komunist ....................................................... 291 6. Kthesa e NIK-ut në vitet 1989-1991 ............................................................ 295 7. Lech Kaczyński, reformatori më i madh i NIK (1992-1995) ........................ 306 8. Drejtuesit e NIK-ut në vitet 1995-2019 Wojciechowski, Sekula, Jezierski dhe Kwiatkowski .......................................................................... 318 9. Pozicionimi dhe organizimi i Zyrës së Auditimit Suprem (NIK).................... 349 10. Organizimi i NIK-ut, Degët Rajonale dhe Departamentet ........................ 356 11. NIK në komunitetin INTOSAI dhe EUROSAI .............................................. 370 12. NIK dhe KLSH: një bashkëpunim i frytshëm 2012-2019 ............................ 381 13. Kalendari NIK 386 14. Në vend të mbylljes 391 Literatura e përdorur 393 Tabela e Akronimeve 398 Hyrje Triptik auditi me vlera universale Triptik auditi me vlera universale Ky libër është një triptik i një lloji të veçantë, triptik auditi. Botimi nuk është një studim i mirëfilltë akademik, por një narrativë horizontale për të sjellë, me modesti e nderim pranë lexuesit të interesuar shqiptar, veçanërisht pranë audituesve, përvojën dhe kontributin e tre prej institucioneve më të shquara, të tre lider të përmasave ndërkombëtare: GAO amerikane, NIK-u polak dhe, krahas tyre, portreti profesional dhe mendimi i zotit Gene Dodaro, Kontrollori i Përgjithshëm aktual i GAO-s, personalitet me kontributet dhe vlerat e një institucioni të mirëfilltë. Përzgjedhja e këtyre tri subjekteve të shquara nuk është diçka rastësore dhe, doemos, është shumë më tepër se shprehje e simpatisë dhe konsideratës më të lartë personale për rolin, prestigjin dhe kontributet e tyre në sferën e auditimit të jashtëm publik. Është mbi të gjitha projekt profesional dhe ambicie për t’u arritur në të ardhmen. Pjesa e parë e triptikut tenton në mënyrë integrale të japë një pamje të përgjithshme të historikut dhe funksionimit të institucionit lider në INTOSAI. Zyra e Llogaridhënies Qeveritare të Shteteve të Bashkuara të Amerikës përfaqëson Institucionin Suprem të Auditimit (SAI) më të zhvilluar në botë. Misioni i GAO-s për të ndihmuar në përmirësimin e performancës dhe për të siguruar përgjegjshmërinë e qeverisë federale për të mirën e popullit amerikan ka fituar në forcë dhe thellësi dhe kjo përfaqëson modelin e rëndësishëm për t’u ndjekur. Ai kalon përtej auditimeve financiare dhe të performancës, duke u fokusuar në vlerësimet e programeve, analizat e politikave dhe vlerësimet e teknologjisë që mbulojnë çdo program, aktivitet dhe funksion federal. GAO është ndër të paktat SAI në botë që kryen auditime parashikuese, për të eksploruar implikimet e çështjeve në zhvillim që paraqesin rreziqe dhe mundësi për qeverinë federale. Në komunitetin e SAI-ve, INTOSAI, GAO mban një pozicion themelor dhe të pazëvendësueshëm. SAI amerikan ka ndikuar në përgatitjen dhe miratimin e standardeve të përmirësuara të auditimit në të gjithë botën, duke luajtur rol udhëheqës në dhënien e udhëzimeve të auditimit dhe në përcaktimin e drejtimeve strategjike të zhvillimit të organizatës botërore të SAI-ve. faqe | 7 Hyrje Bujar Leskaj Këto dimensione janë arsyet pse GAO është institucioni që udhëheq me shembullin e tij drejt një qasje të re për institucionet supreme të auditimit në botë, si “këshillues” të qeverisjeve kombëtare, përmes auditimeve që hulumtojnë mbi risqet që minojnë objektivat e zhvillimit të qëndrueshëm në vend. Në këtë linjë vijnë edhe dy pjesët e tjera të triptikut, ajo mbi kontributet dhe përvojat e NIK-ut polak dhe krahas tyre, si një ikonë auditi, portreti profesional i figurës emblematike të auditit amerikan e ndërkombëtar, Gene Dodaros . Në pjesën e dytë jepet historiku i krijimit të Zyrës Shtetërore të Auditimit të Polonisë (me inicialet nga emërtimi në gjuhën polake, NIK), në fillim të 1919, në vitin e parë të Republikës së Dytë Polake (1919-1939), e deri tek periudha e Lëvizjes Solidarnosh e më tej në periudhën e shndërrimit të NIK në një ndër Institucionet Supreme të Auditimit më të mëdha dhe të zhvilluara të Evropës sot. Mbas viteve 1990-të, nën drejtimin e personalitetit më të spikatur politik dhe shtetëror në Poloninë e periudhës 1990-2010, ish-Presidentit Lech Kaczyński, ky institucion auditimi u kthye gradualisht, por fuqimisht në një SAI modern, katalizator i ndryshimeve pozitive në ekonominë dhe shoqërinë polake dhe kontribues me vlerë në anëtarësimin e Polonisë në Bashkimin Evropian. Libri përshkruan se si në ndërgjegjen e audituesit publik suprem të NIK janë ndërthurur shumë ndjesi: respekti për drejtuesit dhe audituesit e parë të organizatës, që konsoliduan me integritetin dhe punën e tyre shtetin polak në Republikën e Dytë 1919-1939, admirimi dhe emocioni për sakrificën e heronjve të mirëfilltë të auditimit në periudhën e pushtimit nazist, vlerësimi për guximin e audituesve të periudhës së Solidarnosh (Lëvizjes Solidariteti) në vitet 80-të të shekullit të kaluar, të cilët denoncuan abuzimet e regjimit komunist, si dhe krenaria legjitime profesionale për hapin cilësor me auditimet e privatizimeve nën drejtimin e Valerian Panko-s dhe Lech Kaczyński-t pas viteve 90-të, vlerësim për realizimin e projekteve dhe dimensionin e fortë ndërkombëtar që mori organizata nën drejtimin e Presidentit të NIK Jacek Jezierski dhe auditimet më pranë interesit të qytetarëve në kohën e Krzysztof Kwiatkovskit. Në nivel ndërkombëtar, NIK është ndër SAI-t më të respektuar dhe të njohur në Evropë dhe në botë, mes 51 SAI-ve anëtare të EUROSAI-t dhe faqe | 8 Hyrje Triptik auditi me vlera universale 194 SAI-ve anëtare të INTOSAI-t. Kontributi i tij qëndron në dijet dhe eksperiencën e dhënë për përditësimin e Kodit të Etikës, standardit ISSAI 30, si dhe në vlerën e shtuar në dhjetëra komitete, nënkomitete, grupe pune dhe task forca të INTOSAI-t dhe EUROSAI-t për zhvillimin e standardeve të auditimit, kryerjen e auditimeve paralele dhe të përbashkëta, si dhe shkëmbimin e praktikave të mira të punës në auditim në komunitetin INTOSAI. Pjesa e tretë e triptikut ka të bëjë me mendimin dhe veprimin e z. Gene Dodaro, të cilit motoja “rindërtimi i besimit të publikut tek institucionet qeveritare” i ka përshkruar të gjithë jetën kushtuar auditimit publik të jashtëm amerikan dhe më gjerë. Z. Gene Dodaro, Kontrollor i Përgjithshëm i SHBA-ve dhe President i GAO-s, argumenton veprimet konkrete, metodologjitë dhe teknikat e auditimit, të
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