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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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  • Indeksy, Summary

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    N iniejszy tekst stanowi fragment książki: Zygmunt Gloger PISMA ROZPROSZONE TOM III 1890-1910 Redakcja naukowa edycji Jarosław Ławski i Jan Leończuk Wstęp Łukasz Zabielski, Marek Rutkowski, Jarosław Ławski Opracowanie tekstów i przypisy Łukasz Zabielski, Sebastian Kochaniec, Michał Siedlecki, Patryk Suchodolski Noty i słownik czasopism Anna Janicka Indeksy opracowali Mona Al-Kaber i Michał Siedlecki Całość 3-tomowej edycji można znaleźć na stronie http://www.ksiaznicapodłaska.pł/statics/gloger.html Publikacja powstała w ramach grantu NPRH pn. Naukowa edycja krytyczna „Pism rozproszonych” Zygmunta Glogeraw trzech tomach. Czas trwania projektu: lata 2013-2017 Książnica Podlaska im. Łukasza Górnickiego w Białymstoku Katedra Badań Filologicznych „Wschód - Zachód” Uniwersytetu w Białymstoku Wydział Filologiczny Uniwersytetu w Białymstoku KSIĄŻNICA NARODOWY PROGRAM PODLASKA ROZWOJU HUMANISTYKI Białystok 2016 Zygmunt Gloger, Miscellaneous Writings, Volume 3. 1890—1910. Edited by Jarosław Ławski and Jan Leończuk. Introduction by Łukasz Zabielski, Marek Rutkowski and Jarosław Ławski. The Texts Prepared by Łukasz Zabielski, Sebastian Kochaniec, Michał Siedlecki and Patryk Suchodolski. Index by Mona Al- Kaber and Michał Siedlecki. The Łukasz Górnicki Library ‘Książnica Podlaska’. Chair in Philological Studies ‘East-West’, the University of Białystok. Białystok 2016. SUMMARY The present volume of Zygmunt Gloger’s Miscellaneous Writings - the third one out of the three planned - brings together his articles, notes and reportages from 1890 to 1910. Zygmunt Gloger (1845-1910) was a Polish ethnographer, historian, archaeologist and writer. He is best remembered for his monumental four-volume Encyclopedia o f Old Polish Culture published from 1900 to 1903- Apart from this, he is the author of notable studies in history and ethnography: Wedding Celebrations (1869), Old Poland’s Historical Geography (1900), Plays, Games, Riddles and Jokes: From Folk Tales and Old Books (1885—1886).
  • Gabinety Królestwa Polskiego 1917–1918. Skład, Funkcjonowanie I Działalność

    Gabinety Królestwa Polskiego 1917–1918. Skład, Funkcjonowanie I Działalność

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