Economic damages noted in the area of operating expenditures results as a consequence of illegal actions such as travel expenses and per diem, expenses exceeding the limits for mobile and unjustified costs for fuel and lubricants, etc..
Source: Supreme State Audit (SSA)
Comments and Analysis: Open Data Albania (ODA)
In the area of salaries system, the economic damages have been due to actions like: wages, calculation of wages in contradiction of legal provisions; undeserved payments, improper payments to employees and members of governing councils that have deepened the losses of companies. Another factor that has caused economic damage in the salaries (wages) system is the no deduction of social security contributions of employers and employees.
In the system of bonuses, economic damage is determined as bonuses given in violation of applicable legal provisions. As an abusive action that has caused economic damage is giving rewards from the municipality’s revenue for its employees and consultants using their secondary revenues and giving bonuses when the company revealed losses.
Economic damage in areas / other sectors includes damages in the field of material asset management and city planning. During the research that Open Data Albania has conducted in the economic damages caused by other actions such as: the non application and non receivable revenues from penalties for failure of performing the contractual obligations; non receivable revenues of the penalties imposed by the internal audit, liquidation of unaccomplished payments, fines paid and calculated unfairly as past result etc..
The structure of economic damages for the period 2005-2010 for the areas/sectors mentioned below is shown in the diagram below.
During the period 2005-2010, the economic damages in other areas and sectors had the highest value, where its peak is reached in 2005, reaching the level of 682 554 000 Albanian Lek while the total damage for this period was at the level of 2.882.346.000 Albanian Lek. The lower value of economic damages resulted in the salaries system, which in total for the entire period had the value of 193 938 000 Albanian Lek. At the other hand the total value of economic damages in the area of operating expenditures and bonuses were respectively at the level of 441 854 000 Albanian Lek and 775 151 000 Albanian Lek.
Source: Supreme State Audit (SSA)
Comments and Analysis: Open Data Albania (ODA)
Greatest impact on total economic damages for this period was due to other areas, which reached the highest ratio in 2010, at the level of 20.64% versus the total damages.
The average impact of damages areas / other sectors to the total damages is 11.02%. While the average damages in the bonuses system and in the system of salaries and operating expenses is 2.24%, 0.67% and 1.48% respectively.
The data presented in the tabular format is summarized as follows:
Source: Supreme State Audit (SSA)
Comments and Analysis: Open Data Albania (ODA)
Contributed by: Flladina Zilja