{"id":6689,"date":"2013-08-30T18:55:02","date_gmt":"2013-08-30T18:55:02","guid":{"rendered":""},"modified":"2022-05-06T07:46:20","modified_gmt":"2022-05-06T07:46:20","slug":"parregullsi-ligjore-gjate-auditimit-financiar-te-fonde-dhe-shpenzime-elektorale-2011","status":"publish","type":"post","link":"https:\/\/ndiqparate.al\/?p=6689","title":{"rendered":"Parregullsi Ligjore gjat\u00eb Auditimit Financiar t\u00eb Fonde dhe Shpenzime Elektorale 2011."},"content":{"rendered":"<div align=\"justify\">Open Data Albania ka kryer nj\u00eb hulumtim mbi parregullsi ligjore t\u00eb konstatuara gjat\u00eb procesit t\u00eb auditimit financiar n\u00eb Fushat\u00ebn Zgjedhore 2011. Procesi i auditimit t\u00eb Financimit t\u00eb Subjekteve Zgjedhore \u00ebsht\u00eb nj\u00eb koncept dhe praktik\u00eb e re ligjore n\u00eb kontekstin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb. Detyrimi ligjor q\u00eb p\u00ebrcakton k\u00ebt\u00eb proces daton me ndryshimet e Kodit Zgjedhore t\u00eb vitit 2008-t\u00eb. Kreu II i Kodit, rregullon form\u00ebn e shp\u00ebrndarjes s\u00eb fondeve publike p\u00ebr subjektet zgjedhore e gjithashtu edhe t\u00eb financimit nga fonde jopublike. <p><\/p>\n<p>Fondet jopublike i njohim ndryshe si fonde nga donator privat. P\u00ebr t\u00eb mbik\u00ebqyrur respektimin e parashikimeve ligjore e m\u00eb tej t\u00eb \u00e7do rregulli dhe standardi nd\u00ebrkomb\u00ebtar t\u00eb auditimit, Kodi ngarkon profesionin publik t\u00eb Ekspertit Kontab\u00ebl t\u00eb Licencuar. P\u00ebrzgjedhja e Ekspert\u00ebve b\u00ebhet me short i cili hidhet jo m\u00eb von\u00eb se 45 dit\u00eb pas shpalljes s\u00eb rezultatit. Konstatojm\u00eb q\u00eb gjat\u00eb hulumtimit mbi publikimin dhe p\u00ebrmbajtjen e raporteve t\u00eb auditimit, shfaqen parregullsi, defekte dhe shkelje ligjore .<\/p>\n<p><b>1. Mosp\u00ebrmbushje e detyrimit p\u00ebr Publikim t\u00eb Raport Auditimi <\/b>(neni 91 pika 4 Kodi). Komisioni Qendror i Zgjedhjeve n\u00eb baz\u00eb t\u00eb nenit 91 pika 4 t\u00eb Kodit, ka detyrim p\u00ebr t\u00eb publikuar raporte t\u00eb auditimit p\u00ebr subjekte zgjedhore. Ky detyrim ka afatin jo m\u00eb von\u00eb se 30 dit\u00eb nga data e paraqitjes s\u00eb raportit ose, sipas rastit, nga data e mbylljes s\u00eb verifikimeve p\u00ebrkat\u00ebse. Megjith\u00ebse KQZ ka cil\u00ebsuar tashm\u00eb t\u00eb mbyllur procesin e administrimit p\u00ebr Fushat\u00ebn Zgjedhore 2011, jan\u00eb tre subjekte zgjedhore Parti Politike p\u00ebr t\u00eb cilat nuk ka raport auditimi t\u00eb publikuar. P\u00ebrfundimisht mospasja e raporteve t\u00eb auditimit p\u00ebr subjekte zgjedhore edhe dy vite pas fushat\u00ebs, rezulton si nj\u00eb defekt i r\u00ebnd\u00eb i respektimit t\u00eb detyrimit ligjor\u00eb.<\/p>\n<p><b>Mosp\u00ebrmbushje e detyrimit p\u00ebr publikim t\u00eb Raport Auditimi Neni 91pika 4\/Kodi Zgjedhor<\/b><\/p>\n<p>  <script type=\"text\/javascript\" src=\"http:\/\/ajax.googleapis.com\/ajax\/static\/modules\/gviz\/1.0\/chart.js\">{\"dataSourceUrl\":\"https:\/\/docs.google.com\/spreadsheet\/tq?range=B9%3AE12&key=0Agylwmr5tEbVdDJxYU5lWlM1eWJqZlljenprRWttNEE&gid=0&headers=-1\",\"options\":{\"displayAnnotations\":true,\"showTip\":true,\"dataMode\":\"markers\",\"fontColor\":\"#fff\",\"midColor\":\"#36c\",\"pointSize\":0,\"colors\":[\"#3366CC\",\"#DC3912\",\"#FF9900\",\"#109618\",\"#990099\",\"#0099C6\",\"#DD4477\",\"#66AA00\",\"#B82E2E\",\"#316395\"],\"headerColor\":\"#3d85c6\",\"smoothLine\":false,\"lineWidth\":2,\"maxColor\":\"#222\",\"headerHeight\":40,\"labelPosition\":\"right\",\"is3D\":false,\"fontSize\":\"14px\",\"hasLabelsColumn\":true,\"wmode\":\"opaque\",\"hAxis\":{\"maxAlternation\":1},\"maxDepth\":2,\"allowCollapse\":true,\"minColor\":\"#ccc\",\"mapType\":\"hybrid\",\"width\":630,\"height\":250},\"state\":{},\"chartType\":\"Table\",\"chartName\":\"Chart 1\"}<br \/>\n  <\/script> <br><sup>Burimi : Raporte t\u00eb Auditimit Kontab\u00ebl, Parti politike, fushat\u00eb 2011<br>Komentet dhe analiza: ODA<\/sup><\/p>\n<p><b>2. Publikim i pjessh\u00ebm i Raporteve t\u00eb Auditmit.<\/b> Publikimi i raporteve t\u00eb Auditimit \u00ebsht\u00eb nj\u00eb proces i detyruesh\u00ebm me ligj. Publikimi p\u00ebrkon me respektimin e parimit t\u00eb transparenc\u00ebs, parim tep\u00ebr i r\u00ebnd\u00ebsish\u00ebm n\u00eb kontekstin e financ\u00ebs elektorale. Ajo q\u00eb konstatohet si nj\u00eb gabim n\u00eb publikimin e Raporteve n\u00eb faqen zyrtare t\u00eb KQZ praktikisht mund t\u00eb p\u00ebrkoj\u00eb me nj\u00eb defekt dhe parregullsi teknike. Por kjo parregullsi shtremb\u00ebron detyrimin ligjor dhe cenon e b\u00ebn difektoz procesin e transparenc\u00ebs. Konkretisht n\u00eb 30&nbsp; raste KQZ ka publikuar vet\u00ebm pjes\u00ebrisht raportin e auditimit pa pasqyr\u00eb t\u00eb t\u00eb ardhurave dhe shpenzimeve. Th\u00ebn\u00eb me fjal\u00eb t\u00eb thjeshta publikut i \u00ebsht\u00eb dh\u00ebn\u00eb mund\u00ebsia t\u00eb njihet me vler\u00ebsimet e ekspertit por jo me vlera dhe t\u00eb dh\u00ebna t\u00eb pasqyr\u00ebs kontab\u00ebl. Rastet n\u00eb fjal\u00eb jan\u00eb p\u00ebrgjegj\u00ebsi e KQZ, e cila \u00ebsht\u00eb ngarkuar n\u00eb baz\u00eb t\u00eb nenit 91 pika 4 e Kodit t\u00eb b\u00ebj\u00eb publikim t\u00eb raporteve. <\/p>\n<p><b>3.&nbsp; Citim i gabuar i ligjit.<\/b> \u00c7ka konstatohet dendur n\u00eb raportet e auditimit \u00ebsht\u00eb citimi i gabuar ligjit. Shpesh eksperti kontab\u00ebl referon me num\u00ebr nj\u00eb nen t\u00eb caktuar, nd\u00ebrkoh\u00eb q\u00eb po citon p\u00ebrmbajte te deformuar te tij. Rastet m\u00eb t\u00eb theksuara q\u00ebndrojn\u00eb n\u00eb citimin ligjor t\u00eb nenit 89 pika 2, i cili gjithmon\u00eb citohet gabim. <\/p>\n<p><b>4. Mosrealizimi i nj\u00eb raporti auditimi p\u00ebr \u00e7do subjekt. <\/b>Nj\u00eb shkelje ligjore dhe performanc\u00eb tep\u00ebr joprofesionale e profesionit te ekspertit kontab\u00ebl \u00ebsht\u00eb edhe rasti i sh\u00ebnuar gjat\u00eb auditimeve t\u00eb fushat\u00ebs 2011, ku p\u00ebr nj\u00eb grup subjektesh zgjedhore \u00ebsht\u00eb referuar me nj\u00eb raport auditimi t\u00eb p\u00ebrbashk\u00ebt. \u00c7do subjekt zgjedhor qoft\u00eb ky individ apo parti n\u00ebse regjistrohet si subjekt zgjedhor mbart detyrimin ligjor p\u00ebr t\u00eb pasur nj\u00eb raport auditi t\u00eb ve\u00e7ant\u00eb. Sado minimale t\u00eb jen\u00eb vlerat e tabel\u00ebs financiare dhe sado munges\u00eb veprimesh kontab\u00ebl t\u00eb karakterizojn\u00eb historikun financiar t\u00eb k\u00ebtij subjekti, ai i n\u00ebnshtrohet auditimit si detyrim ligjor. \n<\/p><\/div>\n\n\n<b>Komente dhe Analiza: <\/b> Open Data Albania<br>\n<b>Kontribuoi:<\/b> Aranita Brahaj\n<style>\np{\ntext-align: justify !important;\n}\n<\/style>\n","protected":false},"excerpt":{"rendered":"<p>Open Data Albania ka kryer nj\u00eb hulumtim mbi parregullsi ligjore t\u00eb konstatuara gjat\u00eb procesit t\u00eb auditimit financiar n\u00eb Fushat\u00ebn Zgjedhore 2011. Procesi i auditimit t\u00eb Financimit t\u00eb Subjekteve Zgjedhore \u00ebsht\u00eb nj\u00eb koncept dhe praktik\u00eb e re ligjore n\u00eb kontekstin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb. Detyrimi ligjor q\u00eb p\u00ebrcakton k\u00ebt\u00eb proces daton me ndryshimet e Kodit Zgjedhore t\u00eb vitit 2008-t\u00eb. Kreu II i Kodit, rregullon form\u00ebn e&hellip; <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"spay_email":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false},"categories":[49],"tags":[],"jetpack_featured_media_url":"","jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":25500,"url":"https:\/\/ndiqparate.al\/?p=25500","url_meta":{"origin":6689,"position":0},"title":"AIS \/ Open Data Albania depoziton pran\u00eb Komisionit t\u00eb Posa\u00e7\u00ebm Parlamentar p\u00ebr Realizimin e Reform\u00ebs Zgjedhore rekomandime legjislative p\u00ebr p\u00ebrdorimin e fondeve publike dhe Buxhetit t\u00eb Shtetit gjat\u00eb periudhave zgjedhore","date":"July 29, 2026","format":false,"excerpt":"Tiran\u00eb, 28 Korrik 2026 AIS \/ Open Data Albania ka depozituar pran\u00eb Komisionit t\u00eb Posa\u00e7\u00ebm Parlamentar p\u00ebr Realizimin e Reform\u00ebs Zgjedhore nj\u00eb paket\u00eb rekomandimesh legjislative q\u00eb synojn\u00eb forcimin e kuadrit ligjor p\u00ebr p\u00ebrdorimin e fondeve publike dhe Buxhetit t\u00eb Shtetit gjat\u00eb viteve dhe periudhave zgjedhore, me q\u00ebllim parandalimin e keqp\u00ebrdorimit\u2026","rel":"","context":"In &quot;ODA njoftime n\u00eb shtyp&quot;","img":{"alt_text":"","src":"https:\/\/i0.wp.com\/ndiqparate.al\/wp-content\/uploads\/2026\/08\/Screenshot-2026-08-02-200626.png?fit=980%2C857&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":22470,"url":"https:\/\/ndiqparate.al\/?p=22470","url_meta":{"origin":6689,"position":1},"title":"(keq)P\u00ebrdorimi i Fondeve Publike n\u00eb Periudha Zgjedhore, Shoq\u00ebria Civile k\u00ebrkon P\u00ebrmir\u00ebsim t\u00eb Legjislacionit Zgjedhor p\u00ebrpara zgjedhjeve","date":"July 25, 2024","format":false,"excerpt":"T\u00eb nderuar miq, koleg dhe partner\u00eb, Tre organziata t\u00eb shoq\u00ebris\u00eb civile t\u00eb angazhuara n\u00eb \u00e7\u00ebshtje t\u00eb transparenc\u00ebs, llogaridh\u00ebnies dhe kultur\u00ebs demokratike i jan\u00eb drejtuar or\u00ebt e fundit me nj\u00eb shkres\u00eb Komisionet Parlamentar p\u00ebr \u00c7\u00ebshtjet Ligjore dhe Grupit t\u00eb Dialogut, e Konkretisht: \u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Instituti Shqiptar i Shkencave, promotor e Open Data Albania\u2026","rel":"","context":"In &quot;ODA njoftime n\u00eb shtyp&quot;","img":{"alt_text":"","src":"https:\/\/i2.wp.com\/ndiqparate.al\/wp-content\/uploads\/2024\/09\/Screenshot-2024-07-24-164645.png?fit=933%2C557&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":25374,"url":"https:\/\/ndiqparate.al\/?p=25374","url_meta":{"origin":6689,"position":2},"title":"NewsLetter - Prokurimi Publik ne Vite Zgjedhore: Algoritmi i Vler\u00ebsimit t\u00eb Riskut n\u00eb Tenderim sipas Metodologjis\u00eb s\u00eb Open Procurement Albania. 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