1. Accountability or not? Managing of public funds in Kosovo Security Sector
- Author:
- Skender Perteshi
- Publication Date:
- 02-2014
- Content Type:
- Policy Brief
- Institution:
- Kosovar Centre for Security Studies (KCSS)
- Abstract:
- This study aims to analyze financial accountability of Kosovo security sector and advocate for its continuous enhancement. It is focused mainly on the current state of affairs and the trends in this sector. Therefore, the period of 2010-2013 serves as reference point for chronological perspective of this study. Whereas, the scope of this study is restricted to financial management, procurement and auditing of the following institutions: Ministry of Internal Affairs, Kosovo Police, Kosovo Ministry of Kosovo Security Force and Kosovo Security Force. Due to the institutional modalities and the lack of transparency as provided by the law, the research team has intentionally excluded from this study the Kosovo Intelligence Agency, even though it considers that the absence of financial transparency of this institution is in contradiction with the principles of accountability of public funds. The analysis reveals that general legal framework on financial management is also applicable to the security sector. Regardless of the existence of such legal framework, several weaknesses, may be detrimental to public funds as result of loopholes. One of the key dimensions in financial control is internal auditing, which is considered to be in its infancy. Audit units of the security institutions employs very small number of staff compared to the number of staff and volume of work in the financial sector. Therefore, the number of audits remains relatively small targeting only some of the most important areas. One of the main weaknesses of these institutions is the lack of solid written plans. There is also lack of efficiency in executing the expenses as defined in the agenda. This makes the supervision of expenses and financial management in security sector more problematic. Following the same lines, public procurement management is at a concerning stage. Identified problems are mainly related to the evaluation process, lack of clarity of specifications during the application process, as well as many other shortcomings in the supervision of public procurement in the security sector. On the other hand, out of all complaints taken by the Public Procurement Review Body, it 50% of complaints filed by various economic operators have resulted to be grounded on evidence by returning the tendering process to either re-evaluation or re-tendering.
- Topic:
- Security, Accountability, Procurement, and Public Finance
- Political Geography:
- Europe, Kosovo, and Balkans