Kontrolli mbi administratën publike rast studimi – Ministria e Financave.

Abstract

This study examines the control mechanism over public administration, focusing on its role in ensuring accountability, effectiveness, and efficiency. The research specifically analyzes the Ministry of Finance, exploring control instruments, internal and external control holders, legal provisions, and the responsibilities of control bodies, particularly the Office of the Auditor General (OAG) in ensuring accurate financial reporting. Descriptive and analytical methods were employed to examine the control mechanisms within the Ministry. Primary data were gathered from annual reports of the Ministry of Finance, internal audit departments, and the OAG’s external audit reports. The findings reveal that the internal audit system functions effectively within the Ministry, with clearly separated tasks between the Central Harmonization Department (DH) and the Internal Audit Department (IAD). Reforms in public administration have strengthened the control mechanisms, and while the Ministry has addressed many recommendations from the OAG, further improvements are still needed.