[cl_row device_visibility=”`{`object Object`}`” css_style=”padding-top:25px|padding-bottom:25px”][cl_column device_visibility=”`{`object Object`}`” css_style=”padding-top:20px|padding-bottom:20px”][cl_custom_heading parallel_divider=”0″ custom_responsive_992_bool=”0″ custom_responsive_768_bool=”0″ css_style=”margin-top:35px”]Kapitulli 32: Kontrolli Financiar[\/cl_custom_heading][cl_text css_style=”margin-top:35px”]<\/p>\n
Acquis p\u00ebr k\u00ebt\u00eb kapitull lidhet me miratimin e kornizave dhe standardeve t\u00eb njohura nd\u00ebrkomb\u00ebtarisht, si dhe me praktik\u00ebn e mir\u00eb t\u00eb BE-s\u00eb, p\u00ebr kontrollin e brendsh\u00ebm financiar publik (PIFC), bazuar n\u00eb parimin e llogaridh\u00ebnies s\u00eb decentralizuar menaxheriale. PIFC duhet t\u00eb zbatohet n\u00eb t\u00eb gjith\u00eb sektorin publik dhe t\u00eb p\u00ebrfshij\u00eb kontrollin e brendsh\u00ebm t\u00eb menaxhimit financiar t\u00eb fondeve komb\u00ebtare dhe t\u00eb BE-s\u00eb. N\u00eb ve\u00e7anti, acquis k\u00ebrkon ekzistenc\u00ebn e sistemeve efektive dhe transparente t\u00eb menaxhimit, duke p\u00ebrfshir\u00eb marr\u00ebveshjet e llogaridh\u00ebnies p\u00ebr arritjen e objektivave; nj\u00eb auditim i brendsh\u00ebm funksionalisht i pavarur; dhe strukturat p\u00ebrkat\u00ebse organizative, duke p\u00ebrfshir\u00eb koordinimin qendror t\u00eb zhvillimit t\u00eb PIFC n\u00eb t\u00eb gjith\u00eb sektorin publik. Ky kapitull k\u00ebrkon gjithashtu nj\u00eb institucion auditimi t\u00eb jasht\u00ebm t\u00eb pavarur institucionalisht, operacionalisht dhe financiarisht, i cili zbaton mandatin e tij t\u00eb auditimit n\u00eb p\u00ebrputhje me standardet e Organizat\u00ebs Nd\u00ebrkomb\u00ebtare t\u00eb Institucioneve Supreme t\u00eb Auditimit (INTOSAI) dhe i raporton parlamentit mbi p\u00ebrdorimin e burimeve t\u00eb sektorit publik. P\u00ebrve\u00e7 k\u00ebsaj, ky kapitull mbulon gjithashtu mbrojtjen e interesave financiare t\u00eb BE-s\u00eb kund\u00ebr mashtrimit n\u00eb menaxhimin e fondeve t\u00eb BE-s\u00eb dhe mbrojtjen e euros kund\u00ebr falsifikimit.<\/p>\n
1. Kontrolli i Brendsh\u00ebm Financiar Publik (KBFP)
\n2. Auditimi i jasht\u00ebm
\n3. Mbrojtja e interesave financiare t\u00eb BE-s\u00eb
\n4. Mbrojtja e euros nga falsifikimi<\/p>\n
[\/cl_text][\/cl_column][\/cl_row][cl_row device_visibility=”`{`object Object`}`” css_style=”padding-top:25px|padding-bottom:25px”][cl_column width=”1\/2″ col_sticky=”0″ col_disabled=”0″ pricelist_shadow=”0″ services_list=”0″ device_visibility=”0:none_” css_style=”padding-top:50px|padding-bottom:50px|padding-left:20px|padding-right:20px” border_rounded=”0″ background_image=”id:|mime:|url:” background_color=”#eaeaea”][cl_custom_heading parallel_divider=”0″ custom_responsive_992_bool=”0″ custom_responsive_768_bool=”0″ css_style=”margin-top:35px”]Rregullore dhe direktiva te Keshillit dhe Parlamentit, Vendime te Komisionit Evropian, Vendime te Gjykates Evropiane te Drejtesise, Rekomandime te Komisionit Evropian[\/cl_custom_heading][cl_text custom_typography=”0″ custom_responsive_992_bool=”0″ custom_responsive_768_bool=”0″ css_style=”margin-top:m|margin-bottom:m|margin-left:m|margin-right:m|padding-top:m|padding-bottom:m|padding-left:m|padding-right:m|border-top-width:0|border-bottom-width:0|border-left-width:0|border-right-width:0″]<\/p>\n
[\/cl_text][\/cl_column][cl_column width=”1\/2″ col_sticky=”0″ col_disabled=”0″ pricelist_shadow=”0″ services_list=”0″ device_visibility=”0:none_” css_style=”padding-top:35px|padding-bottom:35px|padding-left:20px|padding-right:20px” border_rounded=”0″ background_color=”rgba(0,27,204,0.13)” background_image=”id:|mime:|url:”][cl_custom_heading parallel_divider=”0″ custom_responsive_992_bool=”0″ custom_responsive_768_bool=”0″ css_style=”margin-top:35px|padding-bottom:35px”]LIGJE \/ VENDIM I K\u00cbSHILLIT T\u00cb MINISTRAVE \/ URDHRA DHE VENDIME T\u00cb INSTAT \/ REZOLUTA T\u00cb KUVENDIT T\u00cb SHQIP\u00cbRIS\u00cb[\/cl_custom_heading][cl_text custom_typography=”0″ custom_responsive_992_bool=”0″ custom_responsive_768_bool=”0″ css_style=”margin-top:m|margin-bottom:m|margin-left:m|margin-right:m|padding-top:m|padding-bottom:m|padding-left:m|padding-right:m|border-top-width:0|border-bottom-width:0|border-left-width:0|border-right-width:0″]Ligj – Nr. 10 296, dat\u00eb 08.07.2010 i ndryshuar me ligjin nr. 110\/2015 dhe ligjin nr. 14\/2023<\/a> <\/p>\n Strategjia p\u00ebr menaxhimin e financave publike 2014 – 2020<\/a><\/p>\n <\/p>\n Vendim – Nr. 698 , dat\u00eb 10.10.2012<\/a> Vendim – Nr. 640 dt. 11\/ 6\/ 2009<\/a> <\/p>\n Urdh\u00ebr nr.113, dat\u00eb 23.12.2020<\/a> Urdh\u00ebr nr.108, dat\u00eb 17.11.2016<\/a> Urdh\u00ebr nr.221, dat\u00eb 1.12.2021<\/a> Udh\u00ebzim – Nr.39 dat\u00eb 24.12.2018<\/a> Udh\u00ebzim – Nr.16 dat\u00eb 20.7.2016<\/a> Udh\u00ebzim – Nr.4 dat\u00eb 29.1.2020<\/a>
\nP\u00ebr menaxhimin financiar dhe kontrollin<\/a><\/p>\n
\n\u201cP\u00ebr miratimin, n\u00eb parim, t\u00eb marr\u00ebveshjes s\u00eb ve\u00e7ant\u00eb, nd\u00ebrmjet k\u00ebshillit t\u00eb ministrave t\u00eb republik\u00ebs s\u00eb shqip\u00ebris\u00eb dhe qeveris\u00eb s\u00eb mbret\u00ebris\u00eb s\u00eb suedis\u00eb, p\u00ebr p\u00ebrmir\u00ebsimin e menaxhimit financiar dhe kontrollit t\u00eb fondeve publike (faza i)\u201d<\/a><\/p>\n
\nP\u00ebr miratimin e let\u00ebrpolitikave p\u00ebr kontrollin e brendsh\u00ebm financiar publik dhe t\u00eb planit t\u00eb veprimit, 2009-2014<\/a><\/p>\n
\nPer miratimin e metodologjise per vleresimin e cilesise se sistemit te kontrollit te brendshem ne njesite e qeverisjes se pergjithshme<\/a><\/p>\n
\nP\u00ebr miratimin e manualit t\u00eb menaxhimit financiar dhe kontrollit<\/a><\/p>\n
\nPer disa shtesa dre ndryshime ne urdhrin nr. 117, date 01.04.2019 per miratimin e metodologjise per monitorimin e performances se sistemit te kontrollit te brendshem te njesive publike<\/a><\/p>\n
\nProcedurat e mbylljes s\u00eb llogarive vjetore te buxhetit per vitin 2018<\/a><\/p>\n
\nPer pergjegjesite dbe detyrat e koordinatorit te menaxhimit financiar dhe kontrollit dbe koordinatorit te riskut ne njesite publike<\/a><\/p>\n
\nPer delegimin e te drejtave dhe detyrave ne njesite e qeverisjes se pergjithshme<\/a>[\/cl_text][\/cl_column][\/cl_row][cl_row device_visibility=”`{`object Object`}`” css_style=”padding-top:25px|padding-bottom:25px”][cl_column device_visibility=”`{`object Object`}`” css_style=”padding-top:20px|padding-bottom:20px”][cl_custom_heading css_style=”margin-top:35px”]Dokumente p\u00ebr politika[\/cl_custom_heading][cl_text custom_typography=”0″ custom_responsive_992_bool=”0″ custom_responsive_768_bool=”0″ css_style=”margin-top:m|margin-bottom:m|margin-left:m|margin-right:m|padding-top:m|padding-bottom:m|padding-left:m|padding-right:m|border-top-width:0px|border-bottom-width:0px|border-left-width:0px|border-right-width:0px”]Pastrimi i Parave n\u00eb Kontekstin e Amnistis\u00eb Fiskale dhe Penale, q\u00ebndrime t\u00eb AIS, analiz\u00eb dhe konkluzione<\/a><\/strong>
\nAIS<\/p>\n