FLASH
Shkruar nga Pamfleti
KLSH report: People were hired in Mat Municipality without a competition, funds were lost and no one was checked
The Municipality of Mat, under the leadership of Agron Malaj in 2024, has been caught in a web of numerous violations, according to an official report by the Supreme State Audit Office. At the end of a full financial audit, the Supreme State Audit Office has identified 15 findings and issued the same number of recommendations, exposing problems ranging from clientelistic recruitment to millions of lek lost due to the inability to collect local revenues.
The official document states that the employees were hired without following open competition procedures, in violation of the law and the principles of equality. There is no annual recruitment plan and the hirings were made “as needed”, raising suspicions of political or clientelistic appointments. No mechanism for reporting corruption or protecting whistleblowers was implemented during this period.
The internal audit unit in the municipality is almost non-existent in function. The most vulnerable activities such as the Directorate of Territorial Planning, Environment and Agriculture have not been audited throughout the year, in flagrant violation of the internal audit manual. The internal auditors' reports were general and without any concrete recommendations or implementation deadlines.
The situation worsens further when it comes to public finances. The SAI finds that the accounting accounts do not match the reported statements, resulting in discrepancies of millions of lek. In one case alone, the lack of reconciliation results in a difference of 7 million lek between the investment and capitalization accounts. The financial statements for 2024 are declared with distorted results, according to the SAI's own audit opinion, which is "qualified", a serious level that implies material data discrepancies.
Furthermore, at the end of 2024, the unpaid debt from citizens and businesses to the Municipality of Mat amounted to 64 million lek, an amount that has neither been properly accounted for nor has legal measures been taken to collect it. This list also includes fuel trading entities with 600 thousand lek in unpaid liabilities and 8 companies that have not paid forest plot rents worth 8.1 million lek.
Agron Malaj, now a Socialist Party MP and part of the parliamentary majority, has not reacted to these findings. He was the mayor of Mat during the period covered by the report and holds direct responsibility as a signatory of budgets and management of public resources. Furthermore, the report highlights that Malaj, as an “Authorizing Officer”, has a legal obligation to control and ensure the accuracy of financial statements – which, according to the audit, he failed to ensure.
Main findings
On financial management and control
- There are no written procedures for reporting violations of ethics rules and for taking measures.
- No procedures have been established for the protection of whistleblowers and there are no mechanisms dedicated to complaints about corruption.
- Recruitment procedures are carried out according to needs that arise during the year, despite the fact that there is no annual recruitment plan.
- From the verification of personnel files, it does not appear, documented, that an open competition procedure has been conducted for recruitments outside the civil service. The employment at the Municipality of Mat of employees for whom an open competition procedure has not been previously conducted, in addition to being contrary to the public interest, the principle of free competition and equality before the law, among other things, constitutes an increased risk, negatively affecting the progress of work at the Municipality of Mat.
- The municipality itself does not organize or conduct training in various fields, except for training conducted in cooperation with ASPA.
On the organization and functioning of internal audit
- For the period 01.01.2024 to 31.12.2024, activities carried out by the Municipality of Mat were not audited, which were assessed as high risk, such as: the Directorate of Planning and Control of Territory, Environment and Property, the Directorate of Agriculture and Forestry, in contradiction with the definitions made in the Audit Manual.
- In each audit report, the auditors have not given any general opinion on all audited systems, whether these systems function at the appropriate level by all structures or employees and the results of the systems assessment.
- The IAU in the Municipality of Mat does not have a permanent file for each public unit where it performs an audit engagement, a file to which it refers for the subsequent audit that will be conducted in violation of the provisions made in the Internal Audit Manual, Chapter VI, point 6.3 "Permanent file".
- From the audit report of the administrative units Burrel and Komsi, it is noted that there are no findings established based on the criteria, the findings are of a general nature and the situation established is not clear.
- There are no clear recommendations that help the unit improve the situation, and the tasks left are without a defined deadline.
In financial reporting procedures and the preparation of financial statements
- Llogaria 231 “Për aktive afatgjata materiale” e cila paraqitet në shumën 1,324,111,613 lekë në pasqyrën e pozicionit financiar nuk rakordon me llogaritë kundërparti të saj të fondit të konsoliduar, llogaria 105“Teprica e granteve kapitale të brendshme” dhe llogaria 106 “Teprica e granteve kapitale të huaja” në fondin e konsoliduar pasqyrohen në shumën 0 lekë. Gjithashtu në tepricën e llogarisë 106“Për aktive afatgjata materiale” duhej të ishte kontabilizuar edhe vlera 2,797,509 lekë që i përket fondeve të përfituara nga organizata ndërkombëtare për projekte të cilat janë në investime në proces, të pasqyruara në pasqyrën e performancës.
- Për llogarinë analitike 231 “Për aktive afatgjata materiale” pakësimet në shumën 1,332,806,182 lekë që i përkasin vlerës së investimeve të marra në dorëzim nuk kuadron me vlerën e investimeve të kapitalizuara në llogaritë e aktiveve të klasës 2 në shumën 1,325,768,181 lekë të paraqitur në pasqyrën gjendja dhe ndryshimet e aktiveve afatgjata. Si rezultat veprimet kontabël në kredi të llogarisë 231“Për aktive afatgjata materiale” nuk rakordojnë me veprimet në debi pas kapitalizimeve me një diferencë prej 7,038,001 lekë.
- Në pasqyrën e performancës llogaria 85 “Rezultati i veprimtarisë se vitit ushtrimor” është në shumën 98,580,391 lekë. Në këtë rezultat nuk janë marrë në konsideratë të ardhurat e transferuara në buxhet në shumën 37,805,411 lekë, të cilat duhet të përfshiheshin në “Shpenzimeve të tjera” në veprimet rregulluese për efekt të nxjerrjes së rezultatit. Ky veprim ka sjellë deformim të rezultatit, rrjedhimisht rezultati i periudhës nuk është i saktë.
- Pasqyra statistikore e investimeve dhe burimeve të investimeve nuk është e plotësuar në mënyrë të saktë, në mënyrë që të sjellë një pasqyrim të plotë të të gjitha transaksioneve që kanë ndodhur gjatë vitit lidhur me burimet e financimit dhe investimet dhe konkretisht:
Veprimet në kredi të llogarisë 105 “Grante kapitale nga buxheti” janë në shumën 653,127,346 lekë, të cilat nuk rakordojnë me llogarinë “Akordim fonde buxhetore për shpenzime kapitale (+)” e cila paraqitet në shumën 637,454,423 lekë në pasqyrën e flukseve monetare, duke sjellë një diferencë prej 15,672,923 lekë e cila i përket financimit nga burimet e veta.
-Mbi realizimin e të ardhurave dhe saktësinë e kontabilizimit të tyre
- Bashkia Mat ka nivel të lartë debitorësh që në fund të vitit 2024 arrijnë në shumën progresive prej 64,245,273 lekë, duke sjellë të ardhura të munguara për buxhetin e bashkisë dhe për vjeljen e detyrimeve janë nxjerrë vetëm njoftim-vlerësimi për detyrimin dhe nuk është aplikuar asnjë masë tjetër shtrënguese
- Debitorët familjare për taksa dhe tarifa vendore në fund të vitit 2024 janë në shumën 45,353,162 lekë, vlerë e cila nuk është kontabilizuar.
-Regarding the liabilities for the infrastructure tax from the legalization of unauthorized constructions at the end of 2024, it turns out to be in the amount of 3,768,709 lekë, a value which is considered missing income for the municipality's budget. These liabilities are not recorded in the accounting.
- The audit resulted in the fact that out of the entities that carry out fuel trading activities, 2 entities have unpaid liabilities in the amount of 600,000 lek, a value which has not been recorded in the accounting.
- From the audit regarding the collection of income from the rental of plots from the forest/pasture fund, it was found that, at the end of 2024, 8 tenant companies are debtors who have not paid their contractual obligations in the amount of 8,119,085 lekë, which constitute missing income for the municipality's budget. The obligation in the amount of 8,119,085 lekë has not been accounted for. / Pamphlet
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