Knowledge Managment » REFORM ON LOCAL PFMKnowledge Managment

Udhëzim për vlerësimin e të ardhurave dhe shpenzimeve të njësive të vetëqeverisjes vendore

km — Sun, 07 Jan 2018 18:37:17 +0000

Në mbështetje të nenit 104, pika 4 të Kushtetutës së Republikës së Shqipërisë, nenit 65 të ligjit numër 57/2016 “Për disa ndryshime dhe shtesa në ligjin numër 9936/2008 “Për menaxhimin e sistemit buxhetor në Republikën e Shqipërisë”, dhe ligji numër 68/2017 “Për financat e vetëqeverisjes vendore”, neni 34, pika 3, Ministri i Financave.

Udhëzim për proçedurat standard të përgatitjes së programit buxhetor afatmesëm të njësive të vetëqeverisjes vendore

km — Sun, 07 Jan 2018 18:26:23 +0000

Bazuar në nenin 24 të ligjit numër 57/2016 “Për disa ndryshime dhe shtesa në ligjin numër 9936/2008 “Për menaxhimin e sistemit buxhetor në Republikën e Shqipërisë”, dhe ligji numër 68/2017 “Për financat e vetëqeverisjes vendore”, neni 33, paragrafi 1, Ministri i Financave. U DH Ë Z O N:

1. TË PËRGJITHSHME

Qëllimi i këtij udhëzimi është përcaktimi i rregullave, proçedurave dhe afateve që duhet të ndiqen në proçesin e hartimit të programit buxhetor afatmesëm nga njësitë e vetëqeverisjes vendore. Ky është një udhëzim i përhershëm për përgatitjen e programit buxhetor afatmesëm të njësive të vetëqeverisjes vendore.

Udhëzim plotësues për përgatitjen e buxhetit të njësisë së vetëqeverisjes vendore

km — Sun, 07 Jan 2018 18:21:07 +0000

Bazuar në ligjin numër 9936/2008 i amenduar “Për menaxhimin e sistemit buxhetor në Republikën e Shqipërisë”, neni 24 dhe ligji numër 68/2017 “Për financat e vetëqeverisjes vendore”, neni 37, Ministri i Financave

U DH Ë Z O N:

1. TË PËRGJITHSHME
Ky dokument jep udhëzime të detajuara në lidhje me:
a. Tavanet përgatitore të shpenzimeve për programin buxhetor afatmesëm 2018-2020
b. Afatet për përgatitjen e kërkesave për rishikimin e shpenzimeve sipas programit buxhetor afatmesëm
c. Treguesit makroekonomik
d. Parashikime për transfertat e qeverisë qendrore për njësitë e vetëqeverisjes vendore për periudhën 2018-2020, përkatësisht: transfertën e pakushtëzuar, specifike, atë të kushtëzuar si edhe të taksat e ndara të qeverisë qendrore.

QUICK PFM ASSESSMENT ON THREE SELECTED MUNICIPALITIES (LEZHE, SHKODER AND DURRES)

km — Wed, 25 May 2016 10:43:24 +0000

The Albanian Government started a new decentralization reform in 2014 and a reorganization of the local administrative boundaries, concluding to a much smaller number of Local Government Units (LGUs) 61 municipalities compare to 373 before (municipalities and communes). The reform aims to empower the newly created municipalities by enhancing their capability to provide high quality and timely services to citizens and increasing the efficiency of local governments’ resource management.

It is expected that the new Territorial and Administrative Reform (TAR) will lead to more professional governance at the local and regional level, more efficient service delivery and more effective collection of taxes and fees by local governments, and greater ability to promote and encourage sustainable local economic development.

Presentations by local experts on some issues identified in the local finance analysis

km — Thu, 05 May 2016 08:43:59 +0000

The difference between the foreseen expenditure and the actual one is not in line with the law.
It comes as a result of lack of capacities and experience in expenditure planning.
During the budgeting process the relevant activities andcosts are not taken into account.
There is a lack of financial control.
The performance evaluation system is missing and no liability system is in place for failure to realize the expenditures or investments.
There are economical difficulties and the collection of revenues is not achieved. In no case collection of more than80% of the plan is achieved.
It happens due to the difference created as a result of the procurement process.
The difference is a result of legal gap on planning.

Law on Local Finances

km — Thu, 05 May 2016 08:28:03 +0000

Assignment:
Prepare comprehensive model for PFM section of law on local finances; exclude revenue section
Compare model with current legislation
Collect insights into the state of current local PFM practice

Current results
Draft model based on PFM theory, international good practice standards and legislation in other countries
Model compared with current legislation in Albania
Reports from rapid PFM appraisals from 3 municipalities (Shkoder, Lezha, Durres) & survey-based assessment from 53 municipalities carried out by Albanian municipality experts

Law on Local Finances – Considerations on its Content & Possible dldp Support

km — Thu, 05 May 2016 08:21:06 +0000

Local revenues or management of local finances or both?
Local revenues
=> Logical continuation of ongoing decentralisation process
Management of local finances
=> Multitude of existing laws regulations, directives etc.
=> Need for more consistent and complete PFM guidance in
accordance with international standards
Law with two sections:
Section A on local revenues
Section B on the management of local finances

Law on local finances and the current legislation context

km — Wed, 04 May 2016 11:20:07 +0000

The law on “Local Self Governance” approved in December 2015 expressively foresees on the article no. 34, point 6 that:
“Each local self-government shall prepare, adopt, carry out, and administer a budget each
year that does not include a deficit in compliance with applicable legislation that regulates the administration and implementation of budgetary system and with the law on local finances”.
There for the implicit fact that the policy maker has decided to develop and take clear reference on the law on “Local Finances”.

Law on Local Finance Section B on PFM

km — Wed, 04 May 2016 11:07:21 +0000

1.1 Objectives of the provisions on local public financial management

The provisions on local public financial management shall – support the effective and transparent use of local financial resources in accord with strategic priorities and local needs, ensure fiscal discipline and enable efficient delivery of public services; – describe the instruments and procedures which are necessary for the management of local finances; – regulate the management of local finances and performance particularly with regard to the budget planning process, the authorisation for local spending, the accounting and reporting procedures, the procedures for the oversight on local finances and performance as well as the interaction between the Ministry of Finance and the municipalities in the area of the management of local finances.

Albania Public Finance Management Strategy

km — Wed, 04 May 2016 11:00:52 +0000

The Public Finance Management Strategy 2014-2020, is the result of successful cooperation between the Ministry of Finance, the national and international partner institutions, and civil society active in the field of public finance.

This document, bears a significant importance, as it not only paves the ground for reinstating the public finances in the long-term sustainability trajectory, thus creating the prerequisites for economic growth, but also constitutes an obligation arising from agreements with international partners, in particular the World Bank, International Monetary Fund and the European Union.