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.

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

The Albanian Government started the decentralization reform in 2014 and is now implementing the Administrative and Territorial Reform by organizing local governments into 61 municipalities. The new territorial organization aims to empower the new municipalities by enhancing their capability to provide high quality and timely services to citizens and increasing the efficiency of local governments’ resource management. The Administrative […]