Knowledge Managment » PFM Model for AlbaniaKnowledge Managment http://km.dldp.al dldp Albania Mon, 11 Feb 2019 17:12:28 +0000 en-US hourly 1 https://wordpress.org/?v=3.9.40 Presentations by local experts on some issues identified in the local finance analysis http://km.dldp.al/?p=1961&lang=en http://km.dldp.al/?p=1961&lang=en#comments Thu, 05 May 2016 08:43:59 +0000 http://www.km.dldp.al/?p=1961
  • 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.
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