Financial Risk:
High
Score:
49/100
Asset Disposals
Q24
25/100
How effective are controls over the disposal of assets, and is information on these disposals, and the proceeds of their sale, transparent?
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There is an Internal Audit body within the Ministry of Defence which is responsible for monitoring and advising the Ministry of Defence on asset…
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According to information received by the Ministry of Defence, prior to the identification of a buyer, planned disposals are known in advance and are…
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The financial results of asset disposals are not published on the Ministry of Defence’s website [1]. According to the government reviewer, MoD/KSF destroys and…
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Q25
67/100
Is independent and transparent scrutiny of asset disposals conducted by defence establishments, and are the reports of such scrutiny publicly available?
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The National Audit Office (NAO) undertakes regularity and performance audits of all public institutions across Kosovo. The Office publishes annually the individual reports on…
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Based on the Kosovo Constitution and domestic laws, the National Audit Office has functional, financial and operational independence to strengthen accountability in public administration…
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The National Audit Office (NAO) publishes on its website all individual audit reports, the Annual Audit Report, the Annual Performance Report of the Office…
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Secret Budgets
Q26
0/100
What percentage of defence and security expenditure in the budget year is dedicated to spending on secret items relating to national security and the intelligence services?
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The budget is published annually and is publicly available for all Kosovo institutions, including defence and security-related institutions in Kosovo. However, there are no…
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Q27
25/100
Is the legislature (or the appropriate legislative committee or members of the legislature) given full information for the budget year on the spending of all secret items relating to national security and military intelligence?
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The Rules of Procedure of the Kosovo Assembly state that the overseeing committee for the Kosovo Security Forces is responsible for reviewing the budget…
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Q28
0/100
Are audit reports of the annual accounts of the security sector (the military and intelligence services) subject to parliamentary debate?
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According to the current legislation, the National Audit Office (NAO) is obliged to audit all financial and administrative activities, and programmes and projects managed…
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No information is available about whether the Kosovo Assembly’s overseeing committee of the Kosovo Security Forces debated and questioned the Ministry of Defence and…
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Q29
75/100
In law, are off-budget military expenditures permitted, and if so, are they exceptional occurrences that are well-controlled? In practice, are there any off-budget military expenditures? If so, does evidence suggest this involves illicit economic activity?
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The annual defence budget is included in the Law No. 06/L-133 on the Budget Appropriations for the Budget of the Republic of Kosovo for…
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This indicator has been scored Not Applicable. There is no evidence of off-budget military expenditure. According to senior officials of the Ministry of Defence,…
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There is no evidence of off-budget military expenditure. According to senior officials of the Ministry of Defence, all expenditures related to the defence sector…
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Q30
38/100
Are mechanisms for accessing information from the defence sector effective?
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In general terms, the newly adopted Law No. 06/L-081 on Access to Public Documents guarantees the right of every person, without discrimination on any…
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This indicator is not assigned a score in the GDI. There is a legal framework in place which determines the classification of information in…
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The general public as well as media and Civil Society Organisations are able to access information relating to defence institutions in Kosovo [1]. However,…
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Q31
100/100
Do national defence and security institutions have beneficial ownership of commercial businesses? If so, how transparent are details of the operations and finances of such businesses?
View QuestionMilitary-owned Businesses
Q32
100/100
Are military-owned businesses subject to transparent independent scrutiny at a recognised international standard?
View QuestionIllegal Private Enterprise
Q33
50/100
Is there evidence of unauthorised private enterprise by military or other defence ministry employees? If so, what is the government’s reaction to such enterprise?
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The legal framework currently in place in the defence sector does not regulate the issue of private enterprises [1]. Ministry of Defence officials have…
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Ministry of Defence officials have stated that there is no evidence of any unauthorised private enterprise amongst Kosovo Security Forces or Ministry of Defence…
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Actual Military Spending
Q77
56/100
Is comprehensive data on actual spending on defence published during the budget year?
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The information on spending in the defence sector is published in the annual report of the Ministry of Defence, and is accompanied by a…
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The information on spending in the defence sector is published in the annual report of the Ministry of Defence, and is accompanied by a…
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The Ministry of Defence report is published annually in December. It covers actual spending during the same financial year [1]. According to the government…
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Any potential differences between the published budget and actual spending are superficially explained in the annual report of the Ministry of Defence [1].
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