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Albania

Improve reporting on public finance information (AL0073)

Overview

At-a-Glance

Action Plan: Albania Action Plan 2020-2022

Action Plan Cycle: 2020

Status: Active

Institutions

Lead Institution: Ministry of Finance and Economy

Support Institution(s): State actors involved Other government agencies involved: The Institute of Statistics (INSTAT), Budget Institutions; Non-governmental agencies involved: Most of the CSO in Albania, which mission is related with economic development and public finance issues/ Universities/ Faculty of Economy, World Bank, SECO.

Policy Areas

E-Government, Fiscal Openness, Publication of Budget/Fiscal Information

IRM Review

IRM Report: Pending IRM Review

Starred: Pending IRM Review

Early Results: Pending IRM Review

Design i

Verifiable: Yes

Relevant to OGP Values: Pending IRM Review

Potential Impact: Pending IRM Review

Implementation i

Completion: Pending IRM Review

Description

What is the public problem that the commitment will address? Fostering a public administration that operates with integrity requires establish complimentary systems with procedures and rules that eliminate opportunities for public servants to exploit their position for personal gain. When complex and opaque systems are in place a lack of oversight establishes opportunities for corruption. Without fiscal transparency and oversight institutions able to scrutinize revenues corruption can place in the form of: collusion (such as prior agreements to fix prices or terms), patronage (favoritism whereby a person or company is hired/contracted by the public administration regardless of qualifications because of affiliations or connection to government officials), conflicts of interest (whereby an individual is confronted with a choice between their duties and responsibilities and their private interests which can result in a misuse of public resources) and graft (political corruption where government officials benefit from intentionally misdirecting public funds to be purchased at a higher cost from specific venders). Because a lack of transparency on government revenues can provide opportunities to hide corruption it can also hamper public trust. Transparency of government revenues and assets promotes public integrity by deterring corrupt behavior and by enabling oversight institutions to hold accountable government officials and institutions. Systems that require this transparency help ensure public officials remain honest which consequently build public trust in government.

What is the commitment? Increasing revenue transparency consists of publishing and making available all relevant financial data regarding the revenues collected by government from various industries- bringing industry, government and civil society stakeholders into the monitoring process.Information will be in a format that is understandable and accessible to all citizens, such as through the use of plain language and accompanying information to explain more complex aspects. To promote transparency of public revenues this commitment establishes and publishes a public asset inventory and register that aligns with international public-sector accounting standards and follows an updated and improved methodology and policies for public asset valuation including depreciation and impairment of assets. Commitments |Fiscal Transparency | Commitment 9 Objective: The objective of this commitment is to enhance accountability and transparency through better financial and non-financial performance reporting in line with international standards to improve coverage, quality and accessibility of information on public finances. Further efforts shall be made to engage the public in the process. Expected results: • Accounting is in compliance with appropriate international public sector accounting standards; • Preparation and publication of the full asset registry of public sector, based on the improved regulations for the valuation and inventory of these assets.

How will the commitment contribute to solving the public problem? To develop a sustainable system for increasing the transparency and accessibility of public revenue information this commitment will take a phased approach to presenting accruals-based government financial statements. It will ensure that public accounting and legal acts are in compliance with international best practices (International Public Sector Accounting Standards (IPSAS)) through an approved strategic action plan (milestone 1). Guided by an approved methodology an inventory of assets will be implemented in all central government institutions (milestone 2). Guidelines and policies will be improved or developed for the recognition and valuation of assets (milestone 3) and the depreciation and impairment of assets (milestone 4) in compliance with agreed upon standards. Public asset management will be improved through the development and publication of a full asset registry for the entire public administration. Based on the improved regulations established by milestones 1-4 a methodology will be developed with guidelines for preparing the full asset inventory (milestone 5). This methodology will ensure that public institutions accurately and comprehensively disclose public revenues and thus will limit opportunities for unethical practices to be hidden and promote civil engagement and understanding. The public asset inventory will then be recorded into the Albanian Government Financial Information System (AGFIS) (milestone 6) for budgetary institutions with AGFIS access and into excel for budget institutions without direct access to AGFIS (milestone 7) which will enable traceability and oversight. OGP challenge affected by this measures Improve public services Increase efficient management of public resources Increase public integrity Increase corporat e accountability Create a safer community for citizens & civil society ☒ ☒ ☒ ☒ ☐

Why is this commitment relevant to OGP values? Transparency & Access to Information • Does the ide a disclose more information to the public? • Does the ide a improve the quality of information disclosed to the public? • Does the ide a improve accessibility of information to the public? • Does the ide a e nable the right to information? ☒Y es ☐N o This commitment increa ses the amount of in formation and data on public a ssets. An improv ed sy stem with clear guidelines impr ov es the quality of the information available by en suring that the in formation is comprehensiv e, accurate and updated. It also focu ses on u sing internationally agreed best practices and standards to ensure easy comprehension and comparability of data. Information will be in a format that is under standable and accessible to cit izens through the u se of plain language where possible and supplementary information to explain more complex subjects. Public Accountability • Does the ide a cre ate or improve rules, regulations, and mechanisms to publicly hold government officials answerable to the ir actions? • Does the ide a make the government accountable to the public and not solely to inte rnal syste ms? ☒Y es ☐N o Increa sed transparency makes the g ov ernment more exposed in the ey es of citizens regarding how public m oney is generated and collected. Through the improv ement of certain pr ocedures and methodologies and rules and the establishment of others, all in alignm ent with international best practices, this commitment dev elops the framework necessary to hold the public inst itution s accountable for their asset disclosures and v aluations. Through partnerships with SECO the inv entory and r egister will pr omote accountability to external, as well as internal authorities. Public & Civic Participation • Does the ide a cre ate or improve opportunities, or capabilities for the public to inform or influe nce de cisions? • Does the ide a cre ate or improve the e nabling e nvironme nt for civil socie ty? ☒Y es ☐N o By making public rev enue information more accessible, through a standardized methodology that utilizes transparent guidelines the public is able to be better informed on public finances and thus, can contribute feedback to inform or in fluence the relevant gov ernment action s and policies. Furthermore, by making available all relev ant financial data regarding the rev enues collected by gov ernment fr om variou s industries this commitment will bring indu stry , gov ernment and civ il society stakeholder s into the m onitoring pr ocess. Technology & Innovation • Will te chnological innovation be used in with one of the other three OGP values to advance participation, transpare ncy or accountability? ☒Y es ☐N o The functioning of the electr onic information sy stem the Albanian Gov ernment Financial In formation Sy stem (AGFIS) will support the functionality of the register. It will also help en sure that the data uploaded is complete and comprehensiv e in compliance with the set standards to ensure it pr omotes transparency and traceability such that the public institution s can be held accountable.

Milestone Activities Milestones Indicators Responsible Institution / s New or Continued Idea Timeframe Measurable & verifiable achievements to accomplish this objective Result Indicators Output Indicators Lead Responsible Institution Supporting / Coordinating Agencies / Institutions New or continued from 2018- 2020 OGP AP Start Date End Dat e Priority Measure 1: Accounting is in compliance with appropriate international public-sector accounting standards. Milestone 1: Legal acts and accounting standards in line with International Pu blic Sector Accounting Standards (IPSAS) and approv ed country strategic action plan are in place. Moving on a phased basis to presenting accruals-based government financial statements Ministry of Finance and Economy (MoFE) World Bank; The Economic Cooperation and Development of the Swiss State Secretariat for Economic Affairs (SECO) ☒N o ☐Y es Jan. 2020 Dec. 2022 Milestone 2: Inv entory of assets implemented in all central g ov ernment in stitutions, ba sed on the appr ov ed methodology . Asset inventory implement across all central government institutions MoFE WB; SECO ☒N o ☐Y es Jan. 2020 Dec. 2022 Milestone 3: Guidelines for recognition and valuation dev eloped/updated. Guidelines developed. MoFE WB; SECO ☒N o ☐Y es Jan. 2020 Dec. 2022 Milestone 4: Depreciation and impairment policies dev eloped (in line with the strategy for implementing accounting standards). Policies developed. MoFE WB; SECO ☒N o ☐Y es Jan. 2020 Dec. 2022 Priority Measure 2: Improved Assets management: Preparation and publication of the full asset registry of public sector based on the improved regulations for the valuation and inventory of these assets. Milestone 5: Methodology and guidelines for a full public asset inv entory in Central Gov ernment (CG) inst itution s prepared. Methodology and guidelines prepared based on improved regulations for asset valuation and inventory MoFE WB; SECO ☒N o ☐Y es Jan. 2020 Dec. 2022 Milestone 6: Full public assets inv entory is recor ded in the Albanian Gov ernment Financial In formation Sy stem (AGFIS)by th ose Budgetary In stitutions (BIs) which hav e direct access in this sy stem. Public assets recorded into the A GFIS MoFE Bu dgetary Institutions selected to have direct access in A GFIS ☒N o ☐Y es Jan. 2020 Dec. 2022 Milestone 7: Full public assets inv entory is recor ded in Excel (for BIs which n ot hav e direct access in AGFIS). Public assets recorded into Excel MoFE Bu dgetary Institutions with no direct access in A GFIS ☒N o ☐Y es Jan. 2020 Dec. 2022


Commitments

  1. Create and implement integrity plans across all ministeries

    AL0065, 2020, Anti-Corruption

  2. Creation of online beneficial ownership register

    AL0066, 2020, Anti-Corruption

  3. Establish online portal for feedback on public service delivery

    AL0067, 2020, E-Government

  4. Expand open data portal and promote access

    AL0068, 2020, Access to Information

  5. Implement citizen assessment process to improve public service delivery

    AL0069, 2020, E-Government

  6. Establish directorate to improve citizens' access to legal aid

    AL0070, 2020, Access to Justice

  7. Publish more accessible and transparent information on Ministry of Justice website

    AL0071, 2020, E-Government

  8. Publish accessible budget information online for citizen engagement

    AL0072, 2020, E-Government

  9. Improve reporting on public finance information

    AL0073, 2020, E-Government

  10. Transparency of Government Reporting

    AL0061, 2018, E-Government

  11. e-Government

    AL0062, 2018, Access to Information

  12. Improved Business Regulation

    AL0063, 2018, Capacity Building

  13. Safe Communities

    AL0064, 2018, Anti-Corruption

  14. Improvement of Database/Portal with Coordinators’ Data of the Right to Information and Transparency Programs

    AL0044, 2016, Access to Information

  15. Budget Transparency

    AL0045, 2016, E-Government

  16. Integrated Registry of Citizens’ Housing

    AL0046, 2016, Citizenship & Immigration

  17. Establishment of Electronic Registry for Public Notification and Consultation

    AL0047, 2016, E-Government

  18. Digital Archive

    AL0048, 2016, E-Government

  19. Creating a Database for Archiving and Publication of Research Funds and Programs in Albania

    AL0049, 2016, E-Government

  20. Commitment to Publish Online Central and Local Government Legislation in Open Systems and for Free

    AL0050, 2016, Capacity Building

  21. Commitment to Open Standards for Contracting

    AL0051, 2016, Access to Information

  22. Starred commitment Implementation of the Law "On Protection of Whistleblowers", Capacity Building, Amendments and Its Bylaws

    AL0052, 2016, Anti-Corruption

  23. Provision of Electronic Services

    AL0053, 2016, Capacity Building

  24. Establishment of Multifunctional Centralized System for Building Permits

    AL0054, 2016, Capacity Building

  25. Establishment and Distribution of Digital Counters

    AL0055, 2016, E-Government

  26. Service Passport Standardization

    AL0056, 2016, Capacity Building

  27. Citizen Card

    AL0057, 2016, Capacity Building

  28. Electronic System of Registration of e-Prescription in the Republic of Albania

    AL0058, 2016, E-Government

  29. Electronic Monitoring System of Forests

    AL0059, 2016, Anti-Corruption

  30. Integrated Electronic System for Professional Licensing of Individuals and Legal Entities That Will Operate in the Field of Study Design and Supervision of Commissioning of Construction Works

    AL0060, 2016, E-Government

  31. Standardization of Corruption Complaints

    AL0031, 2014, Anti-Corruption

  32. Electronic Registry of Energy and Industry Permits

    AL0032, 2014, E-Government

  33. Implementation of Public Expenses Module in "Open Data" Format

    AL0033, 2014, Access to Information

  34. Promoting OGP Values Among Local Authorities

    AL0034, 2014, Local Commitments

  35. Database on Economic Assitance Beneficiaries

    AL0035, 2014, E-Government

  36. Electronic Portal on Water Resources Administration and Management

    AL0036, 2014, E-Government

  37. Single Window

    AL0037, 2014, E-Government

  38. Electronic Access to Protected Areas

    AL0038, 2014, E-Government

  39. National Geoportal

    AL0039, 2014, E-Government

  40. e-Albania

    AL0040, 2014, E-Government

  41. e-Document

    AL0041, 2014, E-Government

  42. Starred commitment Law on Whistleblowers Protection

    AL0042, 2014, Anti-Corruption

  43. Police Service Offices

    AL0043, 2014, E-Government

  44. Open Data Portal

    AL0001, 2012, Access to Information

  45. e-Acts

    AL0002, 2012, E-Government

  46. e-Parliament

    AL0003, 2012, E-Government

  47. Extension of the Governmental Network, GOVNET

    AL0004, 2012, E-Government

  48. e-Government Interoperability Framework, e-GIF

    AL0005, 2012, E-Government

  49. Government Datacenter

    AL0006, 2012, E-Government

  50. Excise System

    AL0007, 2012, E-Government

  51. Starting of the e-Tax System

    AL0008, 2012, E-Government

  52. Starred commitment Online State Matura

    AL0009, 2012, E-Government

  53. The Regulation on Ethics in Research and Publishing

    AL0010, 2012, Education

  54. Digitalization of Higher Education Accreditation Process

    AL0011, 2012, E-Government

  55. U-Gov System

    AL0012, 2012, E-Government

  56. Online Inspections of Courts and Judicial Hearings

    AL0013, 2012, E-Government

  57. Digitalization of the File Transfer Process

    AL0014, 2012, Judiciary

  58. e-Employment Project

    AL0015, 2012, E-Government

  59. e-Concessions Procedures

    AL0016, 2012, Anti-Corruption

  60. Amendment of the Law “On the Right to Information for Official Documents”

    AL0017, 2012, Access to Justice

  61. Drafting a New Law on "Notice and Consultation"

    AL0018, 2012, Legislation & Regulation

  62. Tracking Project

    AL0019, 2012, E-Government

  63. Digitalization of the Notary Register

    AL0020, 2012, Access to Justice

  64. Online Citizens’ Claims in the Judiciary System

    AL0021, 2012, Access to Justice

  65. Work Inspection, Online Complaint

    AL0022, 2012, E-Government

  66. Financial Module of All Educational Institutions

    AL0023, 2012, Education

  67. Starred commitment Audio and Video Recording of Judicial Hearings

    AL0024, 2012, E-Government

  68. Starred commitment e-Albania Portal

    AL0025, 2012, E-Government

  69. e-Inspection Portal

    AL0026, 2012, E-Government

  70. Starred commitment Portal Www.Gjykata.Gov.Al

    AL0027, 2012, E-Government

  71. Disclosure of the List of Payments Made Daily by the Government Units

    AL0028, 2012, Access to Information

  72. e-Procurement System for All Small Purchases of Public Procurement

    AL0029, 2012, Anti-Corruption

  73. Implementation of the EITI Recommendations

    AL0030, 2012, Anti-Corruption

Open Government Partnership