FINAL AUDIT REPORT -GJILANI 2007 ENGLISH

REPUBLIKA E KOSOVËS/REPUBLIKA KOSOVA/REPUBLIC OF KOSOVA ZYRA E AUDITORIT GJENERAL/KANCELARIJA GENERALNOG REVIZORA/OFFICE OF THE AUDITOR GENERAL No. of document 22.18.1-2007-08 FINAL AUDIT REPORT ON THE FINANCIAL STATEMENTS OF GJILAN MUNICIPALITY FOR THE YEAR ENDED 31 DECEMBER 2007 Pristine, October 2008 Table of Contents I. Executive Summary II. Introduction III. Status of Prior Years Recommendations IV. Audit Scope V. Audit Opinion VI. Audit Approach VII. Key Audit Findings and Recommendations Annex I. Financial Statements of Gjilan Municipality for the year ended 31 December 2007 2 OFFICE OF THE AUDITOR GENERAL · GAZMEND ZAJMI No 59 · PRISHTINA 10000 PHONE +381 (0)38 2535 121/217/221· FAX: +381 (0) 38 2535 122 List of Abbreviations AG Auditor General AI Administrative Instruction IAU Internal Audit Unit IFAC International Federation of Accountants IPSAS International Public Sector Accounting Standards MAGJ Municipal Assembly of ...