Supreme State Audit Institution (KLSH)
Ownership as documented
not applicable
Conflicting records. The research disagrees; every version is shown and none has been chosen as correct.
- Name
- Supreme State Audit Institution (KLSH)From the research record · cites:
- Raport përfundimtar i auditimit të performancës me temë Incineratori i Tiranës (opens in a new tab)KLSH · Jan 2022 · official · SQ
- Inceneratorët 'dogjën' 103 mln euro deri në qershor 2023 (opens in a new tab)Balkanweb · 12 Jul 2023 · journalism · SQ
- Kontrolli i Larte i Shtetit (Supreme State Audit Institution, ALSAI)From the research record · cites:
- KLSH Monthly Newsletter No. 21 (July 2026) (opens in a new tab)KLSH · Jul 2026 · official · EN
- Kontrolli i Larte i Shtetit (KLSH, State Audit Institution)From the research record · cites:
- BalkanWeb: KLSH audit on oncology drug supply, 4 Oct 2025 (opens in a new tab)BalkanWeb · 4 Oct 2025 · journalism · SQ
- State Supreme Audit Institution (KLSH)From the research record · cites:
- Parliament Appoints New Head of State Supreme Audit (Exit.al) (opens in a new tab)Exit.al · 2 Jul 2020 · journalism · EN
- Kontrolli i Lartë i Shtetit (KLSH, Supreme State Audit Institution)From the research record
- Supreme State Audit Institution (KLSH)From the research record · cites:
- Ownership
- not applicableFrom the research record · cites:
- Raport përfundimtar i auditimit të performancës me temë Incineratori i Tiranës (opens in a new tab)KLSH · Jan 2022 · official · SQ
- Inceneratorët 'dogjën' 103 mln euro deri në qershor 2023 (opens in a new tab)Balkanweb · 12 Jul 2023 · journalism · SQ
- not applicable (public institution)From the research record · cites:
- KLSH Monthly Newsletter No. 21 (July 2026) (opens in a new tab)KLSH · Jul 2026 · official · EN
- Not applicable (public body).From the research record · cites:
- Concession of the Durres Port (opens in a new tab)Top Channel · journalism · EN
- State institution.From the research record · cites:
- BalkanWeb: KLSH audit on oncology drug supply, 4 Oct 2025 (opens in a new tab)BalkanWeb · 4 Oct 2025 · journalism · SQ
- not applicableFrom the research record · cites:
- Source label
- OFFICIALLY_REPORTEDFrom the research record · cites:
- Raport përfundimtar i auditimit të performancës me temë Incineratori i Tiranës (opens in a new tab)KLSH · Jan 2022 · official · SQ
- Inceneratorët 'dogjën' 103 mln euro deri në qershor 2023 (opens in a new tab)Balkanweb · 12 Jul 2023 · journalism · SQ
- VERIFIEDFrom the research record · cites:
- Parliament Appoints New Head of State Supreme Audit (Exit.al) (opens in a new tab)Exit.al · 2 Jul 2020 · journalism · EN
- UNVERIFIEDFrom the research record
- OFFICIALLY_REPORTEDFrom the research record · cites:
Description
Supreme audit institution. Its performance audit on the Tirana incinerator is dated January 2022 and was posted on klsh.org.al in February 2025. The PDF could not be read by the fetch tool, so no finding is taken from the report itself. KLSH figures here come from Balkanweb's citation.
Other accounts in the research (1 field worded differently)
This record appears in more than one research record. The main text above comes from one; the other versions are kept here unedited.
- Description
- Supreme audit institution. Its performance audit on the Tirana incinerator is dated January 2022 and was posted on klsh.org.al in February 2025. The PDF could not be read by the fetch tool, so no finding is taken from the report itself. KLSH figures here come from Balkanweb's citation.From the research record
- Albania's supreme audit institution. Publishes performance, compliance and financial audits of ministries, municipalities and agencies; refers suspected criminal cases to prosecution (SPAK and district prosecutors). 2025: 190 audits, 271 entities, 4,994 recommendations, 8 cases referred (ALSAI July 2026 bulletin).From the research record
- Albania's supreme audit institution. Its findings are cited in several items here: the Durres port concession (EUR 16.9m damage) and hemodialysis concession payments (per Balkanweb headline).From the research record
- Supreme audit institution. Audits cited here: medicine shortages and expired stock at QSUT (2014-2015, as cited by BIRN), FSDKSH drug reimbursement (2021-2022), and oncology drug supply (reported 2025).From the research record
- Supreme audit institution. Chair elected by Parliament on the President's proposal; Arben Shehu elected 2 Jul 2020 with 108 votes.From the research record
- State audit body. No KLSH audit finding on school construction or renovation was found in the searches. Searches did not reach klsh.al directly.From the research record
Contracts and money
Figures recorded for the cases linked to this organisation. A figure here is not necessarily paid to or by this organisation; check payer and payee.
KLSH damage estimate, Durres port concession
€16,900,000
Incomplete figurelossSource label: Officially reportedStated definition: Damage figure as quoted by Top Channel from the KLSH finding. Audit year not verified in the page fetched (search summary says 2014). Incomplete: basis of calculation not stated.
Date: 2014 · Payer: not found · Payee: Albanian state
- Concession of the Durres Port (opens in a new tab)Top Channel · journalism · EN
Hemodialysis concession contract value (10 years)
€63,500,000
8,600,000,000 lek
Incomplete figureconcessionSource label: Under investigationStated definition: Exit.al: 8.6bn lek (about EUR 63.5m) without VAT. Balkanweb headline cites EUR 75m with a KLSH finding; unreconciled. Incomplete.
Date: May 2015 · Payer: Ministry of Health (contracting authority) · Payee: Evita shpk-led consortium (per Exit.al)
Combined annual value of three health concessions (free check-ups, sterilization, hemodialysis)
€21,800,000
3,000,000,000 lek
Incomplete figureconcessionSource label: Under investigationStated definition: Exit.al gives one combined figure for three concessions: 3bn lek per year for 10 years (about EUR 21.8m). Breakdown not given; VAT treatment not specified. Incomplete.
Date: 2015 · Payer: Ministry of Health · Payee: Concessionaires (not separated)
- The Three Healthcare Concessions of Minister Beqaj - Exit Explains (opens in a new tab)Exit.al · journalism · EN
Cancelled hemodialysis tender (Shkoder, Lezhe, Korce, Vlore, Elbasan lots)
No amount recorded
tenderSource label: Officially reportedStated definition: Headline reports USD 45 million (not converted; EUR not given). Date not stated in the source. Tender cancelled after sole bidder declared winner.
Date: not found · Payer: Public procurement authority (lot owners) · Payee: Sole bidder (not named in source)
- Albania Cancels $45 Million Hemodialysis Tender After Sole Bidder Was Declared Winner (opens in a new tab)Albanian Daily News · journalism · EN
KLSH headline economic damage, CEZ Shperndarje period 2013-2015
€32,039,440
lossSource label: VerifiedStated definition: Headline figure in the KLSH audit summary. Items below are part of the audit's findings; the sum is not verified. Official audit finding, not a court judgment.
Date: 30 Jun 2015 · Payer: CEZ Shperndarje (administration period) · Payee: OSHEE and state budget (per audit)
- KLSH audit OSHEE Tirana (PDF) (opens in a new tab)KLSH · Feb 2025 · official · SQ
Lost revenue for OSHEE and state budget from KESH export / OSHEE import
€5,630,713
lossSource label: VerifiedStated definition: Per KLSH text; period 2013-2015.
Date: 30 Jun 2015 · Payer: KESH / CEZ-era arrangements (per audit) · Payee: OSHEE and state budget
- KLSH audit OSHEE Tirana (PDF) (opens in a new tab)KLSH · Feb 2025 · official · SQ
Electrical materials procurement 2014 under ERE-set CEZ rules
€4,359,882
contractSource label: VerifiedStated definition: Per KLSH text: economic damage from breaches of tender procedures set by ERE in CEZ Shperndarje's procurement rules (emergency procedures, single negotiation phase, contract extensions).
Date: 31 Dec 2014 · Payer: CEZ Shperndarje · Payee: Suppliers (not named in text reviewed)
- KLSH audit OSHEE Tirana (PDF) (opens in a new tab)KLSH · Feb 2025 · official · SQ
CEZ settlement: compensation for receivables and transfer of CEZ Shperndarje shares
€95,500,000
paymentSource label: Officially reportedStated definition: Enerdata headline and summary give EUR 95.5m; a Tirana Times snippet gives 'Euro 95 million'. Paid in annual instalments until 2018 per summary; source conflict on rounding. Payment to CEZ from distribution operator income, per finance ministry (summary).
Date: unknown · Payer: Republic of Albania / OSHEE (state) · Payee: CEZ Group
- CEZ settles dispute with Albania over power distribution company (opens in a new tab)Enerdata · unknown · journalism · EN
Laboratory PPP concession, Sarande and Lushnje, 10 years
€104,000,000
concessionSource label: Officially reportedStated definition: Contract value as reported by Exit.al and Balkanweb (Jan 2022 / Jan 2023); Balkanweb also gives 'over 13 billion lekë'. Not checked against the contract.
Date: 27 Jan 2022 · Payer: Ministry of Health (Albania) · Payee: Consortium incl. Labopharma, Exalab France, AB Laboratory Solution BV
- Ministry of Health Officials Charged Over Concession Corruption (opens in a new tab)Exit.al · 27 Jan 2022 · journalism · EN
- KLSH findings on COVID-19 tenders (respirators, lab PPP) (opens in a new tab)Balkanweb · 6 Jan 2023 · journalism · SQ
Direct purchase of 54 ventilators (claimed); 5 delivered
€1,100,000
Incomplete figurecontractSource label: UnverifiedStated definition: Party-quoted figure (Koduzi, citing Together for Life). Incomplete: no contract document seen.
Date: 2020 · Payer: Ministry of Health (Albania) · Payee: not stated
- Together for Life report / PD reaction on secret COVID tenders (opens in a new tab)Shqiptarja · 12 Feb 2022 · political-statement · SQ
COVID-19 procurement procedures (198), total value
€35,000,000
Incomplete figuretenderSource label: UnverifiedStated definition: 'over 35 million euro' per PD quote of a Together for Life report. Incomplete; not verified.
Date: 12 Feb 2022 · Payer: health institutions · Payee: multiple
- Together for Life report / PD reaction on secret COVID tenders (opens in a new tab)Shqiptarja · 12 Feb 2022 · political-statement · SQ
Test-kit unit price, claimed secret purchase
€68
8,500 lek
contractSource label: UnverifiedStated definition: Unit price claimed by PD (8500 ALL = EUR 68 per Exit.al); market price claimed 2100 ALL (EUR 17). Per unit, not contract total.
Date: 21 Mar 2020 · Payer: Ministry of Health (Albania) · Payee: O.E.S. Distrimed (per Exit.al, party claim)
- Albanian Government Bought Coronavirus Tests at Four Times the Market Price (opens in a new tab)Exit.al · 22 Apr 2020 · journalism · EN
Excess medicines and materials for hemodynamics/cardiology (prosecution-cited)
23,171,853 lek
paymentSource label: Officially reportedStated definition: Figure cited by prosecutors as reported by Shqiptarja; not a court finding.
Date: 22 Sep 2018 · Payer: Shkodra Regional Hospital · Payee: suppliers (not named in reviewed text)
- Spitali i Shkodres: dyshime mbi arrestimet, akuzat ndryshojne nga raporti i KLSH (opens in a new tab)Shqiptarja · 22 Sep 2018 · journalism · SQ
Hemodialysis services tender, five cities, 48 months (estimated limit)
4,590,000,000 lek
tenderSource label: Officially reportedStated definition: Estimated limit fund of about 4.59 billion lekë per Albanian Daily News (headline USD 45m). Other outlets: EUR 50m (opposition) and EUR 75m (Spahia). Not an award value.
Date: 14 Aug 2026 · Payer: Operator of Integrated Health Services / Ministry of Health · Payee: Diaverum AB (sole bidder)
- Albania Cancels $45 Million Hemodialysis Tender After Sole Bidder Was Declared Winner (opens in a new tab)Albanian Daily News · 25 Sep 2026 · journalism · EN
- 75 milione euro per hemodializen; Spahia: koncesion klientelist; KLSH zbuloi pagesa per sherbime te pakryera (opens in a new tab)Balkanweb · 14 Aug 2026 · political-statement · EN
2022 payments for unperformed services, hemodialysis concession (claimed as KLSH finding)
€1,000,000
99,000,000 lek
paymentSource label: UnverifiedStated definition: Cited by Spahia as a KLSH finding; reported as about 1 million euro. Not checked against the KLSH report text.
Date: 2022 · Payer: concession payer (per Spahia) · Payee: concessionaire
- 75 milione euro per hemodializen; Spahia: koncesion klientelist; KLSH zbuloi pagesa per sherbime te pakryera (opens in a new tab)Balkanweb · 14 Aug 2026 · political-statement · EN
Expired medicines allegedly purchased by predecessor
€26,000,000
lossSource label: UnverifiedStated definition: Minister's claim as reported by Tirana Times (undated). No audit confirmation found.
Date: not found · Payer: Ministry of Health (Albania) · Payee: not stated
- Albanian health involved in a scandal of expired medicine (opens in a new tab)Tirana Times · journalism · EN
KLSH audit: differences in Rruga e Kombit costs exceeding 230 million euro (as quoted, 2013)
€230,000,000
otherSource label: Under investigationStated definition: Figure as quoted by Shqiptarja (10 Dec 2013) from the KLSH audit ('mbi 230 milionë euro'). Relates to the earlier period and not to the 2016 concession contract. KLSH document not read.
Date: 10 Dec 2013 · Payer: not stated · Payee: not stated
- Hapen 20 dosje korrupsioni në bazë të hetimit 'Rruga e Kombit' (opens in a new tab)Shqiptarja · 10 Dec 2013 · journalism · SQ
KLSH economic damage, Sarande municipality (unfinished but paid works)
129,400,000 lek
lossSource label: Officially reportedStated definition: Body text of Balkanweb (5 May 2017) gives 129.4 million lekë. The headline reads '1294 milione', which conflicts with the body. KLSH's term: economic damage (dem ekonomik). The same article cites 481 million lekë budget impact, treated separately. Existing record fin-sarande-klsh-damage-2017 uses the headline figure and should be checked.
Date: 28 Apr 2017 · Payer: Sarande municipality · Payee: not stated
- Dem ekonomik 1294 milione leke, KLSH kallezon kryetaren e bashkise Sarande dhe 6 punonjes (opens in a new tab)Balkanweb · 5 May 2017 · journalism · SQ
KLSH tender damage, Finiq municipality (audit 2017-2019)
77,000,000 lek
lossSource label: Officially reportedStated definition: Figure from Shqiptarja headline ('77 mln leke dem shtetit'). KLSH's term: economic damage. The ABC News trial-referral article gives no figure.
Date: 27 Jun 2020 · Payer: Finiq municipality · Payee: not stated
- KLSH kallezon ne SPAK ishkryetarin e bashkise Finiq dhe dy zyrtare (opens in a new tab)Shqiptarja · 27 Jun 2020 · journalism · SQ
KLSH tender damage, Belsh municipality (2018)
80,000,000 lek
lossSource label: UnverifiedStated definition: Figure from Shqiptarja headline ('80 mln leke dem nga tenderat'). Body not opened. The further 286 million and 66 million lekë figures come from a search summary and are not verified.
Date: May 2018 · Payer: Belsh municipality · Payee: not stated
- 80 mln lekë dem nga tenderat, KLSH kallezon kryebashkiakun e Belshit (opens in a new tab)Shqiptarja · May 2018 · journalism · SQ
Officials and people linked
KLSH chair from 2 Jul 2020
Evidence: Sworn in on 2 July 2020 after election with 108 votes.
Investigations and cases
KLSH audit of 2013-2015
Evidence: KLSH audit of OSHEE Tirana states economic damage to CEZ Shperndarje and OSHEE.
- Investigation→COVID-19 emergency health procurement, 2020 (test kits, respirators, masks)Source label: Officially reported
KLSH audit findings on COVID respirator tender
Evidence: KLSH reported three evaluation-committee members to SPAK (Balkanweb, 6 Jan 2023).
- Investigation→KLSH referral of Health Ministry officials: laboratory PPP and respirator tenderSource label: Officially reported
KLSH referral to SPAK
Evidence: Exit.al 27 Jan 2022: KLSH referred eight Ministry and two ATRAKO officials.
- Investigation→Rruga e Kombit: December 2013 prosecutorial plans and KLSH audit reference (earlier period, pre-2016 concession)Source label: Under investigation
KLSH audit cited (differences over 230m euro)
Evidence: Shqiptarja (10 Dec 2013) quotes the KLSH audit. KLSH document not read.
Sorted by reported money, then by linked people and their legal status. The money figure is the largest single reported figure, not a total.
From Dec 2013
Rruga e Kombit: December 2013 prosecutorial plans and KLSH audit reference (earlier period, pre-2016 concession)
A Shqiptarja report dated 10 December 2013 says the Prosecutor General's Office planned to reopen about 20 files, including the Rruga e Kombit case, and quotes a KLSH audit finding that differences…
Status: No outcome found in sources read.
From 27 Jan 2022
KLSH referral of Health Ministry officials: laboratory PPP and respirator tender
KLSH, the State Supreme Audit Institution, reported Ministry of Health and concession-agency (ATRAKO) officials to SPAK for alleged violations of equal treatment in public tenders. The referral…
Status: Referred to SPAK (reported Jan 2022); trial stage reported Jan 2023; outcome not confirmed.
From 21 Jan 2013
CEZ Shperndarje (OSHEE predecessor): state-administration period audit and criminal complaint
CEZ Shperndarje, the former electricity distributor, was placed under temporary Albanian state administration in early 2013 after ERE moved to revoke its licence (radio.cz; Tirana Times snippet). The…
Status: Audit published (KLSH). Criminal complaint of 25.09.2015 per KLSH text. Prosecution and court outcome not found.
From May 2015
Hemodialysis concession (health PPP) and cancelled tender
Exit.al reports a 10-year hemodialysis concession valued at 8.6 billion lek (about EUR 63.5 million) without VAT, tendered in May 2015 and won by a consortium led by Evita shpk, which included the…
Status: Mixed. Cancelled tender reported. The status of the 2015 concession and any court outcome were not confirmed.
From Mar 2020
COVID-19 emergency health procurement, 2020 (test kits, respirators, masks)
In spring 2020 the Albanian health authorities bought COVID-19 supplies (test kits, respirators, protective equipment) through urgent, negotiated and in some cases secret procedures. The opposition…
Status: Allegations public since 2020; KLSH referral reported (Jan 2023); trial stage and outcome not confirmed.
Alleged purchase of EUR 26 million expired medicines (health minister claim)
Health Minister Anila Godo, as reported by Tirana Times, accused her predecessor of buying EUR 26 million of expired medicines and said flagrant corruption had been uncovered in the drug tenders. She…
Status: Ministerial claim; audit requested; no outcome found; date not confirmed.
From 2011
Durres port concession (container terminal and port operations)
The Durres port concession has been the subject of a State Audit finding and continuing political and legal challenges. Top Channel quotes the Supreme State Audit (KLSH) finding that the port…
Status: Mixed: KLSH finding and parliamentary demands documented; arbitration status and Constitutional Court outcome not confirmed in sources reviewed.
From 14 Aug 2026
Hemodialysis services re-tender 2026 (Shkodra, Lezha, Korça, Vlora, Elbasan): sole bidder, cancelled
A 2026 tender for hemodialysis services in five cities had one bidder, Diaverum AB, which was declared winner on 10 September 2026. The tender was cancelled about two weeks later, the stated reason…
Status: Tender cancelled (Sep 2026); political allegations pending; no KLSH review of the 2026 tender found.
From 25 Jun 2024
QSUT Oncology Hospital: drug supply and chemotherapy allegations (SPAK case, 2024)
In June 2024, Albanian media reporting on a Report TV case file alleged that staff at the Tirana Oncology Hospital steered cancer patients to private clinics, split chemotherapy courses, and sold…
Status: Accusations (SPAK, 2024). Trial and outcome not found in sources read. KLSH audit findings reported October 2025.
From 27 Jun 2020
Finiq: tender abuse, 77 million lekë (Leonidha Hristo)
KLSH referred the former mayor of Finiq, Leonidha Hristo, and two former officials to SPAK in 2020, alleging tender abuse that caused 77 million lekë of damage (audit period 2017-2019). SPAK sent…
Status: Conviction reported in headline; date not verified.
From 28 Apr 2017
Sarande: KLSH complaint over unfinished paid works (Florjana Koka) and IKMT permit complaint
KLSH filed a criminal complaint on 28 April 2017 (letter 1236/17) against Sarande mayor Florjana Koka and six staff, for payments and investments not carried out, with economic damage of 129.4…
Status: Reopened by court order (reported, date unknown). No verdict found.
From 2004
Vjosa-Narta protected landscape: 2024 law amendment and 2026 EU and NGO challenges
Vjosa-Narta (Pishe Poro-Narte) was proclaimed a protected landscape by Council of Ministers regulation No. 680 (Ecolex listing; year 2004 per search summary). Law No. 21/2024 amended Law No. 81/2017…
Status: Ongoing. No confirmed parliamentary repeal found in sources reviewed. Government review of Law 21/2024 announced (secondary source).
From 9 May 2018
QSUT central pharmacy: expired medicine stock (2012-2018)
BIRN analysed the QSUT central pharmacy inventory as of 9 May 2018 and reported that about 93% of the medicines were expired, with only 7% still usable for patients. The stock dated from 2012-2018…
Status: Journalistic report (2018). No later official follow-up found in sources read.
From 22 Sep 2018
Shkodra Regional Hospital: medicine and material purchases (2018 arrests)
In September 2018 police arrested and suspended former director Perparim Cela of Shkodra Regional Hospital, with doctors and pharmacists, on abuse-of-office charges. Prosecutors cited purchases of…
Status: Arrests Sept 2018; court release of some suspects reported (date unconfirmed).
From May 2018
Belsh: KLSH criminal complaint over tenders, 80 million lekë (2018)
A May 2018 KLSH audit and complaint, as reported in a Shqiptarja headline, alleged economic damage of 80 million lekë from tenders by the Belsh municipality. A search summary adds further findings…
Status: Complaint filed 2018; outcome not found.
Sources for this record
Every source the research cites for this record, grouped by its source label. 10 sources.
Source label: VerifiedVerified · 2 sources
- Publisher
- Exit.al
- Date
- 2 Jul 2020
- Publisher
- KLSH
- Date
- Feb 2025
Source label: Officially reportedOfficially reported · 7 sources
- Publisher
- KLSH
- Date
- Jan 2022
- Publisher
- Balkanweb
- Date
- 12 Jul 2023
- Publisher
- KLSH
- Date
- Jul 2026
- Publisher
- Top Channel
- Date
- not recorded
- Publisher
- BalkanWeb
- Date
- 4 Oct 2025
- Publisher
- Balkanweb
- Date
- 6 Jan 2023
- Publisher
- Exit.al
- Date
- 27 Jan 2022
Source label: Under investigationUnder investigation · 1 source
- Publisher
- Shqiptarja
- Date
- 10 Dec 2013