In every constitutional democracy, independent institutions play a crucial role in maintaining checks and balances. In Albania, the State Audit Institution (SAI) is the highest supervisory authority for financial and administrative matters within public institutions. It provides recommendations for public institutions, the central government, local authorities, and public companies or joint-stock companies where the state holds a 50%+1 share. SAI also has a clear constitutional mandate to oversee and audit the use of public funds, ensuring they are managed responsibly and transparently.

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