Public auditing and its contribution to the constitutional debate on magistrates’ salaries

In the period October–November 2020, with the authorisation of the Chair of the Supreme Audit Institution (KLSH), a thematic professional audit was carried out at the High Judicial Council (KLGJ), focusing on the system of salaries and remuneration.

After the audit was completed, KLSH addressed to the KLGJ a recommendation on how the basic reference salary of magistrates should be calculated.

Specifically, KLSH recommended:

“For all magistrates, regardless of their position (categories G1, G2 and G3), the basic reference salary should be calculated on the full salary of the Director of the General Directorate at the Prime Minister’s Office, which consists of the group salary plus the salary supplement (132,100 = 14,000 + 118,100), and not as currently calculated solely on the position supplement (118,100). Payment should be made from the entry into force of Law No. 96/2016 ‘On the status of judges and prosecutors in the Republic of Albania’ (or from appointment, for persons employed after that date) and calculated for the entire period, together with all supplements and deductions.”

The Association of External Public Auditors regards this recommendation as evidence of the added value that public auditing can bring in addressing issues of institutional and public importance.

The importance of this recommendation has been further underlined, as the method of calculating the basic reference salary of magistrates has become part of the constitutional debate. In Decision No. 15 dated 17 February 2026 of the Constitutional Court, reference is made to the KLSH audit and the recommendation on calculating the basic reference salary of magistrates.

This development demonstrates the importance of professional public auditing in identifying and documenting issues, and in providing recommendations that can serve as a basis for institutional discussion and decision-making.

The independence, integrity and professionalism of the public auditor are a guarantee of objective, useful auditing in the service of the public interest.