THE ROLE OF THE SUPREME STATE AUDIT IN THE AUDITING OF PPP CONTRACTS AND THE LEGAL VALUE OF CRIMINAL REFERRALS FOR HIGH-VALUE FINANCIAL VIOLATIONS

Abstract: Public-Private Partnership (PPP) contracts represent one of the most complex and sensitive forms of managing the public interest and state funds, due to their long-term financial and legal impact. In this context, the Supreme State Audit (SSA), as the supreme auditing institution in the Republic of Albania, plays a fundamental role in ensuring legality, transparency, and efficiency in the design, award, and implementation of PPP contracts. This article aims to analyze, from a legal perspective, the competencies of the SSA in auditing PPPs, the nature and legal value of audit reports, as well as their role in initiating criminal proceedings in cases of high-value financial violations. The analysis is based on the relevant legal framework and on specific audit reports published by the SSA, highlighting the importance of public auditing as a preventive and punitive mechanism for the protection of the public interest and state finances.