Public Sector Accounting, Reporting, Auditing, and Control in Albania
摘要
The public sector encompasses all government-controlled institutions and entities that operate at various administrative levels, including central, regional, and local governments. It includes a wide range of organizations such as ministries, public agencies, municipalities, and state-owned enterprises that are primarily funded through public revenues, such as taxes and government transfers. Unlike the private sector, the public sector is not driven by profit motives but is oriented toward the provision of public goods and services, promoting social welfare, and ensuring equitable access to essential resources and infrastructure.