2 Republic of Mozambique Population - 19 milion Civil Servants – 160 Thousand Public Internal Auditors - 450
3 PUBLIC FINANCIAL MANAGEMENT SISTAFE LAW 9/2002 – 12 February Established 5 Public Financial Management Subsystems LAW 23/04 - 20 August Approved the Public Financial Management Rule UTRAFE –Coordenator Institution of the PFM Reforms
4 PUBLIC FINANCIAL MANAGEMENT SISTAFE Treasury Subsystem Budget Subsystem State Patrimony Subsystem Public Accountability Subsystem Internal Audit Subsystem
6 Internal Audit Subsystem - Composition General Inspection of Finance and General Inspection of State Administration Sectorial General Inspections Central, Regional and Provincial Audit Institutions
8 Coordenation Coordenated Acting between institutions of control regard planning, realization and evaluation of the activities. Rational and coherent working Suficiency – eliminate uncovered areas e resulted controls Complementarity – respect the level and the atribuited area of each institution and accordance of borders, criteria and methodologies. Importance – take in account risk evaluation and materiality of the situations.
9 Frame GOV. (MPF) IAS COORDENATOR COUNCIL Strategic Level IAEIGF Financial control of Public revenue and expenses Sectorial Level General Inspections of all Ministries and Regional Inspections Control the activities of the 1st level institutions Operational Level Internal Auditing Internal Controls Procedures
10 General Obligations The Institutions Shall: Give all requested information to the Coordenator Council Respect the recomendations Support the Coordenator Council
11 Special Obligations Strategic and sectorial controls shall: Prepare activity plans and reports according to the CC recomendations Send to the C.C. Annual Activity Reports and plans
12 Administrative Court Attend the CC sessions, preparation of the plan and annual reports as observer
13 Achievements since the creation of the Subsystem Elaboration of the “ White Book” for the IASubsystem (Diagnosis) Elaboration of IAS`s Strategic Plan for 2005-2009 CC bylaws
14 Achievements since the creation of the Subsystem Perfomance Audit in Pharmaceutical Sector, Streets and Water- Justice Sector is ongoing Integrated Audit Conjoined Audits: Procurement Process Financial and administrative evaluation of 39 districts Auditing 50% of the districts (2008) Internal Auditors Training
15 Constraints Lack of Public Auditor Bylaw Changes Resistance Insufficient quality and number of HR’s Fragility of the Internal Audit Institutions, debilitate the principle of complementarity Insufficient financial Resources Technician Mobilility Incompatible wages Different development stages
16 Challenges High Interaction with external audit Risk Management Increasing the covered budget Transversal Actions and their impact Quality training for internal auditors
17 Initiatives Auditing Basic Manual To Facilitate Sharing of Knowledgement Partnership within other countries Annual Conference of Internal Audit Certification of Internal Audit profession
18 Budget Subsystem Programmed and elaborated by the Module of Budgetary Programme
19 Public Accountability Subsystem This System has been computerized and integrated with the other systems There is a Budgetary Execution Module in all Minitries, provinces and 38 of 146 districts of the country. The system gives: Quaterly reports about the execution of the budget Government Financial Statements The 2007 Government Financial Statements has been elaborated based on the system information.
20 Public Accountability Subsystem Unique account managed by the treasury Payments are directly, although some are still made by advanced funds. Law 54/2005 – regulate the procurement process in the country was approved Acquisition unitiy management (UGEA´s) were established under the law 54/2005. UGEA´s members are ongoing training.
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