Financial Management and Control (FMC) and Internal Audit (IA) - requirements under Chapter 32 - Financial Control Plenary Meeting on The Progress in Internal.

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Financial Management and Control (FMC) and Internal Audit (IA) - requirements under Chapter 32 - Financial Control Plenary Meeting on The Progress in Internal Control and Internal Audit Reforms Prague, the Czech Republic, March 21-23, 2016

PUBLIC INTERNAL (FINANCIAL) CONTROL P I (F) C CHU F M C I A MANAGERIAL ACCOUNTABILITY

FINANCIAL MANAGEMENT AND CONTROL (FMC) AND INTERNAL AUDIT (IA) IN PUBLIC FUNDS BENEFICIARIES (PFB) Framework PIFC Strategy 2009 Draft PIFC Strategy 2016-2020 (Compliance with EU negotiation chapter 32) Established legal framework: Budget System law (articles 2, 81,82 and 83); Rulebook FMC; Rulebook IA; Rulebook for Certification IA with Training Program; Manual FMC; Manual IA

FMC – current situation 126 PFB on central level establish FMC (covered 82% of consumption); 1466 managers and employee in PFB attended a five-day (4 modules of 40 hours) training for FMC (2009 to 2015); The annual self-assessment system FMC (of all five components of COSO) - delivered to the CHU; Internal assessment of FMC system via the IA function in PFB. * 45 of 126 PFB are not direct budget beneficiaries.

FMC - requirements under Chapter 32 Improving Managerial accountability – decentralization Introduction of Irregularity Management System Introduce Management Declarations by the manager of PFB FMC quality check by CHU Networking FMC Specialists/Coordinator

IA - current situation 286 certified internal auditor in the public sector (4 modules of 54 hours + two internal audit + exam) from 2009 to 2015. IA unit at the central level: All ministries (18); Mandatory social insurance fond (3); Parliament, SAI; The direct budget beneficiaries with more than 250 employees; Public companies. IA unit at the local level: AP Vojvodina; Cities (9). Joint IA (11)

IA - requirements under Chapter 32 Filling IA unit (at least three internal auditors); Establishing a system of Continuing Professional Development; Networking Internal Auditors; External quality assessment IA (,,peer review”);

Budget Inspection (BI) Established legal framework: - The Budget System Law (Article 84 to 81); - Decree on the work of BI. The Inspection (part of the Ministry of Finance from 1992) - centralized functions at the state level. BI works on the basis of complaints, by order of the Minister of Finance. Procedure - Law on General Administrative Procedure and the Law on Inspection Control. For detected illegalities budget inspector enact measures and runs misdemeanor or criminal proceedings.