06.05.18, PIFC-External Audit - FINAL - 10.40 and 11.00

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Screening Chapter 32 –Screening Chapter 32 –Financial control (PIFC and External audit)Screening meeting on 18 May 2006 for Croatia and Turkey andPederJAKOBSSONDG BUDG B.3 1????????ContentPublic Internal Financial Control (PIFC)External AuditPoints for the bilateral meetingThe next stepsDG BUDG B.3 2??Public Internal Financial ControlManagerial accountability (basic principle)– Financial Management & Control systems (FMC)– Internal Audit– Central Harmonisation Unit (CHU)DG BUDG B.3 3??Managerial accountabilityAccountability ~ Responsibility–– Establishment of FMC systems and supervise operations– Establishment of Internal Audit–– Report on the state of play of the FMC systems– state play thesystemsDG BUDG B.3 4????????Public Internal Financial ControlManagerial accountabilityFinancial Management & Control systems (FMC)Internal AuditCentral Harmonisation UnitUnit (CHU)DG BUDG B.3 5????????Financial Management & Control (1)All kind of commitments (budget allocations/appropriations, contracts)All tendering and contracting aspectsAll kind of income, disbursements, management of assets and liabilitiesRecovery of unduly paid amountsDG BUDG B.3 6????????Financial Management & Control (2)Some elements to ensure sound financialmanagement and controlClear lines of responsibilitiesImplementing FMC manuals– Accounting, archiving, transparency– Authorization– Ex-ante financial control– ...

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Screeni ng Chapter 32  Financi al control (PIFC and E xternal audit)

Screening meeting on 18 May 2006 for Croatia and Turkey

Peder JAKOBSSON

DG BUDG B.31

Content

Public Internal Financial Control

PIFC

External Audit

Points for the bilateral meeting

The next steps

DG BUDG B.32

BDG GDU3.B3 laicnaniF lalrontCoternc InubliP

 Financial Management & Control systems (FMC)

 Internal Audit

 Central Harmonisation Unit (CHU)

Mana erial accountabilit basic rinci

Manager ial accountability

Accountability ~ Responsibility

 Establishment of FMC systems and supervise

operations

 Establishment of Internal Audit

 Report on the state of play of the FMC systems

DG BUDG B.34

lntroCo53

Central Harmonisation Unit (CHU)

B G

Financial Mana ement & Control s

Managerial accoun tability

Internal Audit

stems

FMC

anci Final il cPbunrlanIetDG BUD

Financial Management & Control (1)

All kind of commitments (budget

allocations/appropriations, contracts)

All tendering and contracting aspects

All kind of income, disbursements,

management of assets and liabilities

Recovery of unduly paid amounts

DG BUDG B.36

iFancnial Manag(e2m)ent & Co

Some elements to ensure sound financial mana ement and control Clear lines of responsibilities Implementing FMC manuals  Accounting, archiving, transparency  Authorization  Ex-ante financial control  Ex-post financial control, corrective actions. Risk analysis and management Follow-up of audit recommendations