Activity 2.2.10 Government Conclusion for Internal

Transcript:Activity 2.2.10 Government Conclusion for Internal:
Activity 2.2.10 Government Conclusion for Internal audit function Annual Report on the Functioning of the 2020 Public Internal Financial Control System. 2. All ministries are entrusted, to submit to the Government, a Plan for Organization of the Internal Audit, being prepared on the basis of carried out functional analysis of the ministry as parent budget user, having in mind the number of employees and the budget of the ministry itself, the affiliated bodies , the second line budget users and the public enterprises and state-owned joint stock companies under their competence, wherein they will have to perform internal audit, if they do not have their own internal audit unit or if in case the unit is non-functional. 2 Annual Report on the Functioning of the 2020 Public Internal Financial Control System 3. Upon approving the Plan for Organization of Internal Audit by the Government, based on the previously received positive opinion by the Ministry of Finance, the ministries should make modifications and amendments to the acts for organization and systematization as regards the internal audit units, the staffing of which should be completed by 31st December 2022. 3 Annual Report on the Functioning of the 2020 Public Internal Financial Control System 4. Ministries, whose internal audit units have neither head nor internal auditors (Ministry of Culture, Ministry of Economy, Ministry of Information Society and Administration and Ministry of Political System and Inter-Community Relations) are entrusted with staffing the internal audit units by 31st January 2022 with at least two internal auditors. 4 Who is obliged to apply the PIFC Law? STATE LEVEL ministries Funds Budget users under authority of the parent budget (agencies, institutes, hospitals) LOCAL LEVEL Other parent budget users companies and other legal entities owned by the state companies and other legal entities owned by one or more local units City of Skopje 80 municipalities Parliament Government Budget users owned by the City of Skopje Budget users owned by the municipalities Institutional relations within the public sector Parent budget user is budget user at state and local level, hierarchically superior to all budget users and other public sector entities (including publicly owned enterprises) under its authority. The interconnection of these institutions stems from: the founding relations, consolidation financial plans and connection in the realization of strategic purposes. Institutional relations within the public sector Budget users shall include all legal entities established by the state or by the municipalities,