Chapter 32: Financial Control
The acquis under this chapter relates to the adoption internationally recognised frameworks and standards, as well as EU good practice, on public internal financial control (PIFC) , based upon the principle of decentralised managerial accountability . PIFC should apply across the entire public sector and include the internal control of financial management of both national and EU funds . In particular, the acquis requires the existence of effective and transparent management systems, including accountability arrangements for the achievement of objectives; a functionally independent internal audit; and relevant organisational structures, including central co-ordination of PIFC development across the public sector.
This chapter also requires an institutionally, operationally and financially independent external audit institution that implements its audit mandate in line with the standards of the International Organisation of Supreme Audit Institutions (INTOSAI) and reports to the parliament on the use of public sector resources. In addition, this chapter also covers the protection of the EU’s financial interests against fraud in the management of EU funds and the protection of the euro against counterfeiting .
Leading Institution for this chapter
Ministry of Finance and Economy
Negociatori i kapitullit
Explanatory Screening Meeting
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Negotiations for this chapter will be opened after following the respective decision of the EU Council of Ministers.
This chapter will be closed upon the issuing of the closing report by the EC and approval by all member states. In any instance, until final closing of all 35 chapters, this chapter will be considered “provisionally closed”.
Takimi Shpjegues i përfunduar
Takimi Dypalësh i përfunduar
Raporti Screening i finalizuar