In January 2009, the Ministry of Finance’s Central Harmonisation Unit and the Agency signed the Guidelines for developing cooperation between the Agency and the internal audit functions (within the implementation systems of IPA and SAPARD programmes).
According to provisions of the PIFC Act, the Central Harmonisation Unit (CHU) within the Ministry of Finance shall be in charge of coordinating the establishment and development of the public internal financial control system, ie the areas of financial management and control as well as internal audit.
Therefore the Central Harmonisation Unit is responsible for:
- development of methodology and work standards for financial management and control, as well as for internal audit
- organising training of persons responsible for and involved in financial management and control, as well as in internal audit
- performing quality checks on whether its harmonisation recommendations are adequately followed up by financial management and control system as well as internal audit system with the budget users to which this Act refers for the purpose of gathering information aimed at improving the methodology and work standards
In accordance with its responsibilities, the CHU should be actively included in following the relations developed between the internal audit and the Agency within the pre-accession funds system, ie it should contribute to development of their cooperation.
Active involvement of the CHU principally comprises the following:
- developing work methodology particularly in the area of auditing EU funds systems
- organising additional trainings for internal auditors in the area of auditing EU funds as well as workshops among internal auditors and the Agency’s auditors and likewise
- improving areas in which weaknesses are perceived in order to ensure the improvements of internal auditors work quality and to create grounds for the practice in which external audit uses the work of internal audit; this should all be done on the basis of the information about quality check of the internal auditors work
- follow-up of improvements of financial management and controls in the EU funds system resulting from either internal or external auditors’ recommendations; in accordance with that the CHU should improve the methodology and work standards of financial management and controls
The fulfilment of the above mentioned activities comprises active cooperation of the CHU with internal auditors and the Agency.