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Republic of SloveniRepublic of Slovenia a Ministry of Ministry of FFinanceinance
Budget Supervision OfficeBudget Supervision Office of the Republic of Sloveniaof the Republic of Slovenia
1
Miran GostišaLjubljana, 27th January 2009
Co-ordination and Harmonization of the Public Internal Financial Control
Central Harmonisation Unit
Republic of SloveniaRepublic of Slovenia Ministry of Ministry of FFinanceinance
Budget Supervision OfficeBudget Supervision Office of the Republic of Sloveniaof the Republic of Slovenia
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Public Internal Financial Control
General About PIFC
Republic of SloveniaRepublic of Slovenia Ministry of Ministry of FFinanceinance
Budget Supervision OfficeBudget Supervision Office of the Republic of Sloveniaof the Republic of Slovenia
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Area: 20,273 km2Population: 2,008,516 (30.6.2006)Budget spending centres: 2.730Internal auditors: ca. 80Internal audit services: ca. 60
Republic of SloveniaRepublic of Slovenia Ministry of Ministry of FFinanceinance
Budget Supervision OfficeBudget Supervision Office of the Republic of Sloveniaof the Republic of Slovenia
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History
1993 Setting up of the Budgetary Inspection within the Ministry of Finance inspecting the State Budget
1999 Transformation of the Budgetary Inspection into the Budget Supervision Service assuming additional tasks of internal control coordination and harmonisation, introduction of internal auditing in Budget Spending Centres of the State Budget
2002 Introduction of PIFC
Republic of SloveniaRepublic of Slovenia Ministry of Ministry of FFinanceinance
Budget Supervision OfficeBudget Supervision Office of the Republic of Sloveniaof the Republic of Slovenia
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PIFC Legal Framework
Based on the INTOSAI Guidelines for Internal Control Standards for the Public Sector, IIA International Professional Practices Framework and best practices learned from SIGMA Peer Review and Twinnings
Policy Paper 2002
Primary legislation:
Public Finance Act 2002Secondary legislation:
Regulations on Guidelines for the Harmonised Functioning of the Public Internal Financial Control 2002
Regulations on Issueing Certificates State Internal Auditor and Verified State Internal Auditor 2002
Guidelines:Guidelines on State Internal Auditing 2003Guidelines on Internal Controls 2004Guidelines on Irregularity Reporting (EU Funds) 2004
Republic of SloveniaRepublic of Slovenia Ministry of Ministry of FFinanceinance
Budget Supervision OfficeBudget Supervision Office of the Republic of Sloveniaof the Republic of Slovenia
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Control of Public Funds
External control Court of Audit controls the entire public sector including
companies established under Companies Act and reports to the National Assembly - The Commission for Public Finance Control
Internal Control FM/C system incl. Internal Auditing in Budget Spending Centre Budget Supervision Office:
CHU for the FM/C incl. IA Budgetary Inspection for Central Budget Funds only Audit Authority - Independent Control of EU funds
(preaccession, transition, cohesion, structural, agrucultural)
Republic of SloveniaRepublic of Slovenia Ministry of Ministry of FFinanceinance
Budget Supervision OfficeBudget Supervision Office of the Republic of Sloveniaof the Republic of Slovenia
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Budget Supervision Office of the RS
Director(1)
Councel(2)
Secretariat(1)
Administrative services(3)
EAGGF Audit (7)
Cohesion and Structural Funds
Audit (11)
Budget Inspection
(6)
Public Internal Financial Control
(5)
A F C O S(1)
Director(1)
Councel(1)
Secretariat(1)
Administrative services(3)
EAGGF Audit (8)
Cohesion and Structural Funds
Audit (16)
Budget Inspection
(6)
Public Internal Financial Control
(6)
A F C O S(1)
Republic of SloveniaRepublic of Slovenia Ministry of Ministry of FFinanceinance
Budget Supervision OfficeBudget Supervision Office of the Republic of Sloveniaof the Republic of Slovenia
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Risk management
Ministries Municipalities Institutions
Budget Supervision Office of the RSPIFC Sector
Help,TrainingDraft
Regulations
Draft Regulations
Guidelineson
InternalControls
Internal ControlsInternal Audit Risk RegistersObjectives RisksAudit Trails
Republic of SloveniaRepublic of Slovenia Ministry of Ministry of FFinanceinance
Budget Supervision OfficeBudget Supervision Office of the Republic of Sloveniaof the Republic of Slovenia
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Risk management
Ministries Municipalities Institutions
Budget Supervision Office of the RSPIFC Sector
Annual Declaration on Internal Controls,Weaknesses and Improvements
(an obligatory compoment of the Business Report)
Republic of SloveniaRepublic of Slovenia Ministry of Ministry of FFinanceinance
Budget Supervision OfficeBudget Supervision Office of the Republic of Sloveniaof the Republic of Slovenia
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Internal Audit
IASMinistries
IASMunicipalities
IASInstitutions
Budget Supervision Office of the RSPIFC Sector
Help,Trainin
g
Guidelineson
State Internal Auditing(IIA Int. Standards)
Compliance Assessment
CertificateState internal Auditor
Republic of SloveniaRepublic of Slovenia Ministry of Ministry of FFinanceinance
Budget Supervision OfficeBudget Supervision Office of the Republic of Sloveniaof the Republic of Slovenia
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Internal Audit
IASMinistries
IASMunicipalities
IASInstitutions
Budget Supervision Office of the RSPIFC Sector
Copy of Annual IAS Report
Copy of Annual IAS Report BSO IAS
Questionnaire
BSO IAS Questionnaire
Red Line Report
Red Line Report
Republic of SloveniaRepublic of Slovenia Ministry of Ministry of FFinanceinance
Budget Supervision OfficeBudget Supervision Office of the Republic of Sloveniaof the Republic of Slovenia
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Internal Audit Organisation
In-House IAS (obligation for the ministries)
Consortium IAS (recommended for smaller BSCs)
Buy-In of IA Services
BSC
IAS
BSC BSC BSC
BSCIAS
BSCChartered Auditors
Republic of SloveniaRepublic of Slovenia Ministry of Ministry of FFinanceinance
Budget Supervision OfficeBudget Supervision Office of the Republic of Sloveniaof the Republic of Slovenia
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Annual Report on PIFC
Budget Supervision Office of the RS
BSO IAS Questionnaire
BSO IAS Questionnaire
Annual Declaration on
Internal Controls
Annual Declaration on
Internal Controls
BSO PIFC Sector Activity Report
BSO PIFC Sector Activity Report
Annual Report on PIFCAnnual Report on PIFC
Minister of Finance
Government
CopyCourt of Audit
Republic of SloveniaRepublic of Slovenia Ministry of Ministry of FFinanceinance
Budget Supervision OfficeBudget Supervision Office of the Republic of Sloveniaof the Republic of Slovenia
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EU Funds
IAS IAS IAS
Budget Supervision Office of the RSPIFC&Independent Control of EU Funds
Guidelines on State Internal Auditing
Regulations
Proposals
Audit Strategies,Plans
Audit Strategies,Plans
EU Funds Audit Reports, Follow Ups
EU Funds Audit Reports, Follow Ups
Republic of SloveniaRepublic of Slovenia Ministry of Ministry of FFinanceinance
Budget Supervision OfficeBudget Supervision Office of the Republic of Sloveniaof the Republic of Slovenia
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Irregularities
Guidelines for Reporting on Irregularities
MF, NF
CFCU, IA, IB, MABSO
EC
Republic of SloveniaRepublic of Slovenia Ministry of Ministry of FFinanceinance
Budget Supervision OfficeBudget Supervision Office of the Republic of Sloveniaof the Republic of Slovenia
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Harmonisation and Co-ordinationFM/C & IA & AFCOS
Drafting Guidelines on IA and FM/C Compliance Assessment with the guidelines & external
quality assurance of IASs Monitoring & Promotion of the implementation of the PIFC
and preparation of Annual Report on PIFC for the Government
Annual Report on PIFC Organisation of Training Keeping the Register of SIA and VSIA Position Papers on FM/C Issues Help Desk Protection of the EU financial interests
Republic of SloveniaRepublic of Slovenia Ministry of Ministry of FFinanceinance
Budget Supervision OfficeBudget Supervision Office of the Republic of Sloveniaof the Republic of Slovenia
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Public Internal Financial Control
Internal Audit in Budget Spending Centres
Republic of SloveniaRepublic of Slovenia Ministry of Ministry of FFinanceinance
Budget Supervision OfficeBudget Supervision Office of the Republic of Sloveniaof the Republic of Slovenia
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Organisation of Internal AuditCentralised
CIAS
BSC BSC BSC
BSC
Republic of SloveniaRepublic of Slovenia Ministry of Ministry of FFinanceinance
Budget Supervision OfficeBudget Supervision Office of the Republic of Sloveniaof the Republic of Slovenia
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Organisation of Internal AuditDecentralised
CHU
BSC BSC BSC
BSC
IAS IAS IAS
IAS
Republic of SloveniaRepublic of Slovenia Ministry of Ministry of FFinanceinance
Budget Supervision OfficeBudget Supervision Office of the Republic of Sloveniaof the Republic of Slovenia
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Organisation of Internal AuditMixed
CHU
BSCIAS
BSCJIAS
BSC
BSC
BSC BSC IA
BSC
Republic of SloveniaRepublic of Slovenia Ministry of Ministry of FFinanceinance
Budget Supervision OfficeBudget Supervision Office of the Republic of Sloveniaof the Republic of Slovenia
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Internal Audit
Audit Act Public Finance Act
Ministry of Finance
The Slovenian Institute of Auditors
Ministry of FinanceBudget Supervision
Office of the RS
Code of EthicsInternal Audit Standards
Guidelines on Sate Internal Auditing
Certified Internal Auditor
State Internal Auditor
Private&Public CompaniesBudget Spending Centres identified in Regulation
IIASlovenia
IIAIIA
Obligationfor
BSCs
Obligationfor
Assuranceand
BankingSector
Republic of SloveniaRepublic of Slovenia Ministry of Ministry of FFinanceinance
Budget Supervision OfficeBudget Supervision Office of the Republic of Sloveniaof the Republic of Slovenia
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Public Internal Financial Control
State Internal Auditor
Verified State Internal Auditor
Republic of SloveniaRepublic of Slovenia Ministry of Ministry of FFinanceinance
Budget Supervision OfficeBudget Supervision Office of the Republic of Sloveniaof the Republic of Slovenia
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State Internal Auditor
Article 100a of The Public Finance Act The internal auditor must acquire the title State Internal Auditor or
Verified State Internal Auditor. The certificate for the title State Internal Auditor or Verified State
Internal Auditor can be acquired by a person that has a university degree, appropriate work experiences and has passed the examination for the acquisition of the title State Internal Auditor or Verified State Internal Auditor. Other conditions for the acquisition of the title State Internal Auditor or Verified State Internal Auditor determines the minister in charge of finance.
Certificates for the title State Internal Auditor or Verified State Internal Auditor issues the minister in charge of finance and have properties of public document.
Republic of SloveniaRepublic of Slovenia Ministry of Ministry of FFinanceinance
Budget Supervision OfficeBudget Supervision Office of the Republic of Sloveniaof the Republic of Slovenia
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Acquisition of the titleState Internal Auditor
Regulations on Issuing Certificate State Internal Auditor or Verified State Internal Auditor
Training Programme for the Acquisition of the Certificate State Internal Auditor and Verified State Internal Auditor
The Budget Supervision office is in charge for the implementation of the Training programme
Republic of SloveniaRepublic of Slovenia Ministry of Ministry of FFinanceinance
Budget Supervision OfficeBudget Supervision Office of the Republic of Sloveniaof the Republic of Slovenia
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Issue of the Certificate State Internal Auditor
Candidate:•Official Application to the Budget Supervision Office of the RS•University Degree•Experience in finance or Auditing•Training Programme for the acquisition of the Certificate
Budget Supervision Office of the RS:•Administrative Procedures Act•Internal Procedures for the Application Examination•Internal Commission for the Approval of the Application•Certificate Sumbission to the Minister of Finance for Signature
Minister of Finance signs the Certificate
Budget Supervision Office of the RS:•Delivers the Certificate to the Candidate•Enters the Certificate in the Register
Republic of SloveniaRepublic of Slovenia Ministry of Ministry of FFinanceinance
Budget Supervision OfficeBudget Supervision Office of the Republic of Sloveniaof the Republic of Slovenia
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Implementation of the Training Programme
Minister of Finance•Issue of The Training Programme•Appointment of the Programme Committee and of the Examination Commission
Budget Supervision Office of the RS: •Responsibility for the Training Programme•Organisation of the Implementation of the Training Programme•Public procedures•Issue of Decree on the Selection of the Implementing Organization•Implementation Mitigation
Implementing Organization – Center of Excellence in Finance•Implementation of the Training Programme•Issue of the Confirmation of the succesfull termination of the Training Programme
Republic of SloveniaRepublic of Slovenia Ministry of Ministry of FFinanceinance
Budget Supervision OfficeBudget Supervision Office of the Republic of Sloveniaof the Republic of Slovenia
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Training Programme(CEF&CIPFA)
State Internal Auditor Public Finances Legal Framework (40 hrs) Internal Auditing I (40 hrs) Accounting and Financial Reporting in Public Sector (60 hrs) Risk Management and Internal Controls (50 hrs) Final Thesis
Verified State Internal Auditor Advanced Internal Auditing (40 hrs) Auditing Management Performance (40 hrs) Managing the Internal Audit Function (40 hrs)
Republic of SloveniaRepublic of Slovenia Ministry of Ministry of FFinanceinance
Budget Supervision OfficeBudget Supervision Office of the Republic of Sloveniaof the Republic of Slovenia
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Additional Training
Budget Supervision Office of the RS: Conferences, Workshops
The Slovenia Institute of Auditors: Semminaires, Conferences
The IIA Slovenia: Monthly Meetings, Conference
Centre of Excellence in Finance Semminaires, Conferences
Various professional semminaires, conferences and workshops
Republic of SloveniaRepublic of Slovenia Ministry of Ministry of FFinanceinance
Budget Supervision OfficeBudget Supervision Office of the Republic of Sloveniaof the Republic of Slovenia
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Certificates Issued
State Internal Auditor 300 Verified State Internal Auditor 13 Working in Budget Spending Centres 80
As many bearers of the certificate are not active in internal auditing and to assure the quality of the work of internal auditors a renewable Work Licence will be introduced.
Republic of SloveniaRepublic of Slovenia Ministry of Ministry of FFinanceinance
Budget Supervision OfficeBudget Supervision Office of the Republic of Sloveniaof the Republic of Slovenia
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Internal Audit
External Quality Assessment
Republic of SloveniaRepublic of Slovenia Ministry of Ministry of FFinanceinance
Budget Supervision OfficeBudget Supervision Office of the Republic of Sloveniaof the Republic of Slovenia
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Budget Supervision Office
Legal framework Public Finance Act Regulations on Guidelines for Harmonized functionning
of the PIFC Internal Instructions – Procedures Manual
Risk Analysis Compliance with Guidelines on State Internal Auditing Audit Programme Report and Recommendations Follow - up
Republic of SloveniaRepublic of Slovenia Ministry of Ministry of FFinanceinance
Budget Supervision OfficeBudget Supervision Office of the Republic of Sloveniaof the Republic of Slovenia
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Audit Rewiev
Announcement Letter with Questionnaire to be returned with enclosures within due date
Introductory meeting and work on the spot Preparation of the draft report with weaknesses
and recommendations and submission to the IAS Reconciliation meeting if required Final Report sumbission to the Head of the BSC Follow - up
Republic of SloveniaRepublic of Slovenia Ministry of Ministry of FFinanceinance
Budget Supervision OfficeBudget Supervision Office of the Republic of Sloveniaof the Republic of Slovenia
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Thank you for your attention.
For additional questions, please, refer to:
Miran Gostiša
Budget Supervision office of the RS
PIFC Sector
http://www.unp.gov.si/slov/index.htm
Republic of SloveniaRepublic of Slovenia Ministry of Ministry of FFinanceinance
Budget Supervision OfficeBudget Supervision Office of the Republic of Sloveniaof the Republic of Slovenia
34