EU Acquis
>
Chapter 32
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.
Read more...
Building Bosnia and Herzegovina’s institutional readiness for EU integration
Raising awareness on Montenegro’s accession process
Establishing a systematic approach in channeling development partners’ assistance and monitoring its effectiveness
Setting the ground for future action under the K4R programme support
Setting the scene for EU screening preparations
Aligning Albanian procurement practices: Meeting EU standards for transparency and efficiency
Assisting Montenegro toward progressing on negotiation chapters
Strengthening Bosnia and Herzegovina's path to EU integration: Legal alignment and institutional reform
Preparing North Macedonia for EU negotiations
Supporting the development of North Macedonia’s Reform Agenda
Toward more effective horizontal policy planning in North Macedonia
Supporting with opening benchmarks for EU negotiations with North Macedonia in the area of Fundamentals