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Chapter 32: Financial Control<\/p>\r\n
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The acquis under this chapter relates to the adoption internationally recognised frameworks and standards, as well as EU good practice, on\u00a0public 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\u00a0external audit\u00a0institution 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\u00a0protection of the EU\u2019s financial interests\u00a0against fraud in the management of EU funds and the\u00a0protection of the euro against counterfeiting.<\/p>\r\n
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Council and Parliament regulations and directives, Commission decisions, European Court of Justice decisions, EU Commission recommendations<\/p>\r\n
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[\/cl_text][\/cl_column][cl_column width=”1\/2″ device_visibility=”`{`object Object`}`” css_style=”padding-top:20px|padding-bottom:20px”][cl_custom_heading parallel_divider=”0″ custom_responsive_992_bool=”0″ custom_responsive_768_bool=”0″ css_style=”margin-top:35px|padding-bottom:35px”]<\/p>\r\n
ALBANIAN LAW \/ DECISION OF COUNCIL OF MINISTERS \/ ORDERS<\/p>\r\n
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Law – No. 10 296, dated 08.07.2010, amended by law no. 110\/2015 and law no. 14\/2023<\/a> <\/p>\r\n Strategy for the management of public finances 2014-2020<\/a><\/p>\r\n <\/p>\r\n Decision \u2013 No. 698, dated 10.10.2012<\/a> Decision \u2013 No. 640 dt. 11\/ 6\/ 2009<\/a><\/p>\r\n <\/p>\r\n Order no. 113, dated 23.12.2020<\/a> Order no. 108, dated 17.11.2016<\/a><\/p>\r\n Order no. 221, dated 1.12.2021<\/a> Instruction – No. 39 dated 24.12.2018<\/a> Instruction – No. 16 dated 20.7.2016<\/a> Instruction – No. 4 dated 29.1.2020<\/a> [\/cl_text][\/cl_column][\/cl_row][cl_row device_visibility=”`{`object Object`}`” css_style=”padding-top:25px|padding-bottom:25px”][cl_column device_visibility=”`{`object Object`}`” css_style=”padding-top:20px|padding-bottom:20px”][cl_custom_heading parallel_divider=”0″ custom_responsive_992_bool=”0″ custom_responsive_768_bool=”0″ css_style=”margin-top:35px”]<\/p>\r\n Policy Papers<\/p>\r\n [\/cl_custom_heading][cl_text custom_typography=”0″ custom_responsive_992_bool=”0″ custom_responsive_768_bool=”0″ css_style=”margin-top:m|margin-bottom:m|margin-left:m|margin-right:m|padding-top:m|padding-bottom:m|padding-left:m|padding-right:m|border-top-width:0|border-bottom-width:0|border-left-width:0|border-right-width:0″]<\/p>\r\n Money Laundering in the Context of Fiscal and Criminal Amnesty<\/a><\/strong>
On financial management and control<\/a><\/p>\r\n
“Approval, in principle, of the special agreement, between the Council of Ministers of the Republic of Albania and the Government of the Kingdom of Sweden, for the improvement of financial management and control of public funds (phase i)”<\/a><\/p>\r\n
Approval of the methodology for the evaluation of the quality of the internal control system in the general government units<\/a><\/p>\r\n
some additions and changes in order no. 117, dated 01.04.2019 for the approval of the methodology for monitoring the performance of the internal control system of public entities<\/a><\/p>\r\n
Procedures for closing the annual budget accounts for 2018<\/a><\/p>\r\n
responsibility and duties of the coordinator of financial management and control of the risk coordinator in public units<\/a><\/p>\r\n
delegation of rights and duties in the general government unit<\/a><\/p>\r\n
AIS<\/p>\r\n