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TURKISH PUBLIC TURKISH PUBLIC INTERNAL FINANCIAL INTERNAL FINANCIAL
CONTROL SYSTEMCONTROL SYSTEM
www.bumko.gov.tr
8 JULY 2008
Naci AĞBAL
General Director of Budget and Fiscal Control
PIFC System: Legal Framework
Public Financial Management and Control Law No.5018;
was adopted on 10.12.2003.
was amended by Law No. 5436 and dated 22.12.2005.
was amended by Law No. 5628 and dated 25.04.2007
50 pieces of secondary and tertiary legislation were put into effect.
Law No. 5018: PIFC System
Head of Administration
Financial Services
Unit Internal Audit Unit
Spending Unit
Financial management & control based on managerial responsibilityFunctionally independent
internal audit
Spending Unit
Spending Unit
Financial Management and Control Central Harmonization(Ministry of Finance – DG Budget)
Internal Audit Central Harmonization
(Ministry of Finance-IACB)
Minister
Internal Control
Realization officer Realization officer Realization officer
Accounting Unit
Ex ante financial control
Financial Management and Control Central Harmonization:Main functions
Making arrangements,
Building capacity,
Monitoring and evaluation,
Harmonization,
Execution of international relations.
Financial Management and Control Central Harmonization :Function of Making Arrangements
Procedures and Principles on Internal Control and Ex ante Financial Control
By-Law on Working Procedures and Principles of Strategy Development Units
By-Law on Financial Services Expert Position
Communiqué on Public Internal Control Standards
Guide for Head of Administration
Communiqués on Authorizing Officers
Guide for Performance Based Budgeting
By-Law on Accountability Reports to be Prepared by Public Administrations
By-Law on Performance Programs to be Prepared by Public Administrations
Financial Management and Control Central Harmonization :Function of Capacity Building
Strategy development units have been established in public administrations.
Internal auditor cadres as well as financial services expert and financial services assistant expert cadres have been created.
450 appointments have been made to the financial services expert positions.
646 internal auditors have been subjected to training and granted their certificates. 142 internal auditors are still being subjected to training but their trainings will be completed this month.
Financial Management and Control Central Harmonization : Function of Capacity Building
Subject Beneficiary administrations
Number of Participants
2007
06/2008
Financial management and control system
Public administrations within the scope of central government
391 795
Internal Audit Internal auditors 195 593
Performance based budgeting
Public administrations within the scope of central government
110 474
Over 10 thousand people were equipped with information on internal control by means of various programs in 2004, 2005, 2006.
Financial Management and Control Central Harmonization :Function of Capacity Building
Web sites in the field of PIFC
www.bumko.gov.tr/kontrol
www.bumko.gov.tr/PEB
www.bumko.gov.tr/DENETİM
Financial Management and Control Central Harmonization : Function of Capacity Building
e-bulletin in the field of PIFC:
Financial Management and Control Central Harmonization :Function of Capacity Building
8 booklets in the field of PIFC have been published and distributed to public administrations.
Financial Management and Control Central Harmonization :Function of Capacity Building
International Projects:
Twining project executed with France
“Strengthening Budget and Internal Control System in Turkey Project” ”MATRA Project” executed with Netherlands
Twining project to be executed with United Kingdom
Financial Management and Control Central Harmonization : Function of Monitoring and Evaluation
Monitoring and evaluating internal arrangements of public administrations on internal control and ex ante financial control
Financial Management and Control Central Harmonization : Function of Monitoring and Evaluation
On-site monitoring and evaluation of financial management and control structures and operations of public administrations
Financial Management and Control Central Harmonization :Harmonization
Harmonizing and guiding the works on establishing and operating financial management and control systems in public administrations.
Financial Management and Control Central Harmonization :International Relations
Negotiations on financial control chapter are being executed with EU Commission.
Collaborative works are being executed with OECD-SIGMA.
Financial Management and Control:Objectives
Full harmonization of PIFC system with EU acquis will be ensured.
Administrative capacity of Financial Management and Control Central Harmonization Unit will be strengthened.
Works on strengthening and supporting administrative capacities of public administrations in the field of financial management and control will continue.
TThank youhank you……
