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Commission Report 2002 (Slovakia)
With regard to the urgent priority of completing the implementing
legislation for Public Internal Financial Control, Slovakia is currently
working on the set of implementing instruments for internal audit, such as
Internal Audit Manuals, Internal Audit Charter and Internal Audit Trails in
line with the Action Plan. The Code of Ethics for the Internal Auditor has
been adopted. So far Internal Audit Units have been established in 6 line
ministries, the Public Prosecutor's office and 3 regional administration.
The establishment of internal audit units in all budget-spending centres
still needs to be completed. A central harmonisation unit for financial
management and internal audit has been established directly under the
authority of the Minister of Finance and became operational as of October
2001.
With regard to external audit, the overall operational capacity of the
Supreme Audit Office (SAO) has well expanded, comprising now 229 employees.
The SAO has reached a satisfactory degree of organisational, operational and
financial independence. The SAO has met to a large extent the criteria for
compliance with the International Organisation of Supreme Audit Institutions
(INTOSAI) audit standards, however, it needs to continue incorporating these
standards into its current work.Concerning the protection of the Communities´
financial interests, a special department within the Office of the Government
(Inspection Section) has been designated as anti-fraud co-ordinating service.
The legislative framework and administrative capacity to protect the
Communities´ financial interests should now be further developed.With regard
to ensuring the correct use, control, monitoring and evaluation of EC
pre-accession funding, Slovakia has, in line with the Action Plan, adopted
procedures for Financial Control of the Pre-accession Instrument. The SAPARD
Agency was accredited in April 2002. The implementation of measures agreed by
the Government on the basis of the report elaborated by the High Level
Working Group is underway. Overall, the Accession Partnership priorities in
the area of financial control have been largely met. The time schedule set in
the Action Plan is being largely respected.
© European Commission; last modified 2003-05-22
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