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Unutarnja kontrola u javnom sektoru - iskustvo Češke Republike

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Presentation on theme: "Unutarnja kontrola u javnom sektoru - iskustvo Češke Republike"— Presentation transcript:

1 Unutarnja kontrola u javnom sektoru - iskustvo Češke Republike
Act on control of public finance Current status: Interdepartmental comment procedure Ministry of treasury The Czech republic

2 Sadržaj Trenutačni okvir unutarnje kontrole u javnom sektoru - glavni problemi Načela novog Zakona o kontroli javnih financija Instrumenti kontrole javnih financija Kako se temeljna načela profesionalne prakse unutarnje revizije odražavaju na Zakon? Trenutačno stanje i povezanost s drugim zakonima Izazovi Aktivnosti Središnje harmonizacijske jedinice u Češkoj Republici: Content Principles of act on control of public finance Instruments for managing and controling public finance How do the core principles for the professional practice of internal auditing reflect on the bill? Current status and timetable of future actions

3 Trenutačni okvir unutarnje kontrole u javnom sektoru - glavni problemi
Zakon o financijskoj kontroli - na snazi od 2001. Unutarnja revizija Kontrola financijskog upravljanja Standardi Instituta internih revizora (IIA) nisu zakonski obvezujući Često je zamijenjena kontrolom javne uprave Rigidan i nejasan postupak odobrenja

4 Načela novog Zakona o kontroli javnih financija
Cilj Zaštititi javne financije i osigurati da se s njima postupa prema načelu 3E. Economy (ekonomija) Postupanje s javnim financijama Effectiveness (učinkovitost) Efficiency (djelotvornost) Postignutim rezultatima odražava se potražnja Cilj je ostvariti najbolji odnos između utrošenih rashoda i postignutih rezultata Resursi su dostupni u pravo vrijeme, u dovoljnoj količini, odgovarajuće su kvalitete i po najboljoj cijeni Principles of the Act on control of public finance Objective: To protect public finance and ensure, that public finance will be handled according to 3E priniples. Economy- Resources are accesible in the right time, in sufficient amount, in adequate quality and for most favourable price Efficiency- Reached results reflect the demand Effectiveness- Goal is to reach best relationship between expenditures spent and reached results Handling public finance

5 Instrumenti kontrole javnih financija
Kontrola rizika Planiranje Utvrđivanje odgovornosti odjela i osoba Odlučivanje na temelju relevantnih dokumenata Stvaranje revizijskog traga kojim se osigurava mogućnost retrospektivne provjere procesa odlučivanja Poduzimanje mjera za pravodobno ispravljanje nedostataka Osiguranje pravodobnog prepoznavanja rizika Osiguranje pravodobne kontrole rizika Osiguravanje pouzdanosti i učinkovitosti sustava unutarnje kontrole: Mogućnost donošenja pravih odluka u pravom trenutku Mogućnost utvrđivanja pogrešaka i osiguranja njihovog ispravljanja Metodološko usmjeravanje struktura vlasti Harmonizacija uspješnosti kontrole i unutarnje revizije u cijelom javnom sektoru: stvaranjem okruženja za razmjenu iskustva jednoobraznim metodološkim tumačenjem zakona kontinuiranom izobrazbom Unutarnja revizija Mehanizmi kontrole Harmonizacija Instruments for managing and controling public finance Risk control Planning Define responsibility of departments and individuals Decisionmaking on the basis of relevant documents Creating audit trail, which ensures that decisionmaking process can be checked retrospectively Assurence, that risks are being recognized on time Asuurence, that risks are being effectively controlled Assurence, that system of internal control is reliable and effective: Enables to make right decisions at the right time Manages to identify mistakes and ensures remedy - Methodical guidence for power structures, Harmonising the performance of control and internal audit throughout the public sector: By forming environment for exchange of experiences By unified methodological interpretation of the law By continuous training

6 Kako se temeljna načela profesionalne prakse unutarnje revizije odražavaju na Zakon?
Zakon o kontroli javnih financija Pokazuje integritet Revizorsko izvješće Pokazuje kompetenciju i dužnu pažnju Ovlaštenje Objektivna je i bez nezakonitog utjecaja (neovisna) Neovisnost unutarnje revizije Prepreka neovisnosti unutarnje revizije Revizorski odbor U skladu je sa strategijama, ciljevima i rizicima organizacije Definiranje službe unutarnje revizije Opseg rada službe unutarnje revizije Odgovarajuće je pozicionirana i ima odgovarajuće resurse Kriterij obvezne uspostave unutarnje revizije Neovisnost unutarnje revizije Pokazuje kvalitetu i neprestano poboljšanje Vanjska ocjena kvalitete Instruments for managing and controling public finance Risk control Planning Define responsibility of departments and individuals Decisionmaking on the basis of relevant documents Creating audit trail, which ensures that decisionmaking process can be checked retrospectively Assurence, that risks are being recognized on time Asuurence, that risks are being effectively controlled Assurence, that system of internal control is reliable and effective: Enables to make right decisions at the right time Manages to identify mistakes and ensures remedy - Methodical guidence for power structures, Harmonising the performance of control and internal audit throughout the public sector: By forming environment for exchange of experiences By unified methodological interpretation of the law By continuous training Učinkovito komunicira Revizorsko izvješće Pruža osiguranje temeljeno na riziku Planiranje unutarnje revizije Pronicljiva je, proaktivna i usmjerena na budućnost Definiranje unutarnje revizije Vrste revizije Potiče organizacijsko poboljšanje Definiranje unutarnje revizije

7 Osnivanje revizorskih odbora
Cilj: Ojačati kvalitetu i neovisnost unutarnje revizije unutar odjela. Stvoriti platformu za razmjenu iskustava i dobre prakse. Vladin revizorski odbor (9 članova) Revizorski odbor Ministarstva 8 Ministarstva 9 Ministarstva 10 Ministarstva 11 Ministarstva 12 Ministarstva 13 Ministarstva 14 Ministarstva 1 Ministarstva 2 Ministarstva 3 Ministarstva 4 Ministarstva 5 Ministarstva 6 Ministarstva 7 14: trenutačno 1 zaposlenik odjela trenutačno 1 zaposlenik Ministarstva financija (hadrmonizacija državne revizorske službe) 1 neovisan stručnjak (s praktičnim iskustvom u unutarnjoj reviziji) 3 predstavnika vlade 3 predstavnika Ministarstva financija (usklađivanje državne revizorske službe) 3 neovisna stručnjaka (s praktičnim iskustvom u unutarnjoj reviziji) Setting up of audit committees Objective is: To strenghten quality and independence of internal audit within departments To create platform for sharing experiences and good practice Government audit committee deals with key risks and problems, wich are submitted by department audit committees All other problems will be solved on department level according to subsidiarity principle Vladin revizorski odbor bavi se ključnim rizicima i problemima na koje ga upute odjelni revizorski odbori. Svi se ostali problemi rješavaju na odjelnoj razini prema načelu supsidijarnosti.

8 Trenutačno stanje i poveznica s drugim zakonima
Cilj: Vremenska i logička veza sa Zakonom o javnoj nabavi - povezuje načelo 3E (Zakon o kontroli javnih financija) s načelima transparentnosti, adekvatnosti, jednakog postupanja i nediskriminacije (Zakon o javnoj nabavi) Kolektivna metodologija za javne rashode (MF + MRR) - prenijeti svih 7 načela u praksu Ekonomija Jednako postupanje Prevencija + Adekvatnost Djelotvornost Transparentnost Učinkovitost Nediskriminacija Legenda: Bilo kakvo postupanje s javnim financijama (MF: Zakon o kontroli javnih financija) MMR – MRD ministry of regional developement Javna nabava (MRR: Zakon o javnoj nabavi)

9 Izazovi Stalno metodološko usmjeravanje
Složeni pregled sustava kontrole

10 Aktivnosti Središnje harmonizacijske jedinice u Češkoj Republici
Financijsko upravljanje i kontrola Unutarnja revizija Otvoreni podaci Primjena načela 3E Središnji sustav javne nabave Bliska suradnja s češkom podružnicom IIA-a Metodološko usmjeravanje putem: primjernih dokumenata za unutarnju kontrolu pozivnog centra "Dana metodologije" biltena

11 Kontakt: Ing. Jan Lokajíček Središnja harmonizacijska jedinica
Harmonizacija unutarnje revizije

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