In September 2007 practical implementation of Twinning
project “Assisting the Main Control and Revision Office of Ukraine (KRU) in
implementing a new system of Public Internal Financial Control” has started
based on the contract concluded between the Delegation of the European
Commission to Ukraine,
Swedish National Financial Management Authority and the Main Control and
Revision Office of Ukraine. Duration of the project is 27 months, including 3
months for initiation and concluding of this project.
At the beginning of October after the Resident Twinning Advisor Vilhelm Reutersward has arrived,
it was held working groups workshops, in the course of which basic objectives
and tasks in different spheres of the MainCRO
activity were outlined.
By objectives the Project is divided into four thematic components:
1) «Assistance in establishing a sound legal
framework», which envisages
review of the legal base (all primary, secondary and tertiary legislation,
including normative documents) both in force and in draft form, and submittal
of propositions with the aim of bringing legal base in line with the best
European practice. Within the framework of this component it will be held round
table discussion and presentations for the highest management of line
ministries on principal aspects of a new legal base.
It is foreseen to receive assistance in development of law draft “On
Public Internal Financial Control”, to develop the Procedure for carrying out
inspection by the state control and revision service (SCRS), approved by the
decree of the Cabinet of Ministers of Ukraine No. 550 of 20 April 2006, the
Procedure for carrying out of public financial audit of budget programs
execution by the SCRS bodies, approved by the decree of the Cabinet of
Ministers of Ukraine No. 1017 of 10 August 2004, the Procedure for carrying out
of public financial audit of economic agents’ activity by the SCRS bodies,
approved by the decree of the Cabinet of Ministers of Ukraine No. 361 of 25
March 2006, the Procedure for carrying out of public financial audit of budgets
execution by the SCRS bodies, approved by the decree of the Cabinet of Ministers
of Ukraine No. 698 of 12 May 2007, as well as methodological guidelines,
developed on their basis.
At the same time it will be received assistance in development of
normative and legislative drafts which shall introduce the system of internal
control in public sector bodies.
2) «Assistance to the Central Harmonization Unit
in developing its structure and its relationship with line ministries», which envisages development of the Statute
of the Central Harmonization Unit (CHU), for establishing its role and
responsibilities, the Statute of the Internal Audit Service of a line ministry,
protocol, which CHU and line ministries may accept for official definition of
their respective roles and responsibility for introduction and maintenance of
the public internal financial control system (PIFC).
3) «Assisting the CHU in developing methodologies
and techniques for internal control and internal audit», within the framework of which it is envisaged to develop detailed
practical reference material for introduction of internal managerial control
within public sector bodies, as well as to develop guidelines on internal
control and internal audit on the basis of the best European experience.
4) «Training», which covers a wide range of training courses, including training in
internal control, internal audit, financial audit, performance audit and
forensic audit (inspection). Within the framework of this component it will be
held seminars in internal control for 100 high-level managers of line
ministries, training courses for 100 specialists of SCRS and more than 110
specialists of line ministries, in the first place of the Ministry of Finance,
as well as five pilot audits in line ministries, aimed at obtaining practical
experience in internal auditing.
In such a way implementation of the
project will allow to reach the main goal –
introduction of a new system of PIFC in Ukraine in line with
internationally accepted standards and the best European practice.