Public internal financial control: EU requirements for member states and development perspectives

LTŠiame straipsnyje nagrinėjami Europos Sąjungos nustatyti reikalavimai šalims narėms dėl viešojo sektoriaus vidaus finansų kontrolės sistemos funkcionavimo ir, atsižvelgiant į išplėtotas teorijas ir esamą praktiką bei ES rekomendacijas, aptariamos viešojo sektoriaus vidaus finansų kontrolės plėtros perspektyvos. Straipsnyje atkreipiamas dėmesys į tai, kad ES plėtros kontekste vidaus finansų kontrolės sistemos būtinumas ypač išskiriamas, Europos Komisijai pabrėžiant šios sistemos svarbą, bendrai standartizuoto funkcionavimo siekį šalyse narėse, sistemos tinkamumo, efektyvumo ir priežiūros kontekste. Šiame straipsnyje nagrinėjama viešojo sektoriaus vidaus finansų kontrolės sistemos plėtra, siekiant užtikrinti bendrą požiūrį į šios sistemos metodų taikymą įgyvendinti, šiuolaikiniams finansų valdymo ir kontrolės keliamiems tikslams, taip pat siekiant nustatyti minimalius reikalavimus vidaus finansų kontrolės sistemos organizavimui patikimo finansų valdymo požiūriu.

ENAn effective public internal financial control (PIFC) system requires being clear about the objectives of the system and about the tools to be used by the system to meet these objectives. The methods of carrying out PIFC vary by country. Each country has its own PIFC model, which is constantly being updated to meet new circumstances and the EU requirements. The legislation of the European Communities docs not specify any model of financial control to be applied by member states, but it does establish general obligations addressing such activities as sound financial management and control, audit trails, internal control, internal audit, accreditation, certification, etc., especially in relation to administration and control of the EU structural funds. Based on those obligations, several European Union legal acts provide detailed requirements on how the process of management and control of the EU funds and resources should be designed and should function. Furthermore, starting from the 2000s, the concept of public internal financial control systems was defined by the EU in the context of the European Union enlargement and the importance of its integration into the overall financial management system of candidate states has been emphasised. With the aim to enhance and accelerate the development of national public financial management systems, this article discusses the EU requirements for member states of PIFC and future development perspectives based on the related EU recommendations, in order to reach global understanding of the concept, with risks, perspective opportunities, and conditions of integration into a national public financial management system under the EU structural assistance.