Transcript No Slide Title

REPUBLIC OF
MOZAMBIQUE
Mozambique
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Republic of Mozambique
 Population - 19 milion
 Civil Servants – 160 Thousand
 Public Internal Auditors - 450
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PUBLIC FINANCIAL MANAGEMENT
SISTAFE
LAW 9/2002 – 12 February
Established 5 Public Financial Management
Subsystems
LAW 23/04 - 20 August
Approved the Public Financial Management
Rule
UTRAFE –Coordenator Institution of the PFM
Reforms
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PUBLIC FINANCIAL MANAGEMENT SISTAFE
Budget Subsystem
Public Accountability
Subsystem
Internal Audit
Subsystem
Treasury Subsystem
State Patrimony
Subsystem
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INTERNAL AUDIT
Domains :
• Budgetary
• Economic
• Financial
• Patrimony
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Internal Audit Subsystem - Composition
 General Inspection of Finance and
General
Inspection
of
State
Administration
 Sectorial General Inspections
 Central, Regional and Provincial Audit
Institutions
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Acting
• Operational level
• Sectorial level
• Stratégic level
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Coordenation
Coordenated Acting between institutions of control
regard planning, realization and evaluation of the
activities.
Rational and coherent working
 Suficiency – eliminate uncovered areas e
resulted controls
 Complementarity – respect the level and the
atribuited area of each institution and
accordance of borders, criteria and
methodologies.
 Importance – take in account risk evaluation
and materiality of the situations.
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Frame
GOV.
(MPF)
IAS
COORDENATOR COUNCIL
Strategic Level
IGF
IAE
Financial
of
Public
revenuecontrol
and expenses
Sectorial Level
General Inspections of all Ministries and
Regional Inspections
Control the activities of the 1st level institutions
Operational Level
Internal Auditing
Internal Controls
Procedures
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General Obligations
The Institutions Shall:
 Give all requested information to the
Coordenator Council
 Respect the recomendations
 Support the Coordenator Council
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Special Obligations
Strategic and sectorial controls shall:
 Prepare activity plans and reports according
to the CC recomendations
 Send to the C.C. Annual Activity Reports and
plans
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Administrative Court
 Attend the CC sessions, preparation
of the plan and annual reports as
observer
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Achievements since the creation of the
Subsystem
 Elaboration of the “ White Book” for the
IASubsystem (Diagnosis)
 Elaboration of IAS`s Strategic Plan
for 2005-2009
 CC bylaws
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Achievements since the creation of the
Subsystem
 Perfomance Audit in Pharmaceutical Sector, Streets
and Water- Justice Sector is ongoing
 Integrated Audit
 Conjoined Audits:
•
•
Procurement Process
•
Financial and administrative evaluation of 39 districts
•
Auditing 50% of the districts (2008)
Internal Auditors Training
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Constraints
 Lack of Public Auditor Bylaw
 Changes Resistance
 Insufficient quality and number of HR’s
 Fragility of the Internal Audit Institutions, debilitate
the principle of complementarity
 Insufficient financial Resources
 Technician Mobilility
 Incompatible wages
 Different development stages
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Challenges
 High Interaction with external audit
 Risk Management
 Increasing the covered budget
 Transversal Actions and their impact
 Quality training for internal auditors
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Initiatives
 Auditing Basic Manual
 To Facilitate Sharing of Knowledgement
 Partnership within other countries
 Annual Conference of Internal Audit
 Certification of Internal Audit profession
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Budget Subsystem
Programmed and elaborated by the Module
of Budgetary Programme
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Public Accountability Subsystem

This System has been computerized and integrated with the
other systems

There is a Budgetary Execution Module in all Minitries, provinces
and 38 of 146 districts of the country.

The system gives:

Quaterly reports about the execution of the budget

Government Financial Statements

The 2007 Government Financial Statements has been
elaborated based on the system information.
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Public Accountability Subsystem
 Unique account managed by the treasury
 Payments are directly, although some are still made
by advanced funds.
 Law 54/2005 – regulate the procurement process in
the country was approved
 Acquisition unitiy management (UGEA´s)
established under the law 54/2005.
were
 UGEA´s members are ongoing training.
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Thank you for you
attention
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