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Public financial management and audit in mozambique

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From May 2008 ICGFM Conference,

Negócios
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REPUBLIC OF MO Z AMBIQUE Mozambique
Republic of Mozambique ,[object Object],[object Object],[object Object]
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
PUBLIC FINANCIAL MANAGEMENT SISTAFE Treasury Subsystem Budget Subsystem State Patrimony Subsystem Public Accountability Subsystem Internal Audit Subsystem
INTERNAL AUDIT Domains : ,[object Object],[object Object],[object Object],[object Object]
Internal Audit Subsystem - Composition ,[object Object],[object Object],[object Object]
Acting ,[object Object],[object Object],[object Object]
Coordenation ,[object Object],[object Object],[object Object],[object Object],[object Object]
Frame GOV. (MPF) IAS COORDENATOR COUNCIL Strategic Level IAE IGF Financial control of Public revenue 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
General Obligations ,[object Object],[object Object],[object Object],[object Object]
Special Obligations ,[object Object],[object Object],[object Object]
Administrative Court ,[object Object]
Achievements since the creation of the Subsystem ,[object Object],[object Object],[object Object]
Achievements since the creation of the Subsystem ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Constraints ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Challenges ,[object Object],[object Object],[object Object],[object Object],[object Object]
Initiatives ,[object Object],[object Object],[object Object],[object Object],[object Object]
Budget Subsystem Programmed and elaborated by the Module of Budgetary Programme
Public Accountability Subsystem ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Public Accountability Subsystem ,[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object]

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Public financial management and audit in mozambique

  • 1. REPUBLIC OF MO Z AMBIQUE Mozambique
  • 2.
  • 3. 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
  • 4. PUBLIC FINANCIAL MANAGEMENT SISTAFE Treasury Subsystem Budget Subsystem State Patrimony Subsystem Public Accountability Subsystem Internal Audit Subsystem
  • 5.
  • 6.
  • 7.
  • 8.
  • 9. Frame GOV. (MPF) IAS COORDENATOR COUNCIL Strategic Level IAE IGF Financial control of Public revenue 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
  • 10.
  • 11.
  • 12.
  • 13.
  • 14.
  • 15.
  • 16.
  • 17.
  • 18. Budget Subsystem Programmed and elaborated by the Module of Budgetary Programme
  • 19.
  • 20.
  • 21.