Co-ordination of internal control

Central government bodies report annually on the implementation of internal control to the body co-ordinating internal control

Comparison of the list of central government bodies obliged to provide a self-assessment report as required by the national legislation and the list of central government bodies that have reported. SIGMA counts the number of bodies that have reported annually on the self-assessment on implementation of internal control, divides it by the total number of bodies required to provide a self-assessment report, and expresses the results as a percentage. Points are allocated based on the percentage of central government bodies that have reported on internal control implementation (x): • x < 65% = 0 points. • 65% ≤ x < 95% = linear function. • x ≥ 95% = 2 points.

A comprehensive report on internal control implementation is presented to the government at least annually

Review of the annual report on internal control prepared by the CHU and confirmation of its presentation to the government.

The report on internal control implementation includes the monitoring of internal control systems carried out by the CHU

Review of the annual report on internal control prepared by the CHU to verify that it includes the monitoring of internal control systems carried out by the CHU: SIGMA confirms that the CHU has carried out quality reviews of the FMC systems. The information to be included in the CHU’s annual report should include the list of entities, main results, conclusion on the implementation of the requirements for internal control and identification of aspects that require further improvement.

The report on internal control implementation includes a summary of the self-assessments of IC

Review of the annual report on internal control prepared by the CHU to verify that it includes a summary of the self-assessments of IC, including the most significant weaknesses in FMC/internal control, significant risks and measures taken over the reporting period and significant risk mitigation actions planned for the next year.

The report on internal control implementation includes conclusions on the status of the overall functioning of IC systems

Review of the annual report on internal control prepared by the CHU to verify that it includes conclusions on the status of the overall functioning of internal control systems in the public sector, including evidence of systematic weaknesses as reported by the institutions and improvements recommended to reduce significant risks.

The report on internal control implementation includes recommendations to the government on significant cross-cutting risks

Review of the annual report on internal control prepared by the CHU to verify that it includes recommendations to the government, related to significant cross-cutting risks.

The government issues conclusions/decisions at least annually requiring specific action to improve internal control

Review of the government’s decisions on actions related to strengthening internal control, corresponding to the last full calendar year, to verify that they include specific actions to improve internal control.