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The majority of public sector entities remain without internal control systems (ICS) or internal control units (ICU), more than three years after the enactment of the relevant law.
Even in cases where some entities have proceeded with the creation of the required systems, direct assignment to an external partner is quite common practice, where on the one hand there is a strong concentration of the project in only four companies and on the other a possible conflict of interest has not been adequately controlled.
The central administration – in this case most ministries – has not implemented the provisions of the law regarding the creation of ICU within the ministries, while only five ministries have issued decisions specifying the criteria for establishing ICU in the entities supervised by them.
The audit carried out by the Court of Auditors in the first half of 2024 on 832 bodies (municipalities, regional authorities, hospitals, independent authorities etc) revealed that 64.11% had not taken any action to create a financial management system in the sense of recording procedures that have fiscal consequences, fiscal risks (e.g. embezzlement, non-collection of tax, loans, illegal direct assignment, wasteful management) and the controls to address them.