agencies defined and adopted. Board of Adoption of a Determination of Adoption of Directors decree establishing professional criteria standardized rules the mandatory for the selection of for attendance fees participation as board members. in Board of observer of a Directors. representative of Training of the oversight members of boards institution (DGTF of directors. of SOE Oversight) Assessment of in the Board of board governance each Public and operational Agency or SOE. practices. Transparency Budget Stock taking of 2012 audits of Annual and audit of allocation for audits of SOEs SOEs published and publication of SOEs and inspections and (number of audits available on the statutory audits for all EPAs special audits of available, website of the DGTF forms of state owned SOEs and Public comparisons between or the Ministry of enterprises (EPICs Agencies. companies). Finance. and SCPs). Determination Follow-up of Publication by by the DGTF of recommendations of DGTF of an annual strategic and statutory audits by report on the sizable EPAs to be the DGTF. portfolio of SOEs and audited by external Public Agencies. Statutory Audits firms. carried out by external firms for strategic EPAs. Mechanisms to improve timeliness of statutory audits. Training and accreditation of civil servants appointed as statutory auditors in budgeting and public accounting. Public Job description Standardized and Regular financial Agencies with profile integrated financial management and (EPAs) internal requirements. management activity report control systems adopted for transmitted to the Recruitment procedures defined all EPAs and DGTF. accessible to the and adopted. General Directorate. Manual of internal control procedures for EPAs adopted. Intensive training of administrative and financial units of EPAs in terms of financial management, budgeting, and public procurement.
agencies defined and adopted. Board of Directors Adoption of a decree establishing the mandatory participation as observer of a representative of the oversight institution (DGTF of SOE Oversight) in the Board of each Public Agency or SOE. Determination of professional criteria for the selection of board members. Adoption of standardized rules for attendance fees in Board of Directors. Training of members of boards of directors. Assessment of board governance and operational practices. Transparency and audit of SOEs and EPAs Budget allocation for inspections and special audits of SOEs and Public Agencies. Determination by the DGTF of strategic and sizable EPAs to be audited by external firms. Stock taking of audits of SOEs (number of audits available, comparisons between companies). 2012 audits of SOEs published and available on the website of the DGTF or the Ministry of Finance. Follow-up of recommendations of statutory audits by the DGTF. Statutory Audits carried out by external firms for strategic EPAs. Mechanisms to improve timeliness of statutory audits. Training and accreditation of civil servants appointed as statutory auditors in budgeting and public accounting. Annual publication of statutory audits for all forms of state owned enterprises (EPICs and SCPs). Publication by DGTF of an annual report on the portfolio of SOEs and Public Agencies. Public Agencies (EPAs) internal control Job description with profile requirements. Recruitment procedures defined and adopted. Standardized and integrated financial management systems adopted for all EPAs and accessible to the General Directorate. Manual of internal control procedures for EPAs adopted. Intensive training of administrative and financial units of EPAs in terms of financial management, budgeting, and public procurement. Regular financial management and activity report transmitted to the DGTF.
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