СЪСТОЯНИЕТО НА СИСТЕМИТЕ ЗА ФИНАНСОВО УПРАВЛЕНИЕ И КОНТРОЛ В ПУБЛИЧНИЯ СЕКТОР – ДВЕ ГОДИНИ СЛЕД ПРИEМАНЕТО НА Р. БЪЛГАРИЯ В ЕВРОПЕЙСКИЯ СЪЮЗ
CONDITION OF THE SYSTEMS FOR FINANCIAL MANAGEMENT AND CONTROL IN THE PUBLIC SECTOR - TWO YEARS AFTER THE ACCESSION OF BULGARIA TO THE EUROPEAN UNION

Summary/Abstract: In the last few years the structural changes in the public sector management system of our national economy have had an impact on the control systems in the various units of this sector. The EU requirements to restructure the financial control systems in the member states specify the requirements and the mechanisms for the implementation of this process. As a result there has arisen the specific need to restructure the financial management and control systems in the public sector units of the Republic of Bulgaria. Almost two years after the accession of our country to the European Union, the problems related to the euro integration in the public sector control systems are as serious and open before the government and management science as during the preparation for EU accession period. To study this problem a research was done in 2008 by a team of authors under project № 19 „Development and effects of the functioning of financial management and control systems in the public sector”, as included in the plan of the Institute for Scientific Research at carried out research on the specific problems can be summarized as follow: (1) First – at present the legislation reform concerning the control in the public sector organizations has been completed. As a result a Law on the Financial Management and Control in the Public Sector has been effective since 2006. At present there is an undergoing process for bringing the financial management and control systems of budget credits authorizing officers at all levels in conformity with the legal framework. (2) Second – the EU requirements to restructure the financial control systems in the member states also include the development of principally new for our practice internal control systems at level budget credits authorizing officers (FMCS). The new changes are in the structure of the systems (components and their characteristics), the methods and technology of their functioning, the commitments and the responsibilities of the management of the organizations as regards control. (3) Third – The European theory and practice clearly shows the need from and the efficiency of the implementation of such internal control systems, which provide for the effective, economical and efficient implementation (execution) of the activities in state and local administrations. Similar systems provide for the transparency of the processes and at the same time shall support the control structures in the executive power system at state level in the execution of internal audits in public finance management

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