Internal Public Audit Mission Regarding "The Assessment of the Corruption Prevention System - Year 2023" at the Level of Local Public Entities in Paltiniş Zonal Center Part I Assets Declaration and Gifts Declaration
DOI:
https://doi.org/10.18662/eljpa/10.2/209Keywords:
declaration of assets, internal public auditAbstract
Taking into account the fact that at the level of public entities more and more varied activities are carried out, this presupposing certain more or less controllable risks, the internal audit is no longer limited to financial-accounting activity, this aspect being supported even by the provisions of art. 15 of Law no. 672/2022 on the internal public audit, republished, with subsequent amendments and additions, where it is specified that the internal audit is carried out on all activities carried out at the level of a public institution. The national anti-corruption strategy 2021-2025, approved by GD no. 1269/2021, gives priority to preventive measures in sectors that are exposed to corruption. In the first part of the article The internal public audit mission regarding "Evaluation of the corruption prevention system - year 2023" at the level of local public entities in the Păltiniș Zonal Center, we carried out an analysis of the implementation stage (implemented / partially implemented / not implemented) in the case of the first two preventive measures: declaration of assets and declaration of assets, measures that were audited during the internal public audit mission within 14 entities of Păltiniș Zonal Center (7 administrative-territorial units and 7 secondary education units).
References
Romanian Parliament. (2002). Legea privind auditul public intern nr. 672/2002 [Law regarding internal public audit no. 672/2002]. Monitorul Oficial al României, Partea I, nr. nr. 953/24.12.2002 [Official Gazette of Romania, Part I, no. 953/24.12.2002], with subsequent amendments and additions.
https://legislatie.just.ro/Public/DetaliiDocument/40929.
Romanian Government. (2016). HG nr. 583/2016 privind aprobarea Strategiei naţionale anticorupţie pe perioada 2016 - 2020, a seturilor de indicatori de performanţă, a riscurilor asociate obiectivelor şi măsurilor din strategie şi a surselor de verificare, a inventarului măsurilor de transparenţă instituţională şi de prevenire a corupţiei, a indicatorilor de evaluare, precum şi a standardelor de publicare a informaţiilor de interes public [GEO no. 583/2016 regarding the approval of the National Anti-corruption Strategy for the period 2016 - 2020, the sets of performance indicators, the risks associated with the objectives and measures in the strategy and the sources of verification, the inventory of institutional transparency and corruption prevention measures, the indicators of evaluation, as well as standards for publishing information of public interest]. Monitorul Oficial al României, Partea I, nr. 644/2 .08.2016 [Official Gazette of Romania, Part I, no. 644/23.08.2016]. https://legislatie.just.ro/Public/DetaliiDocument/181123.
Internal Public Audit Reports of Păltiniș Zonal Center within the Internal Public Audit Department of Botoşani County Branch of the Association of Municipalities in Romania (A.Co.R.)
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