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CHAPTER 1 | FREE MOVEMENT OF GOODS
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CHAPTER 2 | FREE MOVEMENT OF WORKERS
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CHAPTER 3 | RIGHT OF ESTABLISHMENT AND FREEDOM TO PROVIDE SERVICES
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CHAPTER 4 | FREE MOVEMENT OF CAPITAL
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CHAPTER 5 | PUBLIC PROCUREMENTS
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CHAPTER 6 | COMPANY LAW
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CHAPTER 7 | INTELLECTUAL PROPERTY LAW
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CHAPTER 8 | COMPETITION POLICY
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CHAPTER 9 | FINANCIAL SERVICES
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CHAPTER 10 | INFORMATION SOCIETY AND MEDIA
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CHAPTER 11 | AGRICULTURE AND RURAL DEVELOPMENT
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CHAPTER 12 | FOOD SAFETY, VETERINARY AND PHYTOSANITARY POLICY
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CHAPTER 13 | FISHERIES
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CHAPTER 14 | TRANSPORT POLICY
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CHAPTER 15 | ENERGY
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CHAPTER 16 | TAXATION
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CHAPTER 17 | ECONOMIC AND MONETARY UNION
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CHAPTER 18 | STATISTICS
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CHAPTER 19 | SOCIAL POLICY AND EMPLOYMENT
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CHAPTER 20 | ENTERPRISE AND INDUSTRIAL POLICY
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CHAPTER 21 | TRANS-EUROPEAN NETWORKS
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CHAPTER 22 | REGIONAL POLICY AND COORDINATION OF STRUCTURAL INSTRUMENTS
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CHAPTER 23 | JUDICIARY AND FUNDAMENTAL RIGHTS
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CHAPTER 24 | JUSTICE, FREEDOM AND SECURITY
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CHAPTER 25 | SCIENCE AND RESEARCH
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CHAPTER 26 | EDUCATION AND CULTURE
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CHAPTER 27 | ENVIRONMENT
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CHAPTER 28 | CONSUMER AND HEALTH PROTECTION
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CHAPTER 29 | CUSTOMS UNION
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CHAPTER 30 | EXTERNAL RELATIONS
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CHAPTER 31 | FOREIGN, SECURITY AND DEFENCE POLICY
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CHAPTER 32 | FINANCIAL CONTROL
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CHAPTER 33 | FINANCIAL AND BUDGETARY PROVISIONS
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CHAPTER 34 | INSTITUTIONS
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CHAPTER 35 | OTHER ISSUES
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CHAPTER 32 | FINANCIAL CONTROL
chapters / CHAPTER 32 | FINANCIAL CONTROL

Chapter 32 concerns adoption of internationally recognized frameworks, standards and good practices at EU level on public internal financial control (PIFC).

PIFC is based on the principle of decentralised managerial accountability and should be applied across the entire public sector. PIFC is comprised of internal control of financial management of national funds and of EU funds.

The acquis under Chapter 32 requires all member-states to have efficient and transparent management systems in place, which include arrangements for:

  • accountability for achievement of objectives;
  • functionally independent internal audit;
  • relevant organizational structures, including central coordination for PIFC development in the public sector.

Alignment with Chapter 32 concerns the need for institutionally, operationally and financially independent external audit institution. This institution should implement its audit mandate in compliance with standards of the International Organization of Supreme Audit Institutions (INTOSAI), and should present its reports on use of public sector resources to the parliament.

In addition, this chapter includes protection of the EU’s financial interests against fraud in management of EU funds and protection of the euro against counterfeiting.

Explanatory screening
  • Explanatory meeting for Chapter 32: Financial Control was held on 5 December 2018. Presentations from this meeting are available on the following link:
Bilateral screening