STANDARD TWINNING PROJECT FICHE
1.
Basic Information
1.1
Programme: Phare 2006
1.2
Twinning Number: HR/2006/IB/FI/05TL
1.3
Title: Developing Public Internal Financial Control in the State Treasury
1.4
Sector: Public Finance
1.5
Beneficiary country: Croatia
1.6
Maximum Budget: 230.000 EUR
2.
Objectives
2.1
Overall Objective(s):
The overall objective is to develop a more efficient, accountable and better-functioning public
internal financial control system in the State Treasury in compliance with international standards
and EU practices. Such a public internal financial control system will enable public finance in
Croatia to become more efficient and transparent.
2.2
Project purpose:
The development of operating processes and procedures, risk analysis, audit trails and other
elements necessary for the establishment of a comprehensive system of public internal
financial control within the State Treasury.
2.3
Contribution to National Development Plan/Cooperation agreement/Association
Agreement/Action Plan
The National Programme for the Accession of the Republic of Croatia into the EU for 2007
indicates in its chapter Financial Control as priorities raising leader awareness of the need to
establish and develop a comprehensive financial management and control (hereinafter, FMC)
system and further co-ordination of the establishment and development of that system.
3.
Description
3.1
Background and justification:
The basic framework of financial control and management is laid down in the Law on
Public Internal Financial Control1 (hereinafter, the PIFC Law) and consists of a set of interrelated components, namely: control environment, risk management, control activities,
information and communication, monitoring and assessment. PIFC Law defines the
methodology, standards, relationships and responsibilities, and competence of the Ministry of
Finance and other bodies in the implementation of the public internal financial controls system.
It also defines that the Ministry of Finance is competent for coordinating the establishment and
1
See Annex III – PIFC Law.
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development of the public internal financial control system and that the Department for
Harmonisation of Internal Audit and Financial Control in the Ministry, as the Central
Harmonisation Unit, is in charge of implementing coordination.
The mission of the Central Harmonisation Unit is to coordinate and harmonise the
methodology and guidelines for FMC and internal audit for the public sector as a whole. Its role
is to manage the process of development and modification of FMC and internal audit. Central
Harmonisation Unit also develops methodology for risk assessment which is obligatory for all
state administration bodies to use. The Unit gives methodological guidelines concerning FMC
and internal audit, evaluates activities of units for internal audit, supervises realisation of
defined requests and analyses functions of units for internal audit, prepares annual report
which consolidates activities of units for internal audit and heads in charge of FMC in all state
administration bodies. It is also defined that the Central Harmonisation Unit has to provide
sustainable capacity of education for internal auditors and employees involved in FMC in the
public sector.
The Budget Act defines the basic elements of control environment as follows: basic
budget processes and the direction of their implementation; responsibilities and competence of
the head of a budgetary user2 for the lawful, purposeful, efficient and cost-effective use of
budgetary funds; separation of duties between the financial controller and the chief accountant;
and the responsibility for the organization of internal audit.
The policy and vision of the Ministry of Finance are laid down in the Strategic Plan for
Internal Audit. In 2006, all existing business processes and stages within the State Treasury
were identified and documented. The State Treasury3 is a part of the Ministry of Finance. Its
basic functions are: budget preparation, budget execution, cash management; financial
planning and forecasting, management of government bank accounts, revenue management,
government reporting, budget accounting and public debt management.
At the beginning of 2007, the Ministry of Finance issued the Annual Report on Financial
Management and Control, which briefly explains what and how has been done with respect to
the organizational structure of the FMC system. The Report also describes ex-ante and ex-post
controls performed in the Ministry of Finance.
In July 2007, the Plan for the Establishment and Development of Financial Management
and Control System in the State Treasury and the Ministry of Finance was adopted.
In mid-September 2007, the heads of internal organization units adopted the Plan for
the preparation of written processes and procedures, which are expected to be ready by the
end of 2008. Using information from these written descriptions, a map of processes will be
created by the end of June 2008.
Because of the specific processes in the State Treasury, guidance from experts working
in Treasuries of other countries that faced the same problems is needed. Unfortunately, the
Central Harmonisation Unit is not able to satisfy all specific requirements (lack of specific
knowledge) that the State Treasury has.
The internal audit function for the Treasury is performed by the independent Internal
Audit Unit, which was established on 4 April 2005. Every year, the Internal Audit Unit updates
the Three-year Strategic Plan and Annual Audit Plan, covering all functions of the State
Treasury in accordance with risk assessment and available resources.
The implementation of training and education for all Treasury staff to provide them with
the skills and knowledge is necessary for the establishment and development of financial
management and control. Without proper training, there is a danger that the system
development might go off in an unwanted direction.
2
Budgetary users are state bodies, local and regional government bodies, institutions, minority councils, budget
funds and local governments whose expenditures for employees and/or material expenditures are secured by the
budget.
3
See Annex II - Organisational chart of the State Treasury
2
3.2
Linked activities (other international and national initiatives):
CARDS 2004 - Strengthening Public Internal Financial Control Structure
The overall objective of the project was to strengthen PIFC structure, which is in line with the
international and EU standards, in the Republic of Croatia.
This project aimed firstly at deepening and targeting the assistance on Central Harmonization
Unit, Financial Management and Control and Internal Audit at the central Government level and
secondly to ‘roll out’ PIFC (FMC and IA) to the lower levels of Government, especially to
counties and major cities. The project consists of 2 components, service and supply. The
supply part has been finalized with the 14th February 2008 and the Galileo software for PIFC
licence has been delivered and installed. Pilot projects on the national and local level have
been implemented with the goal of common application of international standards of internal
control. All education modules (A, B, C and D) for financial management and control were
delivered, and education was provided for individual budget users. The seventh module for
educating internal auditors on practical examples of conducting audits was delivered. The
service part started on 4th April 2008, and is planned to end on 30th October 2008.
3.3
Results:
The outputs desired from this project are:
Component 1: Describing business processes and procedures
1. A Report analysing the current situation and including recommendations for
improvement
2. Compiled descriptions of all business processes and audit trails into the
Book/Map of business processes
Component 2: Risk management
3. Defined business risks that need to be managed (Risk Registry)
4. Risk Management Strategy
5. Analysis of existing and expected controls within business processes carried out
6. Plan for the elimination of internal control weaknesses
7. Draft annual report on financial management and control
Component 3: Training of the Treasury staff
8. Staff trained in financial management and control through workshops and a study
visit
3.4
Activities:
Kick-off meeting
In order to support the visibility of the project, a kick-off meeting should be organized by the
Twinning partners.
Specific activities for the establishment of a comprehensive system of public internal financial
control are:
Component 1: Describing business processes and procedures
1.1.
To prepare a report analysing the current situation
Analysis of the current situation should state what and how has been done with respect to the
organizational structure of the FMC system so far: which processes and audit trails in the
Treasury are described, how well are they described, which ex-ante and ex-post controls
performed in the Treasury have been described, what other activities the Plan for the
Establishment and Development of Financial Management and Control System in the State
Treasury foresees. The Report should also cover recommendations for improvement
concerning the results already achieved.
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Benchmarks: a report analysing the current situation and including recommendations for
improvement prepared
1.2.
To describe business processes/procedures and define audit trail
Formal descriptions of business processes and procedures will contain flow-charts (i.e.
schematic presentations of processes/procedures), description of process activities,
information on persons responsible for the performance of specified activities, deadlines for
their completion and other documents (forms, instructions, etc.) used in business processes.
These descriptions will also include controls within processes and personnel responsible for the
performance of control activities.
Benchmarks: all business processes/procedures and controls within processes/procedures
documented (descriptions, flow-charts etc.)
1.3.
To supervise process mapping
Using information from the above list of processes/procedures and their descriptions, a map of
State Treasury processes will be created so as to provide a comprehensive overview of the
FMC system and its goals, and identify relationships between processes and opportunities for
improvement in the business operations of the organization.
The content of the map is set by the Central Harmonisation Unit and is shown here:
Book/Map of business processes Form
Budget User
Book/Map of processes
Process code
Version
Process owner
Process name
Process goal
Main risks
Short process description
Entry:
Activities:
Exit:
Relation to other processes/procedures
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Resources needed for process realisation
Codes and names of procedures
Benchmarks: all business processes documented in the above Form, Map of business
processes created
Component 2: Risk management
2.1.
To provide support to the State Treasury staff in identifying significant risks in
business processes that need to be managed (Risk Registry)
A risk analysis will be performed to identify and assess business objectives and associated
risks which may affect their achievement, evaluate the likelihood of risks occurring and their
“knock-on” effects (i.e. impacts on the organization) and develop appropriate risk management
measures. The Risk Registry should for every identified individual risk connected to a specific
business process cover: the owner (the person responsible) of the risk, the likelihood of risk
occurring and its impact on the organization, necessary activities that need to be taken for
reducing the risk, the person in charge for the implementation of these activities, the deadline
for the implementation and date of the next overview of that risk. The Risk Registry will not be a
special software application, but a folder containing MS word or other documents with the
required data.
Benchmarks: report on the analysis and assessment of risks prepared, Risk registry created
2.2.
To develop Risk management strategy
After the risks have been identified, analysed and assessed the Expert will, with the assistance
of Treasury staff, recommend risk control measures to minimize or avoid any possible adverse
effects of identified hazards. According to the Public Internal Financial Control Law (see Annex
III) risk management includes the overall process to, having in mind the budget user’s
objectives, identify, assess and monitor risks and to take necessary actions, in particular
through modification of the financial management and control system, with the purpose of
reducing risks. The Risk management strategy produced by the Expert shall, after the Risk
Registry has been set up, for each of the risks identified and assessed, recommend control
measures (risk control activities) to minimize or, if possible, avoid negative effects of these risks
on business processes at the State Treasury.
Benchmarks: Risk management strategy prepared
2.3.
To conduct an analysis of the existing / established and expected / needed
controls within business processes
The analysis should include recommendation for eliminating weaknesses and recommendation
for improvement to the Risk Registry. Once the Risk Registry is set up and risk control activities
are defined, the Expert in coordination with the State Treasury will review the system to assess
whether the expected/necessary controls are in place and are sufficient, and consider any
additional control measures that may be required, such as:
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ex ante controls, and
ex post controls.
Benchmarks: report on the analysis of existing and expected controls within business
processes prepared
2.4.
To develop a plan for the elimination of internal control weaknesses
A report will be prepared identifying internal control weaknesses and making recommendations
for improvement. The report should take due account of the risks involved and recommend
levels of control commensurate to the extent and significance of identified weaknesses.
Recommended measures should provide reasonable assurance that controls are in place and
operating as intended. Controls should be cost-effective in terms of the estimated costs and
benefits expected from risk prevention and detection of errors and irregularities. The developed
plan will be implemented by the State Treasury at a later date without the twinning team.
Benchmarks: plan for the elimination of internal control weaknesses prepared
2.5.
To draft an annual report on financial management and control
The annual report should reflect the operation and form of internal controls and contain
information on the activities undertaken to strengthen the financial management and control
framework. The report will be written based on a template provided by the State Treasury.
Benchmarks: draft of the annual report on FMC prepared
Component 3: Training of the Treasury staff
3.1.
To provide training for staff in financial management and control
All State Treasury staff will be provided with training and education that will allow them to
acquire the skills and knowledge necessary for further implementation and development of the
financial management and control system. Without proper training, there is a danger that the
system development might go off in an unwanted direction.
Training needs analysis with a focus on FMC should be carried out for the staff of the State
Treasury in the form of a report. Resulting from it, a training programme should be elaborated
covering workshops and seminars.
Benchmarks: a report on the analysis of Treasury’s staff training needs prepared, a training
programme outline prepared.
3.2.
Workshops
At least 6 workshops should be organised for the staff covering the following topics:
descriptions of business processes and procedures and controls within processes, identifying
relationships between processes and opportunities for improvement in the business operations
of the organization, identifying and assessing risks in business processes, elimination of
internal control weaknesses.
Benchmarks: Workshop descriptions, handouts and presentations provided, implementation
dates and list of participant for training events confirmed, staff trained.
3.3.
Study visit
Preferably a study tour on FMC should be organized for up to 6 persons in an EU Member
State. This study visit should introduce several members of the State Treasury’s staff with the
experience of another treasury in introducing FMC: in defining and describing processes,
identifying risks and managing them through risk control activities, analysing established and
expected controls, and other activities in the area of FMC. A report on the study trip should be
delivered.
Benchmarks: a study visit programme provided, up to 6 participants confirmed, report on the
study tour provided.
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When performing the aforementioned activities the experts should follow the indicative work
schedule:
Date/Duration
Month 1
Activity
Activity 1.1.
Month 1 – Month 3
Activity 1.2.
Month 3
Activity 1.3.
Month 4
Activity 2.1.
Activity 2.2.
Month 5
Activity 2.3.
Activity 2.4.
Month 6
Activity 2.5.
Activity 3.1.
Activity 3.2.
Activity 3.3.
Output
Report analysing the current
situation and including
recommendations for
improvement prepared
All business
processes/procedures and
controls within
processes/procedures
documented (descriptions, flowcharts etc.)
Descriptions of all business
processes and audit trails
compiled into Book/Map of
business processes
Report on the analysis and
assessment of risks prepared,
Risk registry created
Risk Management Strategy
prepared
Report on the analysis of
existing and expected controls
within business processes
prepared
Plan for the elimination of
internal control weaknesses
prepared
Draft of the annual report on
FMC prepared
Training programme outline
prepared.
Workshop descriptions
prepared, implementation dates
and list of participants for
training events confirmed.
Workshop handouts and
presentations provided. Staff
trained.
Study visit programme provided.
up to 6 participants confirmed.
Report on the study tour
provided.
TOTAL working days
3.5
Input (Working days)
Two experts in total
of 8 working days
Two experts in total
of 75 working days
Two experts in total
of 4 working days
Two experts in total
of 15 working days
Two experts in total
of 20 working days
Two experts in total
of 15 working days
Two experts in total
of 8 working days
Two experts in total
of 4 working days
Three experts in total
of 21 working days
170 working days
Means/ Input from the MS Partner Administration:
The project implementation requires participation of a key expert and a number of short term
experts.
3.5.1 Profile and tasks of the Project Leader
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Project Leader
One of the short term experts defined in section 3.5.2 will act as Project Leader and, along with
the work days allocated to her/him as a short term expert, s/he will also be awarded 12 work
days over 6 months to work as a Project Leader.
The team leader should have the following profile:
- University degree in a relevant field
- Fluency in both written and spoken English
- Computer literacy
- Good communication skills
Team Leader’s tasks:
In addition to the task performed in course of the activities, the Project Leader shall execute
the following tasks:
- oversee the implementation of the project to ensure that all support from the
management and staff of the Member State side is available
- will co-manage the implementation of the Project with the Project Leader from the
Beneficiary Country
- provide efficient leadership of the project
3.5.2 Profile and tasks of the short-term experts
Short term experts (170 work days over 6 months)
The experts should be civil servants/public officials of the relevant MS administration. The
project implementation requires participation of minimum 6 experts, although a MS can offer
more experts.
The short term experts should have the following profile:
Common requirements for all experts:
- fluency in both written and spoken English
- computer literacy
- good communication, training and dissemination skills.
Expert 1 and 2 (Component 1)
- University degree in a relevant field
- At least 5 years of experience in the field of public internal financial control
- In depth knowledge of the field of financial management and control, especially of
description of processes, preparation of procedures and audit trails
Expert 3 and 4 (Component 2 and 3)
- University degree in a relevant field
- At least 5 years of experience in the field of public internal financial control
- In depth knowledge of the field of financial management and control, especially in risk
analysis and management and in setting up check lists and control methods
Expert 5 and 6 (Component 3)
- University degree in a relevant field
- At least 5 years of experience in the field of public internal financial control
- Experience in planning and delivering of training in the field of PIFC.
4.
Institutional Framework
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The main beneficiary institution of the project will be Ministry of Finance, State Treasury,
responsible for budget preparation and consolidation, budget execution, state accounting,
public debt management as well as the affairs of financial management of European Union aid
funds through the National fund.
Two Steering Committee meetings will be held for the purpose of reviewing the progress made
under the project as well as to discuss results achieved and/or problems occurred. The first
Steering Committee meeting will be held during the third month of project activities
implementation in order to discuss and comment the draft start-up report. The second Steering
Committee meeting will be organised during the last month of the implementation period to
discuss the draft final report.
It should be noted that the participation of the Member State Project Leader in Steering
Committees meetings have to be combined with expert missions, in case the Member State
Project Leader is also a short-term expert in the twinning light project. If the Member State
Project Leader is not short-term expert in the twinning light project then his visits to Croatia,
(one visit every three months) as part of his overall task to ensure coordination and political
steering of the project, should be organised at the same time than the two Steering Committee
meetings of the project.
The exact participants of the monitoring meetings will be defined during the implementation of
the project, but will at least include the following members:





BC Project Leader
MS Project Leader
CFCA Project Manager
ECD Task Manager
CODEF Sector Manager
5.
Budget
The maximum total budget for this project is 230.000 EUR.
An allocation of up to 7% from the amount will be used to cover interpretation and translation
costs. Interpretation costs will be reimbursed from the budget only for the purposes of
workshops and seminars.
5.1.
Beneficiary’s contribution
The beneficiary will ensure the availability of necessary staff of the Croatian State Treasury.
The beneficiaries are committed to provide all necessary infrastructure such as office space
and desktop computers with internet connection for MS experts, venue for holding seminars
and workshops, and to ensure the necessary local staff/experts input.
6.
Implementation Arrangements
6.1
Implementing Agency responsible for tendering, contracting and accounting
Central Finance and Contracting Agency
Ulica grada Vukovara 284
HR – 10000 Zagreb
Mrs. Marija Tufekčić, Director of the CFCA
Phone:+ 385 1 4591 245
Fax: +385 1 4591 075
9
E-mail: [email protected]
Twinning Administrative Office
Ulica grada Vukovara 284
HR - 10000 Zagreb
Contact: Ms Štefica Belčić
Phone: +385 1 4591 060
Fax: + 385 1 4591 075
E-mail: [email protected]
6.2
Main counterpart in the BC, including contact person and contact details.
BC Project leader
Ms Ivana Jakir-Bajo, Director for the State Budget Execution
Ministry of Finance
State Treasury
Katančičeva 5
HR - 10000 Zagreb
Phone: +385 1 4591 059
Fax: + 385 1 4591 368
E-mail: [email protected]
Component 1:
Mirela Zagorac – Head of Section for Financial Analyses of Budget Execution
Phone: +385 1 4591 381
E-mail: [email protected]
Component 2:
Mirela Kovač – Expert Associate (Section for Financial Analyses of Budget Execution)
Phone: +385 1 4591 023
E-mail: [email protected]
Component 3:
Ana Michieli - Head of Section for Fiscal Impact Assessment and Budget Analyses
Phone: +385 1 4591 317
E-mail: [email protected]
6.3
Contracts
Twinning light contract in the amount of 230.000 EUR
6.4 Reporting
 Content
The Start-up report will cover the first two months of contract and will be submitted during the
third month:
- Clearly define the aims and purpose of the aid provided by the project,
- Give detailed description of the content of particular parts of the project,
- Work out in detail the activities carried out and the results achieved,
- Work out in detail all modifications agreed with the beneficiary institution,
- Review difficulties met during the implementation of the project and measures that were
undertaken for their removal,
- Provide all findings obtained in the meanwhile and preliminary conclusions and
- Contain a general plan of activities for implementation of the remaining duration of the
project
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The Final Report shall be submitted within three months upon the completion of the project
activities and in any case within the legal duration of the project, and it should contain the
following:
- Complete review of all activities carried out by MS experts during the implementation of
the project,
- Achieved progress concerning each activity,
- Summary of all project results, with particular emphasis on mandatory results,
- Estimation of the project impact compared with the project aims and measures of the
achieved progress,
- Identification of all important problems met during the implementation of the contract and
solutions that have been applied,
- Lessons drawn from the project and
- Recommendations for further steps in future projects
Reports shall be submitted to the Ministry of Finance – State Treasury, the Central Finance and
Contracting Agency and the EC Delegation in Croatia in a form of 2 hard copies, and in an
electronic version on CD. All reports should be written in English. The final report shall be
translated into Croatian.
The Reports will have to be jointly signed by both Project Leaders.
6.5 Language
Working language and the language of all reports is English. However for the workshops and
seminars involving other participants than core MS and BC experts, interpretation can be
provided and this is to be decided on a case by case basis.
7.
Implementation Schedule (indicative)
7.1
Launching of the call for proposals: July 2008
7.2
Start of project activities
January 2009
7.3
Project completion (Indicate month and year)
October 2009
7.4
Duration of the implementation period (number of months)
9 months (6 months for project activities and 3 months for starting/wrapping up)
8.
Sustainability
Through the development of operating processes and procedures, risk analysis, audit trails and
other elements, a comprehensive system of public internal financial control within the State
Treasury will be established, which will increase efficiency of using budget funds by the budget
users in achieving their goals. By increasing transparency the perception of wider public
regarding efficiency of civil service will be improved.
9.
Crosscutting issues
Based on the fundamental principles of promoting equality and combating discrimination,
participation in the project will be guaranteed on the basis of equal access regardless of sex,
racial or ethnic origin, religion or belief, disability, age or sexual orientation.
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The project does not directly involve activities with an environmental impact.
10.
Conditionality and sequencing
Not applicable.
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ANNEXES TO PROJECT FICHE
Annex I.
Annex II.
Annex III.
Logical framework matrix in standard format
Organisational chart of the State Treasury
Law on Public Internal Financial Control
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LOGICAL FRAMEWORK MATRIX
Programme name and number
LOGFRAME PLANNING MATRIX FOR Project:
[Cris number]
Phare 2006
DEVELOPING PUBLIC INTERNAL FINANCIAL
CONTROL IN THE STATE TREASURY
Contracting period expires:
Disbursement period expires:
30 November 2008
30 November 2011
Total budget: 230.000 €
Phare budget: 230.000 €
Objectively Verifiable Indicators
Sources of Verification
- increased efficiency of using budget funds by - European commission annual
the budget users in achieving their goals
reports
- improved perception of wider public Internal Audit reports
regarding efficiency of civil service
Information bulletins for wider
public
Ministry of Finance statistical
reports
Ministry of Finance of the Republic of Croatia, State Treasury
Overall objective
Developing
a
more
efficient,
accountable and better-functioning
public internal financial control system
in the State Treasury in compliance with
international
standards
and
EU
practices; such a public internal
financial control system will enable
public finance in Croatia to become
more efficient and transparent.
Project purpose
Objectively Verifiable Indicators
The development of operating processes - operating processes and procedures, risk
and procedures, risk analysis, audit trails
analysis, audit trails developed
and other elements necessary for the - training and education for all Treasury
establishment of a comprehensive
staff provided
system of public internal financial
control within the State Treasury.
Results
Objectively Verifiable Indicators
Component 1: Describing business
processes and procedures
1. A Report analysing the current - Number of described business processes and
situation
and
including
the audit trails
recommendations for improvement
Sources of Verification
- Book/Map of business
processes
- Annual report on financial
management and control
- the Risk Registry
- Risk management strategy
- Final Project Report
- other reports
Sources of Verification
-
Assumptions
Staff of State Treasury is fully available
for project implementation.
Assumptions
Staff of State Treasury is fully available
for project implementation.
Report analysing the current
situation
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2. Compiled descriptions of all
business processes and audit trails
into the Book/Map of business
processes
Component 2: Risk management
3. Defined business risks that need to
be managed (Risk Registry)
4. Risk
Management
Strategy
developed
5. Analysis of existing and expected
controls within business processes
carried out
6. Plan for the elimination of internal
control weaknesses
7. Draft annual report on financial
management and control
- Number of defined business risks
3.
-
The Risk Registry
-
Risk management strategy
A report on the conducted
analysis of existing and
expected controls
A report identifying internal
control weaknesses and
giving recommendations for
improvement
Annual report on financial
management and control
- A report identifying internal control
weaknesses and giving recommendations for
improvement written
Activities
Means
Component 1: Describing business Twinning light contract
processes and procedures
2.
Book/Map of business
processes
- Number of compared existing and expected
controls
Component 3: Training of the
Treasury staff
8. Staff
trained
in
financial
management and control through
Number of Treasury staff trained and educated
workshops and a study visit
1.
-
-
-
Midterm Report, Final
Project Report
Specification of costs
230.000 €
Assumptions
Arrangement to manage the project in
place and functioning effectively.
to prepare a report analysing the
current situation
to
describe
business
processes/procedures and define
audit trail
to supervise process mapping
Component 2: Risk management
4. to provide support to the State
Treasury staff in identifying
significant risks in business
processes that need to be managed
(Risk Registry)
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5.
6.
7.
8.
to develop risk management
strategy
to conduct an analysis of the
existing / established and expected /
needed controls within business
processes
to develop a plan for the elimination
of internal control weaknesses
to draft an annual report on
financial management and control
Component 3: Training
Treasury staff
of
the
9.
to provide training for staff in
financial management and control
10. workshops
11. study visit
Preconditions
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