In the period from the 28^th of September till the 3^rd of October 2009 a group of specialists of the MainCRO of Ukraine, the State Treasury of Ukraine and the Ministry of Finance of Ukraine went on a study tour to France at invitation of General Financial Inspector and Coordinator ADETEF on Ukraine Ms Daniele Lajoumard.

The visit of the Ukrainian delegation was dedicated to the theme: “Internal control and internal audit in ministries: experience of France”. In this regard very interesting and productive meetings with specialists of Budget Directorate, General State Finance Directorate and General Secretariat of the Ministry of Budget, State Accounts, Civil Service and State Reform of France, General Directorate of Juridical Youth Protection of the Ministry of Justice, Ministry of Internal Affairs France, General Financial Inspection of the Ministry of Economy, Finance and Employment of France and also with officials of ADETEF were conducted.

The Ukrainian delegation marked the process of the reformation of the system of Public Internal Financial Control in Ukraine has a lot of traits inherent to France.

Traditionally the culture of inspection existed in France. But due to the EU requirements, needs of having certified state accounts and with Organic Law (Budget Code) coming into force in 2005 internal accounting control, internal budget control and internal audit began to be introduced here.

In France internal control is understood as an activity, connected with risks management. This activity foresees processes cartography, risks definition on its basis, their assessment, and development and taking measures for minimization of system defects.

Internal budget control in France is implemented by the way of pilots during which drafts of normative-legal acts on this matter are “polished”.

General Financial Inspection takes an active part in internal control and internal audit implementation, and internal auditors of the ministry are first of all formed from among yesterday’s inspectors.

Financial committees which consider cost-estimates, plans and so on are established along with implementing internal budget control in ministries. These committees consist of General Secretary of the Ministry, Director of the Finance Department, and General Directors of establishments of the Ministry, Financial Controller of the Budget Department of the Ministry of Economy, Finance and Employment. The latter ones are less engaged in authorizing payments, their mission is transferred to the beginning of the budget process. Margin sizes of transactions, which are signed by financial controllers of the Ministry of Finance, are increased on the average tenfold due to introduction of internal budget control (the Ministry of Culture, the Ministry of Defence, and the Ministry of Labour). At the same time, political agreement was reached in France that as long as there is a position of the Minister of Finance responsible for the quality of the budget report before parliament he has the right to have financial controllers in every ministry.