Development Plans and Reporting
All budget users are obliged to plan for activities aimed at the financial management and control establishment and development, taking into account the Weaknesses and Irregularitites Removal Plan (annexed to the Fiscal Responsibility Statment) and the production of the Financial Management and Control Establishment and Development Plan.
The second-level budget users per the organisational classification (agencies, centres, etc.), budget users of local and regional self-government units (health, education, culture, social welfare, etc. institutions), towns with less than 35,000 population and municipalities are only obliged to produce their Weaknesses and Irregularities Removal Plan (annexed to the Fiscal Responsibility Statement), which at the same time represents a planning document for their financial management and control development. At this stage of financial management and control development, they are expected to meet minimum requirements in the area of financial management and control of significance for securing fiscal responsibility.
In addition to their Weaknesses and Irregularities Removal Plans, larger budget users, chiefly the first-level budget users per organisational classification (ministries and other central state administraion bodies), counties, county centres, large towns with more than 35,000 population and extra-budgetary users of the state budget are also obliged to produce their Financial Management and Control Establishment and Development Plans founded upon a broader asessment of the financial management and control system.
In addition to meeting the minimum requirements to secure fiscal responsibility, they are expected to develop the financial management and control system in broader terms. This especially goes for their cooperation with budget users from within their systems, which is specifically important for the strategic planning development, the development of an accountability system and better coordination of activities between affiliated institutions.
At this stage of the financial management and control system development, the Questionnaire for Fiscal Responsibility is a vehicles that budget users use to report on the level of the development of financial management and control they achieved in the areas of budget/finacial plan planning and execution, public procurement, accounting and reporting, with an emphasis on the observance of laws and regulations.
The ministries, other central state administration bodies, counites, county cetres, large towns with more than 35,000 population and extra-budgetary users of state budget report on the functioning of their financial management and control systems by submitting their Annual Financial Management and Control System Report (AR-FMC form) in order to evaluate the system.