Εσωτερικός έλεγχος στο δημόσιο τομέα: η περίπτωση του ΕΦΚΑ
KeywordsΕλεγκτική (Λογιστική) ; Εσωτερικός έλεγχος ; Δημόσιος τομέας ; Έρευνα ; Ενιαίος Φορέας Κοινωνικής Ασφάλισης (Ε.Φ.Κ.Α.)
As of 2008 Greece is facing a severe a prolonged financial crisis. The 1st MoU in May 2010 lead to a steep economic adjustment of our economy and also made it imperative to implement a long-term plan to restructure the Greek economy, part of which is the modernization of the Public Administration. As a result, a major effort has been made in recent years to adopt an integrated institutional framework of standards and principles under which Public Administrations should operate in order to avoid corruption and mismanagement in public money. The effort to establish an internal control framework under which Greek State should regulate in order to comply with European public governance standards follows the official international practices as described in the Institute of Internal Auditor's Manual. The first results show a positive sign in dealing with corruption cases. Internal control (strengthen from internal control systems) improves risk management, human resources utilization, regulatory compliance and governance in an economical and cost-effective manner. Under law 4387/2016 EFKA was created. Under EFKA all former main public pension funds were merged. EFKA will be an economic unit, complex in terms of subject, with a variety of specialized operating segments, whose work will be developed in several decentralized areas and will employ a large number of employees. Therefore, an internal system control will ensure the implementation of the Management's objectives and decisions. Up to the drafting of this work, EFKA had not adopt an organizational chart and in conjunction with the transition period under which will operate initially the weaknesses, errors and omissions that have been "inherited" in the newly established body are highlighted. It is vital to address these issues in order to achieve balance between the economic viability and the adequacy of the social protection of our country's social security system. Given the timing of the EFKA creation, the conclusions drawn from this work could be taken into account for the adoption and development of a proper internal control system for "shielding" EFKA and therefore achieving its mission. The success of requires change of culture and also review/change of the current situation. This work aims in identifying the need for internal control and its systems, as it is perceived in employees' consciousness. It presents the current situation in EFKA as regards the organizational / administrative structure and internal audit. The main conclusions for this research are summarized below: For former public pension funds, the lack of financial statements, the failure to keep assets registry (as a result of the inadequacy of the accounting system), the existence of cases of mismanagement, the absence of job descriptions and tasks and the overlapping of responsibilities are the main dysfunctional factors that highlight the inefficiency of internal control systems. Generally, internal control is minimal, although the participants consider it to be very important. The situation was similar to the former public pension funds which also lacked a well-organized and clearly defined internal control system and a relevant department to assess the adequacy, effectiveness and efficiency of the internal control system. Although EFKA has mechanisms of financial and administrative control, as well as regulatory compliance mechanisms, they are inadequate. The precarious management of the survival of the Greek Public Pension System, before and after the merger of Public Pension Funds into a single entity, essentially minimizes the setting of strategic objectives, and planning at all levels of administration. More generally, for Public Administration, it is imperative, especially in the current period of the ongoing economic crisis, to operate within a sound framework of rational and good governance. The political system of the past decades has accepted a system of customer relations in the country's governance by not taking measures to restore the competitiveness of the economy. It established the practice of high budget deficits, tolerance of delinquency and wastage of public money, concealing the real facts.