2010 ilerleme raporu - Avrupa Birliği Bakanlığı

Conclusion
Turkey’s alignment with the EU’s common foreign and security policy has continued. Turkey
has sought dialogue and consultation with the EU on various foreign policy issues. Through
its ‘zero problems with neighbours’ policy Turkey made efforts to normalise relations with its
neighbouring countries such as Greece and Armenia (see section 2.3 — Regional issues and
international obligations), Iraq, including the Kurdish regional government, and Syria.
Relations with Israel have significantly deteriorated. Turkey is contributing substantially to
the CSDP and seeking greater involvement in CSDP activities. The issue of EU-NATO
cooperation that would involve all EU Member States beyond the 'Berlin plus arrangements'
remains to be resolved. Turkey has not aligned itself with the EU position on membership of
the Wassenaar Arrangement.
4.32. Chapter 32: Financial control
There has been limited progress on public internal financial control (PIFC), where
alignment with the acquis is advanced. Budget spending units started to submit their action
plans for harmonisation with public internal control standards to the central harmonisation
unit for financial management and control (CHU-FMC), in line with the guide published last
year.
The 2002 public internal financial control (PIFC) policy paper and the related action plan
remain to be updated, following which the Public Financial Management and Control Law
(PFMCL) will have to be amended. These documents will have to address the issues of
managerial accountability, delineation of control, audit and inspection functions, as well as
the establishment of a permanent central harmonisation unit for internal audit (CHU-IA). The
location of the CHU-IA is crucial to ensure that the modern public internal audit profession
can develop under optimum conditions. The steering role of the Ministry of Finance in the
reform process needs to be further reinforced.
No progress can be reported in the area of external audit. The revised law on the Turkish
Court of Accounts has been pending in parliament since 2005. This law is to provide the
institution with the legal and structural bases for its extended mandate and to align audit
practices with relevant international standards.
Some progress can be reported on protection of the EU’s financial interests. There has been
good operational cooperation between the European Anti-fraud Office (OLAF) and the Prime
Ministerial Inspection Board (PMIB) and the other relevant institutions in assessments and
investigations of suspected fraud cases. In December 2009 a circular issued by the Prime
Minister’s Office formally appointed the PMIB as the permanent body responsible for
cooperation with OLAF and coordination of the fight against fraud (AFCOS). The strategy for
improving transparency and combating corruption was adopted in February 2010. Further
efforts are needed to ensure the operational independence of the AFCOS in reporting and
carrying out its tasks as well as to establish a network to operate horizontally in addressing
prevention, detection and follow-up issues.
There have been no developments concerning implementation of the Convention on the
protection of the European Communities’ financial interests (PIF Convention) and its
Protocols. The level of monitoring of the actual implementation of the Convention by the
Turkish authorities remains low. Preparations are moderately advanced in this area.
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