The Internal Control Unit of the Ministry of Education, Culture, Sport and Youth has been fully operational since 23.4.2014, following a Council of Ministers decision No. 75.481/dated 10/7/2013 (Control Mechanisms of the Public Sector).
On the basis of the Council of Ministers decision No. 81.770 B/dated 12.12.2016 the operating framework of all Internal Control Units has been revised through “The Three Lines of Defence model”. According to the provisions of the Council of Ministers’ Decision and Article 80 (2) of the Law which provides for the Fiscal Responsibility and Financial Framework (N.20 (I) / 2014), the Control Unit reports directly and is accountable only to the Minister of Education, Culture, Youth and Sport.
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