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Cyprus - Strengthening of the institutional and administrative capacities


Short-term priorities:

  • Measures to complete the legislative framework for internal and external financial control;
  • Establishment of a central organisation within the government for harmonising internal audit and control functions;
  • Creation of internal audit and control units in spending centres;
  • Introduction of "functional independence" for national internal controllers and auditors at both central and decentralised levels;
  • Issue of an audit manual;
  • Access to data on per capita GDP in accordance with EU methodology.

Assessment (November 2001)

The review of the system for the internal financial control of tax revenue has begun. A manual, a charter and a strategic audit plan are being prepared. The internal and external control systems are more or less in line with the acquis. Cyprus is making progress in implementing the European System of Accounts.

Assessment (October 2002)

These priorities have not been assessed. The section on the Partnership for accession in the 2002 report focuses on issues which require more work in order to prepare Cyprus for accession.

Assessment (November 2003)

Please refer to the fact sheets on the adoption of the Community acquis.

Medium-term priorities:

  • Strengthening of public financial control functions through the provision of adequate staff, training and equipment.

Assessment (November 2001)

This priority has been achieved.

Assessment (November 2003)

Please refer to the fact sheets on the adoption of the Community acquis.

Following the signing of the Accession Treaty on 16 April 2003, Cyprus, the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovakia and Slovenia acceded to the European Union on 1 May 2004.


Decision 2000/248/EC of 20.03.2000
Official Journal L 78, 29.03.2000

Commission report COM(2001) 700 final - SEC(2001) 1745
Not published in the Official Journal

Commission report COM(2002) 700 final - SEC(2002) 1401
Not published in the Official Journal

Commission Report COM(2003) 675 final - SEC(2003) 1202
Not published in the Official Journal

Treaty of Accession to the European Union [Official Journal L 236 of 23.09.2003]

This summary is for information only and is not designed to interpret or replace the reference document.

Last updated: 19.11.2004
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