Central Harmonisation Department

The duties and responsibilities of the Central Harmonization Department (DHC) are:



  • Development and implementation of strategic policies and documents for the development of financial management and control, and internal audit, in accordance with internationally accepted standards and EU good practices;


  • Drafting of primary legislation and sub-legal acts, manuals, guidelines and methodology for financial management and control, and internal audit;


  • Development of training programs in the field of financial management and control and organization of trainings;


  • Development and administration of national policies for the training, certification and continuous professional development of internal auditors, in line with international practices in the field of internal audit; as well as for the organization of trainings;


  • Providing consultations to managers and internal auditors of public sector entities in the area of financial management and control and internal audit;


  • Monitoring and evaluation of financial management and control systems in order to collect information to improve the legal framework and methodology;


  • Development and implementation of the quality assurance methodology for internal audit;


  • Monitoring and quality control, where the Central Harmonization Unit has to be provided with access to all necessary documents of public entities;


  • Establishment and maintaining of a register of certified internal auditors, internal audit units, internal audit plans, and other relevant data;


  • Preparation of a consolidated annual report on the functioning of the system of internal control of public finances in public sector entities based on annual reports received from public sector entities and on the basis of monitoring results;


  • Cooperation with institutions inside and outside the Republic of Kosovo regarding financial management and control systems, internal and external audit, and sharing of information related to the development of these areas in the public sector of Kosovo.


  • The Director of the Central Harmonization Unit submits draft strategies, policy documents, sub-legal act, training programs and, methodology guidelines, to the Minister of Finance for approval.


  • Cooperation between the Ministry of Finance and other entities providing training is regulated by a Cooperation Agreement.



  • The following Divisions are part of this Department:


  • The Central Harmonization  Division for Internal Audit; and
  • The Central Harmonization Division for Financial Management and Control.