AFCOS is systematized as an internal unit within the Ministry of Finance outside the sector and the Secretariat under the direct authority of the Minister of Finance.

The tasks within the competence of AFCOS are carried out within three narrower internal units, namely:

1.   Group for the Selection of Reported Irregularities and Risk Management,

2.   Group for Dealing with Reported Irregularities and Suspected Fraud and,

3.   Group for Study and Analytical Affairs.

The Group for the Selection of Reported Irregularities and Risk Management performs tasks related to:

• selection of reported irregularities;

• proposing the initiation of administrative checks and, if necessary, participating in them;

• analysis and risk management;

• developing and updating a methodology for managing risks related to the occurrence of irregularities and fraud in dealing with European Union funds;

• developing and updating procedures for the management of reported irregularities;

• maintaining a register of reported and confirmed irregularities and a register of investigations and legal proceedings in relation to cases of suspected fraud in the handling of European Union funds;

• reporting to OLAF via the Irregularity Management System (IMS);

• identifying weaknesses in national systems for managing European Union funds and preparing proposals for their elimination.

The Group for Dealing with Reported Irregularities and Suspected Fraud performs tasks related to:

• coordination of legal, operational and technical cooperation, as well as the exchange of data on irregularities and cases of suspected fraud with the competent institutions of the Republic of Serbia, as well as with OLAF and other competent institutions of the European Commission;

• organizing and/or conducting administrative checks of reported irregularities and suspected fraud;

• collecting information for initiating procedures by the competent institutions to sanction irregularities and abuse in the handling of European Union funds;

• providing expert and logistical support to the competent institutions of the Republic of Serbia and/or OLAF in conducting their investigations/checks and, if necessary, participating in them;

•   identifying weaknesses in national systems for managing EU funds;

• monitoring the progress of investigations and legal proceedings in relation to cases of suspected fraud in dealing with EU funds and reporting them to OLAF;

• developing and updating procedures in dealing with reported irregularities;

• conducting training, with the aim of protecting the financial interests of the European Union and preparing information and reports within the group’s competence.

The Group for Study and Analytical Affairs carries out tasks related to:

• coordinating activities with relevant institutions regarding the harmonisation of national regulations with EU regulations regarding the protection of the financial interests of the European Union;

• preparation of national strategic documents and action plans for combating fraud and the management of irregularities in order to protect the financial interests of the European Union;

• monitoring the implementation of the accompanying action plans of the strategic documents;

• preparation and preparation of reports on the implementation of activities from strategic documents and reports on activities in order to protect the financial resources of the European Union in the Republic of Serbia;

• organization of meetings of the AFCOS Network;

• preparation of training needs analysis, as well as organization and implementation of training in order to protect the financial interests of the European Union;

• preparation of materials and reports for participation in relevant negotiating groups of the Republic of Serbia in the process of negotiations on accession to the European Union;

• preparing and drafting opinions and reports at the request of the Secretariat of the Ministry and preparing information and reports within the competence of the group.