The spending agencies have less authority to execute the budget.

The spending agency now does not have the authority to authorize payments.

Previously budget officers, who worked in spending agencies, were part of the financial service units within each spending agency, but now they will be employees of Ministry of Treasury and Finance.

The PFMC Law does not require each public administration to establish an internal audit unit within its administration, like it was before.

According to the PFMC Law stating the financial control framework of the public expenditure, processing controls are made in two different levels: the internal control system and internal audit.