Regional Policy - European Commission

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Regional Policy - European Commission
2014-2020
Management
and control
systems
Franck Sébert, DG Regional and Urban Policy,
Head of Unit C1
SEVENTEENTH MEETING OF THE EXPERT GROUP ON DELEGATED AND
IMPLEMENTING ACTS FOR THE EUROPEAN STRUCTURAL AND INVESTMENT
FUNDS – 4 October 2013
Regional
Policy
1
Outline
Draft Implementing Acts
Designation of Managing and Certifying Authorities
(Article 113 bis of CPR; Fiche 17 C):
• Model for description of functions and
procedures in place for the MA and CA
• Model for the report and the opinion of the
Audit Authority
Model for the management declaration (Article 114
of CPR; Fiche 17 A)
Models for the audit strategy, control report and
audit opinion (Article 116 of CPR; Fiche 17 A)
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Regional
Policy
Model for description of functions and
procedures in place for the MA and CA
• Follows the structure of the model
defined for 2007-2013 (Annex XII of R.
1828/2006),
• adapted to cover the designation criteria
defined in Annex XX of the CPR.
• Does not cover Intermediate Bodies or
Audit Authority.
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Regional
Policy
Model for description of functions and
procedures in place for the MA and CA
1. GENERAL
1.1. Information submitted by:
1.2. The information provided describes the
situation on: (dd/mm/yy)
1.3. System structure
2. MANAGING AUTHORITY
2.1. Managing authority and its main functions
2.2. Organisation and procedures of the managing
authority
2.3. Audit Trail
Regional
Policy
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Model for description of functions and
procedures in place for the MA and CA
2.6. Irregularities and recoveries
3. CERTIFYING AUTHORITY
3.1. Certifying authority and its main functions
3.2. Organisation of the certifying authority
3.3. Certification of statements of expenditure
3.4. Accounting system and accounts
3.5. Recoveries
4. INFORMATION SYSTEM
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Regional
Policy
Model for description of functions and
procedures in place for the MA and CA
No systematic transmission of these documents to
the European Commission.
For programmes > EUR 250 million:
transmission is done upon EC request
or
on a voluntary basis at the initiative of the MS if
there are significant changes in the functions /
MCS compared to the previous period.
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Regional
Policy
Model for the report and the opinion
of the Audit Authority for the
designation of MA and CA
The report follows the structure of the
model defined for 2007-2013 (EC guidance
document).
1. Introduction
2. Methodology and scope of the work
3. Results of assessment for each authority/body
/system
4. Overall conclusion
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Regional
Policy
Model for the report and the opinion
of the Audit Authority for the
designation of MA and CA
• The opinion follows the structure of the
model set out for 2007-2013 (Annex XIII
of R.1828/2006), adding the possibility
for an emphasis of matter.
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Regional
Policy
Model for the report and the opinion
of the Audit Authority
Types of audit opinion:
• Unqualified => Designation can go ahead;
• Qualified => Actions need to be taken by the
MS before notifying the designation to the EC;
• Adverse => Designation cannot go ahead.
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Regional
Policy
Model for the management declaration
(Article 114 of CPR; Fiche 17 A)
Models for the audit strategy, control
report and audit opinion (Article 116 of
CPR; Fiche 17 A)
Main differences from the text presented on 16
July.
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Regional
Policy
Thank you for your attention!
Regional
Policy

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