1. 28th Conference of Directors of Paying agencies Namur, 27 to 29 October 2010 Belgian organisation and introduction to Workshop 1 organised by the Walloon Paying Agency : « Financial systems used by the Paying Agencies »

2. 27 October 20102 Introduction 1. Presentation of the Walloon paying agency 2. Walloon Paying Agency Agreement : accreditation criterias 3. Payment and recovery procedures 4. Re-engineering of the Paying agency financial data processing 5. Introduction to Workshop 1 Content of the presentation

3. « BIRB » (« Belgian Intervention and Refund Board ») « Flemish PA » « Walloon PA » ==> Belgian Coordinating body Introduction : 3 Paying agencies in Belgium

4. 27 October 20104 1. Presentation of the Walloon Paying Agency

5. 27 October 20105 Organisational chart

6. 27 October 20106 2. Walloon Paying Agency Agreement : Accreditation criteria

7. 27 October 20107 2.1. Internal environment Organisational structure which provides a clearly separation of the three functions : authorization- control, execution of payments and accounting Human-resources management Tasks delegation with written protocols (except for payments)

8. 27 October 20108 2.2. Control activities Procedures for authorizing claims Procedures for payment Procedures for accounting Procedures for debts Audit trail

9. 27 October 20109 2.3. Information and communication Ensure the communication to the Commission (monthly, quarterly and annual declarations …) Information systems security (international standards ISO …)

10. 27 October 201010 2.4. Monitoring Ongoing monitoring via internal control activities Separate evaluations via an internal audit service

11. 3. Payment and recovery procedures

12. 27 October 201012 3.1. Payments and recovery figures Number of « registrations » in X-Table : 128.535 EAGF « net payments » : 16/10/2008 to 15/10/2009

13. 27 October 201013 EAFRD « net payments » : 16/10/2008 to 15/10/2009

14. 27 October 201014 The origin of the applicants

15. 27 October 201015 Recoveries -Amount recoveries in 2009 : 318.598,97 € -44% compensations with payments and 56% reimbursements -700 applicants assign their payments to creditors

16. 27 October 201016 Technical services : Calculation, control and authorization “SYSTEME GENERAL DE PAIEMENT” ("SGP): Data exchange interface “AXI-FINANCE” : Accounting software X- TABLE T104 Debtors ledger DATA ENTRY FOR PAYMENTS AND X-TABLE ACCOUNTING CONFIRMATION OF PAYMENTS AND RECOVERIES REPORTING TO EUROPEAN COMMISSION 3.2. Payments - Separation of the three payment functions

17. 27 October 201017 The execution of these tasks needs : Accounting programme of general company type (double-entry "debit/credit" accounting) Agreement with the bank for on line payment transfer orders Credit line : 350.000.000 €

18. 27 October 201018 3.3. Recovery procedure - Debtors management Technical ServicesAccounting Service Formal notification to the debtors Sending of the irregularity to the « Système général de payement » (negative lines of premium) Booking of the irregularity in « AXI » Follow up of the debtors : reminders (calculation of the amount of interests), contacts with lawyers Compensations

19. 4. Re-engineering of the PA financial data processing

20. 27 October 201020 4.1. Current PA Financial data processing “AXI-FINANCE”  Accounting software “Système général de paiement” (“SGP”)  General system of payments “TDC” (“Tableau des Croix”)  X-Table

21. 27 October 201021 4.2. Disadvantages of the current PA financial data processing Multiple costly specific adaptations No internal data-processing assistance European accounting >< double-entry (debit/credit accounting) Specific European reports (T104) No automatic debtors management

22. 27 October 201022 A management information system Flexible, able to face up changes User-friendly For all financial flows of the PA 4.3. Development of an internal accounting and budgetary software

23. 5. Introduction to Workshop 1: “Financial systems used by the Paying Agencies”

24. 27 October 201024 Analyse of the 26 questionnaires completed by the Paying agencies Presentation of the results Analyse and discussion about three additional questions Presentation of the conclusions in plenary session 5 – 29 October 2010 5.1. Programme of the Workshop

25. 27 October 201025 THANK YOU FOR YOUR ATTENTION ! LEPAGE Mélanie