Presentation on theme: "European Social Fund Technical Meeting 11.12.2009 Closure 2000-06: Winding-up declaration Commission Audit Approach Mark Schelfhout DG EMPL/I/4."— Presentation transcript:
European Social Fund Technical Meeting Closure : Winding-up declaration Commission Audit Approach Mark Schelfhout DG EMPL/I/4
European Social Fund Audit of W-U Declaration Content: Current state of play; Analysis of the W-U declaration; Risk assessment criteria; On-the-spot work; Standard conclusions and follow-up procedures; Questions/observations.
European Social Fund Current State of play Enquiry Planning Memorandum for closure of Assistance finalised; 2009 country fiches to include: Results of EC audits; Results of ECA audits; Results of Article 13 reports; Results of national audit reports; Information from co-ordination meetings; Existence of a Contract of Confidence.
European Social Fund Analysis of the W-U Declaration Admissibility check including blocking factors; Quality review checklist – 7 sections: Basic requirements of the declaration; System audits; Sample checks; Work carried out by the W-U body; Audits by other national or Community bodies; Frequency of errors and irregularities; Analysis of observations and conclusion.
European Social Fund Risk Assessment Criteria Comparison between W-U declaration and country fiche; Risk assessment on each section; Risk criteria vary from High, Medium, Low and Very Low residual risk Overall assessment on the basis of total outcome of each section combined with Auditors judgement.
European Social Fund On-the-spot work Focus on winding-up activities; Verification of: Quality, quantity and completeness of procedures; Coherence between findings and conclusions; Correct identification of basis for conclusion; Correct identification of detail of irregularities; Correct assessment of financial impact; In principle, NO audit of MCS of MA/PA
European Social Fund Standard conclusions and follow-up procedures Unqualified opinion: the W-U declaration is accepted; Qualified opinion: Open issues/questions to be resolved; Extra work to be performed; Financial corrections on flat-rate basis may be applied; Adverse opinion: Extra work to be performed; Financial corrections on flat-rate basis may be applied;