2 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.
3 Current State of playEnquiry 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.
4 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.
5 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 riskOverall assessment on the basis of total outcome of each section combined with Auditor’s judgement.
6 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
7 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: