1. Financial Institute for Regional Development, PI Understanding the roles and functions of Certifying and Audit Authorities in European Territorial Cooperation Programmes Lisbon, 28/29 April 2009 Experience of a Certifying Authority Financial Institute for Regional Development

2. Financial Institute for Regional Development, PI  IFDR - Financial Institute for Regional Development  IFDR - Certifying Authority Summary

3. Financial Institute for Regional Development, PI  Executes regional development policy through the financial coordination of the community structural funds and of the Cohesion Fund. Financial Institute for Regional Development, PI Mission

4. Financial Institute for Regional Development, PI Main responsabilities  National financial coordination of the Structural Funds  National coordination for operational monitoring and management of the ERDF and the Cohesion Fund  Payment Authority / Certifying Authority  Payment entity for ERDF and CF. IFDR - Financial Institute for Regional Development

5. Financial Institute for Regional Development, PI The organizational model The organsFlexible Structure, based on  Directive Council  Statutory Auditor  Units  Groups  Project Teams IFDR - Financial Institute for Regional Development

6. Financial Institute for Regional Development, PI Communication Internal Audit Legal Support and Litigation Technical Documentation Planning and Programming Audit Territorial Cooperation and Community Initiatives Programming and Financial Monitoring Monitoring and Evaluation Information Systems IS NSRF SIFEC Internal IS Financial and Asset Administration Human Resources Financial Management Support for Institutional Management Financial Coordination Coordination of Operational Management Control and Audit Statutory AuditorDirective Council BodyUnit Temporary project team Group Support for Operational Management ERDF and Cohesion Fund Control of Expense Declarations Certification IFDR - Financial Institute for Regional Development

7. Financial Institute for Regional Development, PI Communication Internal Audit Legal Support and Litigation Legal Support and Litigation Technical Documentation Planning and Programming Audit Territorial Cooperation and Community Initiatives Information Systems Information Systems IS NSRF SIFEC Internal IS Financial and Asset Administration Human Resources Financial Management Coordination of Operational Management Coordination of Operational Management Control and Audit Statutory AuditorDirective Council BodyUnitTemporary project teamGroup Support for Operational Management ERDF and Cohesion Fund Control of Expense Declarations Certification ChairmanVice-Chairman Support for Institutional Management Support for Institutional Management Financial Coordination Financial Coordination ERDF TA OP Technical Secretariat ERDF TA OP Technical Secretariat Programming and Financial Monitoring Monitoring and Evaluation Vice-Chairman IFDR - Financial Institute for Regional Development

8. Financial Institute for Regional Development, PI Directive Council Function Unit Vice-ChairmanChairman Control and Audit Internal Audit Vice-Chairman Certification Support for Institutional Management Control and Audit Certification Internal Audit Payment IFDR - Financial Institute for Regional Development

9. Financial Institute for Regional Development, PI Function Unit Support for Institutional Management Coordination of Operational Management Certification Payment National Correspondent Certification IFDR - Certifying Authority Community Rules

10. Financial Institute for Regional Development, PI MACAAA Cross-Border A PT/ESESPTES ENPIIT Transnational B Atlantic AreaPT SUDOEES MACESPTES MEDFR Inter-regional C IV CFR INTERACTSK Summary Chart PT IFDR - Certifying Authority Community Rules

11. Financial Institute for Regional Development, PI  Drawing up and submitting to the Commission certified statements of expenditure and applications for payment; Functions as Certifying Authority IFDR - Certifying Authority Community Rules Certifying that:  the statement of expenditure is accurate, results from reliable accounting systems and is based on verifiable supporting documents;  the expenditure declared complies with applicable Community and national rules and has been incurred in respect of operations selected;

12. Financial Institute for Regional Development, PI Functions as Certifying Authority  Ensuring for the purposes of certification that it has received adequate information from the managing authority on the procedures and verifications carried out in relation to expenditure included in statements of expenditure; In the description of the management and control systems are defined the information to be provided by the MA – Certificate – Statement of expenditure by priority axis – list of projects IFDR - Certifying Authority Community Rules

13. Financial Institute for Regional Development, PI  Maintaining accounting records in computerised form of expenditure declared to the Commission; Functions as Certifying Authority  Keeping an account of amounts recoverable and of amounts withdrawn following cancellation of all or part of the contribution for an operation. IFDR - Certifying Authority Community Rules  Taking account for certification purposes the results of all audits carried out by or under the responsibility of the audit authority;

14. Financial Institute for Regional Development, PI  Providing an Information System of ERDF and Cohesion Fund; Functions as Certifying Authority  An integrated and modular system, to simplify procedures and to enable the flow of information, fully coherent with the European Commission SFC 2007 information system;  A system providing communication and integration with the information systems of the MA and AA, supported on Web services. Certifying Authority

15. Financial Institute for Regional Development, PI Separation of Functions Directive Council Vice-Chairman Control of Statements of Expenditure ERDF and Cohesion Fund Staff Certification Certifying Authority

16. Financial Institute for Regional Development, PI Responsible for technical and financial analysis by checking the reception of claims and their completeness (numerical checks), and for drawing up of statements of expenditure and proposing their submission to the Commission. ERDF and Cohesion Fund Groups: Certifying Authority

17. Financial Institute for Regional Development, PI Responsible for checking the substance of the information provided (checks of conformity with the community law, assessement of management verifications carried out by the Managing Authority and Intermediate Bodies, review of the results of audits carried out by the Audit Authority, etc). Control of Statements of Expenditure Groups: Certifying Authority

18. Financial Institute for Regional Development, PI Workflow Technical and financial analysis and control of statements of expenditure

19. Financial Institute for Regional Development, PI Workflow Certified statements of expenditure and applications for payment

20. Financial Institute for Regional Development, PI  Reconcile the amount declared with the relevant accounting and monitoring documents;  Check results of the compliance assessment related to the programme management and control systems description;  Check control and audit reports of the Audit Authority, and ensure that negative findings have been satisfactorily addressed. The Certifying Authority will: Certifying Authority

21. Financial Institute for Regional Development, PI Audit the procedures carried out by the Managing Authority, using an appropriate sample of projects, to ensure that: In addition, the Certifying Authority, in the scope of Control of Statements of Expenditure, can also Certifying Authority  Projects are selected in accordance with the criteria defined in the programme;  Expenditure declared has actually been incurred and complies with Community and national rules;  An adequate audit trail is held in accordance with the regulation requirements;  Irregularities are prevented, detected, and the necessary correcting measures are provided.

22. Financial Institute for Regional Development, PI  Forecast of payment requests;  Centralised accounting and reporting on withdrawals and recoveries. Certifying Authority Certification Unit – Additional Tasks

23. Financial Institute for Regional Development, PI Forecast for Payment At the latest by 30 April each year, the Certifying Authority shall send to the Commission a provisional forecast of their likely applications for payment for the current financial year and the subsequent financial year. Certifying Authority

24. Financial Institute for Regional Development, PI the amounts withdrawn from statements of expenditure submitted during the preceding year following cancellation of all or part of the public contribution for an operation. By 31 March each year as from 2008, the Certifying Authority shall send to the Commission a statement identifying for each priority axis of the operational programme: Withdrawn and Recovered Amounts and Pending Recoveries Certifying Authority the amounts recovered which have been deducted from those statements of expenditure; a statement of amounts to be recovered as at 31 December of the preceding year, classified by the year in which recovery orders were issued.

25. Financial Institute for Regional Development, PI Certifying Authority Financial Flows

26. Financial Institute for Regional Development, PI Certifying Authority Financial Flows

27. Financial Institute for Regional Development, PI Thank you for your attention! www.qca.pt More information at your disposal www.qca.pt www.qca.pt uc@ifdr.pt or for specific requests uc@ifdr.pt uc@ifdr.pt