1. 28th Conference of Directors of the EU Paying agencies Namur, 27 to 29 October 2010 Workshop 1 organised by the Paying Agency of Wallonia : « Financial systems used by the Paying Agencies » Conclusions of the discussions

2. Q.1. Concerning the expenditure declarations (10, T104, … declaration), can you suggest improvements concerning the form of these tables and the way to communicate these expenditure statements to the Commission ? Do you have remarks on how any subsequent correspondence with the Commission is conducted regarding the eligibility of the declared expenditure ?

3. Conclusions of the first question : Two different types of trends : 1. Nothing to change for the communication of the expenditure declarations 2. Different propositions of simplification : - EAGF : For the monthly declarations (declaration of the 10 th & of the 20 th  only one declaration per month : the 15 th ) and for the nomenclature - EAFRD : For the quarterly declarations : only the expenditure financed by the Commission and not the global expenditure

4. 29 October 20104 Additional comments to question 1 : -Annex III : More problems than with the expenditure declarations (interest on 15th October) -Improvement of the programme ISAMM (developed by the Commission) in order to cover the monthly expenditure declarations

5. Q.2. Concerning the EAGF/EAFRD forecasts, can you explain how they are calculated? What difficulties have you encountered in developing these expenditure forecasts?

6. Conclusions of the second question : - EAGF : Easier forecasts for several reasons : - Without co-financing - Based on historical data with yearly recurrence - Predictable payments - EAFRD : More difficult forecasts for the following reasons : - Very different measures (e.g. investment measures) - Co-financed measures - No payment schedule - Lack of centralisation of the information (many management services implied)

7. 29 October 20107 Additional comments to question 2 : -The observed trend : To forecast maximum expenditure  is it better to “sub-declare” or to “over-declare” the forecasts ? Risk of “sub-declaration” : - Non authorization by the Commission - Reimbursement on the next accounting year

8. Q.3. Does the PA's accounting programme have a direct link with the bank (on-line banking) ? Explain your choice and its consequences.

9. Conclusions of the third question : - All Paying Agencies use on-line banking for its reliability and its security - But some of the PA have semi-direct link between the accounting programme and the bank (unnecessary human intervention but downloaded file with payment data)

10. 29 October 201010 Additional comments to question 3 : Problem of deadline between : -The communication of the payment information to the beneficiary -And the actual payment on the beneficiary’s bank account

11. 29 October 201011 THANK YOU FOR YOUR ATTENTION ! LEPAGE Mélanie