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Regional Policy EUROPEAN COMMISSION OPEN DAYS 2006 The European Week of Regions and Cities Brussels, 9 – 12 October 2006 _________________________ Workshop 11E18: Structural Funds 2007 – 13: The New Control and Audit Requirements Robert Wilms Directorate-General Regional Policy Directorate I - Audit
Regional Policy EUROPEAN COMMISSION Topics: Role of the Certifying Authority (CA) and position in the control framework Requirements of the Structural Fund Regulations Summary The Certifying Authority in the period 2007-13
Regional Policy EUROPEAN COMMISSION 3 The role of the CA 2007-13 Responsibilities of CA practically unchanged compared to 2000-06. CA is part of the management and control system of the MS. Articles 57,58 of Council Regulation Function:to draw up and submit to Commission certified expenditure statements and payment requests
Regional Policy EUROPEAN COMMISSION 4 Position of CA in the control framework: Commission audit C Audit Authority Certifying Authority Managing Authority and intermediate bodies
Regional Policy EUROPEAN COMMISSION 5 Detailed requirements (1) Formal designation by MS Segregation of duties between CA and Managing Authority (MA) [and Audit Authority (AA)] Certification of expenditure with regard to: - accuracy of data; must be based on reliable accounting system and verifiable supporting documents - compliance with EU and national rules Basis for certification: - information from MA about MAs checks (active role of CA to obtain adequate data and to satisfy itself about its reliability) - audit results by AA
Regional Policy EUROPEAN COMMISSION 6 Detailed requirements (2) Maintaining computerized accounting records Keeping accounts of amounts recoverable and amounts recovered Article 60 of Council Regulation Sending to Commission annual reports of amounts recoverable and of amounts recovered and reimbursed to Commission Article 19 of [draft] Commission Regulation
Regional Policy EUROPEAN COMMISSION 7 Summary Through its certification to the Commission, the CA takes the responsibility that the expenditure declared is regular. There has to be segregation of duties (towards Managing Authority/intermediate bodies) to ensure that the CA has the authority to decline the certification if the conditions are not met. CA has to carry out relevant and sufficient review work to have a basis for certification.
Regional Policy EUROPEAN COMMISSION 8 Thank you very much. Any questions ?
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