1. Management and control systems Franck Sébert, DG Regional and Urban Policy, Head of Unit C1
SEVENTEENTH MEETING OF THE EXPERT GROUP ON DELEGATED AND
IMPLEMENTING ACTS FOR THE EUROPEAN STRUCTURAL AND INVESTMENT
FUNDS – 4 October 2013

2. Outline Draft Implementing Acts
Designation of Managing and Certifying Authorities (Article 113 bis of CPR; Fiche 17 C):
Model for description of functions and procedures in place for the MA and CA
Model for the report and the opinion of the Audit Authority
Model for the management declaration (Article 114 of CPR; Fiche 17 A)
Models for the audit strategy, control report and audit opinion (Article 116 of CPR; Fiche 17 A)

3. Model for description of functions and procedures in place for the MA and CA
Follows the structure of the model defined for (Annex XII of R. 1828/2006),
adapted to cover the designation criteria defined in Annex XX of the CPR.
Does not cover Intermediate Bodies or Audit Authority.

4. Model for description of functions and procedures in place for the MA and CA
1. GENERAL
1.1. Information submitted by:
1.2. The information provided describes the situation on: (dd/mm/yy)
1.3. System structure
2. MANAGING AUTHORITY
2.1. Managing authority and its main functions
2.2. Organisation and procedures of the managing authority
2.3. Audit Trail

5. Model for description of functions and procedures in place for the MA and CA
2.6. Irregularities and recoveries
3. CERTIFYING AUTHORITY
3.1. Certifying authority and its main functions
3.2. Organisation of the certifying authority
3.3. Certification of statements of expenditure
3.4. Accounting system and accounts
3.5. Recoveries
4. INFORMATION SYSTEM

6. Model for description of functions and procedures in place for the MA and CA
No systematic transmission of these documents to the European Commission.
For programmes > EUR 250 million:
transmission is done upon EC request or
on a voluntary basis at the initiative of the MS if there are significant changes in the functions / MCS compared to the previous period.

7. Model for the report and the opinion of the Audit Authority for the designation of MA and CA
The report follows the structure of the model defined for (EC guidance document).
Introduction
Methodology and scope of the work
Results of assessment for each authority/body /system
Overall conclusion

8. Model for the report and the opinion of the Audit Authority for the designation of MA and CA
The opinion follows the structure of the model set out for (Annex XIII of R.1828/2006), adding the possibility for an emphasis of matter.

9. Model for the report and the opinion of the Audit Authority
Types of audit opinion:
Unqualified => Designation can go ahead;
Qualified => Actions need to be taken by the MS before notifying the designation to the EC;
Adverse => Designation cannot go ahead.

10. Model for the management declaration (Article 114 of CPR; Fiche 17 A) Models for the audit strategy, control report and audit opinion (Article 116 of CPR; Fiche 17 A)
Main differences from the text presented on 16 July.

11. Thank you for your attention!