During this interactive workshop you will learn in practice how to conduct audit of management declaration, audit on operations/projects/payment claims, audit of accounts from the audit authority point of view and how to be prepared for audit visits from the managing authority side. Moreover we will discuss how to manage errors, irregularities and fraud. Finally we will discuss the engagement of external auditors and get to know about audits by the European Court of Auditors.
Managing, Certifying, Intermediate and Audit Authorities face a number of challenges, when implementing audit and control requirements of the current programming period 2014-2020. The first proposal for the Regulatory Framework for Structural Funds 2021-2027, aiming among others, to simplify financial management and control system of ESI Funds, will bring new practical questions. New regulations and requirements as well as some old issues can be challenging for professionals dealing with audit and control of ESI Funds.
Managing authorities, intermediate bodies and beneficiaries have to be aware of the audit requirements in order to be best prepared for audit visits. The day-to-day obligation of audit authorities is to conduct audit on operations, audit on projects, audit on payment claims, which causes such difficulties as choosing the right sampling method, handling of error rates and auditing of state aid and public procurement. Furthermore audit authorities have to meet requirements and assessment criteria in system audit and audit of accounts, effectively conduct audit of management declaration. A failure to comply with the rules and incorrect reimbursements of EU Funds may lead to repayments and financial liability of the EU Member States. When the amounts cannot be recovered and this is a result of fault of a Member State, the latter is obliged to reimburse these amounts to the budget of the Union. Therefore, national authorities have to meet the challenges of stronger financial controls and carry out the respective audits.
The two-day intensive workshop focuses on the following topics:
- Control and Audit Framework for Managing, Certifying, Intermediate and Audit Authorities in 2014-2020 and prospective for 2021-2027
- Key requirements and assessment criteria related to system audits
- How should managing authority/intermediate body/beneficiary best prepare for auditors’ visits?
- What does audit authority expect from the managing authority/intermediate body/beneficiary in terms of audits?
- Audit of accounts and audit of management declaration
- Audit documentation management (audit trail/working papers)
- Audit of public procurement and audit of State aid
- How to detect and manage errors and irregularities
- How to combat fraud and corruption
- How to analyse risks and implement a risk management system
- Audit by the European Court of Auditors
- Performance audit
Who should participate?
- Representatives from public authorities in charge of audit and control of ESI Funds 2014-2020, especially from:
- Managing Authorities
- Certifying Authorities
- Audit Authorities
- Intermediate Bodies
- ESI Funds experts from regional and local authorities and experts involved in ETC Programme
- Auditors controlling and auditing ESI Funds programmes and projects
- Experts from EU, National and regional Court of Auditors
- Experts from Institutions involved in implementation of ESI funds
- Consultants and lawyers specialized on ESI Funds
- Beneficiaries of EU funded projects
Workshop Material – No need to miss anything!
If you are unable to make it to the workshop you may want to order a copy of the printed material including the access data to all presentations shown during the events. The price is € 199,- (each, excl. of VAT).