09:00
Registration and Welcome Coffee
09:30
Welcome note and Introduction Round
Dario Nicolella
,
Internal auditor at FAO and government consultant - former Head of Sector in the European Commission
09:45
Regulatory and Methodological Framework for Simplified Cost Options (SCOs)
- What are Simplified cost options and why use them?
- Two levels of SCOs: Upper level/lower level
- Optional and mandatory use of SCOs
Dario Nicolella
,
Internal auditor at FAO and government consultant - former Head of Sector in the European Commission
10:30
Types of Simplified Cost Options used in Cohesion Policy
Exploring different SCO models, with practical examples:
- Standard scales of unit costs
- Flat rates and their combinations
- Lump sums
- Financing Not Linked to Costs – FNLC schemes
- Risk based management verifications (RBMV) as a simplification measure in 2021-2027
Inese Levana
,
Senior Auditor of EU Funds Audit Department, Ministry of Finance of the Republic of Latvia, AFCOS Member, Riga
11:30
12:00
Methodologies for Designing and Establishing Simplified Cost Options
- A fair, equitable and verifiable calculation method
- Draft budget
- Use of SCOs from other Union policies, MS funded programmes, previous programming periods
- Methods established by or on the basis of CPR
- Procedural steps
- Adjustment methods
Dario Nicolella
,
Internal auditor at FAO and government consultant - former Head of Sector in the European Commission
13:00
14:00
Control and Audit of SCOs
Member state perspective on ex-ante assessment of SCO methodologies
- Requirement to involve Audit Authorities in SCO methodology assessment ex-ante
- EC working document on partnerships between Audit Authorities and Managing Authorities
- Practical ex-ante assessment process in Latvia
Ex-post audits of SCOs by Audit Authorities
- What auditors are looking for during audits of operations
- Main audit findings and how to avoid them
- Simplification in action – best practice examples from beneficiaries
Inese Levana
,
Senior Auditor of EU Funds Audit Department, Ministry of Finance of the Republic of Latvia, AFCOS Member, Riga
14:45
15:15
Control and Audit of SCOs (Continuation)
- Audit techniques and methodologies for SCOs
- Examples of EC and MS audit findings on SCOs
Dario Nicolella
,
Internal auditor at FAO and government consultant - former Head of Sector in the European Commission
16:00