During this workshop you will exchange practical experiences on management verifications and audits of AMIF and ISF. You will learn how to comply with Public Procurement regulations and how to ensure appropriate record-keeping audit trail under conditions of security aspects. Finally we will discuss how to detect and manage errors, irregularities and fraud in AMIF and ISF.Teilen
Implementation and conrol of Asylum, Migration and Integration Fund (AMIF) and Internal Security Fund (ISF) brings a lot of questions and challenges for the Responsible Authorities, Delegated Authorities and Audit Authorities, who are in charge of migration, asylum and internal security:
- What are the possible synergies between AMIF/ISF and other EU Funds?
- How to make management verifications of AMIF and ISF more effective?
- What are the key requirements for system audit, audit of expenditures and audit of accounts?
- How to ensure appropriate record-keeping and appropriate audit trail under conditions of security aspects?
- How to audit public procurement and State aid in AMIF and ISF?
- How to detect and manage errors and irregularities, concerning lack of access to the documentation (because of security aspects)?
- How to combat fraud and corruption?
- Audit of AMIF and ISF by the European Court of Auditors
Proposal for the Regulatory framework 2021-2027, sets out common provisions for 7 shared management funds, including AMIF, ISF and BMVI. Consequently, Migration and Security Funds will be added to the mainstream funds. What does it mean for the future? What challenges will it bring? Join our new Workshop on Audit and Control of Migration and Security Funds in 2014-2020 and Beyond and discuss with us the hottest questions, changes and challenges.
Who should participate?
- Representatives from public authorities in charge of financial management, control and audit of Migration and Secutiry Funds (AMIF, ISF and BMVI), especially from:
- Ministry of Interior
- Ministry of Migration
- Ministy of Foreign Affairs
- Ministry of Refugees, Immigration and Integration Affairs
- Ministry of Justice
- Ministry of Finance
- Ministry of Labour and Social Affairs
- Police authorities such as:
- Border Police
- Border Guards
- National and Regional Police Forces
- Border Control Agencies
- ESI Funds experts from regional and local authorities
- Auditors controlling and auditing AMIF, ISF and BMVI programmes and projects
- Experts from EU, National and regional Court of Auditors
- Experts from Institutions involved in implementation of AMIF, ISF and BMVI
- Consultants and lawyers specialized on AMIF, ISF and BMVI
- Beneficiaries of AMIF, ISF and BMVI
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).
If interested, please contact Anya Zuschke.
Tag 1: Donnerstag, 23. Mai | 08:45 - 17:00
Registration & Welcome Coffee
Welcome by Lexxion and Chair & Introduction Round
Financial Management and Control System of
Migration and Security Fund
Financial Management, Control and Audit Requirements for AMIF and ISF in 2014-2020
- Regulatory environment 2014-2020
- Roles and responsibilities of the bodies involved
- Development and implementation of a control framework
Outlook into the future: Regulatory Framework 2021‐2027
- Proposal for the Regulatory Framework 2021-2027
- Information so far
- What are the priorities of the new programming period?
- Main changes
- New role of AMIF, BMVI and ISF
- Regulatory requirements for using of SCO
Session 2: Verifications of Migration and Security Funds
Regulation on Controls Carried out by Responsible Authorities
- Legal requirements of the current programming period and what will change in 2021-2027
- Timing/nature/frequency of verification
- Administrative versus on-the-spot verifications: strategy and planning
- Segregation of duties between Responsible Authorities and Delegated Bodies
- The importance of documentation in the verification process
- Risk Analysis and Sampling
Carrying out Verifications of AMIF and ISF in Practice
- What can help you to get acquainted with and understand
the project better?
- Threats inside and outside the organization
- Identifying risks
- Carrying out the controlling activities
- Reporting requirements
- Problematical issue of record-keeping under conditions
Best Practice: Mixed use of equipment delivered – special requirements from the European CommissionRepresentative from a Responsible Authority (invited)
Best Practice: Verification of Public Procurement – tricky issues to be considered for AMIF and ISFRepresentative from a Responsible Authority (invited)
Practical Experiences on Verification of Simplified Cost OptionsRepresentative from a Responsible Authority (invited)
Verification of Expenditures under Urgent AidRepresentative from a Responsible Authority (invited)
Session 3: Audit Requirements and Challenges for AMIF and ISF
- Key requirements and assessment criteria of management and control system related to system audits
- Relationship of the designation criteria and the key key requirements
- Objective and steps for the assessment
- System assessment categories
- How should Responsible Authority and beneficiaries get best prepared to audit visits?
Audit of Expenditure
- Scope and objective of audits of expenditure
- What does Audit Authority expect from the Responsible Authority/Delegated Authority for the purposes of audits of expenditure?
- Sampling approach in Croatia – practical experience
- Fieldwork, site visits and on-the-spot checks
- Public procurement
- Errors and error rates
End of Day 1
Tag 2: Freitag, 24. Mai | 09:00 - 16:00
Audit of Accounts
- Regulatory framework and timeline
- Scope and objective of the audit of accounts
- Effective communication between Responsible Authority and Audit Authority – best practice from Croatia
- How to use results of system audits and of audit of expenditure for the audit of accounts
- Final additional verifications of the draft certified accounts
- Audit opinion on accounts
Audit Documentation Management
- Audit documentation and system of working papers
- Practical examples of ensuring appropriate audit trail under conditions of security aspects
- Annual summary and Annual Control Report
Session 4: Audits by the European Court of Auditors
Approach of the European Court of Auditors
How to best prepare for the audit visits
Session 5: Errors, Irregularities and Fraud
Detecting and Managing Errors & Irregularities
- Irregularities versus Fraud
- How to deal with errors and irregularities
- Common pitfalls for irregularities
- How to avoid recoveries of project funding?
- How to deal with financial corrections?
- New guidelines on financial corrections: What has changed?
- How to report irregularities
- How to strengthen and improve control and verification activities?
Group Work: What if irregularities are found?
- Work on a real life example
- Identifying results and requirements
- Breakdown and solution proposals
Combating Fraud & Corruption – Practical Insights
- KR 7: Anti-Fraud Measures
- Instruments and methods for the prevention and detection of fraud and corruption
- How to identify red flags of fraud and corruption?
- The anti‐fraud cycle
- Capability of IT tools: The obligatory fraud risk self‐assessment tool and Arachne
Best Practice: How to Analyse Risks and Implement a Risk Management System?
- Programme and project risk management
- Anti-Fraud Strategy
End of Workshop and Distribution of Certificates
*Programme may be subject to change