The number of irregularities and fraud cases reported to the European Commission remains high, therefore member states need to continue their efforts to minimize the rate of irregularities and to prevent and combat fraud on project and programme level. As a consequence, this topic remains high on agenda for national authorities managing ESI Funds.Programm herunterladen Teilen
The correct handling of irregularities and fraud within ESI Funds is still a very difficult issue for all involved bodies. The number of irregularities and fraud cases reported to the European Commission remains high, therefore member states need to continue their efforts to minimize the rate of irregularities and to prevent and combat fraud on project and programme level. As a consequence, this topic remains high on agenda for national authorities managing ESI Funds.
Managing authorities and Intermediate Bodies have to put in place effective and proportional risk management measures. Certifying Authorities are obliged to certify completeness, accuracy and veracity of accounts and that expenditure entered in accounts complies with applicable law. Audit authorities have to ensure that internationally accepted audit standards are applied, and have to conduct annual control report and annual opinion, presenting findings and corrective measures.
Irregularities and fraud on project or programme level can bring to withdrawals, repayments and financial corrections. If lead partner does not succeed in securing repayment of any amount unduly paid as result of an irregularity or fraud, the member state on whose territory the beneficiary causing the error is located is obliged to reimburse the amount. Therefore it is crucial for national authorities to implement all measures, aimed to prevent, detect and combat irregularities and fraud at any stage of management of ESI Funds.
- Representatives from public authorities in charge of financial management, control and audit, especially from:
- Managing Authorities
- Certifying Authorities
- Audit Authorities
- Intermediate Bodies
- ESI Funds experts from regional and local authorities and experts involved in ETC Programme
- Beneficiaries of EU funded projects, i.e.: Private and public companies, associations, research institutes
- Public and private banks
- International, national and local associations and networks
Topics & Methodology
Day 1: Errors, Irregularities and Financial Corrections in ESI Funds
- Overview of most common types of errors and irregularities in ESI Funds
- State aid as new source or irregularities?
- Simplified Cost Options and irregularities
- Management verifications – measure to find errors before they become irregularities
- Treatment of irregularities, reporting and financial corrections
- When do irregularities lead to recoveries, withdrawalsand financial corrections
- Case studies on how to detect and handle irregularities
- Group exercises on how to choose the right type of financial correction and how to calculate the rate of corrections
- Irregularities from the perspective of Audit Authorities (audit of accounts, audit on operations, system audit)
Day 2: Preventing, Detecting and Combating Fraud and Corruption in ESI Funds
- The Anti-fraud Cycle: Implementing effective and proportionate anti-fraud measures
- Conducting fraud risk assessment and risk analysis
- How to deepen your awareness and knowledge of risks of Fraud and Corruption
- How to improve your own skills in successful prevention and detection
- The most important elements / framework of references
- Input for your own (national) Management and Control System
- Group work exercise on how to design a fraud prevention strategy for your institution
- Practical case on selection of operations for fraud risk analysis, and definition of effective and proportionate measures based on the outcome of that risk analysis
- Communication with OLAF
Day 3: Irregularities and Fraud in Public Procurement & Remedial Actions
- ESIF programmes and public procurement
- Most common procurement errors and irregularities
- Fraud risks in public procurement
- Case studies on typical errors and irregularities in Procurement Cycle
- Group work and exercises on real life examples and cases
- Remedial actions for ESIF managers
The participants will be actively involved in the course in various exercises and group work. This round-table format will offer a platform to learn how to prevent, detect and combat irregularities and fraud in ESI Funds. Besides expert presentations, the sessions will include discussions and exchange of national (best) practices as well as expert guidance on how to best implement and apply the foreseen measures and strategies in your country.
Just send to us your cases and questions in advance! We will forward them to our speakers, who will include your issues in the programme and answer them during the training.
Course Material – No need to miss anything!
If you were unable to make it to the workshop and/or conference 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 € 299,- (each, excl. of VAT). If interested, please contact Anya Zuschke.
Tag 1: Mittwoch, 5. Juni | 08:15 - 18:00
Registration and Welcome Coffee
Welcome note by Lexxion and Chair, Introduction Round
Most Common Irregularities in ESI Funds
(including 30 minutes coffee break)
- Definition of an irregularity
- Difference between error, irregularity and fraud
- Overview on most common types of irregularities
- State aid as new source of irregularities?
- Simplified cost options and irregularities
- Role of programme bodies with regard to irregularities
- How to avoid irregularities?
Management Verifications – Measure to find Errors before they Become Irregularities
Treatment of Irregularities, Reporting and Financial Corrections: New Requirements of the Current Programming Period
- Criteria indicative of fault or negligence by MS
- When do irregularities lead to recoveries, withdrawals, and financial corrections?
- Purpose and types of financial corrections
- Pre- and post-payments
- What accounting records have to be kept?
- How to treat financial corrections in annual accounts
- New rules on treatment and reporting of irrecoverable amounts
- Recoveries and withdrawal workflow
How to Detect and Handle Irregularities
Participants will apply theoretical knowledge to real-life cases in small working groups
Working Group Exercise
How to Choose the Right Type of Financial Correction and How to Calculate the Rate of Corrections
- Identification of errors and ineligible expenditure
- How to calculate a correction
- Financial correction regarding the performance framework and system deficiencies
Participants will work in groups on a life-based case study on how to conduct financial corrections.
Irregularities from the Perspective of the Audit Authority
- Audit findings in system audit
- Audit findings in audit on operations, projects and payment claims
- Audit findings in audit of accounts
- Presenting findings and corrective measures in the Annual control report and annual opinion
End of Day 1
Boat Tour and Common Dinner with all speakers and participants
Tag 2: Donnerstag, 6. Juni | 08:30 - 17:30
Preventing, Detecting and Combating Fraud and Corruption in ESI Funds – Interactive Serious Game with Practical Cases, Exercises and Group Work
(including coffee break and lunch)
Fraud and Corruption
- An „Alert on Fraud and Corruption“ (BP)
- Identifying risks
- Risk areas (public procurement, HR, tax)
Conducting Fraud Risk Assessment and Risk Analysis
- Threats inside and outside the organization
- Identifying risks
- Risks of corruption, bribery, manipulation, non-integrity
- How to control those risks?
- Analysing the risks – identifying the risk cases
- Which methods and procedures can be implemented for prevention?
- How to apply risk rating in the control activities?
- How to design, implement and incorporate a culture of integrity effective anti-fraud policies, deterrence techniques and vigilance systems
- IT tool (ARACHNE)
The Anti-fraud Cycle: Implementing Effective and Proportionate Anti-fraud Measures
- Preventive, detective, corrective ones
- The most important fraud symbols
- How to make use of them to recognize cases of fraud and corruption
Prevention of Fraud & Corruption
The most important instruments, methods, standards, (new) techniques and sources: What are red flags and signals for fraud? Which methods and procedures can be implemented for detection and correction?Fraud hotlines and helpdesks: critical success factors, financing of hotlines, successful cases
Group Work Exercises
How to Design a Fraud Prevention Strategy for your Institution? – Checklist and Guidance
Based on the information coming out of the serious game, participants would have the opportunity to set up tailor made documents for their own institutions, such as an anti fraud policy, independency statements and a code of conduct; and by these fill in parts of the anti-fraud cycle.
How to conduct a (fraud) risk analysis regarding selection of operations, and how to define effective and proportionate measures based on the outcome of that risk analysis
End of Day 2
Tag 3: Freitag, 7. Juni | 09:00 - 15:30
Common Procurement Errors in ESI Funds
- The EU Public Procurement Regime
- Requirements for ESIF Programmes
- Regulatory requirements and the application of public procurement to ESIF Programmes
- Types of breaches and irregularities
- Key areas of risk: In which areas irregularities occur and why?
Typical Irregularities and Fraud in Procurement Cycle
- Pre-tendering phase
- Tendering phase
- Post-award/contracting phase
Remedial Actions against Irregularities and Fraud in ESI Funds and Public Procurement
Practical Exercises on Remedial Actions against Irregularities and Fraud in ESI Funds and Public Procurement
Summary of Lessons Learnt from the Summer Course and Discussion of Individual Cases
End of the Summer Course
*Programme may be subject to change