Receive guidance on how to improve your strategies for administrative and on-the-spot verifications and how to verify the eligibility of expenditure, Simplified Cost Options, State aid and public procurement. Become familiar with the new requirements of the assurance package and how to handle irregularities and financial corrections.Programm herunterladen Teilen
First level control plays a crucial role in financial management and control system of ESI Funds 2014-2020. Managing Authorities and Intermediate Bodies have to conduct administrative and on-the-spot verifications in order to ensure efficient and reliable first level control procedure. High quality controls take time and resources, especially bearing in mind that controllers are often asked to control 100% of expenditures. There are many complex areas of control, such as State aid and public procurement, which require specific expertise. Such new obligations, related to the Assurance Package, as drawing up, certifying and submitting Payment Applications and Annual Accounts to the EC, also raise a number of questions to first level controllers.
Furthermore public officials in charge of first level control have to constantly conduct risk assessment in ESIF programmes and projects and have to be aware of preventing and detecting errors and irregularities, especially in cases of public procurement. Serious shortcomings can lead to repayments and financial corrections. Therefore, national authorities have to meet the challenges of stronger financial controls and carry out the respective audits.
This intensive workshop for experts from Managing, Certifying, Audit Authorities and Intermediate Bodies will provide in-depth knowledge, practical exercises and exchange of experience on financial management & control of ESI Funds with the special focus on the new procedures and requirements for a proper first level control of ESI Funds 2014-2020.
This two-day intensive workshop focuses on the following topics:
- Financial management and first level control requirements
- Verification of expenditures: Guidance on management verifications
- How to improve the verification strategies for administrative & on-the-spot verifications
- Conducting verifications in practice
- Verification of eligibility of expenditure
- Verification of Simplified Cost Options
- Verification of State aid and public procurement
- The Assurance Package: new challenges and obstacles from the perspective of first level controllers
- How to analyse risks and reduce risks through more effective management verifications
- Most common irregularities in ESI Funds and common procurement errors
- Reporting and financial corrections
- Group exercise on improving verifications and avoiding irregularities
Who should participate?
- Representatives from public authorities in charge of first-level control and audit, especially from:
– Managing Authorities
– Certifying Authorities
– Audit Authorities
– Intermediate Bodies
– Regional and local authorities
– Court of Auditors
- Beneficiaries of EU funded projects, i.e.: Private and public companies, associations, research institutes
- Bodies working in European Territorial Cooperation
- Public and private banks and other financial intermediaries
- International, national and local associations and networks
- Consultants and lawyers specialised on ESI Funds
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 Hanne Goldbeck.
Tag 1: Donnerstag, 9. Mai | 08:15 - 17:30
Registration & Welcome Coffee
Welcome Note & Introduction Round
Session 1 – Verification of Expenditures: Methodology & Practice
Financial Management and First‐level Control Requirements
- Regulatory environment 2014‐2020 for first‐level control – what is new?
- Roles and responsibilities of the bodies involved
- First‐level control checklist and first‐level control report
Verification of Expenditures: Guidance on Management Verifications
- Legal requirements
- Verification methodologies
- Delegation principles
- Timing / nature / frequency of verification
Coffee Break & Networking
Administrative and on‐the‐spot Verifications
- Strategy and planning: Administrative versus on‐the‐spot verification
- Cooperation between Managing
- Authorities and Intermediate Bodies
- Segregation of duties
- Record‐keeping and reporting requirements
- How to put together a verification methodology for on‐the‐spot checks
- How to deal with personnel and overhead costs?
- The importance of documentation in the verification process
- Risk analysis and sampling
Session 2 – Practical Group Exercise: Carrying out Verifications in Practice and Eligibility of Expenditure
Verification of Eligibility of Expenditure
- Practical Excercise
Verification of Simplified Cost Options
- Practical Exercise
Coffee Break & Networking
Verification of State Aid and Public Procurement
- Practical Exercise
Planning the Activities for Upcoming Months in your Member State/Operational Programme
- Interactive Session
Discuss your current and upcoming activities and challenges with our experts as well colleagues from other institutions and Member States.
End of Day 1
Tag 2: Freitag, 10. Mai | 09:00 - 15:30
Session 3: The Assurance Package – New Challenges and Obstacles for First Level Controllers
The Assurance Package – New Requirements and Obligations from the Perspective of First Level Controllers
- Documents to be submitted by February 2019
- Timing obligations for programming bodies and division of tasks
How to Draw up, Certify and Submit Annual Accounts to the EC: Exchange of Experiences from 2017 and 2018
- Timeline for structuring payment application and annual accounts
- Preparation, documentation and reporting requirements
- Content of payment applications and annual accounts
- Which information can be added after submission to the EC
Participants will be offered to go through the template for annual accounts and discuss, how to summarize the information from all payment applications into annual accounts.
Coffee Break & Networking
Session 4 – Errors, Irregularities, Financial Corrections and Risk Assessment
Most Common Errors and Irregularities in ESI Funds
- Definition of an irregularity
- Difference between error, irregularity and fraud
- Overview on most common types of errors and irregularities
- State aid as new source of irregularities?
- Simplified cost options and irregularities
- Role of first level controllers with regard to irregularities
- Types of breaches and irregularities
Treatment of Irregularities, Reporting and Financial Corrections
- Criteria indicative of fault or negligence by MS
- When do irregularities lead to recoveries, withdrawals and financial corrections?
- Purpose and types of financial corrections
- Ex-ante and ex-post financial corrections
- What accounting records have to be kept?
- How to treat financial corrections in annual accounts
- Rules on treatment and reporting of irrecoverable amounts
- Recoveries and withdrawal workflow
Improving Verifications and Avoiding Irregularities
The speaker will present real‐life cases. Applying their theoretical knowledge, participants will have to find errors and analyse & present them in groups.
End of workshop and Distribution of Certificates
*Programme may be subject to change