Managing, Certifying, Intermediate and Audit Authorities still face a number of challenges when implementing the audit and control requirements of the current programming period. At the same time, 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.Share
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 and 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, and effectively conduct audit of the 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 the audit authority expect from the managing authority/intermediate body/beneficiary in terms of audits?
- Audit of accounts
- 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 control and audit 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 specialised 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).
If interested, please contact Anya Zuschke.
Day 1: Thursday, 21. November | 08:45 - 17:15
Registration and Welcome Coffee
Welcome Note by Lexxion and Chair; Introduction Round
Session 1: Control and Audit Framework for Managing, Certifying, Intermediate and Audit Authorities in 2014-2020 and prospective for 2021-2027
- Roles and responsibilities of the bodies involved in control and audit of ESI funds
- Outlook into the future: Proposal of 29 May 2018 for the Regulatory Framework for Structural Funds 2021-2027
Session 2: Audit Challenges for ESI Funds
Audit Challenges for ESI Funds
- Audit on operations/projects/payment claims
- Key requirements and assessment criteria related to system audits
- System assessment categories
- How should managing authorities/intermediate bodies/beneficiaries best prepare for auditors’ visits?
- What does the audit authority expect from the 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)
- Real-life practical examples on audits of projects from the Croatian Audit Authority
Workshop “Auditors versus Auditees”
During this practical workshop participants from managing and certifying authorities as well as intermediate bodies will be asked to reflect on what and how they would prepare for audit control. Auditors will be asked to consider their expectations to the auditees. Finally, we will examine the gap between auditors and auditees.
Audit of Public Procurement and Audit of State Aid
(including 15 minutes coffee break)
- Legal base and why focus on public procurement
- Public procurement audit
- State aid audit
You are welcome to take part in the quiz and to test your gained knowledge. Don’t miss the chance to win special prizes from our speakers!
Audit of Simplified Cost Options
- How to ensure good cooperation between managing and audit Authorities?
- Using SCOs: Considerations for Audit Authorities
- Implications for the audit procedure Audit of methodology
- Specific audit trail requirements
- Compliance with eligibility rules, public procurement and State aid rules
- Errors and irregularities in SCOs – how to avoid them?
- Practical exercises and group work on eligibility of costs: How to avoid errors and irregularities in SCO?
End of Day 1
Day 2: Friday, 22. November | 08:30 - 15:45
Session 3: Errors, Irregularities and Fraud
Detecting and Managing Errors & Irregularities
- How to deal with errors and irregularities
- Types of irregularities
- How to prevent and detect irregularities
- How to report irregularities
- How to deal with financial corrections
- How to strengthen and improve control and verification activities
Group Work: What if Irregularities are Found?
Combating Fraud & Corruption – Practical Insights
New Requirements and Tools
- KR 7: anti-fraud measures
- Instruments and methods for the prevention and detection of irregularities, fraud and corruption
- How to identify red flags of fraud and corruption?
- Cyber fraud
- 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
Session 4: Cooperation with External Auditors
Audits by the EU’s External Auditor –the European Court of Auditors
- Financial and compliance audits – the ECA’s approach
- Reasons & objectives
- Performance audit approaches and methodologies
- Typical audit results
A Real-life Performance Audit
End of the Workshop and Distribution of Certificates
*Programme may be subject to change.
Reduzierte Teilnahmegebühr für Angehörige einer Hochschule/Behörde: € 1.240,- (exkl. USt)
Reguläre Teilnahmegebühr: € 1.640,- (exkl. USt)
21% USt (Spanien) wird zusätzlich berechnet.
Die Anzahl der Teilnehmer ist begrenzt.