Europäische Struktur- und Investitionsfonds
Summer Course |
27.05.2020 - 29.05.2020 |
Catania |
Sprache: Englisch

Financial Control and Audit of ESI Funds Now and in 2021-2027

With the proposed regulations for the upcoming programming period 2021-2027, the European Commission aims to introduce a number of changes and new instruments that the Member States need to implement into their Operational Programmes. New regulations and requirements can be challenging for professionals dealing with financial control of ESI Funds. The upcoming Summer Course will provide you with first-hand information and expert guidance on Financial Management & Control Requirements, which are essential for the successful implementation of ESI Funds in this and in the next Programming period.

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Overview

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. Some of the requirements are still challenging for the involved authorities. Eligibility of expenditures and  compliance with complex State aid and public procurement rules have to be considered. The obligations, related to the Assurance Package, such as drawing up, certifying and submitting Annual Accounts to the EC, also still raise a number of questions to first level controllers. Furthermore, Managing Authorities, Certifying Authorities and Intermediate Bodies 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, audit on payment claims, which causes such difficulties as choosing the right sampling methodhandling of error rates and auditing of state aid and public procurement. Besides, Audit Authorities have to meet the requirements and assessment criteria in system audit and audit of accounts, and effectively conduct audit of management declaration.

Irregularities and fraud at any stage of these processes can bring to repayments and financial corrections. Therefore, national authorities have to meet the challenges of stronger financial controls and carry out the respective verifications and audits.

Programme

The three-day Summer Course focuses on the following topics:

  • Control and audit framework for MA, CA, AA and IB now and in 2021-2027
  • Life cycle of operations and tasks of the authorities involved
  • Administrative and on-the-spot verifications of ESI Funds
  • Verification of Simplified Cost Options
  • Verification of State aid and public procurement
  • Audit findings and recommendations in system audits, in audits on operations and projects
  • Audit of Simplified Cost Options
  • Audit findings in State aid and public procurement
  • Audits by the European Court of Auditors
  • Management of and most common irregularities in ESI Funds
  • Reporting and financial corrections: How to conduct financial corrections
  • Combating fraud & corruption in ESI Funds
  • Assurance Package 2020 and challenges with annual accounts

Who should participate?

  • Representatives from public authorities in dealing with different aspects of financial control and audit of ESI Funds, 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 specialized on ESI Funds
  • Beneficiaries of EU funded projects

Workshop Material – No need to miss anything!

If you were 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 € 299,- (each, excl. of VAT). If interested, please contact Anya Zuschke.

Tag 1: Mittwoch, 27. Mai

08:45

Registration & Welcome Coffee

09:00

Welcome Note by Lexxion and Chair, Introduction Round

Session 1: Financial Management and Control Requirements in 2014-2020 versus 2021-2027

09:30

Financial Management and Control Requirements for Managing, Certifying, Audit Authorities and Intermediate Bodies in 2014-2020

  • Regulatory environment 2014-2020
  • Roles and responsibilities of the bodies involved
  • Implementation of a control framework: control checklists and control reports
Stavri Ttofa Head of the Verifications and Certification Directorate, Treasury of Cyprus
10:00

Regulatory Framework 2021-2027

  • EU Cohesion Policy 2021-2027 – summary of changes
  • Which challenges will the new Programming Period bring?
  • Seven shared management funds
  • Novelties in roles and responsibilities of the bodies involved
  • Simplification
  • New criteria in the allocation method
  • Simplified designation process
  • Rule of Law as criteria
Stavri Ttofa Head of the Verifications and Certification Directorate, Treasury of Cyprus
11:00

Coffee Break

Session 2: Effective Management Verifications in ESI Funds

11:30

Guidance on Management Verifications

  • Legal requirements
  • Verification methodologies
  • Delegation principles
  • Timing / nature / frequency of verifications
Alina Ploae Contracting Officer, MA for ETC Programmes, Ministry of Regional Development and Public Administration, Bucharest
12:15

Lunch

13:15

Administrative versus On-the-Spot Verifications

  • Strategy and planning: Administrative versus on-the-spot verifications
  • 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
Alina Ploae Contracting Officer, MA for ETC Programmes, Ministry of Regional Development and Public Administration, Bucharest
14:30

Coffee Break

15:00

Group Exercises

Verification of Simplified Cost Options

Alina Ploae Contracting Officer, MA for ETC Programmes, Ministry of Regional Development and Public Administration, Bucharest
15:45

Group Exercises

Verification of State aid and public procurement

Alina Ploae Contracting Officer, MA for ETC Programmes, Ministry of Regional Development and Public Administration, Bucharest
16:15

Group Exercises

Verification of Eligibility of Expenditure

Alina Ploae Contracting Officer, MA for ETC Programmes, Ministry of Regional Development and Public Administration, Bucharest
16:45

Workshop

Sampling and On-the-Spot Verification

Alina Ploae Contracting Officer, MA for ETC Programmes, Ministry of Regional Development and Public Administration, Bucharest

 

Session 3: Assurance Package for 2021 and Challenges with Annual Accounts

17:00

Introduction into the Assurance Package

  • Regulatory framework
  • What is the Assurance Package
  • Requirements and obligations of involved actors
  • Management declaration and annual summary (Managing Authority)
  • Annual accounts (Certifying Authority)
  • Audit opinion and annual control report (Audit Authority)
  • Timing obligations for programming bodies
    and division of tasks
Stavri Ttofa Head of the Verifications and Certification Directorate, Treasury of Cyprus
17:45

End of Day 1

18:30

Boat tour and common dinner with all speakers and participants

Tag 2: Donnerstag, 28. Mai

8:00

How to Draw up, Certify and Submit Annual Accounts to the EC: Exchange of Experiences from the Previous Years

  • Timeline for structure of annual accounts
  • Preparation, documentation and reporting
    requirements
  • Content of annual accounts
  • Which information can be added after
    submission to the EC
  • How to treat irregularities
  • Planning the activities for upcoming months
Stavri Ttofa Head of the Verifications and Certification Directorate, Treasury of Cyprus
9:00

Audit of Annual Accounts

  • Regulatory framework and timeline
  • Scope and content
  • Effective communication between CA and AA
  • How to use results of system audits and of audit of operations for the audit of accounts
  • Final additional verifications of the draft certified accounts
  • Audit opinion on accounts
Olga Guza Deputy Director of EU Funds Audit Department, Ministry of Finance of the Republic of Latvia
09:45

Coffee break

Session 3: Audit Findings, Challenges and Recommendations in ESI Funds

10:00

Audit Findings in System Audits and in Audit of Operations – Practical Insights

  • Audit findings and recommendations in system audits
  • Audit findings and recommendations in audits on operations/projects
  • Process of the audit of projects (planning, execution, reporting)
Marina Mandac Senior Auditor in Independent Service for Methodology and Quality Assurance, Agency for Audit of European Union Programmes Implementation System (Croatian Audit Authority), Zagreb
12:00

Lunch

12:45

Audit of Simplified Cost Options

  • Using SCOs: Considerations for Audit Authorities
  • Implications for the audit procedure: Audit of methodology
  • Specific audit trail requirements
Olga Guza Deputy Director of EU Funds Audit Department, Ministry of Finance of the Republic of Latvia
13:45

Audit Findings in State Aid and Public Procurement

  • Use of professional expert institutions in public procurement and State aid
  • Public procurement and State aid errors detected and corrected during management verifications
  • Audit findings in public procurement and State aid
  • Practical examples
Inese Levana Senior Auditor of EU Funds Audit Department, Ministry of Finance of the Republic of Latvia, AFCOS Member, Riga
Olga Guza Deputy Director of EU Funds Audit Department, Ministry of Finance of the Republic of Latvia
14:30

Practical examples of

  • Audit findings in State aid and public procurement from the ongoing audits
  • Using Arachne when auditing public procurement
Olga Guza Deputy Director of EU Funds Audit Department, Ministry of Finance of the Republic of Latvia
Inese Levana Senior Auditor of EU Funds Audit Department, Ministry of Finance of the Republic of Latvia, AFCOS Member, Riga
14:45

Audit of Project Selection

  • Selection process, division of functions and roles
  • Respect for independence and objectivity
  • Process and outcomes of decision on project / programme approval
  • Process of signing grant contract
  • Information to the beneficiaries
  • Appeal procedure
  • Attention to detail in more specific areas, such as ITI (Integrated territorial investment projects), large projects, financial instruments
  • Lessons learnt to take with us into 2021-2027
Inese Levana Senior Auditor of EU Funds Audit Department, Ministry of Finance of the Republic of Latvia, AFCOS Member, Riga
15:30

Coffee Break

15:45

Audit Documentation Management

  • Audit trail
  • Audit work papers
  • Annual control report and audit opinion
Marina Mandac Senior Auditor in Independent Service for Methodology and Quality Assurance, Agency for Audit of European Union Programmes Implementation System (Croatian Audit Authority), Zagreb
16:30

Audits by the European Court of Auditors

  • Financial and compliance audits
  • Performance Auditing
  • Reasons & Objectives
  • Performance audit approaches and methodologies
  • Typical audit results/Weaknesses in EU funded programmes
Kurt Bungartz Principal Auditor, European Court of Auditors, Luxembourg  
17:30

Case Study

A Real-life Performance Audit

Kurt Bungartz Principal Auditor, European Court of Auditors, Luxembourg  
18:00

End of Day 2

Tag 3: Freitag, 29. Mai

Session 4: Irregularities and Fraud in ESI Funds

08:30

Management of and Most Common Irregularities in ESI Funds

  • Definition of an irregularity and difference between error and irregularity
  • Overview on most common types of irregularities
  • Who can determine irregularities?
  • Which irregularities can be identified by first level controllers?
  • Which irregularities are typically identified by auditors?
  • How to treat irregularities?
Stavri Ttofa Head of the Verifications and Certification Directorate, Treasury of Cyprus
09:15

Practical Exercises

Practical exercises on how to detect and handle irregularities in ESI Funds

Stavri Ttofa Head of the Verifications and Certification Directorate, Treasury of Cyprus
09:30

Reporting and Financial Corrections

  • When do irregularities lead to recoveries, withdrawals and financial corrections?
  • Rules and obligations for bodies involved
  • Purpose and types of financial corrections
  • Pre‐ and post‐payments
  • Reporting requirements
  • New rules on treatment and reporting of irrecoverable amounts
  • Recoveries and withdrawal workflow
Stavri Ttofa Head of the Verifications and Certification Directorate, Treasury of Cyprus
10:15

Group Exercises

How to Choose the Right Type of Financial Correction and how to Calculate the Rate of Corrections

10:30

Coffee break

11:00

Combatting Fraud and Corruption in ESI Funds – Requirements and Tools

  • The anti‐fraud cycle
  • 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
  • Capability of IT tools: The obligatory fraud risk self‐assessment tool and Arachne
Inese Levana Senior Auditor of EU Funds Audit Department, Ministry of Finance of the Republic of Latvia, AFCOS Member, Riga
12:00

Best practice

Best practice from Latvia: cooperation between AFCOS and Audit Authority

Inese Levana Senior Auditor of EU Funds Audit Department, Ministry of Finance of the Republic of Latvia, AFCOS Member, Riga
12:30

Practical exercises

How to conduct a (fraud) risk analysis with fraud risk self‐assessment tool, and how to define effective and proportionate measures based on the outcome of that risk analysis.

Inese Levana Senior Auditor of EU Funds Audit Department, Ministry of Finance of the Republic of Latvia, AFCOS Member, Riga
13:00

Lunch

14:00

Functioning of AFCOS on the National Level – Experience from Montenegro

  • How to build up the anti-fraud and anti-corruption network in the country
  • Anti-fraud and anti-corruption coordination structures in the European countries
15:30

End of Summer Course & Distribution of Certificates


*Programme may be subject to change.

Referenten

Stavri Ttofa
Head of the Verifications and Certification Directorate, Treasury of Cyprus

Mehr Informationen
Alina Ploae
Contracting Officer, MA for ETC Programmes, Ministry of Regional Development and Public Administration, Bucharest

Mehr Informationen
Olga Guza
Deputy Director of EU Funds Audit Department, Ministry of Finance of the Republic of Latvia

Mehr Informationen
Marina Mandac
Senior Auditor in Independent Service for Methodology and Quality Assurance, Agency for Audit of European Union Programmes Implementation System (Croatian Audit Authority), Zagreb

Mehr Informationen
Inese Levana
Senior Auditor of EU Funds Audit Department, Ministry of Finance of the Republic of Latvia, AFCOS Member, Riga

Mehr Informationen
Kurt Bungartz
Principal Auditor, European Court of Auditors, Luxembourg  

Mehr Informationen

Tagungsort

Exclusive Venue in the Centre of Catania, Sicily

n/a
Catania, Italien
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Summer Course | 27.05.2020 - 29.05.2020 | Catania | Sprache: Englisch

Teilnahmegebühren
Reduzierte Teilnahmegebühr für Angehörige einer Hochschule/Behörde: € 2.230,- (exkl. USt)
Reguläre Teilnahmegebühr: € 2.630,- (exkl. USt)

22% USt (Italien) wird zusätzlich berechnet.

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Ticket-Typ Preis Plätze
Financial Control and Audit of ESI Funds Now and in 2021-2027
Regular fee / Reguläre Teiulnahmegebühr
€2.630,00
Financial Control and Audit of ESI Funds Now and in 2021-2027
Reduced fee for public authorities / Reduzierte Teilnahmegebühr für Angehörige einer Hochschule/Behörde
€2.230,00

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