09:00
Challenges for Audit Authorities
- Scope of system audits, audits of operations and audits of accounts
- Enhanced proportionate arrangements: consequences
- Challenges of ex-ante assessment of the SCO methodology
- Ensuring flexibility in times of crisis: Lessons learnt from 2014-2020
Florina Munteanu
,
Acting Director, Audit Department for the Regional Operational Programmes, Romanian Audit Authority within the Romanian Court of Accounts
10:00
10:30
Findings in System Audits, Audit of Operations, State Aid and Public Procurement
- Audit findings and recommendations
- Planning, execution and reporting of the audit of projects
- Audit visits: Preparation and the expectations of audit authorities
- Use of expert institutions in public procurement and state aid
- Practical examples
Florina Munteanu
,
Acting Director, Audit Department for the Regional Operational Programmes, Romanian Audit Authority within the Romanian Court of Accounts
12:00
13:30
Audit of Simplified Cost Options in 2021-2027
- Using SCO: Considerations for Audit Authorities
- Ensuring good cooperation between Managing and Audit Authorities
- Practical exercises on eligibility of costs: How to avoid errors and irregularities in SCO
Marina Mandac
,
Head of Department for Methodology, Service for Support to Audit Processes, Sector for Management of Horizontal Processes. Agency for Audit of European Union Programmes Implementation System (Croatian Audit Authority), Zagreb.
14:15
Annual Control Report and Audit Opinion Reported by Audit Authorities
- Annual Control Report (ACR)
- Annexes to the Annual Control Report
- Audit Opinion
Marina Mandac
,
Head of Department for Methodology, Service for Support to Audit Processes, Sector for Management of Horizontal Processes. Agency for Audit of European Union Programmes Implementation System (Croatian Audit Authority), Zagreb.
15:00
15:30
Audit Trail
- Availability of Documents
- Single Audit Arrangements
- Programme Closure and Durability Requirements
Marina Mandac
,
Head of Department for Methodology, Service for Support to Audit Processes, Sector for Management of Horizontal Processes. Agency for Audit of European Union Programmes Implementation System (Croatian Audit Authority), Zagreb.
16:00
End of the Workshop & Distribution of Certificates