Experience from programming period
2004-2006
Audit findings & Winding-up activities
Ministry of Finance
Audit Authority Department
Jiri Pesina
Unit of ERDF, EFF, ESF programmes
CONFERENCE NEW MEMBER STATES
18. – 20. APRIL 2011, PLZEŇ
CONFERENCE NEW MEMBER STATES, PLZEŇ
Outline
• Closure of assistance 2004 – 06 period in Czech Rep.
• Winding-up methodology (manual – checklists)
• Winding-up process
• Audit findings
• Winding-up barries
• Submission of documents to EC
• Open issues
• Experience made
CONFERENCE NEW MEMBER STATES, PLZEŇ
Closure of assistance 2004 – 06 period in Czech Rep.
Operational programmes – Objective 1
• OP Human Resources Development – ESF
• OP Rural Development and Multifunctional
Agriculture – EAGGF, ESF
• OP Industry and Enterprise – ERDF
• OP Infrastructure - ERDF
• Join Regional OP – ERDF, ESF
CONFERENCE NEW MEMBER STATES, PLZEŇ
Closure of assistance 2004 – 06 period in Czech Rep.
• Operational programmes – Objective 2
Single Programming Document for Prague – ERDF
• Operational programmes – Objective 3
Single Programming Document for Prague – ESF
CONFERENCE NEW MEMBER STATES, PLZEŇ
Closure of assistance 2004 – 06 period in Czech Rep.
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EQUAL – ESF
INTEREG IIIA (5X) – ERDF
INTEREG IIIB – ERFD
INTEREG IIIC – ERDF
ESPON – ERDF
INTERACT - ERDF
CONFERENCE NEW MEMBER STATES, PLZEŇ
Closure of assistance 2004 – 06 period in Czech Rep.
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ISPA/CF transport section – 8 projects
ISPA/CF environmental section – 13 projects
ISPA/CF technical assistance – 5 projects
CF transport section – 5 projects
CF environmental section – 25 projects
CF technical assistance – 1 projects
CONFERENCE NEW MEMBER STATES, PLZEŇ
Winding-up methodology (manual – checklists)
• EC Closure Guidelines from year 2006 KOM(2006)3424
• Towards a Successful Closure of Structural Funds 20002006 Programmes - Answers & Questions and its
annexes from 2009,2010
• AA-WuB winding-up guideline for performing the closure
audit work (from 2009, updated 2010)
A manual was elaborated with E&Y contribution
CONFERENCE NEW MEMBER STATES, PLZEŇ
Winding-up process
• Desk checks of system audits and sample checks
reports (AA-WuB supervision, participation)
• Desk checks of SAO reports
• Desk checks of EC, ECA reports (AA-WuB
participation)
• Own on-the-spot checks
(MA, IB, CA, FB)
CONFERENCE NEW MEMBER STATES, PLZEŇ
Audit findings
Sample checks findings
• Irregularities:
•In most cases, non-elegible project costs and its accounting
(accounting records);
•Breaking public procurement rule.
System audits findings
•Stabilization HR (historical memory);
•Methodology (Audit trail);
CONFERENCE NEW MEMBER STATES, PLZEŇ
Winding-up barries
• Irregularities (following and clearing up
irregularities);
• Methodology (should be standardised as far as
possible);
• Open findings, additional review of AA-Wu-B
declaration;
CONFERENCE NEW MEMBER STATES, PLZEŇ
Submission of documents to EC
- MA sends the final implementation report after approval from the
MC
– PA sends final declaration of expenditure, list of operations, list
of irregularities and reimbursements
– AA-Wu-B attaches final audit report and winding up declaration
Documents were sent as a package (via Perm. Rep.)
• 2003 – first CZ winding-up with CF projects
• 2010 / 03 – first CZ winding up with operational programme
CONFERENCE NEW MEMBER STATES, PLZEŇ
Winding-up: open issues
EC reaction:
• Ask for additional information related to
irregularities, confirmation data sent;
• Additional audit on winding-up envisaged in one
case (from DG REGIO in May 2011);
CONFERENCE NEW MEMBER STATES, PLZEŇ
Experience made
• Closure procedure takes more time and energy
than expected:
• Setting up the deadlines for collection of
Management ‘Closure documents is necessary.
• The work to be done and the timetable should be
scheduled in cooperation with every
participating body (MA, IB, CA, AA-Wu-B)
necessary;
CONFERENCE NEW MEMBER STATES, PLZEŇ
• Thank you for listening
Ministry of Finance of the Czech Republic
Depatrment of Audit Authority
Unit 523 – Audit of ERDF, ESF and EFF programmes
jiri.pesina@mfcr.cz
CONFERENCE NEW MEMBER STATES, PLZEŇ