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Seminar on Budget and EU Funds Skopje, 14-15 May 2007

THE NATIONAL FUND VS. N ATIONAL B UDGET P ROCESS. Seminar on Budget and EU Funds Skopje, 14-15 May 2007. Jan Gregor. Content. Historical Context Continuous adjustments of Structures EU funds parallel to National System EU funds within National System Internal Control System

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Seminar on Budget and EU Funds Skopje, 14-15 May 2007

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  1. THE NATIONAL FUND VS. NATIONAL BUDGET PROCESS Seminar on Budget and EU FundsSkopje, 14-15 May 2007 Jan Gregor

  2. Content • Historical Context • Continuous adjustments of Structures • EU funds parallel to National System • EU funds within National System • Internal Control System • Planning of co-financing • Legislative Changes • General Strategy to get ready • Our Challenges

  3. Historical Context • 1990: EU assistance started by Phare • 1998: Central MoF Responsibility • 2000: New instruments (ISPA, SAPARD) • 2001: National Fund Department • 2004: EU Accession • 2007: New Financial Perspective

  4. Main tasks of the NF Pre-accession • Financial Management of PHARE, ISPA, SAPARD • EDIS (x SAPARD) • Regional Policy Negotiation Chapter • Preparations for SF and CF Post Accession • Paying and Certifying Authority for SF/CF/EFF • Competent body for CAP (accreditation) • Own Resources System • Review of EU Budget

  5. 1990

  6. 1998

  7. 2001

  8. Mid 2002

  9. 2004

  10. 2007

  11. IA IA IA IA Parallel Flow of EU Funds (2004-2006) EUROPEAN COMMISSION MRD Ministry of Finance MC CSF MA CSF PA Winding-up Financial Flows Certification Line Ministry MC OP SPD MA OP/SPD On-the-spot checks IB PU Final Beneficiaries / Final Recipients

  12. OP 1 OP 2 OP 3 OP x Flow of EU Funds via National System (2007-13) Strategic Community Guidelines 25-26 National Strategic Ref. Framework 27-28 Art. Links to Articles of the General Regulation 37-41 National Budget System About 18 legislative possibilities for the Use of EU funds

  13. PCA Financial manag. Certification Programming Implementation Financial Flow Certification/Audit Authority Thematic Operational Programmes EUROPEAN COMMISSION MC CSF MF MA CSF 75-98 61 62 Audit Authority Ministry Budget Dept. MC OP 62, 1b MA OP Fin. Dept Sample Audits Art. 63 60 IA Links to Articles of the General Regulation IA 62, 1a Beneficiary

  14. PCO Financial manag. Certification Programming Implementation Financial Flow Certification/Audit Authority Regional Programmes EUROPEAN COMMISSION MC CSF MRD MF MA CSF Budget Dept. 75-98 61 62 Audit Authority MC ROP RR 62, 1b MA ROP Fin. Dept Sample Audits Art. 63 60 IA Links to Articles of the General Regulation IA 62, 1a Beneficiary

  15. Internal Management andControl System Member state EuropeanUnion MA PA AO Authorising Officer Accounting Officer Authorising Officer Budget Admini-strator Accounting Officer

  16. Planning of co-financing • Advance modelling needed • Outputs are used in the budgetary process • Numbers in the State Budget usually differ from expert estimates (upwards) • Commitments vs. Payments (not generally understood) • National Programmes to be integrated

  17. Legislative Changes 1990-2007 • Pre-accesion instruments based on International treaties • 2000: Budgetary Rules (NF established) • 2000: Regional Development • 2001: Financial Control Act • Other changes of Budgetary Rules • 2006: Regional Development amended • 2007: Budgetary Rules to be amended • 2010: ???

  18. General Strategy to get ready • 100% adjustments of national system • Language, Will to change, … • Parallel System to National Budget • Flexibility, Coordination, … • Parallel System and Step-by-Step integration into national processes • Flexibility First, General Adjustments later • Appears to be the Czech Case

  19. Our Challenges • Modernization of the Budget System (accrual base budgeting, accounting, State Funds) • Motivation and Stabilization of Staff dealing with EU funds • Limit Ad-hoc changes of the System

  20. MoF – Ministry of Finance NAO – National Authorising Officer NAC – National Aid Coordinator CFA – Centre for Foreign Assistance CFCU – Central Financing and Contracting unit NF – National Fund PA – Paying Authority PU – Paying Unit PCA - Paying and Certifying Authority CA – Control Authority (Phare) CHU – Central Harmonization Unit W-U Winding-up Body AO – Audit Authority IA – Internal Audit Abbreviations I • Translations to be added

  21. MRD – Ministry for Regional Development SF – Structural funds CF – Cohesion Fund EFF – European Fisheries Fund CAP – Common agriculture policy OP – Operational Programme SPD - Single Programming Document MC – Monitoring Commitee CSF - Community Support Framework MA – Managing Authority IB – Intermediary Body Abbreviations II • Translations to be added

  22. Thank you for attention jan.gregor@mfcr.cz

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