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System evaluation and sampling – first audit experience in the 2007 – 2013 period

System evaluation and sampling – first audit experience in the 2007 – 2013 period. Nataša Prah Director Budget Supervision Office of the Republic of Slovenia. Introduction. Structural Funds System in Slovenia What we have planned What we have done

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System evaluation and sampling – first audit experience in the 2007 – 2013 period

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  1. System evaluation and sampling – first audit experience in the 2007 – 2013 period Nataša Prah Director Budget Supervision Office of the Republic of Slovenia Ljubljana, 12-13 October 2009

  2. Introduction • Structural Funds System in Slovenia • What we have planned • What we have done • What and how we have planned for expenditure in 2008 • What and how we have done for expenditure in 2008 • How we intend to report for expenditure in 2008 Ljubljana, 12-13 October 2009

  3. Structural Funds System in Slovenia • Three Operational programs: • Improving human capital: approved on 21st of November 2007 • Strengthening of regional development capacity: approved on 27th of August 2007 • Strengthening environmental and transport infrastructure development: approved on 27th of August 2007 Ljubljana, 12-13 October 2009

  4. Structural Funds System in Slovenia(2) • Management framework: • 1 Managing Authority • 1 Certifying Authority • 11 Intermediate Bodies: human capital (8), regional development (5) and environmental and transport infrastructure (2) • Several Final beneficiaries and • 1 Audit Authority Ljubljana, 12-13 October 2009

  5. What we have planned • Three Compliance assessments: • Outsourced to the private audit firm • Common system – common audit approach – one Audit Strategy: • Done by the Audit Authority Ljubljana, 12-13 October 2009

  6. What we have done • Compliance assessments: • Approved by the European Commission: • on 14th of August 2008 for Improving human capital, • on 28th of May 2008 for Strengthening of regional development capacity, • on 17th of March 2008 for Strengthening environmental and transport infrastructure development Ljubljana, 12-13 October 2009

  7. What we have done(2) • Audit Strategy: • Approved by the European Commission on 21st of October 2008 • Work done in accordance with the Audit Strategy: • First Audit Report and opinion on 31st of December 2008: • Audit Report: work done till 30th of June 2008 • Audit opinion: disclaimer of the audit opinion Ljubljana, 12-13 October 2009

  8. What and how we have planned for expenditure in 2008 WHAT AND HOW: • Audit work planned for reporting till 31st of December 2009: • Follow up of the recommendations from three compliance assessment reports • System audit at the Managing authority • Since there were no expenditure submitted to the European Commission foreseen till 31st of December 2008 we have not planned any audits of operations Ljubljana, 12-13 October 2009

  9. What and how we have done for expenditure in 2008 (2) WHAT: • Till 30th of June we have performed: • Follow up audits: recommendations from compliance assessment reports • System audit at the Managing authority HOW: • Follow up audits: • Review of the implementation of the recommendations related to the findings during the compliance assessment audit Ljubljana, 12-13 October 2009

  10. What and how we have done for expenditure in 2008(3) • Evaluation of the recommendations implemented: • In accordance with the Common methodology for the assessment of management and control system • It is incorporated into the assessment of the authority concerned • System audit at the Managing authority: • Assessment of the system regarding 7 key requirements, 23 assessment criteria and a detailed audit programme prepared for evaluation of each assessment criteria Ljubljana, 12-13 October 2009

  11. What and how we have done for expenditure in 2008(4) • Evaluation of each step in the audit programme using the same four categories (works well, works, works partially, essentially does not work) • Final result for evaluating each step in the audit programme was evaluation of each assessment criteria • Review of evaluated assessment criteria • Evaluation of each key requirements • Review of evaluated key requirements • Evaluation of the Managing authority Ljubljana, 12-13 October 2009

  12. What and how we have done for expenditure in 2008(5) • Example: • Key requirement: Adequate management verifications • Assessment criteria: On-the-spot verifications based on adequate risk assessment • Detailed audit programm: • Is selection of projects which are the subject of on-the-spot review based on a risk assessment? • Is the selection procedures defined in the internal documents? Ljubljana, 12-13 October 2009

  13. What and how we have done for expenditure in 2008(6) • Are the foreseen procedures actually performed? • Is the risk assessment adequate (review of criteria for selection, selection procedures, project selected)? • Were the selected project indeed the subject of on-the-spot verifications? • Is there a sufficient audit trail on the work done? • Are the records of on-the-spot checks performed kept clear? • In case of irregularities found was there a proper procedure undertaken (report, actions,..) Ljubljana, 12-13 October 2009

  14. How we intend to report • Second Audit Report and opinion till 31st of December 2009: • Audit work done from 1st of July 2008 till 30th of June 2009: • Audit Report: system audits performed • Audit opinion: disclaimer of the audit opinion Ljubljana, 12-13 October 2009

  15. The end • Questions • Comments • Best practice Ljubljana, 12-13 October 2009

  16. Thank you for your attention! natasa.prah@mf-rs.si Tel: +38613696900 Ljubljana, 12-13 October 2009

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