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AUDIT OF EUROPEAN UNION FUNDS EXECUTIVE AGENCY

AUDIT OF EUROPEAN UNION FUNDS EXECUTIVE AGENCY. BULGARIAN AUDIT AUTHORITY and INTERNAL AUDIT UNITS – INTERACTION AND COOPERATION. October 201 5, Yerevan. BG AUDIT AUTORITY’ UNIVERSE.

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AUDIT OF EUROPEAN UNION FUNDS EXECUTIVE AGENCY

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  1. AUDIT OF EUROPEAN UNION FUNDS EXECUTIVE AGENCY BULGARIAN AUDIT AUTHORITY and INTERNAL AUDIT UNITS – INTERACTION AND COOPERATION October 2015, Yerevan

  2. BG AUDIT AUTORITY’ UNIVERSE • all 8 mainstream national programmes under ESIF - European Regional Development Fund, Cohesion Fund, European Social Fund and European Fishery Fund • CBC programmeswith Serbia, Turkey and FYROM • ETC programmes with Romania, Greece, SEE, INTERREG ІVC, ESPON, URBACT ІІ • Erasmus+ • SOLID - External Borders Fund and European Return Fund • Winding-up Body for ISPA/CF projects / SAPARD Certification Body • EEA and Norwegian Mechanisms, Bulgarian-Swiss Program

  3. MISSION OF AUDIT AUTHORITY Provide assurance that the European Community’s financial interests are properly protected – whether management and control systems (MCS) of the respective EU-financed programme are adequate and function effectively so as to provide reasonable assurance that the statements of expenditure presented to the Commission are correct and, as a consequence, reasonable assurance that the underlying TRANSACTIONS ARE LEGAL AND REGULAR • each year - Annual Control Report and Annual Opinion • 31 March 2017 – Closure Declaration

  4. AA - AUDIT WORK

  5. AUDITS OF OPERATIONS 2010-2014 5

  6. SIMILARITIES AND DISTINCTIONS IA/AA

  7. CO-OPERATION BETWEEN IA AND AA • Different options - according to applicable laws and standards - EC Guidance note for reliance of the work of other auditors - national decision for management and control system • Bulgarian case at the moment, based on formal agreement • communication of audit plans • sharing AA’ check lists, tools and approach – aeuf.bg publications and trainings - general and on-the-job

  8. IA ENGAGEMENTS RELATED TO EU PROGRAMMES Consulting or assurance – the choice is yours Source: Consolidated report for internal control in the public sector

  9. PREVENTIVE ROLE OF IA • In Managing/Certifying authorities • Elaboration of adequate internal procedures - focus on EC requirements for risk assessment and antifraud measures and annual management declaration and report • Regularity and effectiveness of key processes – selection of operations, verification and certification of expenditure • In beneficiaries • Design and implementation of projects – indicators, procurements, publicity, audit trail, physical execution and status, durability • All levels’ issue: compliance with public procurement legislation – 80 % of irregularities and financial corrections

  10. AUDIT OF EUROPEAN UNION FUNDS EXECUTIVE AGENCY THANK YOU FOR YOUR ATTENTION! Ludmila Rangelova, CGAP Head of Bulgarian Audit Authority l.rangelova@minfin.bg Sofia – 1040 4 SlavyanskaStr. Tel: +359(2) 9859 5200 Fax: +359 (2) 9859 5202 10

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