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EDIS The final phase Martin BECK (martin.beck@cec.eut) DG Regional Policy

EDIS The final phase Martin BECK (martin.beck@cec.eu.int) DG Regional Policy Unit G6: Audit of ERDF and ISPA. Four Phases EDIS. 1: Gap Assessment 2: Gap plugging 3: Compliance assessment 4: Preparation Commission Decision. Current state of play (1). Phase 1 completed:

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EDIS The final phase Martin BECK (martin.beck@cec.eut) DG Regional Policy

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  1. EDIS The final phase Martin BECK (martin.beck@cec.eu.int) DG Regional Policy Unit G6: Audit of ERDF and ISPA Brussels, 9 April 2003

  2. Four Phases EDIS • 1: Gap Assessment • 2: Gap plugging • 3: Compliance assessment • 4: Preparation Commission Decision Brussels, 9 April 2003

  3. Current state of play (1) • Phase 1 completed: • Czech Republic: • Deloitte & Touche • Estonia: • Deloitte & Touche • Hungary: • Government Control Office • Latvia: • Price, Waterhouse & Coopers • Lithuania: • Ernst & Young • Slovakia: • P.E. International • Slovenia: • Ministry of Finance • Romania • Price, Waterhouse & Coopers • Poland • Ernst & Young Brussels, 9 April 2003

  4. Current state of play (2) • Phase 2 & 3 completed: • Estonia: • Price, Waterhouse & Coopers (Phase 2) • Deloitte & Touche (Phase 3) • Phase 4 running • Estonia • Commission services • Contract auditor Phase 2 signed: • Hungary • P.E. International • Lithuania • Deloitte & Touche • Updated information available on: • http://forum.europa.eu.int/Members/irc/budg/fccweb02/ (Financial Control Contact website) Brussels, 9 April 2003

  5. Conflict of interests • Same auditor can carry out Phase 1 & 3 audit • Auditor Phase 2 cannot carry out Phase 1 & 3 audit • Phase 4 auditor: Commission services • External firms may be called on by Commission to provide assistance • These auditors not involved in previous stages Brussels, 9 April 2003

  6. Scope Phase 4 audit • Assessment of: • national and sectoral project management capacity • financial control procedures • structures regarding public finance • Target bodies: • NIC • NAO and National Fund • SAO and supporting staff • implementing agencies • internal audit bodies • bodies responsible for the ex-ante control on tendering and contracting Brussels, 9 April 2003

  7. Request file • Elements • NAO confirming fulfilment of conditions • Compliance Assessment Report • positive assurance external auditor • EDIS request complete and accurate • non-blocking findings, requiring action within a fixed time-scale • Audit trails • payments to contractors • claiming funds from EU • reporting system (Monitoring Committee, irregularities, final report) • supporting documentation • Updated ISPA implementation paper • Other useful documents (e.g. Manuals) Brussels, 9 April 2003

  8. Steps Phase 4 (1) • Consultation of other services • DG BUDG, MARKT, ELARG, AGRI • Directorate F • EC Delegation • Preparation of the audit • Analysis of request file • Analysis of earlier audit work • Info from ECD on procurement • On-the-spot audit • Joint methodology DG REGIO/ELARG • More oriented on testing system • Using COSO approach • More info: presentation Berrisford 13.11.2002 Brussels, 9 April 2003

  9. Steps Phase 4 (2) • Drafting audit report • Findings • weaknesses serious enough to block EDIS • recommended corrective actions with timetable but not blocking EDIS • possible corrective actions without any timetable • no comments required • Discussion with and submission to manager ISPA: Directorate F • Granting EDIS or not to be decided by DG REGIO • Decision can vary per implementing agency • Opinion of the auditors Brussels, 9 April 2003

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