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Committee on Budgetary Control 22 January 2008

European Court of Auditors. Committee on Budgetary Control 22 January 2008. DAS 2006. DAS 2006 - Specific assessments concerning legality and regularity of underlying transactions. Functioning of supervisory and control systems. Error range. Less than 2% (below materiality threshold ).

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Committee on Budgetary Control 22 January 2008

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  1. European Court of Auditors Committee on Budgetary Control22 January 2008 DAS 2006

  2. DAS 2006 - Specific assessments concerning legality and regularity of underlying transactions Functioning of supervisory and control systems Error range Less than 2% (below materiality threshold) Satisfactory Partially satisfactory Between 2% and 5% Unsatisfactory Greater than 5%

  3. DAS 2006 – Legality and regularity of underlying transactions Agriculture IACS Pre-accession PHARE/ISPA Administration External Actions EC Revenue Agriculture Agriculture non-IACS External Actions Impl. org. Structural Actions Pre-accession SAPARD

  4. What can the Commission do to improve the situation? • ensure that supervisory and control systems address the risks effectively, both at the level of the Commission and of the Member States; • strengthen in particular the Commission’s ability to mitigate the risk that the control systems in the Member States fail to prevent reimbursement of overstated or ineligible expenditure; • improve mechanisms for recoveries; • improve the quality of DGs’ Activity Reports and the Commission’s Synthesis Report; address the detected deficiencies adequately and ensure continuity in the way information is presented;

  5. What can the Commission do to improve the situation? • implement the Commission’s Action Plan; • ensure suitable indicators assisting the management and helping to gauge improvements over time; • ensure that rules and regulations are clear and sufficient enough to meet Community objectives, while avoiding unnecessary complexity.

  6. ”80% of EU-funds in shared management: what can Member States do to improve the situation?” • Structural Funds: • improvement of the day to day management and implementation of sound closure procedures for the programming period 2000 – 2006; • implementation of the legal framework with respect to the new programming period 2007 – 2013. • CAP expenditure: • specific attention to Cross Compliance requirements; • due consideration to the pertinence of eligibility conditions with the objective of reducing the error rate in the field of Rural Development .

  7. The Court’s contribution • The Court’s revised DAS approach provides clear recognition of improvements in supervisory and control systems. As these improve, more of the assurance is derived from them. • The new definition and treatment of errors updates the methodology so as to take into consideration the latest developments in the legal framework (cross compliance, financial corrections). • The Court’s conclusions and audit results have become more robust and provide a clearer assessment of where weaknesses exist and what is contributing to any error found.

  8. Conclusion: What will make the crucial difference is whether the management’s control mechanisms will be shown to have improvedsufficiently and rules simplifiedenough to bring about a reduction in errors found.

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