An Introduction to the UK Co-ordinating Body

1. An Introduction to the UK Co-ordinating Body

2. UK Co-ordinating Body Purpose: UKCB’s purpose is to monitor the accreditation of Paying Agencies and work with them to ensure that CAP expenditure is effectively controlled, thereby mitigating the risk of disallowance Vision: UKCB’s vision is to be a highly-motivated, skilled and efficient team that helps UK Paying Agencies to improve their management and control systems, enhance their compliance with regulatory requirements and reduce their levels of financial correction Remit: Carry out the functions of the Co-ordinating Body, as defined in article 7.4 of Regulation 1306/2013, i.e. bring together information to be sent to the Commission and promote the harmonised application of community rules and guidelines; and Secretariat to the UK Competent Authority

3. UK Co-ordinating Body – Core Objectives • Bring together the financial, audit and statistical information required by the Commission and promote the harmonised application of Community rules and guidelines in the UK; • Provide the UK Competent Authority with advice and recommendations on paying agencies’ corrective actions and accreditation and to manage the service level agreement (sla) with the UK Certifying Body; • Promote an effective financial control environment that protects EU funds and reduces the risk of disallowance; • Set up and maintain the single CAP beneficiary website • Deliver services efficiently and effectively

4. UK Co-ordinating Body – Core Objectives • Submit accurate monthly/quarterly/annual accounting returns in support of EAGF and EAFRD reimbursement claims within EU regulatory deadlines; • Co-ordinate EU and ECA audits and relevant statistical returns within agreed deadlines, working with paying agencies to provide the information requested by the Commission; • Publish CAP beneficiary data on the internet in accordance with the requirements of the Commission’s transparency regulation (259/2008, as amended); • Provide advice and facilitate discussions on the interpretation and application of CAP regulations to support UK paying agencies, both collectively and individually, to meet regulatory requirements and minimise disallowance;

5. Manage the SLA for the certification audit of the paying agencies and seek to ensure that all relevant documents are submitted to the Commission to allow clearance of the Paying Agencies’ accounts; • Seek endorsement from the Competent Authority of Paying Agencies’ proposals for corrective action in response to recommendations agreed with the Certifying Body (CB) and monitor paying agencies’ progress against these plans; • Manage financial resources effectively and demonstrate year-on-year efficiency gains in the delivery of the body’s services, including the delivery of the annual certification audit by the CB; • Ensure that all staff have work objectives linked to the unit’s objectives and are performing against their objectives to a high standard. UK Co-ordinating Body – Core Objectives cont

6. UK Co-ordinating Body – Core Functions • Accounts, Finance and Indent; • monthly & quarterly accounts of paying agencies • T104 (EAGF – pillar I) • annex xi (EAFRD – pillar II) • forecasts of expenditure • indent (monthly – EAGF) • annex x (6-monthly – EAFRD) • monitoring of payment deadlines and ceilings • submission of annual accounts and matrix data • Provision of Statistical Data • submission of: • control statistics: • article 84 returns (pillar I) • article 31 returns (pillar II) • Commission costs of control data • UK irregularity returns • and

7. UK Co-ordinating Body – Core Functions cont • Audit Management; • management of EU audits • Commission • ECA (systems and DAS) • attendance at wash-up meetings • co-ordination of UK responses • provision of secretariat support at: • conciliation body hearings /bi-lateral meetings • compilation of audit management and disallowance information • Certifying Body Management; • day to day management of the UK Certifying Body (via SLA); • review of annual reports and accounts; • submission of UK synthesis • monitoring of corrective actions

8. Competent Authority Issues and withdraws paying agency accreditation • Issues provisional or full accreditation • Withdraws/downgrades accreditation Reviews compliance with accreditation criteria • Takes account of: assessments by the Co-ordinating Body; annual reports from the Certifying Body; observations or reports from Commission Services and progress implementing corrective actions Appoints the Certifying Body • In the UK the NAO act as UK Certifying Body under a service level agreement managed by the Co-ordinating Body

9. Competent Authority cont • In the UK, the National Audit Office (NAO) undertakes work alongside its exchequer role and reports to DG AGRI via the Co-ordinating Body as SLA manager • Manages ‘local’ certifying body audit teams in RPA, SGRPID, WAG and DARD • Certifies agency EAGF and EAFRD accounts • Reports on compliance with accreditation criteria • Identifies “major”, “intermediate” and “minor” weaknesses requiring agency corrective actions