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SUPREME AUDIT OFFICE CZECH REPUBLIC Discussion Group 2 EU Funds Audit

VI. EUROSAI Training Event Better Auditing of Public A ids and Subsidies 6.-8. November 2006 , Prague. 1. SUPREME AUDIT OFFICE CZECH REPUBLIC Discussion Group 2 EU Funds Audit Discussion leader: Dirk Pauwels dirk.pauwels@eca.europe.eu Reporter: Jan Topka jan.topka@nku.cz.

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SUPREME AUDIT OFFICE CZECH REPUBLIC Discussion Group 2 EU Funds Audit

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  1. VI. EUROSAI Training Event Better Auditing of Public Aids and Subsidies 6.-8. November 2006, Prague 1 SUPREME AUDIT OFFICE CZECH REPUBLIC Discussion Group 2 EU Funds Audit Discussion leader: Dirk Pauwels dirk.pauwels@eca.europe.eu Reporter: Jan Topka jan.topka@nku.cz

  2. VI. EUROSAI Training Event Better Auditing of Public Aids and Subsidies 6.-8. November 2006, Prague 2 Management and control of EU funds from auditor’s perspective • Implementation under shared management of EU funds is complex • Last CAP reform - additional burden on farmers, unclear legislation, lots of exceptions, high degree of flexibility • New audit challenges (calculation of entitlements, interpretation of terminology, controllability of cross-compliance) – risk identification, staff training • Lack of clear chain of responsibility at all levels in the shared management system

  3. VI. EUROSAI Training Event Better Auditing of Public Aids and Subsidies 6.-8. November 2006, Prague 3 Structural funds audit - experiences and issues • Member states make the regulatory framework more complex then could be reasonably justified • Delays in implementation of programmes • Unclear responsibilities of implementing staff • Ineffective institutional cooperation • Issue of performance audit approach in the area of SF: • Dilemma between performance objectives and “spending” objective • Suggestion to focus on admin. capacity, ex-ante evaluation, monitoring systems

  4. VI. EUROSAI Training Event Better Auditing of Public Aids and Subsidies 6.-8. November 2006, Prague 4 External auditing issues in the EU funds area • Constitutional and legal framework of the EU provides following division of duties: • internal control – Commission • external audit – ECA in cooperation with national SAIs (trust, ISAs) • No obligation for national SAIs to audit EU funds, it is optional and there are some individual initiatives • Danish NAO’s initiative has established close links with internal auditors (not permanent, revocable- testing phase is expected) • NAOD will report the results of the work to their national parliament • The initiatives has raised following concerns in the discussion group: • Independence of the external auditor • Reliance on work of internal auditor (or other external auditor?) • Access to the audit workpapers of other SAI’s

  5. VI. EUROSAI Training Event Better Auditing of Public Aids and Subsidies 6.-8. November 2006, Prague 5 Thank you for your attention Jan Topka jan.topka@nku.cz www.nku.cz

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