Transcript KICK-OFF OF TWINNING RO/IB/FI02

Project implementation
under DIS
PRESENTATION
by
Mr. Gábor Rónaszéki
CFCU Hungary
30 November 2006
The Central Finance and Contracts
Unit
1. CFCU Hungary
2. Financial management
3. Project management
4. Grant schemes management
5. PAO responsibilities
1. CFCU Hungary
1.Concept of CFCU
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Harmonised administration + economies of scale
More effective control by EC
Programme Authorising Officer
2. Creation
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1 March 1999
IB projects
3. Legal Status
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Legal person
Total independence in professional field
Semi independence in budgetary execution
1. CFCU Hungary
3. The Mission
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Project and Grant schemes management
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Financial management
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administrative management and surveillance of tendering
and contracting procedures of programmes
Contracting Authority
Monitoring
Training
Approval of invoices/payment requests
Executing money transfers
Conflictual position
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Beneficiaries (SPOs): successful projects
CFCU: successful projects implemented in line with rules
1. CFCU Hungary
Segregation of duties within the Hungarian
Administration
 SPO:
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Ensuring project implementation at technical level
CFCU:

Overall responsibility of tendering and
administrative implementation
1. CFCU Hungary
National Programmes
FM
Total
CFCU
MEUR
MEUR
1998
67,8
54,5
80%
1999
104,8
49,3
47%
2000
89,6
69,5
78%
2001
109,9
51,4
47%
2002
132,8
70,5
53%
2003
101,7
35,8
35%
Total
538,8
276,5
51%
%
2. Financial Management
PHARE finances: double functional constraint
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Commission’s regulation for fund flow
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Fund transfers through National Fund
Double Fund Request procedure
Hungarian legislation for State Budget execution
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PHARE funds appear in National Budget
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Budgetary planning
Payments through Ministry’s account
Budgetary accounting at the Ministry
Invoices made out to Ministry
FLOW OF PHARE FUNDS
Supplier/
Beneficiary
Invoice
Transf er HUF
Implementing
Line Ministry
European Commission
Transf er EUR
Advance
Budgetary
Department
SPO/
Phare office
National Fund
(Ministry of Finance)
Transf er EUR
Advance
CFCU
Invoice + supp. docs
State Treasury
Invoice + supp. docs
Hungarian State
Treasury
Fund control
Registering
Hungarian State
Treasury
Foreign Currency Trans actions
Dept.
Tas k Financing Dept.
Transf er EUR
EUR Transf er Order
Hungarian
National
Bank
document flow accompanying payments
fund flow
2. Financial Management
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Segregation of duties
SPO: ‘services rendered’ approval
 CFCU: financial approval
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Segregation of duties within the Financial Dept.
Payments administrators – checking of invoices
 Accounts administrators – execution of transfers
 Twinning managers – twinning budgetary
management
 Accounting
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3. Project management
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Large scale sectoral projects
Actors: NAC, NAO, SPOs, PAO, ECD
Segregation of Duties
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programming
tender preparation
tendering
tender evaluation and contracting
contract implementation
monitoring
Segregation of Duties
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Programming
SPO: project fiche preparation
 NAC: negotiation with EC
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Tender preparation
SPO: preparation of technical documents (ToR, TS,
eligibility/evaluation criteria)
 CFCU: preparation of TD
quality control of technical docs (experts)
 Approval: PAO – ECD
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Segregation of Duties
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Tendering Phase
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SPO:
technical input during clarification
organising clarification meetings and site
visits
delegating voting members
CFCU: provides non-voting chairperson and
secretary
secretary prepares TER and draft contracts
Approval: PAO – ECD
Contracting:

ECD - SPO (Final Beneficiary) – CFCU –
Contractor
Segregation of Duties
Contract Implementation
 SPO
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technical responsibility of contract implementation
CFCU
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administrative responsibility of contract implementation
close monitoring of implementation in order to interact
on administrative ground in time
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PM is member of Steering Committees
‘mediator’ in case of problems
ECD
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Monthly meetings
JMCs
4. Grant schemes management
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Direct payment of non-commercial nature
Actors: see sectoral projects + TAO, Beneficiaries
Segregation of duties: see sectoral projects except
for TAO:
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Secretarial tasks, contact and information point for
Beneficiaries, advisory capacity both for the
implementing authorities and for the Beneficiaries
Assistance to the SPO and the CFCU in monitoring
100% 1st round check of financial reports
NO DECISION RIGHTS! Can only make
recommendations towards the SPO and the CFCU.
Secondary procedures: CFCU as ex-ante authority
5. PAO RESPONSIBILITIES
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Ex-ante control: ECD (DIS) vs internal unit (EDIS)
PAO and SPOs
Conceptual question: co-responsibilities or delegated
responsibility with supervision?
 Sole and overall responsibility of PAO vis-a-vis the
Commission
 Extended supervision on SPOs defined in OM:
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Internal procedures
On-the-spot checks
Quality assurance
Bilateral legal agreements with all SPOs
Declaration on Human and material resources available
Final advice
Gain the confidence of the EC Delegation
hard relationship anyway
can be a useful support
analysis of rejections
Contacts:
Mr. Gábor Rónaszéki
+36 1 327 2800
[email protected]