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European Union
Republika Slovenija
Homologues Group Meeting
Slovenia, October 2009
Simplification Task Force
Results for Audit Authorities
Ljubljana, 12-13 October 2009
Susanna Rafalzik
Republic of Austria - Federal Chancellery
ERDF-Audit-Authority
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European Union
Republika Slovenija
Homologues Group Meeting
Slovenia, October 2009
Outline
1. Task Force simplification – observations of
an Audit Authority
2. Simplified costs – what’s new for Audit
Authorities – change of audit approach
3. Modification of Art. 55 – revenues – what do
Audit Authorities have to know
4. Conclusion
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European Union
Republika Slovenija
Homologues Group Meeting
Slovenia, October 2009
Task Force Simplification
• Start of the simplification task force:
November 2008
• Several meetings up to now
• Majority of MS-participants come from
Managing Authorities
• Discussions on general but also audit aspects
• Several vital experiences with Auditors are
reported
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European Union
Republika Slovenija
Homologues Group Meeting
Slovenia, October 2009
Simplified costs
New approach for simplified costs:
• Flat rate overhead costs (up to 20%)
• Standard unit costs
• Lump sums for operations
New approach for auditing this new type of
expenditure and impact on work of audit
authorities (as well as for MA’s, FLC and
beneficiaries).
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European Union
Republika Slovenija
Homologues Group Meeting
Slovenia, October 2009
Simplified costs
What should AA know:
• COCOF Document (COCOF 09/0025/01-EN):
describing possibilities and prerequisites.
• Involvement of the AA in the process
indispensable:
– Professional input of AA may be necessary
– Change of Eligibility rules may be necessary
– Amendment of description of Management &
Control System could be required – AA has to
conclude in the annual audit report.
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European Union
Republika Slovenija
Homologues Group Meeting
Slovenia, October 2009
Modification Art. 55 reg. (EC) 1083/2006
Modification: threshold lifted from € 200.000 to € 1 Mio.
total project costs – duty to observe and deduct (repay) revenues
Misunderstanding: projects with total costs below the
threshold do not have to record, register and deduct
revenues!  ATTENTION
AA: be aware that revenues have to be taken into
consideration – no matter of the size of the project.
Ensure that national eligibility rules are clear in this
aspect. During audits – audit revenues as well!
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European Union
Republika Slovenija
Homologues Group Meeting
Slovenia, October 2009
Thank you for your attention!
Email: [email protected]
Tel: +43 1 53115/4134
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