Transcript EU Funds Audit – Recent developments in Structural Funds

EU Funds Audit – Recent developments in
Structural Funds
Eurosai Seminar on "Audit of Public Aids and Subsidies“, Prague, 6-8 November 2006
Gabriele Cipriani
Director - Structural and Internal policies
([email protected])
Some key issues
 The reform’s guiding principles
 The administrative capacity
 Sound financial management
 External audit
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The reform’s guiding principles
 Concentration
 Simplification
 Proportionality
 Decentralisation
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Concentration (geographical)
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Concentration (thematic)
•Research and technological development (R&TD), innovation and entrepreneurship
•Information society
•Transport
•Energy
•Environmental protection and risk prevention
•Adaptability of workers and firms, enterprises and entrepreneurs
•Access to employment and sustainability
•Social inclusion of less-favoured persons
•Human capital
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Simplification
Objectives
Structural Funds and instruments
Convergence
ERDF
ESF
Competitiveness
and Employment
ERDF
ESF
European territorial
Cooperation
ERDF

Cohesion
Fund
A General Regulation (No 1083/2006)
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European Regional Development Fund (ERDF)
Regulation (No 1080/2006) ;
European Social Fund (ESF) Regulation (No
1081/2006) ;
The Cohesion Fund (No 1084/2006) ;
The European Grouping of territorial cooperation (EGTC) (No 1082/2006).
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Proportionality
The financial and administrative resources shall be
proportional to the total amount of expenditure
allocated to an operational programme for...
•Choice of indicators for output and results;
•Evaluations;
•Reporting and monitoring in case of sub-delegation;
•Arrangements for auditing the functioning of the systems, and
•Annual and final report on implementation.
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Decentralisation
...one of the key objectives is to clearly delimit
the framework, the nature, and the division of
responsibility between the different actors
concerned by the execution of the Community
budget. These include the Member States and the
implementing bodies, on the one hand, and the
Commission, on the other.
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Administrative capacity
 Member States
 Commission
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Sound Financial Management
 Concept
 Evaluation
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External audit
 Context
 Audit strategy
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