2 Slovenia Signed Contract of Confidence for the 2000- 2006 period Compliance assessment for one programme for the new period Experience of a Certifying

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Slovenia

• Signed Contract of Confidence for the 2000-2006 period

• Compliance assessment for one programme for the new period

Experienceof a Certifying

Authority

http://www.eu2008.si/

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Institutional framework (2007-2013) reflectsclear separation of functions between:

• Managing Authority = Government Office for Structural Policy

• Certifying Authority = National Fund at the Ministry of Finance (internal organisation unit of the MF, special department within Budget Directorate)

• Audit Authority = Budget Supervision Office (independent financial control body)


Authority


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CA was authorised to perform its tasks by Governmental Decision

Independence of CA from MA is ensured by Governmental Decree


Authority


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Mission statement of CA

Functions of the CA are reflected in its organisation chart and described in manual of procedures

Segregation of duties within CA is reflected in job descriptions of the staff

No delegation of tasks by CA


Authority


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Organisation structure of CA

DEPARTMENT FOR MANAGEMENT OF EU

FUNDS(Certifying Authority)

COHESION POLICY SECTION/NF

/numerical checks and draw up of SoE for …/

GENERAL AFFAIRS SECTION

/checks of conformity/SECTION…

- Cohesion Fund - Irregularities - ERDF - Reports - ESF - Legal matters - Development tasks and IT


Authority


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CA shall perform its functions….CA shall perform its functions….…. in accordance with the description of the management and control system…. on a daily basis

Tools of CA are… guidelines for execution of reimbursements internal procedures IT system (IS-PA 2007) Inter-ministerial co-operation


Authority


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How has CA prepared for fulfilment of requirements of the new period?

• CA has provided input to description of the management and control system

• CA has developed its own procedures manuals with flowcharts, checklists and model documents

• CA has developed an IT system

….CA relies on the opinion of national compliance assessment body


Authority


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CA has issued instructions for execution of reimbursements, which

… specify:- data required by CA for certification of expenditure to EC &

standard template of CfR with obligatory supporting documents

- submission of data: in electronic and paper version – electronic transfer of data from CMS to IS-PA 2007IS-PA 2007

… provide explanation on:- calculation of EC contribution

- procedure for checking of the CfR by the CA


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LM must submit filled in standard templates:• CfR with declaration• Summary report on verification checks

supported by• List of paid and checked invoices• List of paid and checked Payment claims• Report on executed payments from the national

budget

Submission of data in paper versionSubmission of data in paper version


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CA issued instructions to the MA for submission of data in electronic version…

- Transfer of data from CMS to IS-PA 2007 according to technical specifications laid down by CA

- Only transfer of data for CfRs approved by MA (in status “approved”)

- Changes of data for “approved” CfRs must be approved by the CA special status in CMS

Differentiation of financial and administrative data


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For certification of statements of expenditure…

….CA checks completeness and numerical correctness of each CfR

….Assurance by CA is based on information received from:

• MA and/or LM• Audit reports and annual control reports of the AA

• On-the-spot checks

• Irregularity reports


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CA uses computerised system….

• to register transactions on its bank accounts• to register individual CfR• to follow a single financial circuit for all CfR• to perform automatic internal controls (numerical and

logical checks of data submitted in CfR)• to record additional “manual” checks on substance of

the information provided with the CfR• to prepare statement of expenditure and application

for payment at programme level per fund


Authority

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CA is able to confirm accuracy and reliability of statement of expenditure as it has….

….full access to the CMS and imports all data and accounting records from the CMS.

Once the data on CfR has been checked in IS-PA 2007, CA confirms data in CMS (data are locked for any additional changes).

Both systems enable processing of each CfR through different statuses.


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For each statement of expenditure CA checks coherency of data in both systems(report A = report B)

IT systems enable reconciliation of summary amounts certified at the level of priority axis with the individual expenditure records and supporting documents

IS-PA 2007 enables recording of information following:• audit reports and audit findings• on-the-spot check reports• irregularities

Experience of a Certifying

Authority

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CA keeps an account of amounts recoverable and of amounts withdrawn…. in its computerised system

Ex-ante recoveries:- Public expenditure not yet declared in the CfR or

declared but not yet authorised by the CA

Ex-post recoveries: - Public expenditure declared in the CfR and

authorised by the CA; temporarily exclusion of CfR in doubt

- Public expenditure certified in the statement of expenditure


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Computerised system of the CA allows….

…. deduction of irregular expenditure from the statement of expenditure (irregularity report!) after its recovery

or

…. immediate withdrawing of irregular expenditure from the next statement of expenditure before its recovery

CA registers recoveries, repayments and withdrawals in its debtors ledger for reporting to the EC


Authority

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For conclusion…

Management and control of EU funds got very complex

Complexity can easily create perception of a complicated system with lengthy procedures and very detailed rules that must be respected

What can be done to improve the situation?


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Complexity of management and control procedures should be addressed by all involved institutions before and during implementation

CA and other institutions shall pay attention to ….- adequate number of staff

- regular training of the staff and others

- proper set up of the system with well designed procedures described in the Manuals of procedures

- availability of computerised system supporting daily control activities of the staff

and

.... develop good co-operation relations based on understanding of others roles and responsibilities!


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Thank you for listening!

Contact: Mojca Grošelj

Ministry of Finance

Department for management of EU funds

E-mail: [email protected]


Authority

Documents

2 Slovenia Signed Contract of Confidence for the 2000- 2006 period Compliance assessment for one programme for the new period Experience of a Certifying