financial institute for regional development, pi understanding the roles and functions of certifying...

Financial Institute for Regional Development, PI

Understanding the roles and functions of Certifying and Audit Authorities in European

Territorial Cooperation Programmes

Lisbon, 28/29 April 2009

Experience of a Certifying Authority

Financial Institute for Regional Development


IFDR - Financial Institute for Regional Development

IFDR - Certifying Authority

SummarySummary


Executes regional development policy through the financial coordination of the community structural funds and of the Cohesion Fund.


Mission


Main responsabilities

National financial coordination of the Structural Funds

National coordination for operational monitoring and management of the ERDF and the Cohesion Fund

Payment Authority / Certifying Authority

Payment entity for ERDF and CF.

IFDR - Financial Institute for Regional DevelopmentIFDR - Financial Institute for Regional Development


The organizational model

The organs Flexible Structure, based on

Directive Council

Statutory Auditor

Units

Groups

Project Teams



Communication

Internal Audit

Legal Supportand Litigation

Technical Documentation

Planning and Programming

Audit

Territorial Cooperation

and Community Initiatives

Programming and Financial

Monitoring

Monitoring and Evaluation

InformationSystems

IS NSRF

SIFEC

Internal IS

Financial and Asset

Administration

Human Resources

Financial Management

Support for Institutional Management

FinancialCoordination

Coordination of Operational Management

Control and Audit

Statutory Auditor Directive Council

Body Unit Temporary project teamGroup

Support for Operational

Management

ERDF and Cohesion Fund

Control of Expense

Declarations

Certification



CommunicationCommunication

Internal AuditInternal Audit

Legal Supportand LitigationLegal Supportand Litigation



Planning and ProgrammingPlanning and Programming

AuditAudit





InformationSystems

InformationSystems

IS NSRFIS NSRF

SIFECSIFEC

Internal ISInternal IS

Financial and Asset

Administration

Financial and Asset

Administration

Human Resources

Human Resources





Control and AuditControl and Audit

Statutory Auditor Directive Council

Body Unit Temporary project teamGroup


Management


Management ERDF and

Cohesion FundERDF and

Cohesion Fund

Control of Expense

Declarations

Control of Expense

Declarations

CertificationCertification

Chairman Vice-Chairman





ERDF TA OPTechnical Secretariat

ERDF TA OPTechnical Secretariat


Monitoring


Monitoring



Vice-Chairman



Dire

ctiv

eC

ounc

ilF

unct

ion

Uni

t

Vice-Chairman Chairman

Control and AuditInternal Audit

Vice-Chairman

Certification

Support for Institutional

Management

Control and Audit

Certification

Internal Audit

Payment



Fun

ctio

nF

unct

ion

Uni

tU

nit Support for

Institutional Management


Certification

Payment National Correspondent Certification

IFDR - Certifying Authority Community RulesIFDR - Certifying Authority Community Rules


MA CA AA

Cross-Border A

PT/ES ES PT ES

ENPI IT IT IT

Transnational B

Atlantic Area PT PT PT

SUDOE ES ES ES

MAC ES PT ES

MED FR FR FR

Inter-regional C

IV C FR FR FR

INTERACT SK SK SK

Summary Chart

PT

PT

PT

PT PT



Drawing up and submitting to the Commission certified statements of expenditure and applications for payment;

Functions as Certifying Authority


Certifying that:

the statement of expenditure is accurate, results from reliable accounting systems and is based on verifiable supporting documents;

the expenditure declared complies with applicable Community and national rules and has been incurred in respect of operations selected;



Ensuring for the purposes of certification that it has received adequate information from the managing authority on the procedures and verifications carried out in relation to expenditure included in statements of expenditure;

In the description of the management and control systems are defined the information to be provided by the MA

– Certificate

– Statement of expenditure by priority axis

– list of projects



Maintaining accounting records in computerised form of expenditure declared to the Commission;


Keeping an account of amounts recoverable and of amounts withdrawn following cancellation of all or part of the contribution for an operation.


Taking account for certification purposes the results of all audits carried out by or under the responsibility of the audit authority;


Providing an Information System of ERDF and Cohesion Fund;


An integrated and modular system, to simplify procedures and to enable the flow of information, fully coherent with the European Commission SFC 2007 information system;

A system providing communication and integration with the information systems of the MA and AA, supported on Web services.

Certifying AuthorityCertifying Authority


Separation of Functions

Directive CouncilVice-Chairman

Control of Statements of ExpenditureERDF and Cohesion Fund

StaffStaff

Certification



Responsible for technical and financial analysis by checking

the reception of claims and their completeness (numerical

checks), and for drawing up of statements of expenditure and

proposing their submission to the Commission.

ERDF and Cohesion Fund

Groups:



Responsible for checking the substance of the information

provided (checks of conformity with the community law,

assessement of management verifications carried out by the

Managing Authority and Intermediate Bodies, review of the

results of audits carried out by the Audit Authority, etc).

Control of Statements of Expenditure

Groups:



AC - DUC

AC - CD

UC - NFFC

UC - NCDD

Análise dos Pedidos de Certificação de Despesas

AG

Envio PCD

Recebe e reencaminha para

análise

Análise formal, técnica e financeira

Solicita elementos/esclarecimentos

adicionais

Conclusãoda análise formal,

técnica e financeira

Prepara e envia elementos/

esclarecimentos adicionais

Sem solicitação de elementos /esclarecimentos

Procede à revisão e reenvia o PCD

Análise face aos resultados

das auditorias ao PO

Solicita esclarecimentos/

elementos adicionais

Conclusãoda Análise

Parecer positivo

Sem solicitação de elementos /esclarecimentos

Devolve o PCD

Recebe notificação

Propõe a devolução do PCD

Parecer negativo –Proposta de revisão

Reinício da análise

Parecer negativo – Proposta de devolução

Parecer negativo –Proposta de devolução

Suspende e solicita revisão

Propõesuspensão

da análise e revisão do PCD

6

A

1

2 3 4

5 7

B C D

4.1

4.2

7. 1

7.2

Workflow Technical and financial analysis and control of statements of expenditure


AC - DUC

AC - CD

UC - NFFC

UC - NCDD

Declaração de Despesas e Pedidos de Pagamento

AG

CE

Conclusãoda análise

Parecer positivo

Cálculo dos montantes a

certificar/pedir à CE

Certificação de Despesa

Recepçãodo Certificado

e DD e PP

Condições de admissibilidade

Valida o processo e propõe certificação

7

8 9

10

11

Recebe notificação

E

E

WorkflowCertified statements of expenditure and applications for payment


Reconcile the amount declared with the relevant accounting and monitoring documents;

Check results of the compliance assessment related to the programme management and control systems description;

Check control and audit reports of the Audit Authority, and ensure that negative findings have been satisfactorily addressed.

The Certifying Authority will:



Audit the procedures carried out by the Managing Authority, using an appropriate sample of projects, to ensure that:

In addition, the Certifying Authority, in the scope of Control of Statements of Expenditure, can also


Projects are selected in accordance with the criteria defined in the programme;

Expenditure declared has actually been incurred and complies with Community and national rules;

An adequate audit trail is held in accordance with the regulation requirements;

Irregularities are prevented, detected, and the necessary correcting measures are provided.


Forecast of payment requests;

Centralised accounting and reporting on withdrawals and recoveries.


Certification Unit – Additional Tasks


Forecast for Payment

At the latest by 30 April each year, the Certifying Authority shall send to

the Commission a provisional forecast of their likely applications for

payment for the current financial year and the subsequent financial

year.



the amounts withdrawn from statements of expenditure submitted during the preceding year following cancellation of all or part of the public contribution for an operation.

By 31 March each year as from 2008, the Certifying Authority shall send to the Commission a statement identifying for each priority axis of the operational programme:

Withdrawn and Recovered Amounts and Pending Recoveries


the amounts recovered which have been deducted from those statements of expenditure;

a statement of amounts to be recovered as at 31 December of the preceding year, classified by the year in which recovery orders were issued.



Financial Flows


Thank you for your attention!Thank you for your attention!

More information at your disposal www.qca.pt

or for specific requests [email protected]

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