Programme Closure: key pointers for projects

Alex FindlayGONWHead of Programme Management

Objective 2

Presentation will cover

Programme level context on closure

What it means for projects

Checklist for closure

Programme level context

31Dec 08 – deadline for defrayment of all expenditure

31 March 2010 – absolute deadline for submission of final report and closure docs to EC

Programme level context

Between now and Dec 08….

30 June 08 - Complete all Article 4 audit activity & resolve issues found

Maximise spend Secure outcomes Adjust the programme financial tables

Programme level context

Between Dec 08 and March 2010…..

31 March 09 – NWDA to submit to GONW all Plan Measure level final claims and audit certificates

30 April 09 – GONW process for payment all final claims, having resolved qualifications on audit certificates

30 June 09 – all irregularities concluded

30 June 09 – Closure Information Sheets completed

Programme level context

Between Dec 08 and March 2010…..

30 Aug 09 – Final Report completed and signed off by PMC

30 Sept 09 – Submission of Final Report, Certified Statement of Expenditure, Final Payment Application and Final Closure Information Sheets to CLG’s Internal Audit Service (IAS)

31 Dec 09 – IAS complete winding up statement31 Jan 2010 – Submission of Final Report & Closure

docs to EC

Programme level contextDuring which time…….CLG’s Internal Audit Service carry out further audit visit to study

Closure Sheets, carry out further tests if necessary

After which time….EC auditors may conduct further audit at projectlevel before settling the final payment

Retention of all docs: 3 years beyond the final payment date (earliest 2013)

What it means for projects

Projects closing before programme end date

Projects closing at same time as programme

Project closure

Before closure1. Resolve, with RAP Accountable Body: Variations to financial make up of project ie match

funding, grant rate, expenditure types Variations in output performance Issues associated with Article 4 and 10 checks Outstanding irregularities

2. Plan for the final audit – early engagement of auditors

Project closure

At closure stage -

Final audit & final claim

timetable resolving any qualifications

Project closure

After closure

Potential EC scrutiny

Retention of documents

Project closure

After closure – checklist for archive

Complete Audit Trail Project files including copy claims Outputs Evidence Payroll records Apportionment & overhead calculations Bank Statements Match funds evidence

Project closure

After closure – checklist for archive

Publicity evidence Procurement documentation Capital Asset Register State Aid Requirements