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Accountability, the aching tooth ?

Towards reform of the EU Budget _________________________________________________________________________________. Accountability, the aching tooth ?. European Parliament Budgetary Control Committee – 6 May 2008. Gabriele CIPRIANI, Director, European Court of Auditors

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Accountability, the aching tooth ?

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  1. Towards reform of the EU Budget _________________________________________________________________________________ Accountability, the aching tooth ? European Parliament Budgetary Control Committee – 6 May 2008 Gabriele CIPRIANI, Director, European Court of Auditors Gabriele.CIPRIANI@eca.europa.eu

  2. A point of view on_________________________________________________________________________________ • The assurance system for structural policies. • Threats to full accountability. • A chance for improvement: reform of the EU Budget.

  3. Background_________________________________________________________________________________Background_________________________________________________________________________________ • The EU budget and national budgets. • ‘Policy eligibility’ checks. • ‘Shared’ management, one final responsibility.

  4. Audit opinion at closure Commission audits Annual opinion basedon national audits Certification of expenditure + first level verification Compliance assessment of management and control systems Guarantees in programme negotiations How assurance will be built up_________________________________________________________________________________ Ex post During implementation Ex ante Source: European Commission - DG Regio

  5. 2007-13 Programmes_________________________________________________________________________________ Community Amount 344,4 billion Euro National Public Amount 143,6 billion Euro Source: European Commission - DG Regio – stand 5.2.2008

  6. However..._________________________________________________________________________________However..._________________________________________________________________________________ • The ECA continues to record an high 'error' rate (at least 12 % in 2006). • This shows that : • control systems in the member states are generally ineffective, or only moderately effective, and • the Commission exercises only moderately effective supervision to prevent reimbursement of overstated or ineligible expenditure. • Many serious ‘errors’ are a breach of national rules and are originated by inadequate ex-ante systems.

  7. Where the problem lies_________________________________________________________________________________ Red (Unsatisfactory) 25 Cells Yellow (Partially Satisfactory) 28 Cells Green (Satisfactory) 23 Cells Source: European Court of Auditors – Annual Report 2006

  8. The ‘Contract of confidence’_________________________________________________________________________________ A ‘triple-A’ rating, subject to : • the Commission having reasonable assurance that the financial management and control systems comply with the requirements. • national authorities having drawn up a satisfactory audit strategy covering all audit activity for the whole period. • Member states undertaking to submit reports providing an adequate basis for assessing the effective implementation of the audit strategy and setting out conclusions with regard to the functioning of the management and control systems.

  9. Threats to full accountability_________________________________________________________________________________ • No assurance, no full accountability. • ‘Shared’ management, ‘shared’ interests ? • ‘Preventive’ actions, the key issue. • Are more rules needed ?

  10. Financial corrections, a short-cut ?_________________________________________________________________________________ • Dissuasive ? • Exhaustive ? • A ‘cure-all’ ?

  11. Summing up_________________________________________________________________________________ • Reputation risk. • Legality of spending, a key condition for effectiveness. • ‘Value for money’ concerns. However, we have a chance...

  12. The EU Budget reform_________________________________________________________________________________ • One EU Budget, one final responsibility. • Objectives in line with the resources. • Prevention is better than cure. • A dynamic of rewards. • ‘Who fails pays’ principle. • ‘Policy eligibility’ checks.

  13. Thank you for your attention. Cipriani, G. (2007), Rethinking the EU Budget : Three Unavoidable Reforms, CEPS paperbacks, CEPS, Brussels, November. http://shop.ceps.eu/BookDetail.php?item_id=1563 Cipriani, G. (2006), The Responsibility for Implementing the Community Budget, CEPS Working Document No. 247, CEPS, Brussels, June. http://shop.ceps.eu/BookDetail.php?item_id=1353

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