Simplification task force results for audit authorities ljubljana 12 13 october 2009
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Simplification Task Force Results for Audit Authorities Ljubljana, 12-13 October 2009. Susanna Rafalzik Republic of Austria - Federal Chancellery ERDF-Audit-Authority. Outline. Task Force simplification – observations of an Audit Authority

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Simplification Task ForceResults for Audit AuthoritiesLjubljana, 12-13 October 2009

Susanna Rafalzik

Republic of Austria - Federal Chancellery

ERDF-Audit-Authority


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Outline

  • Task Force simplification – observations of an Audit Authority

  • Simplified costs – what’s new for Audit Authorities – change of audit approach

  • Modification of Art. 55 – revenues – what do Audit Authorities have to know

  • Conclusion


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Task Force Simplification

  • Start of the simplification task force: November 2008

  • Several meetings up to now

  • Majority of MS-participants come from Managing Authorities

  • Discussions on general but also audit aspects

  • Several vital experiences with Auditors are reported


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Simplified costs

New approach for simplified costs:

  • Flat rate overhead costs (up to 20%)

  • Standard unit costs

  • Lump sums for operations

    New approach for auditing this new type of expenditure and impact on work of audit authorities (as well as for MA’s, FLC and beneficiaries).


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Simplified costs

What should AA know:

  • COCOF Document (COCOF 09/0025/01-EN): describing possibilities and prerequisites.

  • Involvement of the AA in the process indispensable:

    • Professional input of AA may be necessary

    • Change of Eligibility rules may be necessary

    • Amendment of description of Management & Control System could be required – AA has to conclude in the annual audit report.


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Modification Art. 55 reg. (EC) 1083/2006

Modification: threshold lifted from € 200.000 to € 1 Mio. total project costs – duty to observe and deduct (re-pay) revenues

Misunderstanding: projects with total costs below the threshold do not have to record, register and deduct revenues!  ATTENTION

AA: be aware that revenues have to be taken into consideration – no matter of the size of the project. Ensure that national eligibility rules are clear in this aspect. During audits – audit revenues as well!


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Thank you for your attention!

Email: [email protected]

Tel: +43 1 53115/4134


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