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 force results for audit authorities ljubljana 12 13 october 2009

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

Susanna Rafalzik

Republic of Austria - Federal Chancellery

ERDF-Audit-Authority

outline
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
task force simplification
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
simplified costs
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).

simplified costs5
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.
modification art 55 reg ec 1083 2006
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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