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Draft information note on the Annual Control Report and Opinion for 31/12/2009 Ljubljana, 12-13 October 2009

Draft information note on the Annual Control Report and Opinion for 31/12/2009 Ljubljana, 12-13 October 2009. Caroline Callens Deputy Head of Unit DG REGIO J.1, Coordination of audit , relations with the Court of Auditors and OLAF. Objective of the note.

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Draft information note on the Annual Control Report and Opinion for 31/12/2009 Ljubljana, 12-13 October 2009

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  1. Draft information note on the Annual Control Report and Opinion for 31/12/2009Ljubljana, 12-13 October 2009 Caroline Callens Deputy Head of Unit DG REGIO J.1, Coordination of audit , relations with the Court of Auditors and OLAF Ljubljana, 12-13 October 2009

  2. Objective of the note To clarify the Commission’s expectations with respect to the Annual Control Report and the Opinion for the year 2009. Ljubljana, 12-13 October 2009

  3. Introduction • The annual control report and opinion -> main source of assurance for the Commission in 2009 Ljubljana, 12-13 October 2009

  4. ACR 2009 – What to be reported ? • Second report • Findings of audits carried out during 01/07/2008-30/06/2009 -> System audits -> Auditsof operations (01/01/2007-31/12/2008) Ljubljana, 12-13 October 2009

  5. ACR 2009 – What to be reported ? • Any important information or any significant events occurring after the audit period -> should be reported and considered when establishing the level of assurance and opinion Ljubljana, 12-13 October 2009

  6. ACR 2009 – 3 cases 1) Expenditure has been declared in 2008 2) Significant expenditure declared by 31/12/2009 3) No or minimal amount of expenditure declared by 31/12/2009 Ljubljana, 12-13 October 2009

  7. Case 1 - Expenditure declared in 2008 - > annual control report and annual opinion to be provided in accordance with Article 62 (1) (d) (i) and (ii) of Council Regulation No 1083/2006 and Article 18 (2) of Commission Regulation 1828/2006 Ljubljana, 12-13 October 2009

  8. Case 2 : Significant expenditure declared by 31/12/2009 -> actual implementation of OP and systems are functioning -> system audits should have been performed in line with AS agreed and as discussed in the bilateral coordination meetings Ljubljana, 12-13 October 2009

  9. Case 2 : Significant expenditure declared by 31/12/2009 • However, maybe no audit of operations done -> no basis for determining an error rate -> complete ACR -> opinion based on the results of the systems audits with scope limitation for audits of operations Ljubljana, 12-13 October 2009

  10. Case 2 : Significant expenditure declared by 31/12/2009- Opinion ? Ljubljana, 12-13 October 2009

  11. Case 3 - No or minimal amount of expenditure(see information note 2008) -> only valid for a limited number of programmes Case 3 a) - > all audit work planned is done -> audit opinion Case 3 b) - > audit work planned has not been performed or limited audit work -> disclaimer of opinion Case 3 c) -> No sufficient audit work -> disclaimer of opinion Ljubljana, 12-13 October 2009

  12. Reminder • Audit opinions only based on the results on the CA are not considered appropriate • CA is on the set up of the MCS • Annual opinion concerns the effective functioning of the MCS Ljubljana, 12-13 October 2009

  13. The future of the Audit Reference ManualLjubljana, 12-13 October 2009 Caroline Callens Deputy Head of Unit DG REGIO J.1, Coordination of audit , relations with the Court of Auditors and OLAF Ljubljana, 12-13 October 2009

  14. State of play of the ARM Following documents are still in the pipeline: • Audit approach with regard to the simplified rules of eligibility on flat rate indirect costs, standard scales of unit costs and lump sums • Revision of the guidance note on the annual summaries • Update Financial Corrections guidelines C(2001)476 of 2.3.2001 Ljubljana, 12-13 October 2009

  15. New subjects? • Survey during Technical Meeting May 2007 Only 7 countries replied - > Very diverse requests ? -> Financial Engineering -> Article 73 -> Further suggestions ? Send mail to REGIO-AUDIT-COORDINATION@ec.europa.eu Ljubljana, 12-13 October 2009

  16. Process • Draft prepared by the Commission • Presented in Technical Meeting • Written comments requested from Member States –> revision of draft • Draft presented to the COCOF for information • Final Ljubljana, 12-13 October 2009

  17. How could we proceed for future guidance notes and revisions ? • Based on the need/experiences -> creation of a working group for informal discussions on subject Ljubljana, 12-13 October 2009

  18. What else can the Commission do ? • Provide checklists used by Commission Services via CIRCA ? (example CA&AS) • Provide checklists of MS in CIRCA? Ljubljana, 12-13 October 2009

  19. Future Technical Meeting ? • Commission presentations and Member States presentations -> exchange of experiences • Q&A sheets ? • Twice a year • Next technical meeting ->11 December 2009 -> Closure Ljubljana, 12-13 October 2009

  20. Thank you for your attention! Email: caroline.callens@ec.europa.eu Tel: 0032 2 299 39 27 Ljubljana, 12-13 October 2009

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