Reinforced Financial Control Requirements of EU Funds Sampling, System Audits & On-the-Spot Checks

Transcription

1 European Seminar Reinforced Financial Control Requirements of EU Funds Sampling, System Audits & On-the-Spot Checks 2 nd - 3 rd December 2013, Berlin Brochure 1

2 EUROPEAN SEMINAR Reinforced Financial Control Requirements of EU Funds MEET THE FINANCIAL CONTROL REQUIREMENTS AND REDUCE RISK OF INCORRECT REIMBURSEMENTS The European Commission has set out detailed arrangements on the management and control systems to be operated by Member States for the EU Structural Funds in the present programming period. With these regulations, the Member States are given considerable responsibility in monitoring and financial control of their Operational Programmes and are required to carry out extensive audits. As the programming period is approaching its final stage, the scope of activities of national bodies involved in the financial control and audit of EU funds is substantially increasing. Although the European Commission relies greatly on the financial control activities undertaken by the national bodies, it conducts comprehensive audits as well. A failure to comply with the rules and incorrect reimbursements of EU funds may lead to repayments and financial liability of the EU Member States. PREPARE FOR THE AUDIT REQUESTS OF PROGRAMMING PERIOD In the regulations for the next programming period of the EU Funds the European Commission proposes simplification of the management and financial control procedures of EU funds. Nevertheless, public officials responsible for financial control and audit of EU Structural Funds will be challenged to continue with control and audit of the present Operational Programmes and to meet the financial control and audit requirements of the EU funds programming period Accurate knowledge of the regulations and the implementation possibilities greatly reduces the risk of irregularities and 0incorrect reimbursements. Who is this seminar for? Directors, Heads of Units, Managers, Auditors and other experts dealing with the management, certification and control of all EU Funds, especially from: Managing Authorities Intermediate Bodies Certifying Authorities Audit Authorities Beneficiaries of EU Funds National and Investment Banks, Private Banks Regional Development Agencies National and Regional Courts of Auditors Regional and Local Governments, Municipalities Consulting Companies, Advisory and Audit Services and other institutions and stakeholders dealing with management and control of EU Funds. Highly professional speakers, very good organisation and very interesting topics Desislava Aleksieva, Senior Expert, National Fund Directorate, Ministry of Finance, Bulgaria 2

3 What will you learn at this seminar? Will the role and responsibilities of audit and other authorities change in the next programming period? Which audit strategies apply with the Commission s requirements? How to conduct system audits and to tackle specific problems arising in system audits? How to conduct audits of operations, on-the-spot-checks and statistical sampling? How to make best use of IT as instrument in the performance of system audit and audits on operations? How to prepare Annual Audit Opinion and Annual Control Report? How to react in case of identified irregularities and fraud? Your benefits Become familiar with the newest EU legislation relevant for financial control of EU funds and its practical implementation Get ready for the future: learn how to handle the regulations and how to avoid second audits Increase the efficiency of your work by implementing the latest methods, trends and analyses Work on case studies and obtain practical advice for your day-to-day work Discuss your problems with our audit experts and compare audit and control practice Network with colleagues from all across Europe and exchange your know-how I got lot of new knowledge and interesting information that will help me in my daily work Aigaris Balcars, Financial Expert, Territorial Cooperation Project Control Department, State Regional Development Agency, Latvia Compulsory Course for the Master of Management in EU Funds This European Seminar is also an Compulsory Course for the Master of Management in EU Funds For further Information, please click here. 3

4 PROGRAMME DAY 1 Reinforced Financial Control Requirements of EU Funds Registration and Handout of Seminar Documents Opening Remarks from the European Academy for Taxes, Economics & Law Welcome Note from the Chair and Round of Introductions Jo Kremers, Senior Audit Manager, Audit Authority EU Structural Funds, Central Audit Services of the Ministry of Finance, the Netherlands Challenges and Responsibilities for the Authorities in the Programming Period Overview of the activities of the Managing, Certifying and Audit Authorities Old and new responsibilities for the Audit Authorities Jo Kremers, Senior Audit Manager, Audit Authority EU Structural Funds, Central Audit Services of the Ministry of Finance, the Netherlands JO KREMERS Senior Audit Manager, Audit Authority EU Funds, Central Audit Services, Ministry of Finance, the Netherlands Jo Kremers is Senior Audit Manager in the Audit Authority for EU Funds at the Ministry of Finance in the Netherlands. He is certified public auditor as well as certified IT auditor. For the past 30 years he has been working in the Dutch Tax and Customs Administration as external auditor, fraud investigator and internal auditor. Furthermore, he has gained vast experience as project leader and expert in Information Security Audits and Integrity Audits. He is lecturer, trainer and expert at The National Academy for Finance and Economics in The Hague. Working as an expert in international projects, he has gained notable experience in strengthening the internal control and audit function in the public sector in and (candidate) EU Member States Coffee Break and Networking Opportunity Approach to Audits of Operations Building up an audit approach Using results from system audits Nataša Prah, Director of Budget Supervision Office, Ministry of Finance, Slovenia NATAŠA PRAH Director, Budget Supervision Office, Ministry of Finance, Slovenia Nataša Prah is Director of the Budget Supervision Office of the Republic of Slovenia, which is responsible for auditing all EU funds, public internal financial control and budgetary inspection. After working for eight years in accountancy and statutory auditing and nine further years in public sector auditing, she has accumulated an impressive experience in auditing. She has been awarded the title Verified Statutory Auditor (chartered accountant) by the Slovenian Institute of Auditors as well as a Verified State Internal Auditor (issued by CIPFA) and a Verified State Auditor (issued by the Slovenian Supreme Audit Institution). As a lecturer in the process of acquiring the qualification of Certified Public Accountant and Verified State Internal Auditor, which is performed under the supervision of CIPFA, she is responsible for two modules: Cost Accounting and Auditing Management Performance. Natasa Prah is also a member of Slovenian Institute of Internal Auditors and was a Vice President of this Institute for several years.

5 Statistical Sampling Statistical planning Sampling performance Performing the tests of details on selected operations Calculating sampling results Conclusions from statistical sampling Practical exercises Nataša Prah, Director of Budget Supervision Office, Ministry of Finance, Slovenia Lunch Break and Networking Opportunity Practical Exercise System Audit II Annual Audit Report and Annual Opinion Fact-findings and recommendations regarding the management and control system IT tools for Managing and Audit Authorities Best practices and selected cases Jo Kremers, Senior Audit Manager, Audit Authority EU Structural Funds, Central Audit Services of the Ministry of Finance, the Netherlands End of Day One System Audit I Methodologies for (self) assessment of Management and Control Systems of EU Structural Funds Audit approach and techniques Use of IT in performing system audit Framework of references included legal background and international standards on auditing Practical cases Jo Kremers, Senior Audit Manager, Audit Authority EU Structural Funds, Central Audit Services of the Ministry of Finance, the Netherlands Coffee Break and Networking Opportunity Very useful! It helped me to understand better the role of Audit Authority Angelica Dinu, Advisor, Financial Management Department, Ministry of Transport and Infrastructure, Romania Very helpful seminar! It gives you an additional value! Maria Oikonomoy, Return Fund Expert, European Return Fund Department, Ministry of Public Order and Citizen Protection, Greece

6 PROGRAMME DAY 2 Reinforced Financial Control Requirements of EU Funds Welcome Note from the Chair Kaur Siruli, Head of Financial Control Department, Ministry of Finance, Estonia Annual Audit Opinion and Control Report Putting Together the Results of System Audits and Audits of Operations Audit performance in 2012/2013 Implications of the chosen sampling method Conducted system audits and audits of operations System findings and the error rate Analysis of the remedial actions taken Assessment of the whole system and selection of the category Annual opinion and annual control report Considerations for the next programming period Kaur Siruli, Head of Financial Control Department, Ministry of Finance, Estonia KAUR SIRULI Head of Financial Control Department, Ministry of Finance, Estonia Kaur Siruli has been Head of the Financial Control Department of the Ministry of Finance since Previously, he was the responsible expert for the co-operation with the European Anti-Fraud Office (OLAF) in the same unit. He has also been involved in the coordination of the internal audit network in the government sector. Kaur Siruli is Certified Government Auditing Professional (CGAP) issued by Institute of Internal Auditors in Coffee Break and Networking Opportunity On-the-Spot Checks Challenges Objectives Organisation Ex-Ante During implementation Findings Kaur Siruli, Head of Financial Control Department, Ministry of Finance, Estonia Implications in Case of Irregularities and Fraud Activities while a case is treated as suspicion of fraud Impact on eligibility Project management while the investigation is ongoing Deciding on the recovery Criminal conviction and administrative corrections Kaur Siruli, Head of Financial Control Department, Ministry of Finance, Estonia Lunch Break and Networking Opportunity Excellent organization and excellent speakers! Borislav Parvanov, Senior Associate, Quality Management, Ministry of Education, Youth and Science, Bulgaria Handout of Certificates and End of the Seminar 6

7 ORGANISATIONAL MATTERS Reinforced Financial Control Requirements of EU Funds Date of Event 2 nd 3 rd December 2013 Booking Number S-618 MC Event Language The event language will be English. Event Price 1.289,- Euro, excl. German VAT (19%) BOOKING Fax: +49 (0) booking@euroacad.eu Phone: +49 (0) For online booking please visit our website: Contact European Academy for Taxes, Economics & Law Hausvogteiplatz 13, Berlin, Germany Phone: +49 (0) Fax: +49 (0) info@euroacad.eu Internet: The above price covers the following: Admission to the seminar Hand-out documents (in print and digital version) Seminar certificate, if seminar fully attended Soft drinks and coffee/tea on both event days Lunch on both event days Booking Modalities It is recommended to book soon as seats are limited. For organisational matters, we kindly ask you to complete the booking form in capital letters. Your contact persons for the programme: Regina Lüning, M. Sc. econ. Head of Marketing and Sales Phone: +49 (0) Fax: +49 (0) regina.luening@euroacad.eu Ani Handziska, M.E.S. Conference Manager Phone: +49 (0) Fax: +49 (0) ani.handziska@euroacad.eu (Programme is subject to alterations) Event Location RAMADA Hotel Berlin-Alexanderplatz Karl-Liebknecht-Strasse 32 D Berlin, Germany Phone: Fax: reservierung.alexanderplatz@ramada.de Please contact the hotel directly and refer to the European Academy for Taxes, Economics & Law if you wish to benefit from a limited room availability-contingent. Of course you can always look for an alternative hotel accommodation. 7

8 NOTE Please note, you can register as many delegates as you wish (except, the seminar is fully booked). You only need to copy this formular for as many persons you wish. European Academy for Taxes, Economics & Law Brauner Klingenberg GmbH Hausvogteiplatz Berlin / Germany Phone.: +49 (0) Fax: +49 (0) info@euroacad.eu BOOKING BOOKING NUMBER: S-618 MC (PR) 2 nd - 3 rd DECEMBER 2013, BERLIN Herewith we register the following persons for the workshop: Reinforced Financial Control Requirements of EU Funds Delegate 1 Ms. Mr. First name Last name Department Job position Your organisation Street Postcode / City Country Phone Fax Delegate 2 Ms. Mr. First name Last name Department Job position Your organisation Street Postcode / City Country Delegate 3 Ms. Mr. First name Last name Department Job position Your organisation Street Postcode / City Country Phone Fax Phone Fax Invoice organisation To the attention of Street Postcode / City Country Phone Fax In case of registration of more than one delegate - do you prefer: single invoice? collective invoice? With my signature I confirm my registration and accept the General Terms and Conditions as legally binding. I herewith agree to receive further information from the European Academy for Taxes, Economics & Law NOTE Only Valid with Signature and Stamp 8 Place, Date Authorised Signature and Stamp

9 Terms & Conditions for Conferences, Seminars and other Training Courses 1. Area of Application The following terms and conditions settle the contractual relationship between conference participants and the European Academy for Taxes, Economics & Law Brauner Klingenberg GmbH [referred to as European Academy for Taxes, Economics & Law in the following]. Differing terms and conditions, as well as, other settlements and/or regulations have no validity. 2. Registration / Confirmation of Application A registration can be made via internet, mail, fax, or . The registration is considered granted and legally binding if not rejected by the European Academy for Taxes, Economics & Law in writing within seven (7) days after receipt of registration. The registration will be supplemented by a booking confirmation via . Partial bookings are only valid for seminars designed in modules. 3. Service The course fee covers the fee per participant and course in net, subject to current German VAT. It includes training course documents as per course description, a lunch meal/ snack and refreshments during breaks, as well as, a participation certificate. The European Academy for Taxes, Economics & Law has the right to change speakers/instructors and to modify the course program if and where necessary while maintaining the overall nature of the course. All registered participants will be notified in case of a course cancellation due to force majeure, due to speakers preventions, due to troubles at the chosen location or due to a low registration rate. Course cancellation notification due to a low registration rate is issued no later than two (2) weeks before the course date. Course fees are reimbursed in the cases listed above; however, reimbursement for travel expenses or work absenteeism is only granted in cases of intention or gross negligence by the European Academy for Taxes, Economics & Law. 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Cancellation by the participant will be subject to cancellation charges as follows: 30 days or more prior to commencement of the course: service charge of 80,00 net, subject to current German VAT, payable immediately, course fee will be reimbursed, two (2) weeks to 30 days prior to commencement of the course: 50% of course fee net, subject to current German VAT, payable immediately, non-attendance or cancellation less than two (2) weeks prior to commencement of the course: 100% of course fee net, subject to current Germany VAT, payable immediately The European Academy for Taxes, Economics & Law gladly accepts without additional costs a substitute participant nominated in case of a cancellation if the substitute participant is registered at least three (3) days prior to the commencement of the course. Neither cancellation of a specific module/part of the course or substitution per module/per day is possible. 6. 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