Prevention and fight against irregularities. and frauds aimed at protecting EU revenues: profiles of harmonization and coordination

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1 Prevention and fight against irregularities and frauds aimed at protecting EU revenues: profiles of harmonization and coordination within the activity of the SAIs Tuesday September 30, 2014 Hall SS.RR. - Viale Giuseppe Mazzini, Rome, Italy MARIA TERESA POLITO THE AUDITING ACTIVITY. MEASURES TO PREVENT AND FIGHT IRREGULARITIES AND FRAUD 1

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3 MARIA TERESA POLITO THE MONITORING OF IRREGULARITIES BY MEANS OF A DATABASE: THE EXPERIENCE OF THE CORTE DEI CONTI A database of Community irregularities and frauds to meet specific needs. Good afternoon, everyone. I will describe briefly the reasons which led the Italian Court to create a database of Community irregularities and frauds. The Court has, for years, invested a lot of energy in the idea of monitoring, considering it important to have for its own activities a collection of data designed to compare the phenomena in the country, and to provide an up-to-date view over the years. We started by asking ourselves what was the country's most reliable source of information. The background is old and a summary of the history helps us better understand the problems faced and the present. In 2000/2001, some colleagues and I organised for the Council of the Presidency of the Italian Court of Auditors an international conference on the phenomenon of irregularities and fraud (using European funding - Grotius). This event gave us the awareness of the potential of the Court in the field by virtue of its two functions: audit and judiciary, creating a knowledge synergy that adds value and that can be (in some subjects it already is) a concrete way of working, to not waste information and knowledge. In this area, the experiment has been successful. But, that conference also showed that the data on frauds were different and contradictory depending on the information source of reference, and that the Court of Auditors, which provides the numbers, but should provide those closest to reality, had to gear up to identify the most reliable sources of national information. It was the general commander of the Guardia di Finanza of the time that suggested we contact the Corps of the Guardia di Finanza, present at the Prime Minister's Office - Department of European Policies - which was the collector of communications of the different national administrations and that sent data to the European Commission - OLAF, by virtue of the obligations arising for each Member State from the EC Regulation no.1681/1994. I am referring to the quarterly obligation of communication to the Commission of detected irregularities, initially for amounts greater than 4,000, and after EC Regulation 35 of 2005, greater than 10,000. The Court did so, also stimulating the reconstitution of the Committee for the fight against frauds, provided by national rules since 1992 and not operational for several years. Finally in 2007, thanks to the Minister Emma Bonino and the Head of Department of European Policies, the Committee resumed, and today it provides an important contribution also on the European tables. For the irregularities on the Magistrate of the Audit Chamber for Community and International Affairs.. 3

4 Structural Funds, it constitutes the interlocutor for OLAF, as well as for the Court of Auditors, with a constant collaborative exchange. We started in a pioneering way with the transmission of excel sheets, prepared by the Department of European Policies, since the forwarding to the Commission-OLAF still took place in hardcopy. We then used the computer system developed by the Commission, AFIS System. Since 2009, Olaf has adopted a new system, the IMS (Irregularity Management System) to which the Italian Court has direct access as observer. The relationship established with the European institutions and especially the investigation collaboration that the Court has offered to the national administrations, with a high level of detail, are elements that have certainly influenced the granting of such access. After some time, the Ministry of Agriculture and Forestry also provided the Court with this access for frauds in agriculture and, more recently, with a request processed within a few hours, such access was provided also in the context of irregularities in fishing, for the EFF. This confirms the credibility enjoyed by the Court in the area of national administrations and also with OLAF, seeing that the access must be authorised by OLAF. Currently the Court of Auditors is the only national institution that has access to the OLAF IMS system for irregularities and fraud on all funds. The work done and the expertise gained, has enabled us to demonstrate that the Court's audit was not a duplication but rather an added value, since the data validation, carried out by the Audit Chamber for European and International Affairs Community and International Affairs, helping to eliminate some errors, can be a valuable aid. The proven reliability has meant that the Court was asked, on an informal basis, to test the changes to the Information System, a sort of consultancy on the changes that were being made. This is a matter of satisfaction accompanied by a sense of great responsibility for the careful conduct of monitoring activities. In several cases we were able to intercept the errors, and when it came to misidentification of the fund or inaccurate quantification, they were reported. For example, in one case there was a duplication of the registration of the amount of the irregularity that had resulted in a doubling of the amounts in relation to the fund, which for Italy would have had particularly negative consequences. Following the report of the Court, the administrations performed their checks, finding the error and notifying the modification. In general, the reports of the Court are accurate because the monitoring activity is carried out very carefully. I highlight two examples of the important synergistic aid given by the Court to the OLAF database, which is also important in the processing of the Court System. We initially insisted that the IMS include in the master register of the people involved the Tax ID number and the VAT number for the businesses, essential elements to identify, under different names, the same individuals authors of other types of fraud. These elements allow to uniquely and incontrovertibly trace the subject, even if hidden behind a shell company. The processing on the mentioned element have been developed within the system of the Court (SIDIF) and allow to identify, through the Tax ID number, if a person has been previously involved in other fraud and to analyse the various cases. 4

5 The cross-checks can provide the relevant information, even in advance, preventing individuals already identified for acts of fraud from being beneficiaries of EU funds. When a modification of the IMS system seemed irreversible, we repeated in all the forums (national and European) that the data on the amounts to be recovered should always be shown, including in the quarterly updates. This allows to perform that constant function of stimulus to the national administrations so they may promptly set in motion the recovery actions, allowing the reduction of waste of resources that involves both the EU and the Member State, and whose burden therefore falls upon all citizens. This database is also an aid to the Regional Prosecutor s offices of the Court to identify additional specific types of responsibility. It should not be forgotten that the OLAF System is a European system that is directed to 28 countries, with different legal systems, and that the aim to standardise can enhance or reduce the protection, losing fundamental elements, so it is essential to harmonize the method of implementation between the different Member States. In this context it is clear that the Supreme Audit Institutions play an important role. The construction of the SIDIF Database of the Court of Auditors. After the first phase, the information needs have expanded, and it was deemed useful to build an autonomous computing platform, a system that, using data from OLAF, could perform the calculations specifically addressed to the audit and jurisdictional functions. Despite the initial availability, it was difficult to make OLAF understand the specific needs, because as mere observers, a role ensured in all countries to the administrations that access this system, instead the Court needed additional elements to try to strengthen the knowledge base. But, we wanted to avoid making strategic mistakes that would have created problems and additional costs. A further relationship with Olaf was thus initiated, and the Act of cooperation, signed in 2006 and renewed in Although the main object of this Act is the mutual assistance in investigations, a part of it deals with monitoring, and relying on the importance of databases, we have always had the utmost cooperation from OLAF. The personal relationships were nevertheless crucial, as usually happens in co-operation. The audit activities carried out by the Court on the irregularities had highlighted several issues in which the mere acquisition of statistical data did not give sufficient answers. It seemed inevitable to meet the specifc needs, creating an independent database seemed inevitable, which dumps the data collected by OLAF, giving them an order and a processing best suited to the needs posed by the functions of the Court. Thus was born the SIDIF (Community irregularities and fraud information system) of the Court of Auditors. The database has many elements: the master data of the subjects, the identification of the funds, the irregular amounts, the amounts recovered, the litigation procedures in place, any precautionary measures undertaken, and other important statistical data, plus other types of data such as the adopted procedures. In this way, the database that began as a tool for statistical 5

6 monitoring has become a means of informative analysis of the occurrence of the phenomena, an indispensable exam to carry out the risk analysis that can allow corrective actions to prevent the same actions in the future. But, for a Court that also has jurisdiction it is also important to monitor the progress of litigation and other proceedings and their outcomes, any occasional or structural connection with other crimes such as forgery, bribery, extortion, and also to put under scrutiny the progress of the recoveries crucial to avoiding the waste of resources of the EU and national treasury, stimulating the administrations to reduce their inertia. These are areas in which a close collaboration was initiated between the audit and the Public Prosecutor s office. In the exchanges with the representatives of the SAIs of the various European countries, the deepening of the audits carried out, the action conducted on the judicial front and the variety of phenomena analysed makes the Italian Court a particularly useful interlocutor for the understanding of this sector, also considering the broad case studies highlighted in the country. In the audits with the European Court of Auditors, but also in the autonomous ones conducted by the Court on national administrations, as has been pointed out by the Regional Audit Chambers that performed specific activities on EU funds, the elements on the irregularities found in the database are used for a specific dialogue to request specific information on the issues raised. The slides provide an overview of the significance of the phenomenon and the amounts involved, and the latter figure is particularly relevant for the subsequent phase of recovery. Again they show that in Italy, 50,6% of the irregularities reported to date are linked to the Planning, reported in 2010, because additional phenomena emerge during the closures. A worrying aspect that emerges from the elements present in the database and that may weigh heavily on the Member States are the decertifications. This term refers to the phenomenon whereby expenditure reported to the Commission, following the detection of irregularities or fraud for the misuse of EU funds, are reallocated to national budgets, resulting in the exclusion of these expenditures from the EU resources. For the 2007/2013 Planning, which is nearing its closure (ending in 2015), the Commission has adopted on a massive scale the system of decertification from the very first reports. This makes it essential to increase the attention of the external auditor because the risks to the national accounts are huge. For the administrations the risks of loss or waste double, and, in the already troubled budgets of certain administrations, in particular the regions of the convergence objective, with a deficit position in some sectors, the need to replenish the funds not recognised as community resources can be a huge problem for which the Supreme Audit Institutions should become more responsible. The thorough knowledge that the Court holds because of its functions, operates on several fronts. Towards the administrations carrying out the management, it is a stimulus for the improvement of its actions and the convictions for the discovered crimes constitute a deterrent; in other respects, then, the connection with the other magistrates, especially the criminal ones, creates investigative synergies by strengthening the protection of the Community and national interests. 6

7 Conclusions In closing, I would like to draw attention to some profiles: The SIDIF database presents peculiar characteristics for: - the unity of the information on Community fraud and irregularities: no Institution in ITALY collects information about irregularities of all the funds. - the structure (not only the identification of the case in static mode at the time of the event, but as it unfolds) - the diversity of its information (irregular amounts, the authors of the irregularities, the funds concerned, the recovery situation, the progress of the various litigation proceedings: accounting, criminal, civil, administrative, the existence of precautionary measures, the recurring connection with other offences); - the identification of the authors of the irregularities even when they hide behind a shell company; - the attention to recoveries as an essential tool to prevent the waste of resources. Now, I will give the floor to Ms. Cusmai, who will explain in a more concrete way the processing that can be done with the SIDIF database. Thank you for your attention. 7

8 VINCENZA CUSMAI Official of the Audit Chamber for Community and International Affairs - Rome 8

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