Financial Corrections, Payment Applications and Annual Accounts of ESI Funds

Transcription

1 European Seminar Financial Corrections, Payment Applications and Annual Accounts of ESI Funds th 15 th April 2016, Berlin With experts from: Brochure Managing and Local Government, United Kingdom Certifying Authority, Regional Audit Authority, Prefecture of the Midi-Pyrénées Region, European Programmes Control SGAR, France 1

2 EUROPEAN SEMINAR Financial Corrections, Payment Applications and Annual Accounts of ESI Funds Strengthen the Financial Management of ESI Funds The programming period introduces new rules for the financial management of the European Structural and Investment Funds (ESI Funds). Now national and regional authorities have new responsibilities and deadlines regarding preparation, examination, acceptance and closure of accounts as well as financial correction. The regulation requires that by the closure of the Operational Programmes Member States should ensure the amount of public expenditure paid to beneficiaries to be at least equal to the contribution from the Funds paid by the Commission to the Member State. This requirement significantly influences the work of the authorities. Official responsible for the management of the Operational Programmes and working in the Managing, Certifying and Audit Authorities are challenged by these questions: To what extend have the rules for calculating interim payments and payment of the final balance changed? How to prepare and submit the payment applications How to avoid the automatic decommitment How to prepare the annual accounts and what deadlines apply for the new accounting year What documents must be submitted to the Commission in order to receive acceptance of the accounts? How to prevent suspension of payment What requirements apply regarding financial instruments? How to proceed in case of irregularities and financial corrections How to assure the coordination of processes among all institutions Who is this European seminar for? Members of staff dealing with financial management of ESI Funds including Directors, Heads of Units, Managers, Experts, Controllers, Auditors, Officers, Lawyers from: Managing Authorities Intermediate Bodies and other Authorising 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 Avoid Financial Corrections and Improve Your Skills A breach of applicable law can lead to financial correction and cancelling of all or part of the Union contribution to an Operational Programme. Therefore, all authorities involved have to ensure that the accounts are complete, accurate and properly presented as well as the expenditures are used for the intended purposes. Irregularities have to be treated appropriately and the questionable expenditure to be excluded from the accounts. If budgetary commitment remains unused or if no payment application has been received by the end of the second year following the year of the budgetary commitment, the European Commission will automatically decommit a portion of the budgetary commitment. This seminar skills officials from Managing, Certifying and Audit Authorities as well as Intermediate Bodies to be able to examine the expenditures, to assess the effective functioning of the system, to prepare and submit the payment applications correctly and ensure acceptance of the annual accounts by the Commission. Furthermore, it provides practical advice on how to proceed in case of irregularities and prevent financial corrections. 2

3 What will you learn at this seminar? What are the requirements of the European Commission regarding the financial corrections, payment applications and annual accounts of ESI Funds ? How to improve financial management and budgeting of ESI Funds How to establish an efficient accounting system What changes in the field of payment applications of ESI Funds ? How to strengthen annual assurance of ESI Funds How does the audit authority proceed with auditing of financial management What are the new challenges regarding the accounting year and the annual accounts? How do financial instruments influence the financial management How to assure a smooth cooperation between different authorities involved in the financial management of the ESI Funds Your benefits Familiarise yourself with EU legislation relevant to financial corrections, payment applications and annual accounts of ESI Funds in the programming period Get ready for financial management Become acquainted with the changes in payment application and annual accounts of ESI Funds Claim payments correctly and prevent delay in the implementation of the Operational Programmes Obtain high level of assurance on the functioning of the Management and Control System Ensure legality and regularity of the claimed expenditure Secure acceptance of the accounts by the European Commission Avoid financial corrections and cancelling of EU contribution Improve your procedures regarding irregularities and financial corrections Masterclass Management in EU Funds This Seminar is an optional seminar for the Masterclass Management in EU Funds Learn what practical obstacles that may arise during the annual and how to tackle them For further Information, please click here. Good mix of highly relevant content presented enthusiastically and combined with excellent organisation. Machiel van As, Senior Auditor, Agency of Social Affairs and Employment, the Netherlands 3

4 PROGRAMME DAY 1 Financial Corrections, Payment Applications and Annual Accounts of ESI 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 Kari Tapio Rouvinen, Head of Certifying Authority, New Responsibilities for Managing, Certifying and Audit Authorities in the Programming Period Enhanced roles and responsibilities of different authorities How to design a system that provides good management and control information Greater focus of outputs/outcomes Creation of performance award Proportionate control based on risks Coffee Break and Networking Opportunity Financial Management, Planning and Budgeting of Operational Programmes What are the basic requirements in ESIF regulations? Planning the financial instalments and budget allocation How to build in measures to minimise irregularities How to ensure annual spending targets are met and de-commitment is avoided Meeting the requirement to all beneficiaries access to the IT management system AMARJIT S. NARAIN Member of ERDF Managing Authority for England, Department for Communities and Local Government, United Kingdom Amarjit S. Narain has been working on the management of ERDF programme since He played a key role in setting up of the management and control systems and getting them approved by the European Commission. Currently, he is also responsible for the confirmation of first level controllers for INTERREG programmes and the conduction of quality assurance checks of first level controllers work on three programmes. Before joining the ERDF management, he worked on managing public finances and on delivering major regeneration and housing projects by the Central Government in partnership with local governments. Amarjit S. Narain has been lecturing public officials on management and control of EU Funds since KARI TAPIO ROUVINEN Head of Certifying Authority, Kari Tapio Rouvinen is Head of the Certifying Authority for ESI Funds at the Finish Ministry of Employment and the Economy. He has been working in the field of the Structural Funds for almost 20 years. In his professional career he also gathered experience in a Managing Authority that was responsible for the European Regional Development Fund. Furthermore, he was engaged in many EU projects, mostly Twinnings, with the EU Member States Estonia, Lithuania, Romania, Hungary, Slovakia and Macedonia It s an opportunity that must be caught at least one time, if you work in technical assistance. Monika Patrycja Chiari, Community Planning, Financial management and certification, the national Agency for inward investment promotion and enterprise development SpA, Italy 4

5 Introducing an Efficient Accounting System for ESIF What are the accounting requirements to be met Outline of an accounting structure Key budget categories and data requirements Key financial statements what do they tell? Dealing with revenue generation projects Lunch Break and Networking Opportunity Payment Application Rules: Interim Payments and Final Balance Rules for calculating payments in Kinds of payment applications Drawing up payment applications Certifying and submitting Contribution of Certifying Authority regarding system risks Kari Tapio Rouvinen, Head of Certifying Authority, PIERRE-YVES AMALRIC Head of the European Resource Centre, Regional Audit Authority, European Programmes Control SGAR, Prefecture of the Midi- Pyrénées Region, France Pierre-Yves Amalric has been Head of the European Resource Centre, European Programmes Control in the Prefecture of the Midi-Pyrénées region since He is member of the French Group of Auditors regarding two European territorial cooperation programs (INTERREG SUDOE and POCTEFA). Previously, he was the Assistant Chief of Europe Unit for the Prefecture of the Midi-Pyrénées region for more than ten years. In the period of 1990 to 1997 Pierre-Yves Amalric worked as Cultural Project manager in the Prefecture of Tarn et Garonne. Prior to this, he was active as Head of Employment and Economic Development Service in the Prefecture of Cantal France until In addition, Pierre-Yves Amalric has been a lecturer since 2010 for Master students on the subject of cohesion policy at the University of Toulouse Capitole Coffee Break and Networking Opportunity How to Strengthen the Annual Assurance Requirements for annual assurance Role of management declaration for annual assurance Ensuring completeness and accuracy of information Close coordination of activities of all authorities Meeting deadlines and possible impacts for not meeting the deadlines Kari Tapio Rouvinen, Head of Certifying Authority, Audit Aspects in the Financial Management System audits Audit of operations Audits of annual accounts Verification of management declaration Issuing the opinion Pierre-Yves Amalric, Head of the European Resource Centre, Regional Audit Authority, European Programmes Control SGAR, Prefecture of the Midi-Pyrénées Region, France End of Day One It was very useful! Anca Mihaela Beloiu, Certifying and Paying Authority, First Grade Expert, Ministry of Public Finance, Romania Much can be learned both from the top organisation of the seminar and from the excellently prepared and skilled speakers. Katya Sarbova, Expert on Finance Matters, Managing Authority of Operational Programme Regional Development, Ministry of Regional Development, Bulgaria 5

6 PROGRAMME DAY 2 Financial Corrections, Payment Applications and Annual Accounts of ESI Funds Welcome Note from the Chair New Accounting Year and Annual Accounts Rules for drawing up annual accounts Elements of annual accounts Assessment on legitimacy and correctness of the expenditure Acceptance of accounts and annual clearance Computerised form of accounting records Kari Tapio Rouvinen, Head of Certifying Authority, AMARJIT S. NARAIN Member of ERDF Managing Authority for England, Department for Communities and Local Government, United Kingdom Amarjit S. Narain has been working on the management of ERDF programme since He played a key role in setting up of the management and control systems and getting them approved by the European Commission. Currently, he is also responsible for the confirmation of first level controllers for INTERREG programmes and the conduction of quality assurance checks of first level controllers work on three programmes. Before joining the ERDF management, he worked on managing public finances and on delivering major regeneration and housing projects by the Central Government in partnership with local governments. Amarjit S. Narain has been lecturing public officials on management and control of EU Funds since Coffee Break and Networking Opportunity Procedure for Treatment of Irregularities What happens once an irregularity has been detected? Who does what and when? Follow-up on cases Reclaiming of funding Closing Kari Tapio Rouvinen, Head of Certifying Authority, KARI TAPIO ROUVINEN Head of Certifying Authority, Kari Tapio Rouvinen is Head of the Certifying Authority for ESI Funds at the Finish Ministry of Employment and the Economy. He has been working in the field of the Structural Funds for almost 20 years. In his professional career he also gathered experience in a Managing Authority that was responsible for the European Regional Development Fund. Furthermore, he was engaged in many EU projects, mostly Twinnings, with the EU Member States Estonia, Lithuania, Romania, Hungary, Slovakia and Macedonia Recoveries, Withdrawals and Financial Corrections What are the requirements set in the regulations? What is the role of the Managing Authority and the European Commission? What can lead to recoveries, withdrawals and financial corrections being applied? What are the implications of financial corrections? What accounting records have to be maintained? This seminar had widen my knowledges about the new operational programme period. Petr Švec, OPs Coordination and Management Department, Project Manager, Ministry of Education, Youth and Sports, Czech Republic Lunch Break and Networking Opportunity 6 Very useful seminar! Very well presented and very useful reference for materials for the programming period Peter Borak, Partner KPMG, Slovakia

7 Financial Management of Financial Instruments What are the requirements set in the regulations? How do they differ from round of programmes? How to address accounting issues related to financial instruments? What management verifications are required? What kind of irregularities can happen and how to prevent financial corrections? Coffee Break and Networking Opportunity Workshop Practical Workshop on Annual Accounts This workshop prepares participants for drawing up accounts and annual clearance on accounts. After an introduction to the workshop, the participants will work on practical exercises and will have to Certify the completeness, accuracy and veracity of accounts Check the compliance of the expenditure with the law and funding rules Prove if the expenditure incurred in respect of operations selected for funding After the practical session the results will be discussed among the attendees and the workshop facilitator. Kari Tapio Rouvinen, Head of Certifying Authority, Ministry of Employment and the Economy, Finland Final and Review of the Seminar End of Seminar and Handout of Certificates Very technical issues presented in a very pleasant way. John Nam Wong Ching, Financial Advisor, Ministry of Economic Affairs, the Netherlands A great opportunity to get an overview for new programme perspective and to improve your business network. Andrijana Gavran, Service for First Level Control, Senior Advisor Specialist, Agency for Regional Development, Republic of Croatia 7

8 ORGANISATIONAL MATTERS Financial Corrections, Payment Applications and Annual Accounts of ESI Funds Date of Event 14 th 15 th April 2016 Booking Number S-1225 MC Event Language The event language is English. Event Price Early booking price valid until the 15 th January 2016: 989,- Euro excl. German VAT (19%) Normal price from the 16 th January 2016: 1.289,- Euro excl. German VAT (19%) The above price covers the following: Admission to the seminar Hand-out documents Seminar certificate, if seminar fully attended Soft drinks and coffee / tea on both event days Lunch on both event days Upon request you can receive a digital version of the seminar documents after the event for 60,- Euro excl. German VAT (19%) in addition to the seminar. BOOKING [email protected] Phone: +49 (0) Fax: +49 (0) For online booking please visit our website: Contact European Academy for Taxes, Economics & Law at Potsdamer Platz, Leipziger Platz 9, Berlin Phone: +49 (0) Fax: +49 (0) [email protected] Internet: Your contact persons for the programme: Regina Lüning, M. Sc. econ. Head of Marketing and Sales Phone: +49 (0) Fax: +49 (0) [email protected] Carl von Duhn Conference Manager Phone: +49 (0) Fax: +49 (0) [email protected] (Programme is subject to alterations) Event Location Arcotel John F Werderscher Markt Berlin, Germany Phone: +49 (0) [email protected] Internet: Please contact the hotel directly and refer to the European Academy for Taxes, Economics & Law if you wish to benefit from a limited room allotment. Of course you can always look for an alternative hotel accommodation. 8

9 BOOKING Phone: +49 (0) Fax: +49 (0) For online booking please visit our website: BOOKING BOOKING NUMBER: S-1225 MC (DMW) 14 th 15 th APRIL 2016, BERLIN Herewith we register the following persons for the European Seminar: Financial Corrections, Payment Applications and Annual Accounts of ESI Funds Delegate 1 Ms. Mr. First name Last name Your organisation Department Unit Job position Street Postcode / City Country Phone Fax I hereby order the digital version of the seminar documents (fee required) in addition to the seminar. Delegate 2 Ms. Mr. First name Last name Your organisation Department Unit Job position Street Postcode / City Country Phone Fax I hereby order the digital version of the seminar documents (fee required) in addition to the seminar. Delegate 3 Ms. Mr. First name Last name Your organisation Department Unit Job position Street Postcode / City Country Phone Fax I hereby order the digital version of the seminar documents (fee required) in addition to the seminar. Invoice Organisation Ms. Mr. First name Your Organisation Department Unit Job Position Last name Street Postcode / City Country Phone Fax 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 In case of registration of more than one delegate do you prefer: single invoice? collective invoice? NOTE Only Valid with Signature and Stamp. Place, Date Authorised Signature and Stamp European Academy for Taxes, Economics & Law Brauner Klingenberg GmbH Leipziger Platz Berlin Phone +49 (0) Fax +49 (0)

10 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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