FINANCIAL CONTROL OF EU FUNDS

3 rd European Summer Academy Brochure FINANCIAL CONTROL OF EU FUNDS 28 th June 2 nd July 2010 Berlin, Germany

European Summer Academy The well established 3 rd European Summer Academy Financial Control of EU Funds takes place again this year. This unique excellence course offers the opportunity to learn and review in detail all important topics related to the auditing of EU Funds. The programme of this five-day-event offers detailed and compact information on system audit, audit operations, sampling, onthe-spot checks, annual audit reporting, internationally recognized audit standards, eligibility of expenditure, simplification of revenue generation and cost options, state aid and public procurement rules, fraud, risk analysis and management. This year, special attention will be given to the question on how to avoid irregularities and fraud. After every intensive training module, our experienced speakers will prepare you for the knowledge check that will take place at the end of every training day. Based on your successful daily knowledge check, you will be awarded a unique diploma of the European Academy for Taxes, Economics & Law at the end of the European Summer Academy. Target Group This conference covered successfully a broad variety of important issues Ministry of Finance, Auditing Department, the Netherlands Public officials working in - Managing Authorities - Certifying Authorities - Audit Authorities - Intermediate bodies of programmes of the new financial period 2007 2013 Certified Public Accountants and Public Auditors responsible for conducting and reporting on audits performed in accordance with the regulations (EC) No. 1828/2006, 1083/2006, 1080/2006 Specialised audit consultancies 2

Training Modules Day 1 Day 2 Day 3 Day 4 Day 5 Module I Module II Module III Module IV Module V Reinforced Role of Audit Authority Audit Procedure and Reinforced Role of Certifying Authorities Reinforced Role of Managing Authority Avoiding Irregularities Managing Risk for Sound Financial Control Financial Control and Control Architecture for Structural Funds Approach to Audits of Operations Eligibility of Expenditure European Court of Auditors Approach to Audit Improving Risk Analysis System Audit Sampling Methods and Evaluation of Sampling Results Revenue Generation Simplification (Art. 55) Auditing Public Procurement Risk Management International Audit Standards On-the-Spot Checks Simplified Cost Options State Aid Rules and EU Funds EU Funds Financial Control after 2013 Recommendations and Challenges Annual Audit Reporting Certifying Authorities New Requirements Partial Closure of Present Programming Period Combating Fraud of EU Funds Award of Diploma of the European Academy for Taxes, Economics & Law Knowled European Summer Academy Financial Control of EU Funds Knowledge Check Module I Knowledge Check Module II Knowledge Check Module III Knowledge Check Module IV End of the European Summer Academy Financal Control of EU Funds Get-together reception 3

Background Strong financial management of EU Funds is crucial to ensure that these European funding resources are spent properly and effectively. Given the generally ineffective or moderately effective control systems pointed out by the European Court of Auditors, the European Commission has given more responsibility for effective control systems to Member States in the programming period 2007-2013. Building assurance of a proper use of public money is an area of shared management between the Commission and Member States. In the Member States, both the beneficiaries of the EU funds and the bodies responsible for the implementation of measures, need to ensure that the improved management & control systems work efficiently. Especially due to increased European audit requirements, the national authorities have to meet the challenges of stronger financial controls and to carry out the respective audits. Irregularities discovered by the European Commission or the European Court of Auditors can have serious consequences and therefore must be avoided. All information in one spot National Court of Auditors, Rigsrevisionen, Head of Section, Denmark 4

Your Benefit Become familiar with EU legislation relevant to financial control of EU funds and its practical implementation Increase the efficiency of your work by implementing the latest methods, trends and analyses in Financial Control of EU Funds Ensure correct reporting to the Commission on the basis of audit procedures acknowledged by the EU Funds regulations Improve your audit know-how and thus strengthen your expertise in this field Work on case studies and get a lot of practical advice for your day-to-day work Discuss your audit challenges and experiences with our qualified speakers Build networks with colleagues from all across Europe and exchange know-how Measure your knowledge in a special knowledge check and receive a unique diploma New important information and excellent trainers Ministry of Transport, Unit Head of Payment and Control Unit, Czech Republic 5

Programme Day 1, 28 th June 2010 Module I Reinforced Role of Audit Authority 9.00-9.30 Registration and Hand-Out of Training Material 9.30-09.45 Welcome Note by the European Academy for Taxes, Economics & Law 9.45-10.45 Introduction to Financial Control and Control Architecture for Structural Funds Legal background for the Structural Funds audit process Roles of Managing, Audit and Certifying Authorities in the control process Simplification status quo of procedures 10.45-11.15 11.15-12.30 System Audit Defining the time, the system and the risks Categories for evaluation and evaluation tools Problems of carrying out system audits Exchange of experience on system audit 12.30-14.00 Lunch Break 14.00-15.00 International Audit Standards IFAC Standards and Code of Ethics Planning the audit Audit procedure Reporting and documentation 15.00-15.30 15.30-16.30 Annual Audit Reporting Approach to annual reporting Content of annual control report: results of the system audits and of the audits of operations Possible modification of the audit strategy Possible action plans Preparing audit opinion 16.30-17.00 Break 17.00-17.45 Knowledge Check Reinforced Role of Audit Authority Very well structured course covering the subject in a balanced approach UK Home Office, Senior European Funding Manager 6

Day 2, 29 th June 2010 Module II Audit Procedure and Reinforced Role of Certifying Authorities 9.30-10.30 Approach to Audits of Operations Description of audit of operations Using results from system audit Building up and audit approach Audit assurance model Carrying out 10.30-11.00 11.00-12.30 Sampling Methods and Evaluation of Sampling Results Choosing the sampling method: Monetary Unit Sampling, Difference Estimation, Risk, Model and Management Resource based sampling Understandability and reasonable assurance Advantages and disadvantages Sampling performance Evaluation and extrapolation of sampling results 12.30-14.00 Lunch Break 14.00-15.00 On-the-Spot Checks Challenges and objectives Organisation Ex-ante During implementation Findings 15.00-15.30 15.30-16.30 Certifying Authorities New Requirements Tasks Control by the Certifying Authority Information required How to get assurance 16.30-17.00 Break 17.00-17.45 Knowledge Check Audit Procedure and Reinforced Role of Certifying Authorities Very educating and useful tool for my job as an auditor Auditor in Special Service Health and Social Solidarity in Greece 7

Day 3, 30 th June 2010 Module III Reinforced Role of Managing Authority 9.30-10.30 Eligibility of Expenditure Regulation governing eligibility of expenditure National vs. Community eligibility rules Simplification and eligibility rules 10.30-11.00 11.00-12.30 Revenue Generation Simplification (Art. 55) Background of revenue generation and revenue generating projects Differences between revenue and income Simplification of revenue generation Approaches and good practices 15.30-16.30 Partial Closure of Present Programming Period Procedure to follow Advantages for implementing bodies and beneficiaries Potential risks and how to manage them 16.30-17.00 Break 16.30-17.15 Knowledge Check Reinforced Role of Managing Authority 12.30-14.00 Lunch Break 14.00-15.00 Simplified Cost Options Indirect costs declared on a flat rate basis Standard scales of unit costs Lump sums Choosing the right option Impact on audit requirements 15.00-15.30 Very interesting and useful course with the opportunity to share experiences with many European colleagues Ministry of Environment, Directorate Cohesion Policy, Bulgaria 8

Day 4, 1 st July 2010 Module IV Avoiding Irregularities 9.30-10.30 European Court of Auditors Approach to Audit Types of audit Impact of ECA on improving financial management of EU Funds The most common irregularities 10.30-11.00 11.00-12.30 Auditing Public Procurement EU public procurement regulation and EU Funds Scope and depth of control Avoiding infringement 15.30-16.30 Combating Fraud of EU Funds Protecting the EU financial interests Reporting and investigating the suspected misconducts The new Fraud Notification System for reporting anonymously 16.30-17.00 Break 17.00-17.45 Knowledge Check Avoiding Irregularities 12.30-14.00 Lunch Break 14.00-15.00 State Aid Rules and EU Funds Legal background on state aid rules Application of the General Block Exemption Regulation Application of De Minimis Roles of different authorities when applying and controlling state aid rules 15.00-15.30 How to meet the European Requirements Central Project Management Agency for Structural Funds, Acting Deputy Head, Lithuania 9

Day 5, 2 nd July 2010 Module V Managing Risk for Sound Financial Control 9.30-10.30 Improving Risk Analysis Objectives of risk analysis Risk analysis at different control levels Annual updates of risk analysis 10.30-11.00 11.00-12.30 Risk Management Building up a risk management system Internal control procedures Compliance assessment and risk based decision 12.30-14.00 15.30-16.30 Award of Diploma of the European Academy for Taxes, Economics & Law European Summer Academy Financial Control of EU Funds 16.30 End of the European Summer Academy 2010 on Financial Control of EU Funds 14.00-15.00 EU Funds Financial Control after 2013 Recommendations and Challenges Summary and Discussion 15.00-15.30 Discuss your Future Audit Challenges National Audit Authority, Department of Economische Zaken, the Netherlands 10

Speakers The following highly qualified and experienced speakers provided their expertise at the European Summer Academy Financial Control of EU Funds 2009 : Léon KIRSCH Head of Division Structural Policies, European Court of Auditors, Luxembourg Prof. Dr. Hendrik FEHR Director for the Liaison Office at the Presidency of the European Court of Auditors, Luxembourg Szabolcs BORDA External Auditor, Directorate General for Employment, Social Affairs and Equal Opportunities, European Commission Mark SCHELFHOUT Deputy Head of Unit, Directorate General for Employment, Social Affairs and Equal Opportunities, European Commission Noel TALLON ERDF Certifying Authority, Ministry of Finance, Ireland Declan WYLDE Finance Director, Railway Procurement Agency, Ireland Luis Pereira DOS SANTOS Head of Internal Audit Department, Operational Programme of Territory Improvement (2007-2013 ERDF/CF), Portugal 11

Speakers Christophe RAPPE Inspector of Finances, CIA, Head of the Audit Unit of the Inspectorate of Finance (Audit Authority) Belgian Interfederal Corps of the Inspectorate of Finance, Belgium Edmunds SNIKERIS Deputy Director, Audit Department, Ministry of Regional Development and Local Government of the Republic of Latvia Sheena BROWN Head of Branch, State Aid Unit, Business Competitiveness Division, Business, Energy and Enterprise Directorate, Scottish Government, United Kingdom Konrad KNEDLER Internal Auditor Director, Polish Agency of Enterprise Development, Poland Carlos BOLAÑOS Project Manager, INTERACT ENPI Point South, Italy Jeppe HVIDBERG Advisor in Rigsrevisionen, Supreme Audit Office of Denmark 12

Organisational Matters BOOKING NUMBER K-82 DateS of Event 28 th June 2 nd July 2010 Event Language The event language will be English. booking Fax: +49 (0)30 802080-250 E-mail: booking@euroacad.eu Phone: +49 (0)30 802080-230 For online booking please visit www.euroacad.eu Event location Maritim Hotel Berlin Stauffenbergstraße 26 10785 Berlin, Germany Phone: +49 (0)30 2033 4410 (Booking) Fax: +49 (0)30 2033 4092 (Booking) EVENT PRICE for Public Administration and Court of Audit Officials Early booking contingent until May 7 th 2010: 3799,- Euro Normal price from May 8 th 2010: 3900,- Euro EVENT PRICE for Others Early booking contingent until May 7 th 2010: 4799,- Euro Normal price from May 8 th 2010: 4900,- Euro All prices excl. German VAT(19%) Phone: +49 (0) 30 2065-0 Fax: (Reception) +49 (0) 30 2065-1000 (Reception) E-mail: info.ber@maritim.de Internet: www.maritim.de ROOM RESERVATION Please contact the hotel directly and refer to the European Academy for Taxes, Economics & Law in order to benefit from a limited room contingent at a special price. Please book as soon as possible. Of course you can always look for an alternative hotel accommodation. The above price covers the following: Training material documents printed Training material digital version Soft drinks and coffee/tea on all five days Lunch on all five days Get-together -reception at the end of day 1 (Programme is subject to alterations) Contact Note Please note that, you can register as many delegates as you wish (unless, the European Summer Academy is fully booked). You only need to copy this form for as many persons you wish. Contact for the programme European Academy for Taxes, Economics & Law Hausvogteiplatz 13, 10117 Berlin, Germany Phone: +49 (0)30 802080-234 Fax: +49 (0)30 802080-250 E-Mail: info@euroacad.eu Internet: www.euroacad.eu Regina Lüning, M. Sc. econ. Head of Marketing & Sales Phone: +49 (0)30 802080-246 Fax: +49 (0)30 802080-250 E-mail: regina.luening@euroacad.eu 13

FAXBOOKING eventnumber K-82 (DMSEK82) DAte:28 th June 2 nd July 2010 Herewith we register the following persons to the European Summer Academy Financial Control of EU Funds Note Please note, you can register as many delegates as you wish (except, the European Summer Academy is fully booked). You only need to copy this formular for as many persons you wish. Delegate 1 First name Last name Department Ms. Mr. Delegate 2 First name Last name Department Ms. Mr. European Academy for Taxes, Economics & Law Hausvogteiplatz 13 10117 Berlin / Germany Job position Your organisation Phone Fax Job position Your organisation Phone Fax Phone: +49 (0)30 802080-230 Fax: +49 (0)30 802080-250 E-mail: info@euroacad.eu www.euroacad.eu E-mail E-mail Your organisation s address: Street Postcode / City Country Your organisation s address: Street Postcode / City Country Click here to book the European Summer Academy online Invoice organisation Street Postcode / City Country To the attention of Phone Fax E-Mail Place, Date Authorised Signature / Stamp

Terms & Conditions for Training Seminars & 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 email. 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 email. 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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The European Academy for Taxes, Economics & Law can claim higher damage for delay if and where proven. Equally, the participant may prove that a damage has not occurred or has had less effect than estimated by the European Academy for Taxes, Economics & Law. Payment shall be made by cashless bank transfer; cash or cheques will not be accepted. The European Academy for Taxes, Economics & Law is not liable for any loss of means of payment. The participant may only offset such claims against the European Academy for Taxes, Economics & Law s as are undisputed, legally recognized or recognized in writing by the European Academy for Taxes, Economics & Law. The right of retention is only acceptable in accordance with a counterclaim based on the same contract. 5. Cancellation Cancellations need to be issued in writing. 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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