Preparing for Audits in EU Development Cooperation Projects and Humanitarian Aid Funding

Practical Seminar Preparing for Audits in EU Development Cooperation Projects and Humanitarian Aid Funding 29 th 30 th August 2016, Berlin Brochure With experts from: European Commission, DG ECHO Forum for Agricultural Research in Africa (FARA) European Court of Auditors The Technical Centre for Agricultural and Rural Cooperation (CTA) Danish Red Cross For projects funded by: European Development Fund (EDF) Development Cooperation Instrument (DCI) European Neighbourhood Instrument (ENI) Instrument for Pre-Accession Assistance (IPA) As well as other funding opportunities such as: Humanitarian Aid and Civil Protection Department (ECHO) EC Framework Contracts Bilateral Development Cooperation 1

PRACTICAL SEMINAR Preparing for Audits in EU Development Cooperation Projects and Humanitarian Aid Funding Professional preparation for external audit can make the difference between keeping or losing your funding The European Union (EU) and its Member States are the world s biggest donors, providing more than half of all development and humanitarian aid worldwide. However, in order to cooperate successfully with the EU and to benefit from the external cooperation funds, beneficiaries and contractors have to follow a multitude of administrative regulations and fulfil all external audit requirements. EU financing instruments for external and development cooperation as well as for humanitarian aid such as the Instrument for Pre-Accession Assistance (IPA), the European Development Fund (EDF), the European Neighbourhood Instrument (ENI) as well as the Financing Instrument for Development Cooperation (DCI) are extensively audited by external auditors such as the European Commission as well as the European Court of Auditors. Already at the proposal phase, project managers need to demonstrate how they will implement the external audit guidelines of the European Commission or bilateral donors. However, audit results will not be positive if projects do not carry out their practical administration and documentation properly and do not prepare for audits. Practitioners in EU funded projects need to know: What are the contractual requirements in EU funded projects regarding audits? How to define objectives, scope and approach of audits How to ensure correct project documentation and record keeping How to archive project documentation correctly What are the new PAGODA specifications? How to create an audit trail in my project How to manage physical assets of a project How to respond to pre-audit audit questions of the European Commission What are the differences between external audits, EC audits and European Court of Auditors audits? Who is this Practical Seminar for? Professionals in the Public and NGO sector handling projects funded by EuropeAid such as: - Instrument for Pre-Accession Assistance (IPA) - European Neighbourhood Instrument (ENI) - Development Cooperation Instrument (DCI) - other EU External Cooperation Programmes Professionals in the Public, Private and NGO sector involved into managing audits of other Programmes and Projects such as: - European Development Fund (EDF) - Humanitarian Aid and Civil Protection Department (ECHO) - EC Framework Contracts - Bilateral Development Cooperation National and regional institutions involved in the administration of external and development cooperation and humanitarian aid projects and programmes funded by the European Commission and Member States Development Agencies using IPA, ENI, DCI, EDF and bilateral funds Development Banks Private companies executing service contracts for IPA, ENI, DCI and EDF funded projects Consultants advising beneficiaries of EU, multi- and bilateral external cooperation funding Private audit companies serving EU beneficiary projects Very informative and helpful. 2

What will you learn at this seminar? What are auditors expectations vis-à-vis project beneficiaries? How to manage and implement projects according to EU regulations? How to implement audit requirements in projects? How to conduct risk analysis and risk assessment in the pre-audit stage? What are beneficiaries common mistakes in project management and evaluation? How to implement PRAG Rules and Procedures? How to best implement audit recommendations? How to comply with the new PAGODA requirements? What are the most important contractual requirements for documentation and records keeping? How to apply requirements of the European Commission and Audit Authorities on accounting, bookkeeping and verification? Your benefits Prevent the loss of funding to your EU funded project by implementing audit requirements in accordance to EU rules Benefit from presentations from both the beneficiary s and the auditor s perspective Increase the efficiency of your work Learn proper archiving methods to answer audit questions even years after the project Learn how to avoid the threat of funding recovery Receive practical advice on your individual questions Benefit from many practical examples and exercises as well as group work sessions Network with experts and peers from other countries and exchange your experiences Relevant information about the hugest EU External Cooperation projects. 3

PROGRAMME DAY 1 Preparing for Audits in EU Development Cooperation Projects and Humanitarian Aid Funding 8.30-9.00 Registration and Handout of Seminar Material 9.00-9.05 Opening Remarks from the European Academy for Taxes, Economics & Law 9.05-9.30 Welcome Note from the Chair and Round of Introductions Participants expectations Current biggest risks and threats Discussion on participants challenges Vesta Nunoo, Grant Manager, Forum for Agricultural Research in Africa (FARA), Ghana 9.30-10.15 Audits of Projects Financed by EU External Cooperation Programmes and Bilateral Development Cooperation What Beneficiaries Need to Know Principles and types of audits (compliance, system, performance, financial, operations) The organisational structure of audits within and outside the European Institutions Objectives and benefits of audits Auditors expectations vis-à-vis project beneficiaries Beneficiaries common mistakes in project management, including their evaluation Vesta Nunoo, Grant Manager, Forum for Agricultural Research in Africa (FARA), Ghana 10.15-10.30 10.30-11.00 Coffee Break and Networking Opportunity 11.00-11.45 Obligations for Financial Accounting of Projects Financed by EU External Cooperation Funding Agreements and procedures for EU funded projects Financial reporting under EU funded programmes Accounting for specific types of costs Project-based reporting for EU funded projects Renata Radeka, Expert for Project and Programme Management, Procurement, Monitoring and Evaluation in International Development Cooperation VESTA NUNOO Grant Manager, Forum for Agricultural Research in Africa (FARA), Ghana Vesta Nunoo is Grant Manager at the Forum for Agricultural Research in Africa (FARA) and for the Platform for African- European Partnership for Agricultural Research and Development (PAEPARD), an eight year EC funded project. She has been working with the latter project since its inception in 2007. Her excellent financial management led to three successive phases of the project within a six years period and a successful review by the European Court of Auditors and the European Commission. Vesta Nunoo has an extensive experience in donor funding projects and also in the design and implementation of strategic management systems. She is a fellow of the Chartered Certified Accountants (FCCA) England and a member of the Institute of Chartered Accountants Ghana (ICAG). RENATA RADEKA Expert for Project and Programme Management, Procurement, Monitoring and Evaluation in International Development Cooperation Renata Radeka has over 15 years of working experience as a Project and Programme Manager in United Nations agencies in areas of local and rural development, recovery and rehabilitation, public institution building, capacity development, and strengthening of the civil society sector in Balkans and North Africa. She is a certified member of the International Association of Independent Evaluators (IPDET). Renata Radeka has been with the UNDP for the past twelve years and previously worked as a chief of Administration and Finances for the UN World Food Programme (WFP) in Bosnia and Montenegro, the Ministry of Foreign Affairs of Croatia and a number of private companies in Italy. Among others, she was involved implementing a 3-phase programme of the amount of over 10 mil EUR also co-funded by the EU. 11.45-12.00 A crucial overview of external audits within EU Funding. 4

12.00-12.45 PAGODA The New European Delegation Agreements Selection of entities entrusted with the implementation of financial agreements Ex-ante pillar assessments and possible outcomes Content of delegation agreements Template for agreements in indirect management Renata Radeka, Expert for Project and Programme Management, Procurement, Monitoring and Evaluation in International Development Cooperation LAURA GORES Auditor and Head of Task for Performance Audits, Chamber III: External Actions, European Court of Auditors (ECA) Laura Gores has been working at the European Court of Auditors (ECA) since 2011, as an auditor for the Common Agricultural Policy (CAP) and for EU external actions. In her role as head of task, she leads performance audits. Before joining the ECA, Laura worked at the French Assemblée nationale and the General Secretariat of the Council of the EU. 12.45-13.00 13.00-14.00 Lunch Break and Networking Opportunity Workshop 15.15-15.30 14.00-15.15 How to Implement the Audit Requirements in Projects This interactive workshop demonstrates and addresses the question of how to fulfil audit requirements in projects. Role of the external auditor Ways of facilitating audits Implementation of audit recommendations In this session you will work in groups on case studies provided by our expert. After the group work results, open questions and possible solutions will be discussed with the audience. During the discussion time our expert is ready to give advice. Vesta Nunoo, Grant Manager, Forum for Agricultural Research in Africa (FARA), Ghana 16.00-16.30 Preparing for Audits of IPA & ENI Funded Projects Role of Audit Authorities for IPA/ENI programmes Type and nature of audits Consequences and follow-up Renata Radeka, Expert for Project and Programme Management, Procurement, Monitoring and Evaluation in International Development Cooperation 16.30-16.45 16.45-17.30 Audits by the European Court of Auditors ECA Approach to EU External Cooperation Programmes How often do they occur? Difference to European Commission audits Impact of ECA audits Laura Gores, Auditor and Head of Task for Performance Audits, Chamber III: External Actions, European Court of Auditors 17.30-17.45 17.45 End of Day One 15.30-16.00 Coffee Break and Networking Opportunity Very good guidance on preparedness for audit in EU progress. 5

PROGRAMME DAY 2 Preparing for Audits in EU Development Cooperation Projects and Humanitarian Aid Funding 9.00-9.05 Welcome Note from the Chair Alfred Foehr, External Auditor, UN Verifications and Partner Audits, Directorate-General for Humanitarian Aid and Civil Protection (DG ECHO), European Commission 9.05-9.45 European Commission Audits in the Field of Humanitarian Aid and Civil Protection ECHO as a humanitarian donor The partners of ECHO The monitoring and control environment of ECHO Types of audits and verifications Frequent issues in ECHO s audit and verification work What partners should keep in mind when ECHO carries out an audit Alfred Foehr, External Auditor, UN Verifications and Partner Audits, Directorate-General for Humanitarian Aid and Civil Protection (DG ECHO), European Commission 9.45-10.00 10.00-10.30 Coffee Break and Networking Opportunity 10.30-11.15 Case Study: Preparing for European Commission s Humanitarian Aid and Civil Protection Department (DG ECHO) Audits Planning and preparation Rights and obligations Documentation and reporting Cooperation with the auditors Audit report and follow-up process Group work Birgit Wichmann, International Controller, Danish Red Cross 11.15-11.30 11.30-12.15 What Kind of Audits Will You Receive as a EuropeAid Beneficiary? EuropeAid s Audit Strategy in the context of external aid Statutory audit vs DEVCO audit Financial (and system) audits Expenditure verification European court of Auditors OLAF audits Martijn van der Burgt, Senior Finance Officer, The Technical Centre for Agricultural and Rural Cooperation (CTA) ALFRED FOEHR External Auditor, UN Verifications and Partner Audits, Directorate- General for Humanitarian Aid and Civil Protection (DG ECHO), European Commission Alfred Foehr is External Auditor at the European Commission s Directorate- General for Humanitarian Aid and Civil Protection (DG ECHO). His main tasks include the management of HQ and field audits with NGOs and International Organisations. During his more than ten years with DG ECHO he has been working closely together with the United Nations, verifying ECHO funds with UN agencies. In addition, Alfred Foehr manages audits of the Civil Protection Instrument. Before joining DG ECHO, he has been monitoring and auditing regional programmes in Southern Europe and Germany at the Directorate-General for Regional Policy (DG REGIO). He started his career within the European institutions more than 20 years ago at the Statistical Office of the European Union (EUROSTAT). BIRGIT WICHMANN International Controller, Danish Red Cross Birgit Wichmann has been working with the Danish Red Cross since 2000 where she has been responsible for finances, finance coordination, finance administration and general administration: 5 years within the Asia Team, 3,5 years within the Africa Team (Southern Africa Region), 4 years within the Europe Team as well as within the Middle East & North Africa Region Team. Her main tasks are controlling, facilitation and technical support to the regions, budget and finance monitoring, technical support to audits, project proposals and reporting training and guidance of the local staff. She has been contributing to many missions to regional offices and partner societies for co-ordination of donor audits and other finance facilitation and training including being Regional Finance Delegate in Jordan, Zimbabwe and Lebanon. Very useful. 12.15-12.30 12.30-13.45 Lunch Break and Networking Opportunity

13:45-14:15 EuropeAid Audit Requirements Understanding the terms of reference for EC external actions audits Financial audits Systems audits Martijn van der Burgt, Senior Finance Officer, The Technical Centre for Agricultural and Rural Cooperation (CTA) 14.15-14.30 14.30-15.00 Coffee Break and Networking Opportunity 15:00-15:45 European Commission Audits of Projects Funded by EU Development Cooperation Programmes Planning of the audit Obtaining evidence regarding the design of controls and performing tests of controls Substantive and analytical audit Procedures Sampling and extrapolation Aide Mémoire Martijn van der Burgt, Senior Finance Officer, The Technical Centre for Agricultural and Rural Cooperation (CTA) MARTIJN VAN DER BURGT Senior Finance Officer, The Technical Centre for Agricultural and Rural Cooperation (CTA) Martijn van der Burgt is Senior Finance Officer at the Technical Centre for Agricultural and Rural Cooperation (CTA), a joint international institution of the African, Caribbean and Pacific (ACP) Group of States and the European Union. For more than 15 years he was working as an audit manager and team leader on EU Development Cooperation Projects and Humanitarian Aid Funding. In this function he has led and performed numerous audits, expenditure verifications as well as pillar assessments under the EuropeAid framework contract, developing a sound knowledge of the rules and regulations of EDF and experience in auditing financial information. 15.45-16.00 Workshop 16.00-17.00 How to Prepare for External Audits of EU Development Cooperation Projects? In this interactive workshop, participants will analyse a fictive project audit report. Prepared by Client list Useful audit guidelines for recipients of EU Funds and where to find them Eligibility criteria Record keeping Follow-up on auditors findings In this session you will work in groups on the case studies provided by our expert. After the group work, results, open questions and possible solutions will be discussed with the audience. During the discussion time our expert is ready to give advice. Martijn van der Burgt, Senior Finance Officer, The Technical Centre for Agricultural and Rural Cooperation (CTA) 17.00-17.15 Final 17.15 End of Seminar and Handout of Certificates 7

ORGANISATIONAL MATTERS Preparing for Audits in EU Development Cooperation Projects and Humanitarian Aid Funding Date of Event 29 th 30 th August 2016 Booking Number S-1316 Event Language The event language will be English. Event Price 1.389,- 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 E-mail: booking@euroacad.eu Fax: +49 (0)30 80 20 802 2250 Phone: +49 (0)30 80 20 802 0 For online booking please visit our website: www.euroacad.eu Contact European Academy for Taxes, Economics & Law at Potsdamer Platz, Entrance Leipziger Platz 9, 10117 Berlin, Germany Phone: +49 (0)30 80 20 802 0 Fax: +49 (0)30 80 20 802 2250 E-mail: info@euroacad.eu Internet: www.euroacad.eu Your contact persons for the programme: Regina Lüning, M. Sc. econ. Head of Marketing and Sales Phone: +49 (0)30 80 20 802 2300 Fax: +49 (0)30 80 20 802 2259 E-mail: regina.luening@euroacad.eu Paul Hafellner Conference Manager Phone: +49 (0)30 80 20 80 21 324 Fax: +49 (0)30 80 20 80 22 259 E-mail: paul.hafellner@euroakad.eu (Programme is subject to alterations) Event Location InterCityHotel Berlin Hauptbahnhof Katharina-Paulus-Str. 5 10557 Berlin, Germany Phone: +49 (0)30 288 755 0 Fax: +49 (0)30 800 928 1000 E-mail: berlin-hauptbahnhof@intercityhotel.de Internet: http://de.intercityhotel.com 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. 8

BOOKING E-mail: booking@euroacad.eu Phone: +49 (0)30 802080-20 Fax: +49 (0)30 802080-22 250 For online booking please visit our website: www.euroacad.eu Booking Booking Number: S-1316 (DM) 29 th 30 th August 2016, Berlin Herewith we register the following persons for the Practical Seminar: Preparing for Audits in EU Development Cooperation Projects and Humanitarian Aid Funding. Delegate 1 First name Last name Your organisation Department Unit Job position Tel. Fax E-Mail I hereby order the digital version of the seminar documents (fee required) in addition to the seminar. Street Postcode / City Country Delegate 2 First name Last name Your organisation Department Unit Job position Phone Fax E-Mail I hereby order the digital version of the seminar documents (fee required) in addition to the seminar. Street Postcode / City Country Invoice Organisation First name Last name Your Organisation Department Unit Street Postcode / City Country Phone Fax Job Position E-mail 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 9 10117 Berlin Phone +49 (0)30 80 20 80 20 Fax +49 (0)30 80 20 80 22 259

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