Winding-up of EU Structural Funds Objective 1 programme

2004-2006

Inese ŠteinaHead of Finance Control Department

CONTENTS

• Winding-up documents (VI)

• I. Final declarations of expenditure, certificates of expenditure and payment claims (VI)

• II. Winding-up report of the Programme (VI)

• III. Tasks of FCD to gain reasonable assurance– FCD checks

– information to be summarised and analysed

– checks of final declarations of expenditure

– deadlines for checks, reports and opinions

– guidelines

WORKING GROUP FOR WINDING-UP OF EU STRUCTURAL FUNDS

• With the decision of 12/05/2008 of the Minister of Special Assignement for Administration of EU Funds a Working Group for Winding-up of EU Structural Funds was established

• Members of the working group - MA, PA, AA, FCD, 1st & 2nd level IBs and GSA

• First meeting of the working group - 24/04/2008. Issue reviewed - criteria for extension of project implementation deadline to 31 October 2008

• Next meeting of the working group – 11/07/2008 Issue to be reviewed – guideliens for FCD checks

CHART FOR WINDING-UP OF EU STRUCTURAL FUNDS IN PROGRAMMING PERIOD CHART 2004-2006

1. Cabinet Regulation of 20 June 2006 No. 494, Article 18; 31 August 2008 is mentioned in the following Cabinet Regulations on guidelines for an open call for project applications: 73, 94, 350, 357, 382, 549, 633, 634, 638, 650, 651, 777, 778, 781, 783, 784, 796, 856

2. Cabinet Instructions of 31 July 2006 No. 13 "On redistribution of funding''  Paragraphs 8., 14 stipulate the deadline for the final expenditure to be made - for 2nd level IB it is 01/12/2008, while for beneficiaries – 30/09/2008.3. The beneficiaries shall submit to the 2nd level IBs and GSA their final SF claims + extended deadline -Cabinet Minutes of 20 May No. 32, Paragraph 14. Cabinet Regulation of 15 April 2008 No. 2785. EC Regulation 1260/19996. Cabinet Regulation of 30 June 2007 No. 418, Paragraph 387. Cabinet Regulation of 27 June 2006 No. 538, Paragraph 558. Cabinet Regulation of 20 June 2006 No. 494, Sub-paragraph 29.29. EC Regulation 1290/2005, EC Regulation 1083/2006 Article 105 (3) and EC Regulation 1198/2006 Article 103 (2)

WINDING-UP DOCUMENTS TO BE SENT TO THE EC BY 30 JUNE 2009

Winding-up expenditure declarations, certificates of expenditure and payment claims - Paying Authority

Winding-up report of the Programme, including final reports for implementation of each Structural Fund – Managing Authority

Reports on checks of final declarations of expenditure and opinions on the final declarations of expenditure – MoF Finance Control Department (Winding-Up Body)

I. FINAL DECLARATIONS OF EXPENDITURE, CERTIFICATES OF

EXPENDITURE AND PAYMENT CLAIMS

II. WINDING-UP REPORT OF THE PROGRAMME

III. TASKS COMPLETED AND TO BE DONE BY THE MoF FINANCE CONTROL

DEPARTMENT (WINDING-UP BODY)

TO GAIN REASONABLE ASSURANCE

1) FCD CHECKS TO GAIN REASONABLE ASSURANCE

Checks completed / planned Structural Fund Body Year

Interim checks of the management and control system

in each 2nd level IB and each GSA

ESF, ERDF SEDA, CFCA, SEA 2005

EAGGF , FIFG RSS 2006

ERDF, ESF LIDA, SIF 2007

EAGGF , FIFG RSS 2008

Checks of approval and certification procedures of

expenditure declarations in MA and PA

PA 2006

MA, PA 2008

Interim checks of expenditure declarations for each fund

EAGGF , FIFG RSS 2007

ESFSEA, LIDA, SIF, SSB,

2008SEDA

ERDF CFCA, SRDA, LIDA,

SSB2008

Sample checks of expenditure ERDF CFCA 2008

Findings, conclusions, recommendations and their implementation as a result of previous checks and audits: – System audits

– Sample checks of expenditure

– Audits conducted by other countries

and the EC institutions

Irregularity reporting FCD interim management and control

system checks and expenditure results

of sample checks

2) INFORMATION TO BE SUMMARISED AND ANALYSED FOR CHECKS OF FINAL DECLARATIONS OF EXPENDITURE

3) CHECKS OF FINAL DECLARATIONS OF EXPENDITURE

FCD carries out checks in 2nd level Intermediate Bodies and in Paying Authority and gains assurance regarding the final declaration of expenditure in terms of:- completeness and lawfulness of supporting documents

- amount of payments included therein:- correctness of calculations

- correspondence to final declarations of expenditure prepared by 2nd level Intermediate Bodies and checked by the Managing Authority

- compliance with financial accounting principles

- correspondence to the financial data in

the programme winding-up report

4) DEADLINES FOR REPORTS, OPINIONS AND CHECKS OF FINAL DECLARATIONS OF EXPENDITURE

10 February - 30 April 2009 – FCD carries out checks of final declarations of expenditures for

EAGGF, ESF, ERDF and FIFG

– FCD compares the financial data included in the final declarations of expenditure with the financial data in the winding-up report of the Programme

– FCD prepares draft reports and sends them to MA, 2nd level IBs, PA

15 May 2009 – MA, PA and 2nd level IBs submit comments on draft reports to FCD

19 June 2009 – FCD sends reports and opinions on the final declarations of expenditure

of the Structural Funds to the PA

5) GUIDELINES FOR CHECKS OF FINAL DECLARATIONS OF EXPENDITURE AND FOR DRAFTING OPINIONS

Objective: To inform the institutions involved in the implementation of the Structural Funds on the measures to be undertaken and documents drafted, so that the FCD would be able to check final declarations of expenditure and draft an opinion for the EC.

Guidelines for the institutions will be

presented on 11 July in the

working group for winding-up

of Structural Funds

THANK YOU FOR YOUR ATTENTION!