LEADER in Ireland

1
LEADER in Ireland

• Financial circuits and control provisions

2
Regulatory Framework

• The need for rigid financial control is paramount
  
• Regulation (EC) 1260/1999 lays down general
  provisions for all structural funds
• Article 38 of the Regulation requires Member
  States to ensure that Community funds are used
  efficently and correctly and in accordance with
  the principles of sound financial management.

3
Regulatory Framework

• Commission Regulation (EC) No. 438/2001lays down
  the detailed rules for the implemention of
  Regulation (EC) No. 1260/1999.
• All of the various obligations that we must all
  adhere to are set out and the issue then is for
  each Member State to put in place systems that
  ensure compliance.

4
National rules

• Each Member State must then transfer the text of
  the Regulation into national rules.
• These rules can be more restrictive but cannot be
  less restrictive
• National rules on procurement and other issues
  have to be factored in where there are
  differences

5
National rules

• Rules are communicated to the Commission and when
  cleared are advised to the LAGs
• All financial administrators and managers from
  the LAGs need to be thoroughly briefed on the
  detail of the rules and the financial penalties
  for non-compliance
• Rules can be changed but must still comply with
  the Regulation

6
Financial control in Ireland

• Variety of control levels
• LEADER Inspectorate team of 8 agricultural
  inspectors based in regional locations throughout
  the country visit each LAG 8 10 times per
  year
• Deal with initial enquiries and eligibility issues

7
Financial control in Ireland

• Inspectors deal with Article 4 checks
• Internal Audit Unit visit each LAG at least
  once during the lifetime of the programme, visit
  after programme is in operation for a period of
  time, examine systems and undertake a financial
  verification. Meets Article 10 checks obligation.

8
Financial control in Ireland

• LAGs prepare monthly return of all expenditure
  detailing all items spent
• Examined by the Department in detail and any
  issues/queries brought to LAGs attention
• When trigger-point is reached, half of advance
  amount make payment

9
Claiming money from the E.U.

• Claim based on certified returns and adjustments
  for irregularities/errors
• Department of Agriculture is Irish Paying
  Authority for EAGGF
• Protocol with our Department laying down
  responsibilities
• Certified claim sent by us to Paying Authority