EU Funds Audit

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EU Funds Audit Recent developments in
Structural Funds
Eurosai Seminar on  "Audit of Public Aids and
Subsidies, Prague, 6-8 November 2006
Gabriele Cipriani Director - Structural and
Internal policies (gabriele.cipriani_at_eca.europa.eu
)
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Some key issues

• The reforms guiding principles
• The administrative capacity
• Sound financial management
• External audit

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The reforms guiding principles

• Concentration
• Simplification
• Proportionality
• Decentralisation

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Concentration (geographical)
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Concentration (thematic)

• Research and technological development (RTD),
  innovation and entrepreneurship
• Information society
• Transport
• Energy
• Environmental protection and risk prevention
• Adaptability of workers and firms, enterprises
  and entrepreneurs
• Access to employment and sustainability
• Social inclusion of less-favoured persons
• Human capital

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Simplification
Structural Funds and instruments

Objectives
ERDF
ESF
Cohesion Fund
Convergence
Competitiveness and Employment
ERDF
ESF
European territorial Cooperation

• A General Regulation (No 1083/2006)
• European Regional Development Fund (ERDF)
  Regulation (No 1080/2006)
• European Social Fund (ESF) Regulation (No
  1081/2006)
• The Cohesion Fund (No 1084/2006)
• The European Grouping of territorial co-operation
  (EGTC) (No 1082/2006).

ERDF
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Proportionality
The financial and administrative resources shall
be proportional to the total amount of
expenditure allocated to an operational programme
for...

• Choice of indicators for output and results
• Evaluations
• Reporting and monitoring in case of
  sub-delegation
• Arrangements for auditing the functioning of the
  systems, and
• Annual and final report on implementation.

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Decentralisation
...one of the key objectives is to clearly
delimit the framework, the nature, and the
division of responsibility between the different
actors concerned by the execution of the
Community budget. These include the Member States
and the implementing bodies, on the one hand, and
the Commission, on the other.
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Administrative capacity

• Member States
• Commission

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Sound Financial Management

• Concept
• Evaluation

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External audit

• Context
• Audit strategy