Hungarian Delegation

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Financial Institute for Regional Development
Hungarian Delegation Lisbon, 28 October 2008
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Summary

• 1) NSRF - National Strategic Reference
  Framework (2007-2013)
• 2) IFDR - Financial Institute for Regional
  Development
• 3) IFDR - Certifying Authority

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Summary

• 1) NSRF - National Strategic Reference
  Framework (2007-2013)
• 2) IFDR - Financial Institute for Regional
  Development
• 3) IFDR - Certifying Authority

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NSRF Strategic Guidelines

• National Strategic Priorities
• Qualification of human resources (education and
  professional training in a social inclusive
  framework)
• Sustained growth of Portuguese economy
  (Qualification of economic activity - private
  investment focus on tradable sectors)
• Social Cohesion
• Qualification of territory (attractiveness)
• Qualification of administration (Governance
  Efficiency)

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NSRF Strategic Guidelines

• Five Structural Principles for NSRF and OP
• Operational Concentration
• Investment and Development Actions Selectiveness
• Economic Viability and Financial Sustainability
  of Investments
• Territorial Cohesion
• Strategic Monitoring

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NSRF Operational Programmes

• Three Thematic Operational Programmes
• Competitiveness Factors (ERDF)
• Human Potential (ESF)
• Territorial Enhancement (ERDF Cohesion Fund)
• Seven Regional OP FEDER by NUTS II Two Regional
  OP ESF by NUTS II
• Eight Territorial Cooperation OP (Cross-border,
  Transnational, Interregional)
• Two Technical Assistance OP (ERDF ESF)

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NSRF - Institutional Framework 2007-2013
NSRF Coordination Governmental Commission
NSRF Observatory
Regional OP Coordination Governmental Commission
NSRF Technical Commission (NSRF Observatory,
IFDR, IGFSE, IGF)
(3) OP Coordination Governmental Commissions

• Rational thematic centres
• Observer regional dynamic centres
• Strategic advisory bodies

Regional Operational Programmes of Continent and
Autonomous Regions
Thematic Operational Programmes
HUMAN POTENTIAL
North
Centre
Lisbon
COMPETITIVENESS FACTORS
TERRITORIAL ENHANCEMENT
Alentejo
Algarve
Autonomous Region of Azores
Autonomous Region of Madeira
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Eligibility of the Portuguese NUTS II regions
for cohesion policy objectives 2007-2013
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Structural Funds How much ERDF, ESF and Cohesion
Fund?
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Structural Funds 20 years after Portuguese EU
adhesion
(Millions of Euros)
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Summary

• 1) NSRF - National Strategic Reference
  Framework (2007-2013)
• 2) IFDR - Financial Institute for Regional
  Development
• 3) IFDR - Certifying Authority

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Financial Institute for Regional Development
Mission

• Executes regional development policy through the
  financial coordination of the community
  structural funds and of the Cohesion Fund.

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Financial Institute for Regional Development
Main responsabilities

• National financial coordination of the Structural
  Funds
• National coordination for operational monitoring
  and management of the ERDF and the Cohesion Fund
• Payment Authority / Certifying Authority
• Payment entity for ERDF and CF

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Financial Institute for Regional Development
The organizational model
The organs
Flexible Structure, based on

• Units
• Groups
• Project Teams

• Directive Council
• Statutory Auditor

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Financial Institute for Regional Development
Statutory Auditor
Directive Council
Chairman
Vice-Chairwoman
Vice-Chairman
Information Systems
Coordination of Operational Management
Control and Audit
Certification
Support for Institutional Management
Financial Coordination
Legal Support and Litigation
Planning and Programming
IS NSRF
Financial and Asset Administration
Support for Operational Management
Programming and Financial Monitoring
ERDF and Cohesion Fund
Internal Audit
Territorial Cooperation and Community Initiatives
SIFEC
Control of Expense Declarations
Monitoring and Evaluation
Audit
Human Resources
Communication
Internal IS
Financial Management
Technical Documentation
ERDF TA OP Technical Secretariat
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Financial Institute for Regional Development
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Summary

• 1) NSRF - National Strategic Reference
  Framework (2007-2013)
• 2) IFDR - Financial Institute for Regional
  Development
• 3) IFDR - Certifying Authority

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IFDR - Certifying Authority

• Functions as Certifying Authority

• Drawing up and submitting to the Commission
  certified statements of expenditure and
  applications for payment

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IFDR - Certifying Authority

• Functions as Certifying Authority

• Certifying that
• the statement of expenditure is accurate, results
  from reliable accounting systems and is based on
  verifiable supporting documents
• the expenditure declared complies with applicable
  Community and national rules and has been
  incurred in respect of operations selected

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IFDR - Certifying Authority
Functions as Certifying Authority

• Ensuring for the purposes of certification that
  it has received adequate information from the
  managing authority on the procedures and
  verifications carried out in relation to
  expenditure included in statements of expenditure

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IFDR - Certifying Authority

• Functions as Certifying Authority

• Taking account for certification purposes of the
  results of all audits carried out by or under the
  responsibility of the audit authority
• Maintaining accounting records in computerised
  form of expenditure declared to the Commission
• Keeping an account of amounts recoverable and of
  amounts withdrawn following cancellation of all
  or part of the contribution for an operation.

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IFDR - Certifying Authority

• Functions as Certifying Authority

• Providing an Information System of ERDF and
  Cohesion Fund
• An integrated and modular system, to simplify
  procedures and to enable the flow of information,
  fully coherent with the European Commission SFC
  2007 information system
• A system providing communication and integration
  with the information systems of the MA and AA,
  supported on Web services.

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IFDR - Certifying Authority
Separation of Functions
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IFDR - Certifying Authority
Groups
ERDF and Cohesion Fund

• Responsible for technical and financial analysis
  by checking the reception of claims and their
  completeness (numerical checks), and for drawing
  up of statements of expenditure and proposing
  their submission to the Commission.

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IFDR - Certifying Authority
Groups
Control of Statements of Expenditure

• Responsible for checking the substance of the
  information provided (checks of conformity with
  the community law, assessement of management
  verifications carried out by the Managing
  Authority and Intermediate Bodies, review of the
  results of audits carried out by the Audit
  Authority, etc).

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IFDR - Certifying Authority
Woorkflow - Technical and financial analysis and
control of statements of expenditure
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IFDR - Certifying Authority
Woorkflow - Certified statements of expenditure
and applications for payment
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IFDR - Certifying Authority

• The Certifying Authority will

• Reconcile the amount declared with the relevant
  accounting and monitoring documents
• Check results of the compliance assessment
  related to the programme management and control
  systems description
• Check control and audit reports of the Audit
  Authority, and ensure that negative findings have
  been satisfactorily addressed.

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IFDR - Certifying Authority

• In addition, the Certifying Authority, in the
  scope of Control of Statements of Expenditure,
  can also

• Audit the procedures carried out by the Managing
  Authority, using an appropriate sample of
  projects, to ensure that
• Projects are selected in accordance with the
  criteria defined in the programme
• Expenditure declared has actually been incurred
  and complies with Community and national rules
• An adequate audit trail is held in accordance
  with the regulation requirements
• Irregularities are prevented, detected, and the
  necessary correcting measures are provided.

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IFDR - Certifying Authority
Certification Unit Additional Tasks

• Forecast of payment requests
• Centralised accounting and reporting on
  withdrawals and recoveries.

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IFDR - Certifying Authority
Forecast for Payment

• At the latest by 30 April each year, the
  Certifying Authority shall send to the Commission
  a provisional forecast of their likely
  applications for payment for the current
  financial year and the subsequent financial year.

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IFDR - Certifying Authority
Woorkflow - Forecast for payment
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IFDR - Certifying Authority

• Withdrawn and Recovered Amounts and Pending
  Recoveries

• By 31 March each year as from 2008, the
  Certifying Authority shall send to the Commission
  a statement identifying for each priority axis of
  the operational programme
• the amounts withdrawn from statements of
  expenditure submitted during the preceding year
  following cancellation of all or part of the
  public contribution for an operation.

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IFDR - Certifying Authority

• Withdrawn and Recovered Amounts and Pending
  Recoveries

• the amounts recovered which have been deducted
  from those statements of expenditure
• a statement of amounts to be recovered as at 31
  December of the preceding year, classified by the
  year in which recovery orders were issued.

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Thanks for your attention