Prezentacja programu PowerPoint

1
ARMA Polish Paying Agency Experiences
Accomplishments Brussels, 3-4 October 2007
2
Functions of ARMA in 1994-2013

• 2004 - 2013 Paying Agency EAGGF Guarantee
  Section, EAGF, EAFRD
• 2004 2006 Implementing Institution and Final
  Beneficiary of two Sectoral Operational
  Programmes (payments until 2008)
• 2002 2004 SAPARD Paying and Implementing Agency
• 1994 2013 Managing Body of State Aid
  Instruments

3
Area of ARMA Experience

• Implementation capacity of EU programs (HR, IT,
  procedures)
• Organizational capacity institutional framework
  
• Knowledge of beneficiaries needs
• Building upon lessons learnt

4
Scope of Continuation Programs
2002-2004 2004-2006 2007-2013
SAPARD
SOP Agriculture
Rural Development Program
6 Measures 24,000 beneficiaries
Budget 1 784 MEUR (EAGGF 1 193 MEUR) 15
Measures 46,000 beneficiaries
Budget 17.2 bn EUR (EAFRD 13.2 bn EUR) 22
Measures 1.4 M Beneficiaries 5.2 M LFA
applicants
Budget 944 MEUR (EAGGF 708 MEUR)
Rural Development Plan
Budget 3 600 MEUR (EAGGF 2 866 MEUR) 10
Measures 320,000 beneficiaries 2.1 M LFA
applicants
After reallocation from RDP the total budget
amounted to 1084 MEUR
5
ARMA Organisational Structure - 3 levels
ARMA Headquarters in Warsaw ARMA Regional
Offices in each voivodship (16) - 2000 Poviat
Bureaus (314) in each poviat 2002
6
Growth of Employment 1994 - 2007
7
Scope of Continuation Institutional System
Main participants of the institutional system SAPARD SOP Restructuring... 2004-2006 RDP 2004-2006 RDP 2007-2013
MF1 National Authorising Officer Paying Authority Competent Authority Certifying Body Competent Authority Certifying Body
MARD2 Managing Authority Managing Authority Managing Authority and Coordinating Body Managing Authority and Coordinating Body
ARMA SAPARD Agency Implementing Institution / Final Beneficiary Paying Agency Implementing Institution / Paying Agency
1 Ministry of Finance 2 Ministry of
Agriculture and Rural Development
8
ARMAs accreditation and certification

MARD
MF
External Auditor
Supervision of management of public funds
Supervision of activity
Examination of accreditation criteria

Delegated Body
ARMA
9
Financial Accounting System of the Paying
Agency
10
Accreditation Criteria (1)
SAPARD Multi-annual financing Agreement of 2001 RDP 2004-2006 Commission Regulation (EC) 1663/95 RDP 2007-2013 Commission Regulation (EC) 885/2006
Administrative structure ensuring separation of functions authorisation, execution and accounting of payments Administrative structure ensuring separation of functions authorisation, execution and accounting of payments Internal environment administrative structure ensuring separation of functions, HR standard, delegation
Delegation of functions Delegation of functions Internal environment administrative structure ensuring separation of functions, HR standard, delegation
Written procedures updated in good time Written procedures updated in good time Control activities procedures for authorisation, payment, accounting, advances and securities, debts, audit trail
Debtors ledger Debtors ledger Control activities procedures for authorisation, payment, accounting, advances and securities, debts, audit trail
Appropriate Management Information system Information Systems Security Standards (since 23.03.2005) Information and communication update of procedures in good time, information systems security standards
Technical services ensuring documentary and physical checks Technical services ensuring documentary and physical checks Monitoring internal control activities, internal audit service
Independent Internal Audit Service Independent Internal Audit Service Monitoring internal control activities, internal audit service
Public procurement provisions
11
ARMAs Accreditation Approach
SAPARD RDP 2004-2006 RDP 2007-2013
Accreditation by packages of measures Accreditation by packages of measures Accreditation by packages of measures
5 measures - Commission Decision of 2 July 2002 Conditional accreditation for 9 measures for a period of 1 May 2004 31 Dec 2005 4 accredited measures continued from RDP 2004-2006
Last measure Decision of the Commission of 14 Nov 2003 Unconditional accreditation as of 1 Jan 2006 for 10 measures Accreditation for 4 new operations
Other measures to be accredited by the set agenda
12
ARMAs Accreditation
SAPARD, RDP 2004-2006, RDP 2007-2013
Similarities Accreditation approach by
packages of measures Role of Ministry of Finance
(Competent Authority) constant supervision over
PA.. Opinion of Minister of Finance on the
preparation of ARMA to act as a PA (SAPARD) vs
Ordinance of Minister of Finance pointing out
ARMA as a PA (RDP 2004-2006 RDP 2007-2013)
based on the Accreditation Reports issued by the
External Auditor Role of Independent External
Auditor public procurement invitation published
by the Ministry of Finance for carrying out
accreditation audit (SAPARD Arthur Andersen,
RDP 2004-2006 RDP 2007-2013 - KPMG) Role of
ARMA Internal Audit Division coordination of
accreditation activities in ARMA, ensuring
pre-accreditation preparation and effective
communication with the External Auditor

13
ARMAs accreditation

• RDP 2007-2013
• Differences
• Accreditation criteria extended
• Information Systems Security in compliance with
  one of internationally recognized standards (ARMA
  - BS ISO/IEC 17799)
• Accreditation scope extended
• other implementing bodies with delegated
  functions (e.g. regional governments)
• number of measures (10 in RDP 2004-2006 vs 22 in
  RDP 2007-2013)

14
Delegation of tasks (e.g. to regional governments)

• MARD
• Managing Authority

ARMA Paying Agency
Delegation of MA tasks Aid application
collection Administrative checks Ranking or
project selection Decision or contract
Delegation of PA task (payment authorisation) Col
lection of claims for payment Administrative
checks On-the-spot checks Payment order
Audit plans
Regional Governments Implementing bodies
RDP 2007 2013 measures delegated to regional
governments

• Improvement and
• development of
• infrastructure

• Basic services

• Village renewal

• Leader Axis

15
Village Renewal and Development Aid application
Administrative checks and ranking list
Ranking list
Regional Government
Agreement between Beneficiary and RG
Aid application
Beneficiary
16
Village Renewal and DevelopmentAuthorisation of
payment
Authorisation of payment Administrative check
and verification of compliance with the agreement
Payment Order
Regional Government
Claim for payment
Paying Agency
Payment (EAFRD)
Beneficiary
17
Village Renewal and Development Financial
Engineering

• Financial
• Management
• Principles
• Reimbursement of
• part of project
• eligible costs
• Project
• implementation
• in 1 or 2 stages

Total cost of the project submitted by a
municipality
Eligible costs
Non-eligible costs
EAFRD funding maximum 75
At least 25 of beneficiarys own funds
Non-eligible costs

• Possibilities of financing of project costs
• Own budget
• Bridge loan and/or co-financing loan

18

• Thank You
• Iwona.Nurzynska_at_doplaty.gov.pl
• ARMA