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The verification of public investments

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Self control Final Beneficiaries responsibility
First level control Managing Authority
responsibility
Certification of expenditures Certifying
Authority responsibility
Second level control Audit Authority
responsibility
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First level control
Article 60 COUNCIL REGULATION (EC) No
1083/2006 of 11 July 2006
Article 13 COMMISSION REGULATION (EC) No
1828/2006 of 8 December 2006
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First level control

• First level control activities shall include
• administrative check regarding 100 of
  applications for payment
• on the spot check on a sample basis

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First level control
Sequence of activities
Tipology control
Administrative Checks Art. 13 par 2 lett. A
1828/06
On the Spot check Art 13 par. 12 lett. B Reg
1828/06
Control activities
Self control
Administrative check
Risk analysis
Sampling operations
On the Spot check
Contol representativeness
Sample check
All operations
All operations
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Second level control (audit)
Article 62 COUNCIL REGULATION (EC) No
1083/2006 of 11 July 2006
Article 16 COMMISSION REGULATION (EC) No
1828/2006 of 8 December 2006
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Second level control
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Documents and information to support the audit
activity

• Community Decisions
• Documents for Monitoring Committees
• The description of management and control
  systems
• Annual Implementation Reports (RAE) of the MA
• Audit trail ex art.15 Reg. EC 1828/06
• Monitoring data
• Updated list of the co-financed operations
• Indications on the functions of Audit Authority
  in the agreements for delegating tasks to the IBs
  and/or to the Final beneficiaries

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Documents and information to support the audit
activity

• Updated list of referents/IBs/ priority
  responsible
• Models and standards for expenditure
  justification
• Circular letters from the Managing Authority
• MA communications on the controls performed by
• Internal and national or Community bodies
• (CONTROL REGISTER)
• Final beneficiaries expenditure declarations
• Certifying Authority expenditure certification

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Documents and information to support the audit
activity

• Annual questionnaire on controls development
• Observations and actions performed after the
  controls results
• Communication sent to the Commission (through
  the national body) regarding the irregularities
  found

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Documents and Information sent by the Control
Authority to the IBs

• Communication on the programme an audit strategy
  ex. Art. 62 (Reg. EC 1083/02)
• The audits shall be carried out each 12-month
  period from 1 July 2008 on a sample of
  operations
• applied methodology for selecting the sample
• list of the operations selected
• period for performing the controls
• indication of the names of the civil servants
  responsible in this sense.
• For knowledge, the communications sent to the
  final beneficiaries which are subject to the
  controls
• Photocopy of the control reports
• Synthesis report on the results of the controls.

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Activities
Input
Output
Operative Program Audit trail System of
Management and control
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Process of audit activities
Identification of the strategy
Risk Assessment
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Identification of the methodology of sampling
Methodology of sampling
Audits strategy Normative
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Sampling
Methodology of sampling
List of the operations to be audited
Audit trail Documentation and records held by the
CA, beneficiary Normative
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Audit of operations
Controls report
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Activities
Input
Output
Process of audit activities
Documentation and records held by the
beneficiary Irregularities
Controls report Supplementary request
documentation
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Additional audits
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Documentation object of the control and this case
of irregularities
Controls report Competent organs irregularities
report
Identification irregularities
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Measures corrective and estimates
Singles irregularities verified or systems
irregularities
Annual report and opinion
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The contents of the system audit

• The structure and the organization of the MA, of
  the CA and of the IB
• The connections between the functions of the MA,
  CA, the IB and the functions of control, as well
  as the informative obligations towards the
  European Commission
• The formal procedure with are managed under the
  administrative profile-accountant the funds
• Methodology for the identification of the
  objectives that want to reach themselves
• The controls directed to ensure that the
  execution of the interventions is as the respect
  of the initial objectives
• The existence of adequate internal audit
• The appropriateness the procedures of the system
  of monitoring
• The organizational formal procedure and the
  general procedures across that come carried out
  the functions of management and payment

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The contents of the system audit

• The responsibility of the activity of management
  and control
• The suitability of the human resources and
  technologies with respect to the requirement of
  the ordinary control
• The procedures that regulate the activity of
  management and payment and the skills delimit of
  it
• The spread of the relevant indications to the
  correct capacity of the documentation of
  expenditure
• The completeness of the d information in the
  declarations of expenditure
• The criteria utilized from the Authorities to
  verify if the declarations of expenditure
  received respect the requirement of the rules
  established for the structural Funds about of
  contracts, competition, equal opportunity,
  environment, publicity
• The existence of a procedure so that the payments
  come emitted for their total amount and without
  unjustified deductions
• The existence of measures for the return of the
  sums unduly distributed
• The procedures for a separate bookkeeping
  destined to the record of the operations founded
  with the structural founds-

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The sample of operations to be audited art. 17
and annex IV Reg. (EC) 18282006

• Based on a random statistical sampling method
• Additional operations may be selected as a
  complementary sample
• Internationally accepted audit standards and be
  documented
• Having regard to the amount of expenditure, the
  number and
• type of operations and other relevant factors,
  the audit authority shall
• determine the appropriate statistical sampling
  method to apply
• The sample to be audited each twelve-month period
  shall be selected
• The audit authority shall draw conclusions on the
  basis of
• the results of the audits relating to expenditure
  declared to the
• Commission during the year
• The audit authority shall regularly review the
  coverage provided
• by the random sample, having regard in particular
  to the
• need to have sufficient audit assurance for the
  declarations to be
• provided at partial and final closure for each
  operational
• programme.

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Article 16 COMMISSION REGULATION (EC) No 1828/2006
The audits shall verify that the following
conditions are fulfilled

• the operation meets the selection criteria for
  the Operational Programme, has been implemented
  in accordance with the approval decision and
  fulfils any applicable conditions concerning its
  functionality and use or the objectives to be
  attained
• the expenditure declared corresponds to the
  accounting records and supporting documents held
  by the beneficiary
• the expenditure declared by the beneficiary is in
  compliance with Community and National rules
• the public contribution has been paid to the
  beneficiary in accordance with Article 80 of
  Regulation (EC) No 1083/2006.

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Audits of operations
Phase desk
Phase of the check on-the-spot
Phase of deepening and reporting
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PHASE DESK
Acquisition of the Audit trail
Acquisition of the records by a certifying
authority and 1 st level audit report
Predisposition of the check list for the control
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Phase of the check on-the-spot
Acquisition of the documentation on the final
Beneficiary of the operation
Economical financial control
Control of conformity
Control of regularity of the execution
Regularity of the execution
Par condicio
Concerning
Effectiveness
Administrative transparency
Realized/Approved Project
Respect of technical prescriptions
Legality
Legal certainty
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Economical financial control
Typologies
Concerning
Legality
Effectiveness
Absence of violations of law and of the normative
on the acceptable expenditure
Contents
Connection between sustained expenditure and
activity funded
Correspondence between monetary disburse and
documentation of expenditure
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The control of conformity
Typologies
Equality of treatment
The legal certainty in the management of the
public resources
Administrative transparency
Respect of the National and European laws about
public resources
Contents
Respect of the normative concerning public
contracts, information and equal opportunities
Respect of the administrative procedures of
engagement, payment and account and access to the
documents
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Control of regularity of the execution
Typologies
Regularity of the execution
Respect technical prescriptions
Regularity between project approved and activities
Respect technical prescriptions
Contents
Check correct procurements of goods and
services training constuction of pubblic works.

Effctiveness of operations with respect to final
results
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The costs of the operations and projects
Typologies
Direct
Overheads
Indirect
Indirect in the limit established with fair and
verifiable criteria
Reporting of expenditure
Direct and total to the operation or to the
project
Indirect and partial to the operation or to the
project with technical and physical criteria
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Phase of deepening and reporting
Deepening with final beneficiary
Determination of eventual irregularity
Reporting
REPORTING
European Commission
National Organisms