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Financial Institute for Regional Development, PI
Understanding the roles and functions of Certifying and Audit Authorities in European
Territorial Cooperation Programmes
Lisbon, 28/29 April 2009
Experience of a Certifying Authority
Financial Institute for Regional Development
Financial Institute for Regional Development, PI
IFDR - Financial Institute for Regional Development
IFDR - Certifying Authority
SummarySummary
Financial Institute for Regional Development, PI
Executes regional development policy through the financial coordination of the community structural funds and of the Cohesion Fund.
Financial Institute for Regional Development, PI
Mission
Financial Institute for Regional Development, PI
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.
IFDR - Financial Institute for Regional DevelopmentIFDR - Financial Institute for Regional Development
Financial Institute for Regional Development, PI
The organizational model
The organs Flexible Structure, based on
Directive Council
Statutory Auditor
Units
Groups
Project Teams
IFDR - Financial Institute for Regional DevelopmentIFDR - Financial Institute for Regional Development
Financial Institute for Regional Development, PI
Communication
Internal Audit
Legal Supportand Litigation
Technical Documentation
Planning and Programming
Audit
Territorial Cooperation
and Community Initiatives
Programming and Financial
Monitoring
Monitoring and Evaluation
InformationSystems
IS NSRF
SIFEC
Internal IS
Financial and Asset
Administration
Human Resources
Financial Management
Support for Institutional Management
FinancialCoordination
Coordination of Operational Management
Control and Audit
Statutory Auditor Directive Council
Body Unit Temporary project teamGroup
Support for Operational
Management
ERDF and Cohesion Fund
Control of Expense
Declarations
Certification
IFDR - Financial Institute for Regional DevelopmentIFDR - Financial Institute for Regional Development
Financial Institute for Regional Development, PI
CommunicationCommunication
Internal AuditInternal Audit
Legal Supportand LitigationLegal Supportand Litigation
Technical Documentation
Technical Documentation
Planning and ProgrammingPlanning and Programming
AuditAudit
Territorial Cooperation
and Community Initiatives
Territorial Cooperation
and Community Initiatives
InformationSystems
InformationSystems
IS NSRFIS NSRF
SIFECSIFEC
Internal ISInternal IS
Financial and Asset
Administration
Financial and Asset
Administration
Human Resources
Human Resources
Financial Management
Financial Management
Coordination of Operational Management
Coordination of Operational Management
Control and AuditControl and Audit
Statutory Auditor Directive Council
Body Unit Temporary project teamGroup
Support for Operational
Management
Support for Operational
Management ERDF and
Cohesion FundERDF and
Cohesion Fund
Control of Expense
Declarations
Control of Expense
Declarations
CertificationCertification
Chairman Vice-Chairman
Support for Institutional Management
Support for Institutional Management
FinancialCoordination
FinancialCoordination
ERDF TA OPTechnical Secretariat
ERDF TA OPTechnical Secretariat
Programming and Financial
Monitoring
Programming and Financial
Monitoring
Monitoring and Evaluation
Monitoring and Evaluation
Vice-Chairman
IFDR - Financial Institute for Regional DevelopmentIFDR - Financial Institute for Regional Development
Financial Institute for Regional Development, PI
Dire
ctiv
eC
ounc
ilF
unct
ion
Uni
t
Vice-Chairman Chairman
Control and AuditInternal Audit
Vice-Chairman
Certification
Support for Institutional
Management
Control and Audit
Certification
Internal Audit
Payment
IFDR - Financial Institute for Regional DevelopmentIFDR - Financial Institute for Regional Development
Financial Institute for Regional Development, PI
Fun
ctio
nF
unct
ion
Uni
tU
nit Support for
Institutional Management
Coordination of Operational Management
Certification
Payment National Correspondent Certification
IFDR - Certifying Authority Community RulesIFDR - Certifying Authority Community Rules
Financial Institute for Regional Development, PI
MA CA AA
Cross-Border A
PT/ES ES PT ES
ENPI IT IT IT
Transnational B
Atlantic Area PT PT PT
SUDOE ES ES ES
MAC ES PT ES
MED FR FR FR
Inter-regional C
IV C FR FR FR
INTERACT SK SK SK
Summary Chart
PT
PT
PT
PT PT
IFDR - Certifying Authority Community RulesIFDR - Certifying Authority Community Rules
Financial Institute for Regional Development, PI
Drawing up and submitting to the Commission certified statements of expenditure and applications for payment;
Functions as Certifying Authority
IFDR - Certifying Authority Community RulesIFDR - Certifying Authority Community Rules
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;
Financial Institute for Regional Development, PI
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;
In the description of the management and control systems are defined the information to be provided by the MA
– Certificate
– Statement of expenditure by priority axis
– list of projects
IFDR - Certifying Authority Community RulesIFDR - Certifying Authority Community Rules
Financial Institute for Regional Development, PI
Maintaining accounting records in computerised form of expenditure declared to the Commission;
Functions as Certifying Authority
Keeping an account of amounts recoverable and of amounts withdrawn following cancellation of all or part of the contribution for an operation.
IFDR - Certifying Authority Community RulesIFDR - Certifying Authority Community Rules
Taking account for certification purposes the results of all audits carried out by or under the responsibility of the audit authority;
Financial Institute for Regional Development, PI
Providing an Information System of ERDF and Cohesion Fund;
Functions as Certifying Authority
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.
Certifying AuthorityCertifying Authority
Financial Institute for Regional Development, PI
Separation of Functions
Directive CouncilVice-Chairman
Control of Statements of ExpenditureERDF and Cohesion Fund
StaffStaff
Certification
Certifying AuthorityCertifying Authority
Financial Institute for Regional Development, PI
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.
ERDF and Cohesion Fund
Groups:
Certifying AuthorityCertifying Authority
Financial Institute for Regional Development, PI
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).
Control of Statements of Expenditure
Groups:
Certifying AuthorityCertifying Authority
Financial Institute for Regional Development, PI
AC - DUC
AC - CD
UC - NFFC
UC - NCDD
Análise dos Pedidos de Certificação de Despesas
AG
Envio PCD
Recebe e reencaminha para
análise
Análise formal, técnica e financeira
Solicita elementos/esclarecimentos
adicionais
Conclusãoda análise formal,
técnica e financeira
Prepara e envia elementos/
esclarecimentos adicionais
Sem solicitação de elementos /esclarecimentos
Procede à revisão e reenvia o PCD
Análise face aos resultados
das auditorias ao PO
Solicita esclarecimentos/
elementos adicionais
Conclusãoda Análise
Parecer positivo
Sem solicitação de elementos /esclarecimentos
Devolve o PCD
Recebe notificação
Propõe a devolução do PCD
Parecer negativo –Proposta de revisão
Reinício da análise
Parecer negativo – Proposta de devolução
Parecer negativo –Proposta de devolução
Suspende e solicita revisão
Propõesuspensão
da análise e revisão do PCD
6
A
1
2 3 4
5 7
B C D
4.1
4.2
7. 1
7.2
Workflow Technical and financial analysis and control of statements of expenditure
Financial Institute for Regional Development, PI
AC - DUC
AC - CD
UC - NFFC
UC - NCDD
Declaração de Despesas e Pedidos de Pagamento
AG
CE
Conclusãoda análise
Parecer positivo
Cálculo dos montantes a
certificar/pedir à CE
Certificação de Despesa
Recepçãodo Certificado
e DD e PP
Condições de admissibilidade
Valida o processo e propõe certificação
7
8 9
10
11
Recebe notificação
E
E
WorkflowCertified statements of expenditure and applications for payment
Financial Institute for Regional Development, PI
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.
The Certifying Authority will:
Certifying AuthorityCertifying Authority
Financial Institute for Regional Development, PI
Audit the procedures carried out by the Managing Authority, using an appropriate sample of projects, to ensure that:
In addition, the Certifying Authority, in the scope of Control of Statements of Expenditure, can also
Certifying AuthorityCertifying Authority
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.
Financial Institute for Regional Development, PI
Forecast of payment requests;
Centralised accounting and reporting on withdrawals and recoveries.
Certifying AuthorityCertifying Authority
Certification Unit – Additional Tasks
Financial Institute for Regional Development, PI
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.
Certifying AuthorityCertifying Authority
Financial Institute for Regional Development, PI
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.
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:
Withdrawn and Recovered Amounts and Pending Recoveries
Certifying AuthorityCertifying Authority
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.
Financial Institute for Regional Development, PI
Certifying AuthorityCertifying Authority
Financial Flows
Financial Institute for Regional Development, PI
Certifying AuthorityCertifying Authority
Financial Flows
Financial Institute for Regional Development, PI
Thank you for your attention!Thank you for your attention!
More information at your disposal www.qca.pt
or for specific requests [email protected]