Documentation Guidelines GNIC/335

1. Documentation Guidelines GNIC/335 Agenda item 14, GNIC Meeting, 21-22 April 2016

2. verifying the ESA 2010 GNI Inventories Main points of the presentation • Purpose of the document • Changes compared to previous control cycles • The most important elements of the documentation policy • Transparency needs to be considered • Question to GNI Committee

3. verifying the ESA 2010 GNI Inventories 1 Purpose of the document Why Documentation Guidelines? • Allows stakeholders to be informed on the GNI verification work. • Ensures operational continuity. • Respects Internal Control Standards for Document Management.

4. verifying the ESA 2010 GNI Inventories 2 Changes compared to the previous control cycles (1) What is new? • Revised control approach requires revised reporting standards, for example • risk assessment documents; materiality analysis; and increased cross country comparisons.

5. verifying the ESA 2010 GNI Inventories 2 Changes compared to the previous control cycles (2) • The assessment reports used in previous control cycles will be replaced with the "package": mission reports + progress reports + state of play documents. • Why? • - More up to date and timely reporting.

6. verifying the ESA 2010 GNI Inventories 3The most important elements of the documentation policy (1) • Risk Assessment Documents • Log files • GIAQ • Use of expertise in other Eurostat units • Mission reports • Documentation of direct verifications • Documents linked to the placing and lifting of reservations

7. verifying the ESA 2010 GNI Inventories 3 The most important elements of the documentation policy (2) • Progress reports for each transversal issue • Progress reports for the specific reservations for each country • State of play on reservations • Materiality analysis – List of non-material issues • AAR - monitoring of compliance with Internal Control Standards • Minutes GNI Committee meetings

8. verifying the ESA 2010 GNI Inventories 4 Transparency (1) – information to the GNI Committee • mission reports • progress reports • state of play on reservations document • list of non-material issues • technical opinions on lifting reservations etc. • Other documents. (in addition to information relating to annual verification exercise of GNI Questionnaires and Quality Reports).

9. verifying the ESA 2010 GNI Inventories 4 Transparency (2) – what will be made public? • Chapter 1 of the Inventory (If possible, complete Inventory or bigger parts of it) • State of play on reservations document • Other documents will be made public after each meeting, in the usual way.

10. verifying the ESA 2010 GNI Inventories 5 Question to the GNIC Ideas for other documents that could be made public? • Mission reports (while having any potentially confidential information, for example from direct verifications, in an Annex)? • Progress reports? • Other?

11. verifying the ESA 2010 GNI Inventories GNI Committee The GNI Committee is requested to comment on this draft Documentation guidelines.

12. Thank you for your attention