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Audit of EU-Funds in Austria

Audit of EU-Funds in Austria. Presentation to a Delegation of the Provincial Secretariat for Finance, Autonomous Province of Vojvodina, Serbia. Audit of EU-Funds in Austria. Basic Principles

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Audit of EU-Funds in Austria

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  1. Audit of EU-Funds in Austria Presentation to a Delegation of the Provincial Secretariat for Finance, Autonomous Province of Vojvodina, Serbia

  2. Audit of EU-Funds in Austria • Basic Principles • Art 248 (1) of the EC-Treaty: The external auditor of the EU budget is the European Court of Auditor (ECA). • Annual Statement of Assurance (“DAS” - financial audit) and performance audits • ECA performs its own audits directly on the spot. • About 85 % of EU-expenditure is spent in shared-management between the Commission and the EU-Member States (MS). • Art 248 (3) of the EC-Treaty: ECA audits in liaison with national audit bodies; cooperation in a spirit of trust while maintaining independence ex EC

  3. Audit of EU-Funds in Austria • Role of the ACA • has vital interest in working together to improve sound and efficient management of EU-funds • General EU Budget 2008 - EUR 120,3 billion Shared management in: • around 44 % natural ressources - agriculture • around 42 % sustainable growth - structural funds • EUR 2,2 billion of EU-funds received by Austria in 2007 • Austria is net contributor

  4. Audit of EU-Funds in Austria • ECA - ACA cooperation in practice • information on planned audits • ACA takes normally part in the audits of the ECA • by performing own audits in parallel • by accompanying as observer • added value for both sides • performs its own EU-related audits • publishes an EU-Financial Report

  5. Audit of EU-Funds in Austria • Coordinated Audits with other SAIs • To exchange experiences and promote knowledge transfer • Common audit plan • Use of comparable audit criteria • Common conclusions & recommendations • Joint report • Examples

  6. Audit of EU-Funds in Austria • Contact Committee (CC) • declaration contained in Treaty of Nice • structure • annual meeting of the Heads of the EU SAIs and the ECA • bi-annual meetings of the Liasion Officers • Working Groups, Task forces, Networks

  7. Audit of EU-Funds in Austria • Examples of active participation by ACA within the CC network • Working Group on Structural Funds (SF) III: Audit on the performance of the SF programmes in the areas of employment and/or environment • Working Group on Common Auditing Standards and Comparable Audit Criteria • to develop common auditing standards and criteria • based on internationally recognised auditing standards • tailored for the EU area • both in the field of compliance and performance audits

  8. Audit of EU-Funds in Austria • EU-Financial Report 2007 • To provide information on the EU-budget and the use of EU-funds in Austria • Target group: National and Regional Assemblies and the public • No specific audit for the purpose of the report • Consultation of competent authorities in Austria • Published in Summer 2007

  9. Audit of EU-Funds in Austria LINKS ACA: http://www.rechnungshof.gv.at Reports on coordinated audits:http://www.rechnungshof.gv.at/internationales/kooperationen.html

  10. Audit of EU-Funds in Austria Thank you for your attention!

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