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Mr. Kjell PETERSON Director, West Sweden Office 20 June 2000

Mr. Kjell PETERSON Director, West Sweden Office 20 June 2000. Mr. Thierry DAMAN Head of Information and Communications Unit, DG Regional Policy European Commission 20 June 2000. Mr. Brian GRAY Director of Finance, DG Regional Policy European Commission 20 June 2000.

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Mr. Kjell PETERSON Director, West Sweden Office 20 June 2000

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  1. Mr. Kjell PETERSON • Director, • West Sweden Office • 20 June 2000

  2. Mr. Thierry DAMAN • Head of Information and Communications Unit, • DG Regional Policy • European Commission • 20 June 2000

  3. Mr. Brian GRAY Director of Finance, DG Regional Policy European Commission 20 June 2000

  4. Mr. Luis BORIS • Deputy Head of Unit, Finance, • DG Regional Policy • European Commission • 20 June 2000

  5. Mr. Joergen GREN STIG • Coordination of Evaluation, • DG Regional Policy • European Commission • 20 June 2000

  6. Principles for Programming and Financial Management • further decentralisation • reporting procedures • monitoring procedures • partnership • subsidiarity • sound financial management

  7. Partnership arrangements (1)A more decentralised cohesion policy • Within the Member States: • a wider definition of the partnerships: • * regional and local authorities and other competent authorities • * economic and social partners • * other competent bodies including NGOs, environmental sector etc. • active involvement of partners in all stages of programming

  8. Partnership arrangements (2)A more decentralised cohesion policy • Between the Commission and the Member States • a clear definition of responsibilities with 3 key players • * the Commission • * the programme Management Authority • * the Monitoring Committee

  9. Programming: who does what? (1) • Commission: • determines eligible regions and indicative financial allocations • establishes programme guidance • adopts (modifies) programmes only at the level of strategic priorities • monitoring at strategic level • approves large-scale projects (>EURO 50 million)

  10. Programming: who does what? (2) • Member State - Management Authority: • prepares plans • prepares and adopts the programming complement • sub-delegates responsibilities as necessary - global grants • selects projects • prepares annual report • implements the mid-term evaluation • ensures that information and publicity rules are adhered to

  11. Programming: who does what? (3) • Member State - Monitoring Committee • agrees on programming complement • lays down project selection criteria • monitors programme implementation: • proposes programme changes to Management Authority • agrees on proposals to change programming complement • approves mid-term evaluation • agrees annual report

  12. Monitoring arrangementsA more transparent implementation • Key annual encounters: • Commission and Management Authority for management questions • Commission and control authorities for control questions • Monitoring of targets for quantified indicators • Mid-term review of implementation • Improved information and publicity system

  13. Programming: 4 main steps • 1. Programme guidance issued by the Commission • 2. Development plans submitted by Member States after consultation with partners • 3. Adoption of strategy by the Commission: • quantified strategic targets • priorities • funding allocations • 4. Detailed programming of measures by Management Authority and Monitoring Committees

  14. Planning and programming timetable • Plans and programmes to cover 7 years (except transition areas) • Plans submitted by Member States within 4 months of list of eligible regions concluded • Commission decision within 5 months of receiving plans: CSF or SPD • Commission decision within 5 months of receiving proposed OPs • Member States to submit Programme Complement within 3 months of approval of SPD or OP

  15. Enhancing cost-effectiveness • additionality • monitoring • evaluation • financial management • financial control • performance reserve

  16. Sound financial management • Article 274 of Treaty • Article 2 Financial regulation • adequacy of sytems • prompt exchange of all necessary information

  17. Accounting Data • Council Regulation (EC) No 1260/1999 • transparent financial flows • data necessary to fulfil the management, monitoring and evaluation requirements • data necessary for the pursuit and correction of irregularities and infringements

  18. Financial Information • Financial Plans • Payments • separate accounting systems • or adequate accounting code • computer files • communicated electronically

  19. Monitoring Information • quantified targets • stage of physical implementation • assessment of the impact of the operation

  20. Common Format for data • Provide audit trail required by National and Community audit bodies as per Reg 2064/97 • detailed information • common methodology for recording and encoding data • common methodology for electronic exchange of information • common rules for Commission access to project information

  21. Provision of Information to the Commission • aggregate financial data sent 3 times per year • justify payment claims • aggregate data on progress of measures • performance indicators • detailed data to be held by MS authorities • for evaluation, audit, management reviews

  22. Responsibilities of Managing Authorities • Article 34, General Reg. 1260/1999 • gathering reliable information • ensuring proper accounts • operations are correct • Community Rules compliance • eg state aids, environment, equality of treatment...

  23. The Managing Authority checks and authorises claims • all final beneficiaries and promoters are fully informed of the rules • ensure their application when tenders are published • applied when contracts awarded • applied when claims on Community co-finance

  24. One programme, one Managing Authority • one per CSF/CCA • one per SPD/DOCUP • one per Programme • but not for global grants

  25. The Annual Implementation Report • financial implementation of assistance for each measure • expenditure, payments received • progress in relation to targets • relevant changes in socio-economic conditions • steps on effectiveness • monitoring, finance, evaluation, management, use of technical assistance etc • steps on compatibility with Community policies

  26. Adjusting a programme • 1. Managing Authority • modify programme complement • 2. Commission • in agreement with MS • Decisions taken at PMC • Can change priority targets • Mid-term evaluation • Allocation of performance reserve

  27. Responsibilitiesof Paying Authorities • See Doc.REGIO/0051/2000 • Certify the claim sent to the Commission • Ensure only eligible expenditure is charged to EU co-finance

  28. Compliance with Community Rules • Assurance from Managing Authority that a clearly designated department has verified the respect of: • procurement rules • eligibility rules • information and publicity requirements • environment, equality of treatment etc • separate accounts, or account codes, on computer file

  29. The Member State and the Paying Authority • The Paying Authority must have a clear mandate from the National Authorities, with explicit instructions on how to: • obtain assurances from the Managing Authority • compile the claim on Community co-finance from the accounting records • Must be competent to undertake checks.

  30. 2a 2b Payment and expenditure sequence COMMISSION ADVANCE    PAYING AUTHORITY € CLAIM REFUND CHECK NATIONAL BUDGET MANAGING AUTHORITY  CHECK CLAIM FINAL BENEFICIARY €  € RECIPIENT

  31. Other responsibilities of the Paying Authority • Keep a record of recovery orders • repay recoveries (and interest) to the Commission • ensure final beneficiary is paid as soon as possible • make available to the Commission the detailed (computer) records on payments to final beneficiaries • supply expenditure forecasts to the Commission

  32. Division of duties • between the Paying and Managing Authorities • within each authority • Separation of responsibilities for: • checking claims • paying aids • compiling claim on Community funds • certifying claim on Community funds • internal audit or equivalent procedures

  33. MANAGING AUTHORITY PAYING AUTHORITY Delegation of Responsibilities COMMISSION Clear definition of responsibility under Reg. 1260/99 Audit of information and systems MEMBER STATE INTERMEDIATE BODIES Information on payment, control systems and checks done FINAL BENEFICIARY

  34. Financial ManagementCombining simplification and efficiency • automatic annual commitments • automatic de-commitment of unused resources • payment on account of 7% on the adoption of the programme • new system of reimbursements against expenditure incurred • final payment of 5% at closure of programme • flat-rate indexation of 2% built into budget with review for 2004-2006

  35. Financial ControlA clearer division of responsibilities • Member States responsible for: • efficient systems for financial control • prevention of irregularities • correction of irregularities • ensuring compliance with Community law • Commission responsible for: • checks on efficiency of financial control systems • consequences: possible suspension or cancellation of payments • organisation of annual meetings

  36. Financial Control: role of Member State • Giving the Commission assurance through…. • Managing and Paying authorities • Internal Audit departments or equivalent • Independent Auditors • assess validity of payment request • keep all supporting documents for 3 years • comprehensive and readily available

  37. Financial Control: role of Commission • To verify effectiveness of the control systems…. • carry out on-the-spot checks, or request that MS do it • examination of checks • finnacial impact of irregularities • corrective measures • changes to management and control systems

  38. Financial Control: Financial corrections • 1. MS should correct financial irregularities • Re-use released funds • 2. If MS fails to do this, or Commission unhappy with management and control systems: • impose financial corrections on MS • 3. Amount of any correction will correspond to principle of proportionality and risk to Funds

  39. The performance reserveA new tool to encourage improved performance • 4% of national resources allocated before 31.3.2004 • assessment of programme performance based on: • realisation of aims decided ex-ante • the quality of the programme management • the absorption of EU resources and their leverage effect • choice of indicators by Member State, based on proposals by Commission • Member State proposes successful programmes • allocation of Funds by the Commission

  40. Evaluation: a tool for better programming • ex-ante evaluation submitted by Member State with plans; new emphasis on • employment situation • environmental impact • equality between men and women • mid-term evaluation implemented by Managing authority using an independent expert: consequences for reprogramming • ex-post evaluation implemented by European Commission by 2009

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