Reinforced Financial Control Requirements of
EU Funds 2014-2020
– Sampling, System Audits & On-the-Spot Checks
4th – 5th May 2015, Berlin
Brochure
European Seminar
With experts from:
• Audit Authority EU Structural Funds, Central Audit Service, Ministry of Finance,
the Netherlands
• Budget Supervision Office, Ministry of Finance, Slovenia
• Financial Control Department, Ministry of Finance, Estonia
1
EUROPEAN SEMINAR
Reinforced Financial Control Requirements
of EU Funds 2014-2020
Meet the Financial Control Requirements and Reduce the Risk of
Incorrect Reimbursements of EU Funds
The European Commission has set out detailed arrangements on the management and
control systems to be operated by Member States for the EU Structural Funds in both
programming periods (2007-2013 and 2014-2020). With these regulations, the Member
States are given considerable responsibility in the monitoring and financial control of their
Operational Programmes and are required to carry out extensive audits.
As the programming period 2007-2013 has entered its final stage, the scope of activities
of national bodies involved in the financial control and audit of EU Funds is substantially
increasing. Although the European Commission relies greatly on the financial control
activities undertaken by the national bodies, it conducts comprehensive audits as well. A
Who is this seminar for?
Directors, Heads of Units, Managers,
Auditors and other experts dealing
with the management, certification
and control of all EU Funds,
especially from:
• Managing Authorities
• Intermediate Bodies
• Certifying Authorities
• Audit Authorities
failure to comply with the rules and incorrect reimbursements of EU Funds may lead to
repayments and financial liability of the EU Member States.
• Beneficiaries of EU Funds
Prepare for the Audit Requests of ESI Funds 2014-2020
• National and Investment Banks,
Private Banks
In the regulations for the European Structural and Investments Funds (ESIF) 2014-2020
the European Commission proposes simplification of the management and financial
control procedures. Nevertheless, public officials responsible for financial control and
audit of ESI Funds are challenged to set up the new management and control systems for
the programming period 2014-2020 whilst continuing to control and audit the operations
of the 2007-2013 Operational Programmes. Proper management and control systems
and accurate knowledge of the regulations and the implementation possibilities greatly
reduces the risk of irregularities and incorrect reimbursements.
• Regional Development Agencies
• National and Regional Courts of
Auditors
• Regional and Local Governments,
Municipalities
• Consulting Companies, Advisory
and Audit Services
and other institutions and
stakeholders dealing with
management and control
of EU Funds
“Good mix of highly relevant content presented enthusiastically
and combined with excellent organisation.”
Machiel van As, Senior Auditor, Agency of Social Affairs and
Employment, the Netherlands
2
What will you learn at this seminar?
• Do the role and responsibilities of financial control and audit change in the
programming period 2014-2020? • How to set up management and control systems for the ESI Funds 2014-2020?
• Which audit strategies apply with the Commission’s requirements?
• How to conduct system audits and to tackle specific problems arising in system
audits?
• How to conduct audits of operations, on-the-spot-checks and statistical sampling?
• How to make best use of IT as instrument in the performance of system audit and
audits on operations?
• How to prepare Annual Audit Opinion and Annual Control Report?
• How to react in case of identified irregularities and fraud?
“At the seminar the newest information was presented and
some hot points regarding the work of a Managing Authority
were pointed out!”
Your benefits
•
Become familiar with the newest
EU legislation relevant for financial
control of ESI Funds 2014-2020
and its practical implementation
• Get ready for the future: learn how
to handle the regulations and how
to avoid second audits
• Increase the efficiency of your work
by implementing the latest methods,
trends and analyses
• Work on case studies and obtain
practical advice for your day-to-day
work
• Discuss your problems with our
audit experts and compare audit
and control practice
• Network with colleagues from all
across Europe and exchange your
know-how
Maria Preventa, Executive, Managing Authority of Operational
Programmes „Competitiveness and Entrepreneurship“,
Ministry for Competitiveness, Greece
“Very useful seminar for the preparations for the
new programming period 2014- 2020!”
Tomas Slavik, Head of the Unit, Audit Authority,
Ministry of Finance, Czech Republic
Compulsory Course for the „Master of Management in EU
Funds“
This European Seminar is also an Compulsory Course for
the „Master of Management in EU Funds“
For further Information, please click here.
3
PROGRAMME DAY 1
Reinforced Financial Control Requirements
of EU Funds 2014-2020
8.30-9.00
Registration and Handout of Seminar Documents
9.00-9.05
Opening Remarks from the European Academy for Taxes, Economics
& Law 9.05-9.30
Welcome Note from the Chair and Round of
Introductions
Jo Kremers, Senior Audit Manager, Audit Authority
EU Structural Funds, Central Audit Service,
Ministry of Finance, the Netherlands
9.30-10.15
Challenges and Responsibilities for
Authorities in the Programming Period
2014-2020
•Overview of the activities of the Managing, Certifying and Audit
Authorities
•Old and new responsibilities for the Audit Authorities
Jo Kremers, Senior Audit Manager, Audit Authority
EU Structural Funds, Central Audit Service,
Ministry of Finance, the Netherlands
10.15-10.30
Discussion Round
10.30-11.00
Coffee Break and Networking Opportunity
11.00-11.45
Approach to Audits of Operations
•Building up an audit approach
•Using results from system audits
Nataša Prah, Director of Budget Supervision Office,
Ministry of Finance, Slovenia
11.45-12.00
Discussion Round
JO KREMERS
Senior Audit Manager, Audit
Authority EU Structural Funds,
Central Audit Service, Ministry
of Finance, the Netherlands
Jo Kremers is Senior Audit Manager in
the Audit Authority for EU Funds at the
Ministry of Finance in the Netherlands.
He is certified public auditor as well as certified IT
auditor. For the past 30 years he has been working
in the Dutch Tax and Customs Administration as
external auditor, fraud investigator and internal auditor.
Furthermore, he has gained vast experience as project
leader and expert in Information Security Audits and
Integrity Audits. He is lecturer, trainer and expert at The
National Academy for Finance and Economics in The
Hague. Working as an expert in international projects,
he has gained notable experience in strengthening the
internal control and audit function in the public sector in
and (candidate) EU Member States.
NATAŠA PRAH
Director, Budget Supervision Office,
Ministry of Finance, Slovenia
Nataša Prah is Director of the Budget
Supervision Office of the Republic
of Slovenia, which is responsible for
auditing all EU funds, public internal
financial control and budgetary
inspection. After working for eight years in accountancy
and statutory auditing and nine further years in public
sector auditing, she has accumulated an impressive
experience in auditing. She has been awarded the title
Verified Statutory Auditor (chartered accountant) by
the Slovenian Institute of Auditors as well as a Verified
State Internal Auditor (issued by CIPFA) and a Verified
State Auditor (issued by the Slovenian Supreme Audit
Institution). As a lecturer in the process of acquiring
the qualification of Certified Public Accountant and
Verified State Internal Auditor, which is performed under
the supervision of CIPFA, she is responsible for two
modules: Cost Accounting and Auditing Management
Performance. Natasa Prah is also a member of
Slovenian Institute of Internal Auditors and was a Vice
President of this Institute for several years.
“It was not my first time to participate at a seminar of the European Academy
for Taxes, Economics & Law. It was again very useful and informative”
Valeria Kozma-Blazsik, Researcher, Wigner Research Centre for Physics,
Hungarian Academy of Sciences, Hungary
4
Pr
a
Ex ctic
erc al
ise
12.00-13.00
Statistical Sampling
•Statistical planning
•Sampling performance
•Performing the tests of details on selected operations
•Calculating sampling results
•Conclusions from statistical sampling
•Practical examples
Nataša Prah, Director of Budget Supervision Office,
Ministry of Finance, Slovenia
16.15-17.15
System Audit II
•Annual Audit Report and Annual Opinion
•Fact-findings and recommendations regarding the management
and control system
•IT tools for Managing and Audit Authorities
•Best practices and selected cases
Jo Kremers, Senior Audit Manager, Audit Authority
EU Structural Funds, Central Audit Service,
Ministry of Finance, the Netherlands
17.15-17.30
Discussion Round
13.00-13.15
Discussion Round
17.30
13.15-14.30
Lunch Break and Networking Opportunity
End of Day One
14.30-15.30
System Audit I
•Methodologies for (self) assessment of Management and Control
Systems of EU Structural Funds
•Audit approach and techniques
•Use of IT in performing a system audit •Framework of references including legal background and
international standards on auditing
•Practical cases
Jo Kremers, Senior Audit Manager, Audit Authority
EU Structural Funds, Central Audit Service,
Ministry of Finance, the Netherlands
15.30-15.45
Discussion Round
15.45-16.15
Coffee Break and Networking Opportunity
“Very technical issues presented in a very pleasant way”
John Nam Wong Ching, Financial Advisor, Ministry of Economic Affairs, the Netherlands
“Much can be learned both from the top organisation of the seminar and from
the excellently prepared and skilled speakers”
Katya Sarbova, Expert on Finance Matters, Managing Authority of Operational
Programme Regional Development, Ministry of Regional Development, Bulgaria
5
PROGRAMME DAY 2
Reinforced Financial Control Requirements
of EU Funds 2014-2020
9.00-09.05
Welcome Note from the Chair
Kaur Siruli, Head of Financial Control Department,
Ministry of Finance, Estonia
9.05-10.00
Annual Audit Opinion and Control Report
– Putting Together the Results of System
Audits and Audits of Operations
•Audit performance in 2013/2014
•Implications of the chosen sampling method
•Conducted system audits and audits of operations
•System findings and the error rate
•Analysis of the remedial actions taken
•Assessment of the whole system and selection of the category
•Annual opinion and annual control report
•Considerations for the new programming period
KAUR SIRULI
Head of Financial Control Department, Ministry
of Finance, Estonia
Kaur Siruli has been Head of the
Financial Control Department of
the Ministry of Finance since 2006.
Previously, he was the responsible
expert for the co-operation with the
European Anti-Fraud Office (OLAF)
in the same unit. He has also been
involved in the coordination of the
internal audit network in the government sector. Kaur
Siruli is Certified Government Auditing Professional
(CGAP) issued by Institute of Internal Auditors in 2008.
Kaur Siruli, Head of Financial Control Department,
Ministry of Finance, Estonia
10.00-10.15
Discussion Round
10.15-10.45
Coffee Break and Networking Opportunity
10.45-11.30
11.45-12.30
On-the-Spot Checks
Implications in Case of Irregularities and
Fraud
•Challenges
•Objectives
•Organisation
•Ex-Ante
•During implementation
•Findings
Kaur Siruli, Head of Financial Control Department,
Ministry of Finance, Estonia
11.30-11.45
Discussion Round
•Activities while a case is treated as suspicion of fraud
•Impact on eligibility
•Project management while the investigation is ongoing
•Deciding on the recovery
•Criminal conviction and administrative corrections
Kaur Siruli, Head of Financial Control Department,
Ministry of Finance, Estonia
12.30-12.45
Discussion Round
12.45-14.00
Lunch Break and Networking Opportunity
14.00-14.15
Handout of Certificates and End of the Seminar
“Very useful seminar! Very well presented and very useful reference for materials
for the new programming period 2014- 2020.”
Peter Borak, Partner KPMG, Slovakia
6
ORGANISATIONAL MATTERS
Reinforced Financial Control
Requirements of EU Funds 2014-2020
BOOKING
E-mail: [email protected]
Date of Event
4th – 5th May 2015
Booking Number
Phone: +49 (0)30 80 20 80 230
Fax: +49 (0)30 80 20 80 250
For online booking please visit
our website: www.euroacad.eu
S-1000 MC
Event Language
The event language is English.
Event Price
1.289,- Euro excl. German VAT (19%)
The above price covers the following:
• Admission to the seminar
• Hand-out documents
• Seminar certificate, if seminar fully attended
• Soft drinks and coffee/tea on both event days
• Lunch on both event days
Upon request you can receive a digital version of the seminar
documents after the event for 60,- Euro excl. German VAT (19%)
in addition to the seminar.
Contact
European Academy for Taxes, Economics & Law
at Potsdamer Platz, Leipziger Platz 9, 10117 Berlin
Phone: +49 (0)30 80 20 80 230
Fax:
+49 (0)30 80 20 80 250
E-mail: [email protected]
Internet: www.euroacad.eu
Your contact persons for the programme:
Regina Lüning, M. Sc. econ.
Head of Marketing and Sales
Phone: +49 (0)30 80 20 80 246
Fax: +49 (0)30 80 20 80 259
E-mail: [email protected]
Ani Handziska, MES
Conference Manager
Phone: +49 (0)30 80 20 80 238
Fax: +49 (0)30 80 20 80 259
E-mail: [email protected]
(Programme is subject to alterations)
Event Location
abba Berlin Hotel
Lietzenburger Straße 89
10719 Berlin
Phone: +49 (0) 30 88 71 860
Fax.: +49 (0) 30 88 00 78 51
Internet:[email protected]
Please contact the hotel directly and refer to the “European Academy
for Taxes, Economics & Law” if you wish to benefit from a limited
number of available rooms. Of course you can always look for an
alternative hotel accommodation.
7
BOOKING
E-mail: [email protected]
Phone: +49 (0)30 80 20 80 230
Fax: +49 (0)30 80 20 80 250
For online booking please visit
our website: www.euroacad.eu
European Academy for Taxes, Economics & Law
at Potsdamer Platz
Entrance: Leipziger Platz 9
10117 Berlin / Germany
BOOKING
BOOKING NUMBER: S-1000 (DMW) 4th – 5th MAY 2015, BERLIN
Herewith we register the following persons for the Advanced Seminar: “Reinforced Financial Control Requirements of EU Funds 2014-2020“.
Delegate 1
Ms.
Mr.
First name
Your organisation
Department
Unit
Job position
Street
Postcode / City
Country
Delegate 2
Ms.
Last name
Ms.
Mr.
Last name
Phone
Fax
E-mail
I hereby order the digital version of the
seminar documents (fee required) in addition
to the seminar.
Mr.
First name
Your organisation
Department
Unit
Job position
Street
Postcode / City
Country
Invoice Organisation
Phone
Fax
E-mail
I hereby order the digital version of the
seminar documents (fee required) in addition
to the seminar.
First name
Your organisation
Department
Unit
Job position
Street
Postcode / City
Country
Delegate 3
Ms.
Last name
Phone
Fax
E-mail
I hereby order the digital version of the
seminar documents (fee required) in addition
to the seminar.
Mr.
First name
Your Organisation
Department
Unit
Job Position
Last name
Street
Postcode / City
Country
Phone
Fax
E-mail
With my signature I confirm my registration and accept the
General Terms and Conditions as legally binding.
I herewith agree to receive further information from the
European Academy for Taxes, Economics & Law
In case of registration of more than one delegate do you prefer:
single invoice?
collective invoice?
NOTE
Only Valid with Signature and Stamp.
8Place, Date
Authorised Signature and Stamp
European Academy for Taxes, Economics & Law Brauner Klingenberg GmbH | Leipziger Platz 9 | 10117 Berlin | Phone +49 (0)30 80 20 80 230 | Fax +49 (0)30 80 20 80 259
Terms & Conditions for Conferences, Seminars and other
Training Courses
1. Area of Application
The following terms and conditions settle the contractual relationship between conference participants and the European Academy for Taxes, Economics & Law Brauner Klingenberg GmbH [referred to as “European Academy for Taxes, Economics & Law” in the following]. Differing terms and conditions, as well as, other settlements and/or regulations have no validity.
2. Registration / Confirmation of Application
A registration can be made via internet, mail, fax, or email. The registration is considered granted and legally binding if not rejected by the European Academy for Taxes, Economics & Law in writing within seven (7) days after receipt of registration. The registration will be supplemented by a booking confirmation via email. Partial bookings are only
valid for seminars designed in modules.
3. Service
The course fee covers the fee per participant and course in € net, subject to current German VAT. It includes training course documents as per course description, a lunch meal/
snack and refreshments during breaks, as well as, a participation certificate.
The European Academy for Taxes, Economics & Law has the right to change speakers/instructors and to modify the course program if and where necessary while maintaining
the overall nature of the course. All registered participants will be notified in case of a course cancellation due to force majeure, due to speakers’ preventions, due to troubles at
the chosen location or due to a low registration rate. Course cancellation notification due to a low registration rate is issued no later than two (2) weeks before the course date.
Course fees are reimbursed in the cases listed above; however, reimbursement for travel expenses or work absenteeism is only granted in cases of intention or gross negligence
by the European Academy for Taxes, Economics & Law. Any reimbursement of travel expenses are to be considered as an exceptional goodwill gesture and form no future general obligation. In case of disturbances and/or interruptions, the European Academy for Taxes, Economics & Law commits itself to solve or limit any problems that might occur
in order to maintain and continue the course as planned.
4. Payment Date and Payment, Default of Payment
Payment of the course fee is payable immediately upon receipt of invoice. Where payment is not received or lacking clear assignment to a participant prior to commencement of
the course, the European Academy for Taxes, Economics & Law may refuse the relevant participant’s participation in that course. The course fee, however, is still due immediately and can be claimed as part of a dunning procedure or legal action. In accordance with BGB §247 (1), in case of default of payment within the stipulated time period, default
interest on arrears of at least 5% above the ECB base rate is due and payable. The European Academy for Taxes, Economics & Law can claim higher damage for delay if and
where proven. Equally, the participant may prove that a damage has not occurred or has had less effect than estimated by the European Academy for Taxes, Economics & Law.
Payment shall be made by cashless bank transfer; cash or cheques will not be accepted. The European Academy for Taxes, Economics & Law is not liable for any loss of means
of payment. The participant may only offset such claims against the European Academy for Taxes, Economics & Law’s as are undisputed, legally recognized or recognized in
writing by the European Academy for Taxes, Economics & Law. The right of retention is only acceptable in accordance with a counterclaim based on the same contract.
5. Cancellation
Cancellations need to be issued in writing. Cancellation by the participant will be subject to cancellation charges as follows:
• 30 days or more prior to commencement of the course: service charge of 80,00 € net, subject to current German VAT, payable immediately, course fee will be reimbursed,
• two (2) weeks to 30 days prior to commencement of the course: 50% of course fee net, subject to current German VAT, payable immediately,
• non-attendance or cancellation less than two (2) weeks prior to commencement of the course: 100% of course fee net, subject to current Germany VAT, payable
immediately
The European Academy for Taxes, Economics & Law gladly accepts without additional costs a substitute participant nominated in case of a cancellation if the substitute participant is registered at least three (3) days prior to the commencement of the course. Neither cancellation of a specific module/part of the course or substitution per module/per
day is possible.
6. Copyright
Seminar/course documents are protected by property rights and may not be duplicated, processed, amended, circulated or published in any other way without the written consent of the European Academy for Taxes, Economics & Law. The European Academy for Taxes, Economics & Law reserves all rights.
7. Liability
All seminars and courses are prepared and presented by qualified speakers and instructors. The European Academy for Taxes, Economics & Law accepts no liability for the upto-dateness, correctness and completeness of the seminar documentation, as well as, presentation of the seminar.
8. Applicable Law, Place of Jurisdiction, Place of Performance
All cases shall be governed and construed in accordance with German law to the exclusion of the UN Sales Convention. As far as legally admissible, place of performance and
place of exclusive jurisdiction shall be Berlin, Germany.
9. Data Protection
The European Academy for Taxes, Economics & Law protects personal data by taking appropriate protection measures. For the purpose of optimization of the product and service portfolio and according to the regulations of the data privacy laws, it stores and processes person-specific data on the training participants. Hence, all European Academy
for Taxes, Economics & Law website hits are registered. All personal data will, in accordance with the law, be used for documentation requests, placed orders or other enquiries
in order to send information out by post.
The European Academy for Taxes, Economics & Law will, in accordance with the law, inform participants by email about special offers that resemble previously booked seminars. If and where personal data needs to be transferred to countries lacking appropriate data protection schemes, the European Academy for Taxes, Economics & Law shall
grant alternative adequate protection. Furthermore, the European Academy for Taxes, Economics & Law will use personal data as far as participants have granted respective
permission. When collecting personal data, the European Academy for Taxes, Economics & Law will always ask for permission regarding email information about offers. The
participant may, at any time, express their objection to data collection for the purpose of advertisement or address via email or fax. Any data provided to the European Academy
for Taxes, Economics & Law will be processed for reservations and bookings, as well as, for information about other seminars. Names and company names will be published in
a participants’ list and forwarded to the mailing company.
9