Presentation Management-information ESF by Martin de Vries Coordinator Planning & Control September 19 th :30 – 12:15 h

Organisation Chart General Manager of the Agency Manager of Execution Team Eindhoven Team The Hague Team Zwolle Manager of Conduct of Business Financial and General Department Legal Department Officemanagement Personnel, Organisation & Communication Internal Control Operational Audit

Organisation Chart Manager of Conduct of Business Financial and General Department Planning & Control Financial accounting Information & Techonology Legal DepartmentOfficemanagement Personnel, Organisation & Communication

Tasks of Planning & Control Planning: 1. making a tender (the next year) of every grant executed (including ESF) for each awarding authority (= policy maker) 2. making the budget of the agency SZW as a whole for the next year for the owner Control: 3. reporting regularly about the quantitative and qualitative realisation of the grants executed 4. reporting regularly about the financial situation of the agency as a whole 5. reporting to Parliament and the press about 3., when asked. 6. give the management of the agency advise on matters of planning & control

European Commision Ministry of Social Affairs Council of Ministers European Parliament Owner (SG) Informing the Stakeholders of ESF-3 Dutch Parliament Prior to each year a. tender b. budget Realisation - ex post d. month c. month e. Every 4 months Minister of Social Affairs Realisation – on demand g. Questions of Parliament f. Weekly – by exception Awarding authority (AM) AGENCY Gen.Man. P&C c. month h. 1-2 times p.year (budget realisation) j. yearly: qualitative Monitoring Committee k. 3-4 x p.year Dutch society: unions, employers, communities (towns), etc. l. Questions of society / press i. Quarterly deviations (OLAF)

Informing the Stakeholders of ESF-3 Planning – internal (within the Ministry): a.Tender for the awarding authority – prior to each year: products (# applications, end reports, handled) x productprice (= labour for each product x integral cost of labour) = estimated income for the agency SZW payable by the awarding authority b.Budget of the agency SZW as a whole for the owner – prior to each year: sum of all the grants executed by the agency SZW - total cost of labour, housing, investments and overhead = estimated result of the year for the agency SZW as a whole

Informing the Stakeholders of ESF-3 Control – internal: c.Information to the management of the agency – monthly: realized income (for every grant executed) = realised # products x price - realized costs (for the agency as a whole) = realized result  expectation of income / costs / result at year-end  problems encountered with the execution of ESF-3  developments personnel: # employed, % sick-leave, # hours worked (direct/indirect)

Informing the Stakeholders of ESF-3 Control - internal: d.Information to the awarding authority – monthly:  compensation payable = realised # products x price  expectation of compensation payable at year-end  # applications, end reports in stock to handle / handling time  problems encountered with the execution of ESF-3  realisation of the EC-budget for ESF per priority / measurement  expectation of realisation of the EC-budget at year-end

Informing the Stakeholders of ESF-3 Control - internal: e.Information to the owner – every 4 months:  realized income - realized costs = realized result  expectation of income / costs / result at year-end  developments personnel: # employed, % sick-leave, # hours worked

Informing the Stakeholders of ESF-3 Control – external: political f.Information Council of Ministers – weekly:  management-information by exception quantitative / qualitative information about ESF-projects g.Informing Dutch Parliament - on demand  report of the Minister of Social Affairs / questions asked in Parliament quantitative / qualitative information about ESF-projects

Informing the Stakeholders of ESF-3 Control – external: European Commission h.Declaration ESF-budget spent – 1-2 times a year:  on-line reporting system of the EC  N+2 declaration (see further) i.Deviations end report > € (individual projects) - each quarter  on-line system OLAF-bureau (anti-fraude) j.Execution of ESF – year-end / Evaluation (midterm, final, ex-post)  development of ESF granted per priority / measurement  # people involved in ESF-project (male-female, age, origin, education)  effectiveness of the ESF granted to projects

Informing the Stakeholders of ESF-3 Control – external: Dutch society k.Monitoring Committee (representatives of EC + society) – 3-4 times a year:  ESF granted to projects per priority / measurement  developments of the execution of ESF-grants l.Questions of the press / organisations within society - on demand  transparancy and publicity of governance

EC principles of declarations: 1.N+2 (declaration of year N, before 31th December N+2) 2.All declarations until the final one end 2008 are provisional 3.Possible 2 additional declarations every year 4.Budgets not used in a particular year will be lost 5.Real costs 6.Costs must be paid N+2 Declaration ESF-budget spent

Dutch declarations in the years 2001 – 2006: N+2 Declaration ESF-budget spent

N+2 and the various stages during the project life-cycle: A. Subsidy determined (certification by certified auditor): - Taken into the N+2 declaration, without additional activities. B.Project ended, final report in progress by Agentschap: - For N+2 final reports should be blocked in the ESF-system (100%). - Blocking these final reports responsibility of the Manager Operations. - Indications the subsidy will not be determined as requested in the final report ? - consultant performs brief review of the final report (cert./IC). - if necessary: manual correction of expected on the final reports. C.Projectactivities still taking place: - year reports (results and costs of the project in the previous year). - represent real costs already paid; no certification by certified accountant. - regular activities consultants: brief review and blocking report in the ESF-system.

Demonstration ESF-system (ESF Beheer) Using the ESF-system for reporting purposes:  system based on individual projects: insufficient reporting tool - e.g. monthly developments # products - e.g. # male / female participants in ESF-projects  invalid input in the system: insufficient input-controls  information not available in the system: insufficient data-model - e.g. categories applicants

Demonstration ESF-system (ESF Beheer) Tools in the ESF-system regarding N+2 declaration:  Report N+2 declaration Brussel - reviewed - blocked in system  Report N+2 declaration Brussel - not reviewed - not blocked yet  Report differences - project level: what’s the position reviewed - what can be gained by reviewing

Demonstration ESF-system (ESF Beheer) Lessons that can be learned from ESF Beheer:  system should contain a flexible reporting tool  system should contain sufficient input-controls  before engineering the system a clear data-model is essential