CONFERENCE NEW MEMBER STATES, PLZEŇ Experience from programming period Audit findings & Winding-up activities Ministry of Finance Audit Authority Department Jiri Pesina Unit of ERDF, EFF, ESF programmes CONFERENCE NEW MEMBER STATES 18. – 20. APRIL 2011, PLZEŇ

CONFERENCE NEW MEMBER STATES, PLZEŇ Outline Closure of assistance 2004 – 06 period in Czech Rep. Winding-up methodology (manual – checklists) Winding-up process Audit findings Winding-up barries Submission of documents to EC Open issues Experience made

CONFERENCE NEW MEMBER STATES, PLZEŇ Closure of assistance 2004 – 06 period in Czech Rep. Operational programmes – Objective 1 OP Human Resources Development – ESF OP Rural Development and Multifunctional Agriculture – EAGGF, ESF OP Industry and Enterprise – ERDF OP Infrastructure - ERDF Join Regional OP – ERDF, ESF

CONFERENCE NEW MEMBER STATES, PLZEŇ Closure of assistance 2004 – 06 period in Czech Rep. Operational programmes – Objective 2 Single Programming Document for Prague – ERDF Operational programmes – Objective 3 Single Programming Document for Prague – ESF

CONFERENCE NEW MEMBER STATES, PLZEŇ Closure of assistance 2004 – 06 period in Czech Rep. EQUAL – ESF INTEREG IIIA (5X) – ERDF INTEREG IIIB – ERFD INTEREG IIIC – ERDF ESPON – ERDF INTERACT - ERDF

CONFERENCE NEW MEMBER STATES, PLZEŇ Closure of assistance 2004 – 06 period in Czech Rep. ISPA/CF transport section – 8 projects ISPA/CF environmental section – 13 projects ISPA/CF technical assistance – 5 projects CF transport section – 5 projects CF environmental section – 25 projects CF technical assistance – 1 projects

CONFERENCE NEW MEMBER STATES, PLZEŇ Winding-up methodology (manual – checklists) EC Closure Guidelines from year 2006 KOM(2006)3424 Towards a Successful Closure of Structural Funds Programmes - Answers & Questions and its annexes from 2009,2010 AA-WuB winding-up guideline for performing the closure audit work (from 2009, updated 2010) A manual was elaborated with E&Y contribution

CONFERENCE NEW MEMBER STATES, PLZEŇ Winding-up process Desk checks of system audits and sample checks reports (AA-WuB supervision, participation) Desk checks of SAO reports Desk checks of EC, ECA reports (AA-WuB participation) Own on-the-spot checks (MA, IB, CA, FB)

CONFERENCE NEW MEMBER STATES, PLZEŇ Audit findings Sample checks findings Irregularities: In most cases, non-elegible project costs and its accounting (accounting records); Breaking public procurement rule. System audits findings Stabilization HR (historical memory); Methodology (Audit trail);

CONFERENCE NEW MEMBER STATES, PLZEŇ Winding-up barries Irregularities (following and clearing up irregularities); Methodology (should be standardised as far as possible); Open findings, additional review of AA-Wu-B declaration;

CONFERENCE NEW MEMBER STATES, PLZEŇ Submission of documents to EC - MA sends the final implementation report after approval from the MC –PA sends final declaration of expenditure, list of operations, list of irregularities and reimbursements –AA-Wu-B attaches final audit report and winding up declaration Documents were sent as a package (via Perm. Rep.) 2003 – first CZ winding-up with CF projects 2010 / 03 – first CZ winding up with operational programme

CONFERENCE NEW MEMBER STATES, PLZEŇ Winding-up: open issues EC reaction: Ask for additional information related to irregularities, confirmation data sent; Additional audit on winding-up envisaged in one case (from DG REGIO in May 2011);

CONFERENCE NEW MEMBER STATES, PLZEŇ Experience made Closure procedure takes more time and energy than expected: Setting up the deadlines for collection of Management ‘Closure documents is necessary. The work to be done and the timetable should be scheduled in cooperation with every participating body (MA, IB, CA, AA-Wu-B) necessary;

CONFERENCE NEW MEMBER STATES, PLZEŇ Thank you for listeningThank you for listening Ministry of Finance of the Czech Republic Depatrment of Audit Authority Unit 523 – Audit of ERDF, ESF and EFF programmes