Winding-up of EU Structural Funds Objective 1 programme Inese Š teina Head of Finance Control Department

CONTENTS Winding-up documents (VI) I. Final declarations of expenditure, certificates of expenditure and payment claims (VI) II. Winding-up report of the Programme (VI) III. Tasks of FCD to gain reasonable assurance –FCD checks –information to be summarised and analysed –checks of final declarations of expenditure –deadlines for checks, reports and opinions –guidelines

WORKING GROUP FOR WINDING-UP OF EU STRUCTURAL FUNDS With the decision of 12/05/2008 of the Minister of Special Assignement for Administration of EU Funds a Working Group for Winding-up of EU Structural Funds was established Members of the working group - MA, PA, AA, FCD, 1st & 2nd level IBs and GSA First meeting of the working group - 24/04/2008. Issue reviewed - criteria for extension of project implementation deadline to 31 October 2008 Next meeting of the working group – 11/07/2008 Issue to be reviewed – guideliens for FCD checks

CHART FOR WINDING-UP OF EU STRUCTURAL FUNDS IN PROGRAMMING PERIOD CHART Fāzes OLSI & GSA Projektu ieviešanas beigu datums OLSI un GSA iesniedz MI SFP OLSI iesniedz ID VI VI VI septiņu dienu laikā izskata un nosūta ID FKD un MI FKD FKD nosūta ziņojumu un atzinumu MI MI MI sagatavo izdevumu sertifikātu, deklarāciju un maksājuma pieteikumu un kopā ar FKD atzinumu par noslēguma izdevumu deklarāciju un ziņojumu par veiktajām pārbaudēm nosūta EK Cabinet Regulation of 20 June 2006 No. 494, Article 18; 31 August 2008 is mentioned in the following Cabinet Regulations on guidelines for an open call for project applications: 73, 94, 350, 357, 382, 549, 633, 634, 638, 650, 651, 777, 778, 781, 783, 784, 796, Cabinet Instructions of 31 July 2006 No. 13 "On redistribution of funding'' Paragraphs 8., 14 stipulate the deadline for the final expenditure to be made - for 2nd level IB it is 01/12/2008, while for beneficiaries – 30/09/ The beneficiaries shall submit to the 2nd level IBs and GSA their final SF claims + extended deadline -Cabinet Minutes of 20 May No. 32, Paragraph 1 4.Cabinet Regulation of 15 April 2008 No EC Regulation 1260/ Cabinet Regulation of 30 June 2007 No. 418, Paragraph 38 7.Cabinet Regulation of 27 June 2006 No. 538, Paragraph 55 8.Cabinet Regulation of 20 June 2006 No. 494, Sub-paragraph EC Regulation 1290/2005, EC Regulation 1083/2006 Article 105 (3) and EC Regulation 1198/2006 Article 103 (2)

WINDING-UP DOCUMENTS TO BE SENT TO THE EC BY 30 JUNE 2009 Winding-up expenditure declarations, certificates of expenditure and payment claims - Paying Authority Winding-up report of the Programme, including final reports for implementation of each Structural Fund – Managing Authority Reports on checks of final declarations of expenditure and opinions on the final declarations of expenditure – MoF Finance Control Department (Winding-Up Body)

I. FINAL DECLARATIONS OF EXPENDITURE, CERTIFICATES OF EXPENDITURE AND PAYMENT CLAIMS

II. WINDING-UP REPORT OF THE PROGRAMME

III. TASKS COMPLETED AND TO BE DONE BY THE MoF FINANCE CONTROL DEPARTMENT (WINDING-UP BODY) TO GAIN REASONABLE ASSURANCE

1) FCD CHECKS TO GAIN REASONABLE ASSURANCE Checks completed / plannedStructural FundBodyYear Interim checks of the management and control system in each 2nd level IB and each GSA ESF, ERDFSEDA, CFCA, SEA2005 EAGGF, FIFGRSS2006 ERDF, ESFLIDA, SIF2007 EAGGF, FIFGRSS2008 Checks of approval and certification procedures of expenditure declarations in MA and PA PA2006 MA, PA2008 Interim checks of expenditure declarations for each fund EAGGF, FIFGRSS2007 ESF SEA, LIDA, SIF, SSB, 2008 SEDA ERDF CFCA, SRDA, LIDA, SSB 2008 Sample checks of expenditureERDFCFCA2008

 Findings, conclusions, recommendations and their implementation as a result of previous checks and audits: –System audits –Sample checks of expenditure –Audits conducted by other countries and the EC institutions  Irregularity reporting  FCD interim management and control system checks and expenditure results of sample checks 2) INFORMATION TO BE SUMMARISED AND ANALYSED FOR CHECKS OF FINAL DECLARATIONS OF EXPENDITURE

3) CHECKS OF FINAL DECLARATIONS OF EXPENDITURE FCD carries out checks in 2nd level Intermediate Bodies and in Paying Authority and gains assurance regarding the final declaration of expenditure in terms of: -completeness and lawfulness of supporting documents -amount of payments included therein: -correctness of calculations -correspondence to final declarations of expenditure prepared by 2nd level Intermediate Bodies and checked by the Managing Authority -compliance with financial accounting principles -correspondence to the financial data in the programme winding-up report

4) DEADLINES FOR REPORTS, OPINIONS AND CHECKS OF FINAL DECLARATIONS OF EXPENDITURE 10 February - 30 April 2009 –FCD carries out checks of final declarations of expenditures for EAGGF, ESF, ERDF and FIFG –FCD compares the financial data included in the final declarations of expenditure with the financial data in the winding-up report of the Programme –FCD prepares draft reports and sends them to MA, 2nd level IBs, PA 15 May 2009 –MA, PA and 2nd level IBs submit comments on draft reports to FCD 19 June 2009 –FCD sends reports and opinions on the final declarations of expenditure of the Structural Funds to the PA

5) GUIDELINES FOR CHECKS OF FINAL DECLARATIONS OF EXPENDITURE AND FOR DRAFTING OPINIONS Objective: To inform the institutions involved in the implementation of the Structural Funds on the measures to be undertaken and documents drafted, so that the FCD would be able to check final declarations of expenditure and draft an opinion for the EC. Guidelines for the institutions will be presented on 11 July in the working group for winding-up of Structural Funds

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