Technical Meeting 11.12.2009 Closure 2000-06: Winding-up declaration Commission Audit Approach Mark Schelfhout DG EMPL/I/4.

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Presentation transcript:

Technical Meeting 11.12.2009 Closure 2000-06: Winding-up declaration Commission Audit Approach Mark Schelfhout DG EMPL/I/4

Audit of W-U Declaration Content: Current state of play; Analysis of the W-U declaration; Risk assessment criteria; On-the-spot work; Standard conclusions and follow-up procedures; Questions/observations.

Current State of play Enquiry Planning Memorandum for closure of Assistance 2000-2006 finalised; 2009 country fiches to include: Results of EC audits; Results of ECA audits; Results of Article 13 reports; Results of national audit reports; Information from co-ordination meetings; Existence of a Contract of Confidence.

Analysis of the W-U Declaration Admissibility check including blocking factors; Quality review checklist – 7 sections: Basic requirements of the declaration; System audits; Sample checks; Work carried out by the W-U body; Audits by other national or Community bodies; Frequency of errors and irregularities; Analysis of observations and conclusion.

Risk Assessment Criteria Comparison between W-U declaration and country fiche; Risk assessment on each section; Risk criteria vary from ‘High’, ‘Medium’, ‘Low’ and ‘Very Low’ residual risk Overall assessment on the basis of total outcome of each section combined with Auditor’s judgement.

On-the-spot work Focus on winding-up activities; Verification of: Quality, quantity and completeness of procedures; Coherence between findings and conclusions; Correct identification of basis for conclusion; Correct identification of detail of irregularities; Correct assessment of financial impact; In principle, NO audit of MCS of MA/PA

Standard conclusions and follow-up procedures Unqualified opinion: the W-U declaration is accepted; Qualified opinion: Open issues/questions to be resolved; Extra work to be performed; Financial corrections on flat-rate basis may be applied; Adverse opinion:

Questions/observations?