1. EU Funds Audit – Recent developments in Structural Funds
Eurosai Seminar on  "Audit of Public Aids and Subsidies“, Prague, 6-8 November 2006
Gabriele Cipriani
Director - Structural and Internal policies

2. Some key issues
The reform’s guiding principles
The administrative capacity
Sound financial management
External audit

3. The reform’s guiding principles
Concentration
Simplification
Proportionality
Decentralisation

4. Concentration (geographical)

5. Concentration (thematic)
Research and technological development (R&TD), innovation and entrepreneurship
Information society
Transport
Energy
Environmental protection and risk prevention
Adaptability of workers and firms, enterprises and entrepreneurs
Access to employment and sustainability
Social inclusion of less-favoured persons
Human capital

6. Structural Funds and instruments
Simplification
Objectives
Structural Funds and instruments
Convergence
ERDF
ESF
Cohesion
Fund
Competitiveness
and Employment
ERDF
ESF
European territorial
Cooperation
ERDF
A General Regulation (No 1083/2006)
European Regional Development Fund (ERDF) Regulation (No 1080/2006) ;
European Social Fund (ESF) Regulation (No 1081/2006) ;
The Cohesion Fund (No 1084/2006) ;
The European Grouping of territorial co-operation (EGTC) (No 1082/2006).

7. Proportionality
The financial and administrative resources shall be proportional to the total amount of expenditure allocated to an operational programme for...
Choice of indicators for output and results;
Evaluations;
Reporting and monitoring in case of sub-delegation;
Arrangements for auditing the functioning of the systems, and
Annual and final report on implementation.

8. Decentralisation
...one of the key objectives is to clearly delimit the framework, the nature, and the division of responsibility between the different actors concerned by the execution of the Community budget. These include the Member States and the implementing bodies, on the one hand, and the Commission, on the other.

9. Administrative capacity
Member States
Commission

10. Sound Financial Management
Concept
Evaluation

11. External audit
Context
Audit strategy