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01 October 2013 Audit Authority EU Funds Audit Department Ministry of Finance 1.

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Presentation on theme: "01 October 2013 Audit Authority EU Funds Audit Department Ministry of Finance 1."— Presentation transcript:

1 01 October 2013 Audit Authority EU Funds Audit Department Ministry of Finance 1

2 Content Overview of systems and operations audits: 1.System audits (ACR 2013) Implementation of the system audit plan 2.Audits of Operations (ACR 2013) Sample of audit of operations Results of audit of operations Complementary audits of operations 2

3 System audits (ACR 2013) 3 ACR Year Type of auditsApproach 2013 System audits -All Institutions involved in EU funds administration -Key requirements and criteria with highest risks Horizontal system audits -Equal Opportunities -Environmental requirements -Publicity

4 4 Implementation of the system audit plan Management and Control System Audits for the Period from 01.07.2012. to 30.06.2013. Annual Control Report 2013 System Audits N°Responsible institutionFromToLocationFundType of the AuditComments (system audited; project ect)Status 1. Audit Authority 17.09.2012.30.12.2012.LatviaERDF, CF, ESFSystem audit EU structural funds and the Cohesion Fund management and control system audit in Managing authority Done 01.02.2013. SIST-VI-12/25 1. Audit Authority01.10.2012.15.12.2012.LatviaERDF, ESFSystem audit EU structural funds and the Cohesion Fund management and control system audit in the Ministry of Science and Education and State Education Development Agency Done 07.01.2013. SIST-IZM/VIAA-12/27 1. Audit Authority 01.11.2012.15.02.2013.LatviaERDF, CF, ESFSystem audit EU structural funds and the Cohesion Fund management and control system audit in the Certifying authority Done 18.02.2013. SIST-SEI-12/30 1. Audit Authority 01.12.2012.15.02.2013.LatviaERDF, ESFSystem audit EU structural funds and the Cohesion Fund management and control system audit in the Latvian Investment Development Agency Done 19.04.2013. SIST-LIAA-12/31 1. Audit Authority 02.01.2013.28.02.2013.LatviaERDF, ESFSystem audit EU structural funds and the Cohesion Fund management and control system audit in the Ministry of Welfare and State Employment Agency Done 24.04.2013. SIST-LM/NVA-13/1 1. Audit Authority 02.01.2013.28.02.2013.LatviaERDF, CF, ESFSystem audit EU structural funds and the Cohesion Fund management and control system audit in the State Regional Development Agency Done 02.08.2013. SIST-VRAA-13/3 1. Audit Authority 02.01.2013.28.02.2013.LatviaERDF, CF, ESFSystem audit EU structural funds and the Cohesion Fund management and control system audit in the Central Financing and Contracting Agency Done 23.04.2013. SIST-CFLA-13/2 1. Audit Authority01.02.2013.31.03.2013.LatviaERDF, CFSystem audit EU structural funds and the Cohesion Fund management and control system audit in the Ministry of Transport Done 01.08.2013. SIST-SM-13/7 1. Audit Authority 15.02.2013.30.04.2013.LatviaERDF, CF, ESFSystem audit EU structural funds and the Cohesion Fund management and control system audit in the Ministry of Environmental Protection and Regional Development Contradictory procedure SIST-VARAM-13/11 1. Audit Authority 01.03.2013.30.04.2013.LatviaERDFSystem audit EU structural funds and the Cohesion Fund management and control system audit in the Ministry of Culture Contradictory procedure SIST-KM-13/14 1. Audit Authority 01.04.2013.31.05.2013.LatviaESFSystem audit EU structural funds and the Cohesion Fund management and control system audit in the State Chancellery and Society Integration Foundation Done 10.09.2013. SIST-VKanc/SIF-13/10 1. Audit Authority 01.05.2013.30.05.2013.LatviaERDF, ESFSystem auditEU structural funds and the Cohesion Fund management and control system audit in the Ministry of Health Done 25.06.2013. SIST-VM-13/8 1. Audit Authority 01.05.2013.30.06.2013.LatviaERDF, ESFSystem audit EU structural funds and the Cohesion Fund management and control system audit in the Ministry of Economics Audit is in process SIST-EM-13/19 Horizontal system audits 1. Audit Authority01.10.2012.15.02.2012.LatviaERDF, CF, ESFHorizontal system audit Horizontal system audit regarding Environmental requirementsDone 24.05.2013. VIDE-AI/SAI/VI-12/26 1. Audit Authority01.10.2012.31.01.2012.LatviaERDF, CF, ESFHorizontal system audit Horizontal system audit regarding Equal OpportunitiesDone 28.05.2013. VIENL-VI/AI/SAI-12/28 1. Audit Authority 01.03.2013.30.04.2013.LatviaERDF, CF, ESFHorizontal system auditHorizontal system audit regarding Publicity and Communication Done 15.08.2013. PUBL-VI/AI/SI-13/9

5 Audits of Operations (ACR 2013) 1.1.ESF, ERAF, KF Audit of Operations (expenditures declared during the year 2012) Contradictory procedure PDR-13/4 2.2.ESF, ERAF, KF Complementary Audit of Operations (due to risky areas identified, follow-up of advance payments, individually significant units) Audit in process PDR-13/18 3.3.ESF, ERAF, KF Audit of technical assistance project No VSID/TP/CFLA/08/10/013 Audit in process 5

6 Sample of audit of operations (expenditures declared during the year 2012) 6 Population size (Expenditure declared during year 2012) Selected sampleExact verified expenditures unitsLVLunitsLVL%unitsLVL% 5 314580 886 618,377680 141 919,7513,807675 271 699,1512,96

7 7 Results of audit of operations (expenditures declared during the year 2012) Certified expenditures (LVL) Sample (units) Audited expenditure (LVL) Irregular expenditure found within sample* Error within sample* Expenditures declared during the year 2012 580 886 618,37 5 314 75 271 699,15487 336,06 0,65% *Results are under contradictory procedure/ Audit for TA is in process Main areas/fields of errors: Procurement – 45% Supervision of project implementation – 30% Eligibility of expenditures – 13%

8 Complementary audits of operations Due to risky areas identified 9 projects (15 payment claims) selected – risky areas from regular audit of operations and system audits («health» projects, municipalities) Follow-up of advance payments 7 advance payments – follow-up of administration of advances that had been selected within previous regular audits of operations Individually significant units 21 projects (for 9 projects full scope audit, for other only risky areas covered) that are considered as high risk projects 8

9 Thank you for your attention ! 9 Nata Lasmane, Head of Audit Authority, Director of EU Funds Audit Department Phone +371 67095669, Nata.Lasmane@fm.gov.lvNata.Lasmane@fm.gov.lv

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