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

2. 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.

3. Current State of play
Enquiry Planning Memorandum for closure of Assistance 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.

4. 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.

5. 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.

6. 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

7. 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:

8. Questions/observations?