1. 1 DELEGATED COOPERATION "6-pillar assessment" (20 November 2012)

2. Acronym Name of the Organization ADAAustrian Development Agency ADETEFAssistance au Développement des Échanges des Technologies Économiques et Financières AECIDAgencia Espanola de Cooperation Internacional al Desarrollo AFDAgence Française de Dévelopement AusAIDAustralian Development Agency BCBritish Council BTC CTBCooperation Technique Belge DANIDADanish Ministry of Foreign Affairs DBSADevelopment Bank of Southern Africa DEGDeutsche Investitions- und Entwicklungsgesellschaft mbH GIZDeutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH DFIDUK Department for International Development FEIFrance Expertise International FI MoFAMinistry of Foreign Affairs of Finland FIIAPPFundacion Internationaly para Iberoamerica de Administraciony Politicas Publicas IPADInstituto Portugues de Apoio ao Desenvolvimento IT MoFAMinistry of Foreign Affairs of ITALY KfWKreditanstalt fur Wiederaufbau Lux-DevLux-Development SA NL MoFANL Ministry of Foreign Affairs SIDASwedish International Development Cooperation Agency SIMESTSocieta Italiana per le Imprese al'Estero SONA/USONAStichting Ontwikkeling Nederlandse Antillen

3. Main steps of the 6-pillar assessment 1.Preliminary stage: request, management decision, initial screening 2.Assessment Process: external audit company, opening meeting, fieldwork (around 2 weeks), closing meeting (on main findings) 3.Assessment Report: report with recommendations subject to contradictory procedure, finalisation depending on the findings & recommendations Process = 8 to 9 months BUT: depending on the importance of the issues addressed & the time to implement the recommendations

4. Main difficulties 1.Major changes in the organisational structure or the internal procedures (procurement) => delays / impossibility to confirm compliance with standards 2.MAJOR CONCERN: cascading delegations (implementing partners) – specific risks (dilution of responsibility / cost) – delegation accepted under condition (assessment / controls) – common issue in entities using implementing partners (insufficient levels of control / difficulties for recovery unduly spent funds) Legislation forbids delegation of tasks involving exercise of public authority to private law entities (other than those with a public service mission)

5. New Financial Regulation 1.Change in management modes: indirect centralised (national body) + decentralised (beneficiary country) + joint (international organisation) = one category called INDIRECT management 2.Harmonization of pillars: 4 pillars (audit; internal control; accounting; procurement) instead of the current 6 3.Clarification of standards to be used: audit; internal control; accounting = international standards procurement = principles of the Financial Regulation No major changes are expected for Member States bodies