Simplification Task Force Results for Audit Authorities Ljubljana, 12-13 October 2009

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Homologues Group Meeting

Slovenia, October 2009

Republika SlovenijaEuropean Union

Simplification Task ForceResults for Audit Authorities

Ljubljana, 12-13 October 2009

Simplification Task ForceResults for Audit Authorities

Ljubljana, 12-13 October 2009

Susanna RafalzikRepublic of Austria - Federal Chancellery

ERDF-Audit-Authority

Susanna RafalzikRepublic of Austria - Federal Chancellery

ERDF-Audit-Authority

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OutlineOutline

1. Task Force simplification – observations of an Audit Authority

2. Simplified costs – what’s new for Audit Authorities – change of audit approach

3. Modification of Art. 55 – revenues – what do Audit Authorities have to know

4. Conclusion

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Task Force SimplificationTask Force Simplification

• Start of the simplification task force: November 2008

• Several meetings up to now

• Majority of MS-participants come from Managing Authorities

• Discussions on general but also audit aspects

• Several vital experiences with Auditors are reported

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Simplified costsSimplified costsNew approach for simplified costs:

• Flat rate overhead costs (up to 20%)

• Standard unit costs

• Lump sums for operations

New approach for auditing this new type of expenditure and impact on work of audit authorities (as well as for MA’s, FLC and beneficiaries).

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Simplified costsSimplified costsWhat should AA know:• COCOF Document (COCOF 09/0025/01-EN): describing possibilities and prerequisites.• Involvement of the AA in the process indispensable:

– Professional input of AA may be necessary– Change of Eligibility rules may be necessary– Amendment of description of Management &

Control System could be required – AA has to conclude in the annual audit report.

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Modification Art. 55 reg. (EC) 1083/2006Modification Art. 55 reg. (EC) 1083/2006

Modification: threshold lifted from € 200.000 to € 1 Mio. total project costs – duty to observe and deduct (re-pay) revenues

Misunderstanding: projects with total costs below the threshold do not have to record, register and deduct revenues! ATTENTION

AA: be aware that revenues have to be taken into consideration – no matter of the size of the project. Ensure that national eligibility rules are clear in this aspect. During audits – audit revenues as well!

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Thank you for your attention!Thank you for your attention!

Email: [email protected]: [email protected]

Tel: +43 1 53115/4134Tel: +43 1 53115/4134

Simplification Task Force Results for Audit Authorities Ljubljana, 12-13 October 2009

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