EUROPEAN COMMISSION Budget

Transcription

1 Ref. Ares(2011) /08/2011 ** à ** τίτ r ** ** й EUROPEAN COMMISSION Budget The Accounting Officer of the Commission Brussels, 10 AW 2011 BUDG/C2 NOTE FOR THE ATTENTION OF MRS C. CASTILLO DEL CARPIO HEAD OF UNIT, SECRETARIAT OF THE COMMITTEE ON BUDGETARY CONTROL, EUROPEAN PARLIAMENT Subject: Quarterly report on financial corrections at 30' June 2011 Cohesion policy As requested by the Budget Authority during the 2006 discharge exercise, please find enclosed the report on the financial corrections made in 2011 for programmes under the Cohesion policy at 30* June Е Ц Е й ARGUELLES Head of Unit BUDG C.2 Philippe Taverne Copy: Mrs A. Vitrey, Director Budgetary Affairs Commission européenne, B-1049 Bruxelles - Belgique. Téléphone: (32-2) Bureau: BRE2 9/540. Telephone: ligne directe (32-2) Télécopieur: (32-2)

2 EUROPEAN COMMISSION Budget The Accounting Officer of the Commission FINANCIAL CORRECTIONS UNDER THE COHESION POLICY 2011 REPORT AT 30 th JUNE 2011 PROVISIONAL FIGURES

3 INDEX 1. INTRODUCTION 4 2. RECOVERY OF EXPENDITURE UNDER COHESION POLICY 4 3. ANALYSIS OF 2011 FINANCIAL CORRECTIONS 4

4 1. INTRODUCTION During the 2006 discharge exercise the Commission was asked to provide the Budget Authority with regular information on the financial corrections made to programmes under the Cohesion policy. This report covers the situation of 2011 financial corrections at the end of June RECOVERY OF EXPENDITURE UNDER COHESION POLICY Financial corrections are the main tool used for the correction of errors and irregularities in the context of shared management. Financial corrections are made by the European Commission so as to exclude from EU funding expenditure that is not in accordance with applicable rules and regulations. Financial corrections can result from controls and audits at any level of the control system in the Member States or from audits by the Commission or the European Court of Auditors or OLAF investigations. Member States are primarily responsible for making financial corrections in relation to irregularities committed by beneficiaries. Where the Member State agrees to make a correction as a result of its own or EU control and audit activity, so as to implement the financial correction, it may withdraw the amount of irregular expenditure in the following declaration of expenditure and re-use the EU funding released for other expenditure under the programme concerned (but not related to the operation or operations that were the subject of the correction). The European Commission may take a formal decision to apply financial corrections to the Member State where the Member State has failed to make the required corrections or where there are serious failings in the management and control systems which could lead to systemic irregularities. A financial correction applied by Commission decision involves a reduction of the EU funding of the programme concerned. The corrections initiated by Member States and resulting from their own or EU controls are not registered in the Commission's accounting system. 3. ANALYSIS OF 2011 FINANCIAL CORRECTIONS The financial corrections reported below result from audit work performed at EU level (i.e. by the Commission, the Court of Auditors and OLAF) for the programming periods , , and the closure process for the programming period. These corrections were either decided or accepted in the period from 1 st January 2011 to ЗО* June The following tables 1 do not include the results of the Member States' own checks of Structural fund expenditure. They are only required to submit annual reports to the Commission on withdrawals, cancellations or recovery of EU contributions. The information for 2011 will be received by 31 st March 2012 at the latest and following analysis by Commission services will be included in the 2011 final annual accounts. The financial corrections are shown per Structural fund, per programming period and per classification of financial correction. The tables below are a consolidation of submissions received from the responsible Directorates General on the basis of the information at their disposal. 1 All figures are rounded two digits after the decimal. It should be noted that due to rounding of figures, some figures in the tables may not add up.

5 COHESION POLICY FINANCIAL CORRECTIONS CONFIRMED/DECIDED AT 30 JUNE 2011 ACCRUAL BASIS EUR millions ^ШШШШкшмшвШшшшшяшешш^щшш^а 1 1Щ ШЦЩЦ ЩИЩН WWWĚíí Financial Corrections period: Willi recovery order Not yet implemented Sub-total period 7,30 0,65 1,41 9,36 0,59 0,59 7,89 0,65 1,41 9,95 Financial Corrections : Not yet implemented Sub-total period 1,64 3,21 11,88 16,72 2,97 68,07 8,47 79,51 8,62 8,62 7,15 7,15 0,23 0,23 4,84 71,27 36,11 112,23 Financial Corrections : Not yet implemented Sub-total period 0,22 0,26 35,61 35,82 35,83 36,08 Total confirmed/decided in 2011 at 30' h June ,34 79,51 44,44 7,15 0,82 158,25 The figures are presented on an accrual basis, which means that financial corrections decided or accepted during the reporting period from 1 st January 2011 to 30* June 2011 are included, even if those corrections have not been implemented during that period. The total amount is small, as compared to Q (EUR 306,60 millions). This is firstly explained by the fact that most of the programmes for the programming period are reaching the end of the closure process and very few amounts of financial corrections remain outstanding. Secondly most financial corrections decided/accepted in 2011 relate to the programming period , for which the vast majority of programmes have now submitted their closure documents. Therefore the amounts of corrections decided/accepted are expected to decrease for programming period and to slow down for programming period On the other hand the financial corrections for the current programming period should increase as a result of the ongoing controls on the spot. In the reporting period, out of a total of EUR 158,25 million of financial corrections decided/accepted, only EUR 12,73 were implemented by the issuance of a recovery order.

6 COHESION POLICY FINANCIAL CORRECTIONS IMPLEMENTED AT 30 TH JUNE 2011 CASH BASIS EUR millions ili ijj īļļ ШШШшЕщтШ^ШЕШШ Financial Corrections period: Sub-total period Financial Corrections : Sub-total period Financial Corrections Sub-total period Total impicmentcd in 2011 at 30"' June 2011 ERD I 11,84 1,44 13,28 1,64 3,33 4,96 18,28 lllplff' IIIÍIHP.: įįįįmįm 3,84 75,43 79,27 79,27 0,20 0,20 0,20 flguicļancel; iiiffil 0,44 12,28 1,44 0,44 13,72 0,07 5,54 0,20 78,76 0,07 84,50 0,25 0,25 0,51 98,47 The figures are presented on a cash basis, which means that financial corrections implemented during the reporting period from Γ' January 2011 to 30 th June 2011 are included, whether they were decided or accepted in that period, or in previous years. The total amount is small, as compared to Q (EUR 758,30 millions). The implementation in 2011 of financial corrections for the programming period is linked to decisions/acceptance of Concerning the programming period , the vast majority of financial corrections decided during 2011 relates to programmes at closure stage, and the authorisation of payment of final cost claims received from Member States is not yet completed, which explains a lower figure for implementation. The implementation of financial corrections linked to the programming period is low since programmes are ongoing and therefore not in a closure process which would allow the deduction of irregularities from final cost statements. In the reporting period, out of a total of EUR 98,47 million of financial corrections implemented, only EUR 17,82 were implemented by the issuance of a recovery order.

7 COHESION POLICY FINANCIAL CORRECTIONS CONFIRMED/DECIDED CUMULATIVE FIGURES AT 30 тн JUNE 2011 ACCRUAL BASIS EUR milliom ЩШШ1^^^^Я1^^Ш1^^ЯЕт1^т1тА ERDF Cohesion Fund ESF FIFO EAGGF Guidance Total confirmed/decided at 30,h June siiiiplléli оо щ IlÍSraríoMřt ί 1 πο ί «láltfotallffiħ I ilämffiffil j COHESION POLICY CUMULATIVE FIGURES AT 30 JUNE 2011 SITUATION OF FINANCIAL CORRECTIONS CONFIRMED/DECIDED NOT YET IMPLEMENTED EUR millions ^ШтшшШтШвЕшЕтшшт! period period period Total not yet implemented at 30 lh June 2011 Total not yet implemented at end Щ11 ; 1 ] й В М ящ!!! ЩщЩа К щщй П Ipuliiffiçll 17, ,07 0, , ,27 7,54 263,47 271,01 270,77 1,82 36,17 35,84 73,83 29,60 8,96 8,96 2,00 0,22 0,43 0,06 27, ,89 36, , ,71 The figures presented report the financial corrections not yet implemented at 30 th June 2011, regardless of the year when the financial correction was decided or accepted. It should be noted that adjustments to previously reported amounts have been included in this table following the final closure of the 2010 accounting exercise. In particular implementation amounts related to financial corrections deducted from final cost claims received by the Commission services but not yet validated by the authorising officer (EUR 2,3 billion) have not been included in the above total. This authorisation process is a necessary step to recognize the implementation and is expected to last until the end of 2011, and beginning of 2012 for the most complex programmes. Therefore the total amount of financial corrections decided/accepted but not yet implemented is expected to decrease before the year-end.