Winding up of the programming period in Poland Audit results

Transcription

1 Winding up of the programming period in Poland Audit results, Senior Public Audit Expert Department of Audit Methodology and Professional Development Supreme Audit Office of Poland

2 Main audit objectives Audit objectives: to give an opinion on legality and integrity of actions taken by the institutions involved in the winding up of projects and programmes in the programming period to give an opinion whether the obligation to examine functioning of the management and control systems was met 2

3 Basic information about the audit (1) Audited programmes - four out of seven in the programming period : Sectoral Operational Programme Human Resources Development Integrated Regional Operational Programme Sectoral Operational Programme Transport Sectoral Operational Programme Fisheries and Fish Processing 3

4 Basic information about the audit (2) Audit carried out at NIK s own initiative Auditees: 61 units - Managing Authorities, Intermediate Bodies, Implementing Bodies, Paying Authority, Winding-up Body Audited period: January September 2009 Field work: September January 2010 Audit criteria: legality, sound management, efficacy, integrity Audit was carried out during winding-up process, before issuing and submitting to the EC closure documents 4

5 Audit scope Organisational preparation Use of EU funds Completeness of supporting documents Check if the required audits of the management and control systems were carried out Check if the required audits of projects and sample checks were carried out Check if audit recommendations were implemented Detection and notification of irregularities and taking actions to recover undue payments from beneficiaries Preparation of closure documents 5

6 General opinion (1) NIK issued a positive opinion on implementing the task of winding up of the financial assistance : positive opinion on 21 audited bodies positive opinion, despite identifying some deficiencies, on 22 audited bodies positive opinion, despite identifying some irregularities, on 17 audited bodies 6

7 General opinion (2) The basis for the positive opinion: extensive use of the Structural Funds projects were timely implemented final reports on Priorities and Measures implementation were submitted on time to Managing Authorities audits of the management and control systems were performed obligation to check the implementation of audit recommendations was met required audits of projects on-the-spot and on documents were conducted 7

8 General opinion (3) Irregularities identified: long-lasting process of recovering unduly paid amounts (in 19% of audited units) lack or incorrect calculation of interest on unduly paid amounts (in 14% of audited units) lack of care in keeping debts and debtors registers (in five Implementing Bodies) incorrectly defined period of archiving of supporting documents (inconsistent with art. 38 (6) of Council Regulation (EC) 1260/1999) especially in contracts with beneficiaries Deficiencies identified (single cases): audit recommendations not fully implemented lack of single documents reports on irregularities submitted with delays 8

9 Audit results (1) Community Supporting Framework Managing Authority took proper actions to prepare all bodies to closure process Managing Authorities prepared schedules of the closure process Managing Authorities constantly monitored use of Structural Funds and took proper actions to use all allocated funds Unfinished or non operational projects and operations suspended due to judicial or administrative proceedings were identified Last payment applications and final reports on implementation of Priorities and Measures were submitted (only one report was uncarefully prepared and three reports missed the deadline settled in the MA s schedule) 9

10 Audit results (2) Except for three bodies, all units correctly definied period of archiving of supporting documents, according to art. 38 (6) of Council Regulation (EC) 1260/1999 Units had complete documentation of implemented Priorities and Measures (only one unit lost some of its documents due to the flooding - during the NIK s audit the documentation was being reconstructed), except few cases of lack of single documents Four eyes principle was kept Data was registered in electronic data base (SIMIK ), except single cases 10

11 Audit results (3) Managing Authorities and Intermediate Bodies audited the management and control systems of supervised bodies Nearly all units implemented recommendations issued after systemic audits (only in six bodies not all recommendations were fully implemented) All units (except one body) fulfilled the obligation to conduct on-the-spot audits (to verify the delivery of the products and services, the reality and eligibility of expenditures) On-the-spot audits covered also other issues important for the correct expense account Guidelines on project s sustainability audit were set and audits on it were planned 11

12 Audit results (4) All units detected and notified irregularities correctly, although eleven units missed the deadline of submitting reports According to art. 38 (1) h) of Council Regulation (EC) 1260/1999, unduly paid amounts with interests were being recovered (although in eleven bodies the process lasted too long or were not taken on time) All units registered irregularities and debtors, although in few cases not carefully enough Paying Authority (Ministry of Finance) took relevant action in order to prepare and submit certified statement of final expenditures including a final payment application Winding-up Body (General Inspector of Fiscal Control) took relevant action in order to prepare and submit a declaration on winding-up of the assistance 12

13 Audit recommendations The NIK recommended: to take further actions for more effective recovery from the beneficiaries of the funds incorrectly spent or unused and not returned on time that the Managing Authorities should take actions to ensure that the beneficiaries store records of implemented projects throughout the period under requirements defined in Art. 38 (6) of the Regulation 1260/1999 to continue auditing sustainability of the projects to continue activities aimed at assuring development and timely transfer to the European Commission of documents of winding-up of the assistance 13

14 Thank you for your attention 14