Sharing INTERREG experiences
Sharing INTERREG experiences
Download this Workshop Fact Sheet (application/pdf, 41KB)
| Title | INTERREG IIIA - First and Second Level Control in study cases |
| Venue | Office of the Prime Minister, Auberge de Castille, La Valletta CMR02 Malta |
| Date | 24 January 2006 |
| Experts | Ms Päivi Ilves |
| Participants | 20 |
| Outline |
The INTERREG IIIA programme Malta - Italy was approved on 08 December 2004 and it closed the first call in November 2005. 11 out of 48 projects were selected. The implementation phase and the first level control on expenditures are currently starting. Accordingly INTERACT Point MT organised this seminar, in order to tackle the need for training and advisory on the first and second level controls both for Maltese and Italian counterparts. The Greek authorities responsible for the first and second level control were also invited. The participants were persons in charge of the first and second level control, as well as JTS and Managing Authorities representatives. Participants: Malta (11), Italy (4), Greece (5) Total: 20 TOPICS First Level Control - Relevant EU-Legislation on the Eligibility of Expenditure & and their Financial Control and national rules and funding practices (with study cases) - First level control in practise - Case studies and exercises in group (Strand A): Choice of budget line and eligibility of investments e.g. staff costs and costs in kind as well as other types of expenditure such as cell phones, notebooks, printers, calculation of overhead costs, depreciation and amortization, etc. - The biggest problems in running the first level control within Strand A, B and C - the pitfalls to avoid. - Staff costs and costs in kind and differences between Strand A, B and C in the field of eligibility and first level control. Second Level Control - Procedures necessary to carry out the Article 10 checks: - Financial structures, responsibilities and liabilities: the relationship between the lead and auxiliary paying Authorities; the role of the auxiliary paying authority. - Joint audit planning and determination of risk analysis (factors and assessments) with regard to article 10 control checks. - The 5% check and circumstances in which this must be higher (10% or 15%) - The good practice examples from the every day experience of an auditor. How to perform the Article 10 checks. Step by step description of the process (who are the responsible persons, what are their duties, necessary segregation of duties, audit trail, information flows, checklists, development of the procedures, steps taken during the performance of the Article 10 check, etc.). - How to deal with irregularities and errors. - Working group on article 10 checks to be carried out on a sample case; - On the spot checks: What has to be checked (case study and most difficult examples); - Results of the Article 10 checks: Winding up certification and the programme closing procedure. - Use of advance payment |
| Documents |
Agenda (application/pdf, 44KB)
Presentation (by Päivi Ilves) (application/pdf, 413KB) Evaluation Summary (application/pdf, 129KB) |