ministry of finance beethovnova 11, 1000 ljubljana tel.: (01) 369-65-10 fax: (01) 369-65-39...
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MINISTRY OF FINANCEBeethovnova 11, 1000 LjubljanaTel.: (01) 369-65-10 Fax: (01) 369-65-39
Ljubljana, 19.11.2014
EU funds absorption and forecast process
Functioning of Certifying Authority
• EU funds management department performs the functions of CA in Slovenia
• The department is part of internal organizational unit of the Ministry of Finance – Budget Directorate
• Daily cooperation with Public Accountancy Directorate, Treasury
Organizational structure and operational sections of the EU Funds Management Department
- Cohesion Fund - Irregularities - Migration Funds- ERDF - Reports - Norwegian and EEA- ESF - Legal matters - Swiss Contribution - Development tasks
EU funds in Slovenia
Pre-accession aid Phare, ISPA, Sapard, Transition Facility, Schengen Facility, Cohesion fund 700 million EUR
Period 2004-2006 / Single Programming Document 334,5 million EUR
Period 2007-2013/ Operational programmes for regional development (EFRD), European social fund (ESF), Cohesion fund (CF) 4,2 billion EUR
Migration funds 63 million EURNorwegian and EEA Mechanisms 27 million EURSwiss Contribution 20 million EUR
Period 2014 – 2020 Partnership Agreement 3,2 billion EUR
EU funds in Slovenia
• Net recipient • App 10 % of national budget revenues/ year
• Slow absorption • Complex implementation system • Room for improvement
The key players
cooperation among
Management and control system - SLO
Managing authority
Certifying authority
Audit authority
CommissionAudit
Audit Authority
Certifying Authority
Managing Authority(and Intermediate Bodies)
The key players
control and supervision
Management and control system - EU
2007-2013:• Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down
general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund
• Commission Regulation (EC) No 1828/2006 of 8 December 2006 setting out rules for the implementation of Council Regulation (EC) No 1083/2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund
• Uredba o izvajanju postopkov pri porabi sredstev evropske kohezijske politike v Republiki Sloveniji v programskem obdobju 2007-2013 (Ur.l. RS, št. 41/2007)
• Public finance act• Implementing act of the national budget• Public procurement act
Legal basis
Payments (reimbursement to the national budget) control according to Art.61 of 1083/2006/EC prevention and detection of irregularities receiving recoveries from the budget users
Certification of expenditure (statement of expenditure) Debtors‘ ledger (on all irregularities detected)
Submission to the Commission the certified statements of expenditure and applications for payment
Receiving payments from the Commission
Maintenance of accounting records in computerized form of expenditure declared to the Commission
Certifying authority – main tasks
Implementation process
Microsoft Excel Worksheet
Payment flow
A: Payment reimbursement European Commission EC account
Article 61 check (agregated level)
B: Payment reimbursement national level
Information on executed reimbursement to MA and IB
IT update
Reimbursement execution CA account
Reimbursement to the national budget
Article 61 check (single operation level)
Issue Claim for reimbursement
Payment execution SI budget account
Article 13 check
Check of paid invoices
Issue payment order for payment from the national budget
Invoice payment for works, supplies, services
Issue payment claim Beneficiary account
IT system
Documentary flow
adva
nce
pay
men
t
reim
bu
rsem
ent
to IB
Documents Tasks performed
pay
men
t fr
om
nat
ion
al b
ud
get
inte
rim
pay
men
t
Check of works, supplies, services delivered (desk review and on the spot check at beneficiary)
Commission
Application for payment
Certifying authority
Certifying authority
ISARR-SP
Reimbursement order
Certifying authority
Claim for reimbursement
Intermediate body (budgetary user = ministry)
IS-PA2007
Certifying authority
ISARR-SP
MFERAC
ISARR-SP
Desk review, on the spot at MA
and IB
Public accounting directorate
IS-PA2007
Information on reimbursement
execution
Intermediate body
Payment order
Public accounting directorate
ISARR-SP
MFERAC
MFERAC
IS-PA2007
MFERAC
Information on payment execution
MFERAC
1
2
3
0
Payment claim
Beneficiary
ISARR-SP
Forecasts to EC
• National authorities are invited to send by 30 April and September 15 forecasts of requests for payment to the Commission for the current year and the following year
• From 2015 submission of forecasts by January 31 and July 31 for the new programs and on a voluntary basis for 2007 -2013 programs
• Two separate payment forecasts: one for the payment requests to be sent to the Commission for the period January – October and another for the period November - December
Forecasts to EC
• Submission through SFC2007 only
• Payment forecasts relate to requests for payments sent to the Commission and not payments made by the national authorities to the final beneficiaries
• Our own national forecast of payments to be made to final beneficiaries AND the date on which we intend to request payment from the Commission, what inevitably involves further delay
Forecasts to EC
• N+2/3 rule to be taken into account – automatic decommitment
• Shortage of payment credits in EU budget
Mateja Mahkovec, MF – CA