PHARE EDIS APPLICATION CONTENTS 1.INSTITUTIONAL SETUPINSTITUTIONAL SETUP 2.ORGANIGRAMS OF THE...
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Transcript of PHARE EDIS APPLICATION CONTENTS 1.INSTITUTIONAL SETUPINSTITUTIONAL SETUP 2.ORGANIGRAMS OF THE...
PHARE EDIS APPLICATIONPHARE EDIS APPLICATION
CONTENTS
1. INSTITUTIONAL SETUP
2. ORGANIGRAMS OF THE INSTITUTIONS INVOLVED
3. CONTRACTING PROCEDURES
4. PAYMENT AND ACCOUNTING PROCEDURES
5. MONITORING AND EVALUATION
6. INTERNAL AUDIT
7. PUBLIC INTERNAL FINANCIAL CONTROL
8. IMPLEMENTATION OF THE ROADMAP STAGES
9. PROCUREMENT-TRANSITION FROM PRAG TO EU DIRECTIVES 2
1. INSTITUTIONAL SETUP
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Programme Authorising Officer - PAO
CFCU
Implementing Agency
Tendering, Contracting and Payments
Senior Programme Officers - SPOs
Technical implementation
European Commission
DG Enlargement
National Aid Coordinator – NAC
Aid Coordination Unit
Office of the Government of the SR
Planning, Programming
Monitoring, Evaluation
National Authorising Officer- NAO
National Fund
Ministry of Finance
Overall responsibility for financial management of PHARE funds
Programme Authorising Officer - PAO
Regional Development Support Agency
Implementing Agency
Tendering, Contracting, Payments, Technical implementation
Programme Authorising Officer - PAO
National Agency for Development of Small and Medium Size Enterprises
Implementing Agency
Tendering, Contracting, Payments, Technical
Implementation
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Senior Programme Officers - SPOs
Technical implementation
Senior Programme Officers - SPOs
Technical implementation
MAIN ACTORS (1)
• The National Aid Coordinator is responsible for coordination (especially in programming phase) and monitoring of the PHARE Programme
• National Authorizing Officer is responsible for financial management of PHARE Programme
• The Implementing Agencies are in charge of implementing of signed PHARE Financial Memoranda
• Supreme Audit Office (SAO) is an independent governmental agency bound only by the Act No.559/2001 Coll. For the purposes of this Act, funds of the EC shall also be regarded as state budgetary funds. The Office shall audit the management in accordance with the Act. Office is Certification body for SAPARD and will be responsible for winding -up in case of Structural Funds.
5
MAIN ACTORS (2)
• Responsibilities of relevant bodies are specified more in detail in The Memorandum of Understanding on Establishment of the National Fund between the Government of the Slovak Republic and Commission of European Communities (signed in December 1998)
6
Regulatory Framework System for the Supreme Audit Office Audit
Activities
7
Constitution of the Slovak Republic
SAO SR ActNo. 39/1993 Coll.
As amended
Rules for Auditing Activities within the
Supreme Audit Office of the Slovak Republic
SAO SR Auditing Standards based on internationally
accepted audit. standardsINTOSAI and IFAC
Manual XY Manual XY Manual XY Manual XY etc.
Organisational Chart of the Supreme Audit Office of the Slovak Republic
Secretariat
Internal control
Spokesman
Personal and Salaries Department
IT Department
Financial Department
Training Centre in Bojnice
Economic Department
Department of Foreign Relations
Legal and Methodical Department
Secretary
State Revenue department
Department of State Expenditure
Department of State Property Administration
Secretary
State Revenue Department
Department of State Expenditure
Department of State Property Administration
Regional Office in Kosice
Secretary
Secretary
Department of Non-Tax Revenues
Financial Department
Department of State Budget
Analytical Department
Financial Section
Secretary
Department of Interior
Defence Department
Department of State Offices
Department of Foreign Affaires
Section of Defence and Interior
Secretary
Department of Direct Taxes
Department of Indirect Taxes
Department of Custom Duties
Section of Tax and Customs
V i c e - P r e s i d e n t
Secretary
EU Funds Audit Department
Secretary
Department of Economy
Department of Transport, Postal Services and Telecommunication
Department of Agriculture
Department of Environment
Section of Economic Sectors and Environment
Secretary
Department of State Property Transformation
Department of State Property Administration in Selected Sectors
Department of Social Affairs
Section of Transformation and Administration
Secretary
Department of Healthcare
Department of Education and Science
Department of Culture and Mass Media
Section of Public Consumption
V i c e - P r e s i d e n t
P r e s i d e n t
Regional Office in Banska Bystrica
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2. ORGANIGRAMS OF THE INSTITUTIONS
INVOLVED
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2.1. ORGANIGRAM OF THE NATIONAL AID CO-ORDINATOR
(NAC)
10
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Pre-accession instrument PHARE
and Transition Facility Division
Pre-accession instrument PHARE
and Transition Facility Division
Section for European AffairsMr. Ladislav Setnický - Director General
Section for European AffairsMr. Ladislav Setnický - Director General
Communication Strategy Department
Communication Strategy Department
Aid Co-ordination Unit Department
Mr. Ivan Fecenko -Director
Aid Co-ordination Unit Department
Mr. Ivan Fecenko -Director
European Affairs Department
European Affairs Department
Regional Policy and Structural Actions
Department
Regional Policy and Structural Actions
Department
National Aid Co-ordinatorMr. Pál Csáky
Deputy Prime Minister for European Integration, Human Rights and Minorities
National Aid Co-ordinatorMr. Pál Csáky
Deputy Prime Minister for European Integration, Human Rights and Minorities
Monitoring and Evaluation Cell
(Division)
Monitoring and Evaluation Cell
(Division)
ISPA and SAPARD
Division
ISPA and SAPARD
Division
Bilateraland Multilateral
Programmes Division
Bilateraland Multilateral
Programmes Division
SecretarySecretary
Mr. M. PetroMs. K. ČajkováMs. I. FáberováMs. D KútyováMs. M. MolnárováMs. M. SvitkováMs. J Minarovičová
Mr. M. PetroMs. K. ČajkováMs. I. FáberováMs. D KútyováMs. M. MolnárováMs. M. SvitkováMs. J Minarovičová
Mr. M. OrthMr. R. OndrejkovičMr. M. OrthMr. R. Ondrejkovič
Ms. M. ŠteliarováMs. M. BerováMs. M. ŠteliarováMs. M. Berová
2.2. ORGANIGRAM OF THE NATIONAL AUTHORISING OFFICER (NAO)
12
13
MINISTER
General Administration Section
Head of the Office
State SecretaryNAO
State Treasury Project Dpt
Internal Audit Unit
State Secretary
CFCU
Financ. Control & Internal Audit Methodology Unit
Ministerial Office
Financial Policy Institute
International Financial & Economic Org. Dpt
Personnel & Org. Aministr. Dpt
Taxes and Customs Section
Budget Policy Section
Public Expenditure Section
European Affairs Section
Financial Market Section
Legislation & Ownership Rights Section
Economic Department
IT Department
Economic Administr. Department
Separate Sub-Dpt for Procurement
State BudgetDepartment
Public BudgetsDepartment
Public Administr.Employment Financing Dpt.
Non-profit Sector Financing Department
Regional Offices Chapters Budgeting & Financing Dpt
Financing of Regional Self-govern.Department
Entrepreneurs Financing Dpt
Coordination of Relations with EU Dpt.
National Fund Department
Paying Authority for Struct. Funds Department
Department of Total Financial Relations to the EC Budget
Internal ControlDpt
Financial Control Dpt
Tax & Customs Administration Supervision Dpt
State Supervision Dpt.
Capital Market & Insur. Dpt.
Bank & Exchange Relations Dpt.
Supervision on Special. Fin. Market Institut. Dpt
Legislation & Methodology of Tax Administr.
Income Taxes Department
Indirect Taxes Department
Property, Road Taxes & Fees Department
International Tax Relations Department
Customs Department
Legislation Department
Property & Restitutions Department
International Legal Relations Dpt
Property Administration Dpt
State Closing Account Dpt.
Accounting Methodology Dpt
State Debt Management Dpt
State Closing Acc., Debt & Accounting Section
Price Department
Control Section
Financial control of EC funds dept.
NATIONAL FUND
Financial Control and Internal Audit Methodology Unit
BUDGET POLICY SECTION
STATE CLOSING ACCOUNT, DEBT AND ACCOUNTING CONTROL SECTION
CONTROL SECTION
Internal Control Department
Financial Control of EC Funds Department
GENERAL ADMINISTRATION SECTION
IT Department
Internal Audit Unit
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HEAD OF THE OFFICE
Personnel and Organizational Department
National Fund Director Ms. Ľubica Slimáková
Head of PHARE Unit Ms. Petra Pazerini
ISPA and Cohesion Fund
Unit
SAPARD Unit Head of Accounting Unit Ms. Lýdia Mrvová
Quality Assurance Manager
Mr. Milan Gajdoš
Deputy NAOMs. Mária Kompišová
Ms. Anna Fričová Mr. Peter Bagin Ms. Silvia Vyrvová Mr. Martin Mojžiš Mr. Juraj Okál Mr. Ján Podhorský
Certifier of Expenditure for
ISPA/CF
National Authorizing Officer (NAO)
Mr. Vladimír Tvaroška
15
2.3. ORGANIGRAM OF THE CENTRAL FINANCE AND CONTRACTING UNIT
(CFCU)
16
CFCU
EUROPEAN AFFAIRS SECTION
National Fund
Financial Control and Internal Audit Methodology Unit
BUDGET POLICY SECTION
STATE CLOSING ACCOUNT, DEBT AND ACCOUNTING CONTROL SECTION
CONTROL SECTION
Internal Control Department
Financial Control of EC Funds Department
Internal Audit Unit
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GENERAL ADMINISTRATION SECTION
IT Department
HEAD OF THE OFFICE
Personnel and Organizational Department
Director&
Programme Authorising Officer (PAO)
Secretaries (2)
Ms. Silvia Czuczorová
1. Ms. Sylvia Szabóová2. (position not yet filled)
Project Managers (9)
1. Ms. Daniela Migrová2. Ms. Anna Oszlányiová3. Ms. Veronika Konická4. Ms. Martina Galabová5. Ms. Zuzana Olšová6. Mr. Miroslav Papuščák7. Ms. Tatiana Christovová8. Mr. Boris Bujalka (external expert)9. (position not yet filled)
PM1 PM2 PM3 PM4 PM5 PM6 PM7 PM9PM8
Financial Manager Accountant
Ms. Zora Pauliková
1. Ms. Denisa Horváthová2. Ms. Petra Balcová
SFM FMA FM1 FM2
Senior Financial Officer
Financial Managers (2)
Ms. Marta Horváthová
Tendering and Contracting Unit Financial Unit
18
Ex-Ante Approval Unit
2.4. ORGANIGRAM OF THE REGIONAL DEVELOPMENT SUPPORT AGENCY
(RDSA)
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20
Organisational structure of the Ministry of Construction and Regional Development
720
730
Minister
State Secretary I Head of service office State Secretary II
Minister´s office
Control department
Personal office
Budget and financingdepartment
Science and technologydepartment
Internal audit unit
Housing policy section
Housing policy conceptdepartment
Housing economydepartment
Civil constructionsection
Civil constructiondepartment
Legislative-legal department
Economic administrationdepartment
EU assistance managementsection
Management department forCSF
Management department forSPD
Cohesion Fund managementand co-ordination department
Crisis managem.department
Indipen. division ofinformatics
Indepen. division oftransformation
European integrationdepartment
Region. develop.strategy department
Region. develop.programmes
Region. develop.managementdepartment
Public worksdepartment
Regional DevelopmentSupport Agency
Implementation department
Financial. managementdepartment
Agency control department
Department for managementof the OP BI
INTERREG A managementdepartment
Constr. productsconformityattestationdepartment
Regional policysection
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Regional Development Support Agency
General Director - PAO Mr. Július Slovák
Mrs. Alžbeta Voleková - Secretary
Organisational structure of the RDSA
Department for Management of the OP BI
Director of the DepartmentMrs. Eva Hrčková
Mrs. Vladimíra Olléová
Mr. Tomáš Štálnik
Mrs. Andrea Rajčáková
Mrs. Silvia Fehérová
Mrs. Zuzana Nedbalová
Mr. Radoslav Behul
INTERREG A Management Department
Director of the DepartmentMr. Pavel Holík
Mr. Milan Gál
Mrs. Eva Ďurišová
Mr. Ján Bicko
Mr. Peter Polyak
Financial Management Department Agency Control Department (also ex-ante approval)
Director of the DepartmentMrs. Dagmar Skačková, MBA,
SAO
Not occupied
Mrs. Dana DragulováAccount Administrator
Mrs. Janka PiliarováPayment Administrator
Mr. Juraj JuhászEx-ante Controlor
Mrs. Lucia Kozlová - Secretary
Director of the DepartmentMrs. Zuzana Andrássy
Deputy PAO
Mr. Peter ŠuchaControl Manager for ECOSOC
Mrs. Vladimíra VišackáControl Manager, JSPF+grants
grantsMrs. Annamária Mačurová
Legal Control Manager
Mr. František BilčíkControl Manager for CBC
Mrs. Karin Susková - Secretary
Implementation Department
Director of the DepartmentMrs. Alena Šoltysová
Mrs. Anna PolnišerováHead of CBC Division
Mr. Ján JambrichIT Manager
Mr. Jozef KelbelHead of ECOSOC Division
Mrs. Melinda JančaričováHead of JSPF Division
Mr. Juraj KrecháčProject Manager for CBC
Mrs. Georgína PódováProject Manager for JSPF
Mrs. Beatrix BárányováProject Manager for JSPF
Mr. Valentín MagdolenProject Manager for CBC
Mr. Drahomír RešetaProject Manager for ECOSOC
Mrs. Lucia GallováProject Manager for JSPF
Mr. Marián MéryProject Manager for CBC
Not occupied
Mrs. Mária Idelbeková - Secretary
22
Organisation frame structure of the RDSA
Regional Development Support Agency
General Director
Secretary
Financial ManagementDepartment(FMD)
INTERREG A ManagementDepartment
ImplementationDepartment
(ID)
Grant SchemeDivision
PHAREECOSOCDivision
PHARE CBCDivision
Agency Control Department (ACD)
(also ex-ante approval)
LegalDivision
ControlDivision
Department forManagement of the
OP BI
RegionalDevelopment
Division
DeliveryDivision
EnvironmentalDivision
2.5. ORGANIGRAM OF THE NATIONAL AGENCY FOR DEVELOPMENT OF
SMALL AND MEDIUM ENTERPRISES
23
24
Co-ordination Department
IDGS Project Team
Financial Support Programmes Department
Regions and Education Department
Project OfficerSupport Loan Programme
Information and Foreign Activities
Department
Euro Info Centre
IT Manager
Economy and Administration
Department
Assistant to SAcO
Accounting Officer
Perseus Administration
Project OfficerMicro-loans Programme
Project OfficerSeed Capital Fund
TDGS Project Team
Project OfficerBusiness
Incubators
Project OfficerFirst Contact Point for SME
INTEG Project Team
Supervisory Board
3 members
Director GeneralPAO
Internal Auditor IAu
Ministry of Economy
Assembly of Representatives of
Association Members
Board of Trustees5 members
Secretariat (MPR)
Control UnitFinancial
Organisational Unit
Financial Unit
Programme Co-ordination
Unit
Other involved intermediaries
Regional Advisory and Information Centres
Business Innovation Centres
First Contact Point Centres
Seed Capital Company
participating banks
NADSME Organisational Structure
Employees of NADSME (1)
Job TitleJob Title EEmployeemployee’s Name’s Name
Program Authorising Program Authorising OfficerOfficer
Majtán JurajMajtán Juraj
Program Coordinating Program Coordinating OfficerOfficer
Pitoňák DanielPitoňák Daniel
Monitoring & Evaluation Monitoring & Evaluation OfficerOfficer
Burianová SlávkaBurianová Slávka
Project DirectorsProject Directors Kalužníková Darina – Tourism Development Grant Kalužníková Darina – Tourism Development Grant Scheme (TDGS)Scheme (TDGS)
Kellenbergerová Katarína – Innovation and Kellenbergerová Katarína – Innovation and Technology Development Grant Scheme (INTEG)Technology Development Grant Scheme (INTEG)
Stráňai Karol – Industry Development Grant Scheme Stráňai Karol – Industry Development Grant Scheme (IDGS)(IDGS)
Department DirectorDepartment Director Poledna Juraj – Information and Foreign ActivitiesPoledna Juraj – Information and Foreign Activities
Team LeadersTeam Leaders Madara Marián – TDGSMadara Marián – TDGS
Zachar Ľudovít – IDGS Zachar Ľudovít – IDGS
Project ManagersProject Managers Gériková Blanka – IDGSGériková Blanka – IDGS
Kedroňová Romana – INTEG Kedroňová Romana – INTEG
Laušová Adela – TDGSLaušová Adela – TDGS 25
Employees of NADSME (2)
Job TitleJob Title EEmployeemployee’s Name’s Name
Project ManagersProject Managers Masárová Ľubica – INTEG Masárová Ľubica – INTEG
Olha Ľubomír – IDGS Olha Ľubomír – IDGS
Pristašová Elena – TDGSPristašová Elena – TDGS
Žuffa Michal – INTEG Žuffa Michal – INTEG
Manager of Euro Info CentreManager of Euro Info Centre Hipča HenrichHipča Henrich
Executive AdministratorsExecutive Administrators Draškovič Martin – IDGS Draškovič Martin – IDGS
Malatincová Martina – TDGSMalatincová Martina – TDGS
Martanovičová Veronika – INTEG Martanovičová Veronika – INTEG
Project OfficersProject Officers Dragúň Peter – Support Loan ProgrammeDragúň Peter – Support Loan Programme
Masárová Ľubica – Seed Capital FundMasárová Ľubica – Seed Capital Fund
Opálek Maroš – Micro Loan ProgrammeOpálek Maroš – Micro Loan Programme
Strešňáková Slávka – FCP network Strešňáková Slávka – FCP network
Žuffa Michal – Business IncubatorsŽuffa Michal – Business Incubators
26
Employees of NADSME (3)
Job TitleJob Title EEmployeemployee’s Name’s Name
Financial ManagerFinancial Manager Krasnohorská VlastaKrasnohorská Vlasta
Account AdministratorAccount Administrator Hečková ZuzanaHečková Zuzana
Senior Accounting OfficerSenior Accounting Officer Cigánková ZuzanaCigánková Zuzana
Accounting OfficerAccounting Officer Hanusová EvaHanusová Eva
Perseus AdministratorPerseus Administrator Burzová EvaBurzová Eva
Assistant to Senior Assistant to Senior Accounting OfficerAccounting Officer
Hochelová LuciaHochelová Lucia
Personal ManagerPersonal Manager Vargová BarboraVargová Barbora
Manager for Public RelationsManager for Public Relations Paštéková BeátaPaštéková Beáta
IT ManagerIT Manager Rabatin RadoslavRabatin Radoslav
Marketing ManagerMarketing Manager To be recruitedTo be recruited
Financial ControllerFinancial Controller To be recruitedTo be recruited
27
3. CONTRACTING PROCEDURES
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3.1. GENERAL CONTRACTING PROCEDURES FOR SERVICES,
SUPPLIES, WORKS
29
CONTRACTING PROCEDURESDIVISION OF TASKS BETWEEN THE ACTORS OF
PROCUREMENTS AFTER EDIS - ACCORDING TO PRAG EX-POST
Actors:
• Implementing Agencies (IA): Central Finance and Contracting Unit (CFCU); Regional Development and Support Agency (RDSA); National Agency for Development of Small and Medium Enterprises
• National PHARE Co-ordinator (NAC): Office of the Government
• National Authorising Officer (NAO): Ministry of Finance
• National Fund (NF): Ministry of Finance
• Programme Authorising Officer (PAO) - CFCU, NADSME, RDSA
• European Commission’s Delegation to the Slovak Republic (ECD) until Accreditation
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ProcedureProcedure PHAREPHARE ActivityActivity
1. Preparation of 1. Preparation of technical technical Specification (TS), Specification (TS), Terms of Terms of Reference (TOR)Reference (TOR)
Beneficiary under the supervision Beneficiary under the supervision of the IAof the IA
Findings and//or necessary Findings and//or necessary measures:measures:
Ensure sufficient resources for well Ensure sufficient resources for well prepared documentation – prepared documentation – allocation of necessary funding by allocation of necessary funding by the Government and/or other the Government and/or other donors. donors.
ACU is involved in procedure 2 and 3 ACU is involved in procedure 2 and 3 to to ensure of quality control and approval of ToR ensure of quality control and approval of ToR (Twinning light)(Twinning light)
2. Quality control 2. Quality control of TS and TORof TS and TOR
IA/CFCUIA/CFCU The co-ordination and quality review of procurement activities will be strengthened The co-ordination and quality review of procurement activities will be strengthened through establishment of the Unit for Public Procurement Supervision at the National through establishment of the Unit for Public Procurement Supervision at the National Fund for ex-ante issue. The expert assistance for well prepared tendering documentation Fund for ex-ante issue. The expert assistance for well prepared tendering documentation will be covered from the financial sources of final beneficiary. will be covered from the financial sources of final beneficiary.
3. Approval of TS, 3. Approval of TS, TORTOR
After EDIS responsibility of PAOAfter EDIS responsibility of PAO The checklist/ independent expert report has to be attached to the TS/TOR and then sent The checklist/ independent expert report has to be attached to the TS/TOR and then sent to the PAO for approval, the PAO has the full responsibility in all cases. to the PAO for approval, the PAO has the full responsibility in all cases.
31
See point 4.See point 4. See point 4.See point 4.8. Publication 8. Publication of PNof PN
The global and individual contract forecasts and procurement notices will be The global and individual contract forecasts and procurement notices will be electronically announced to the ECelectronically announced to the EC under conditions of the Practical Guide to under conditions of the Practical Guide to procedures financed from the General Budget of the European Communities in procedures financed from the General Budget of the European Communities in the context of external actions under decentralised ex-post management the context of external actions under decentralised ex-post management (Practical Guide ex-post) and published on the website of the Ministry of Finance (Practical Guide ex-post) and published on the website of the Ministry of Finance of the SR and on IAs own website. of the SR and on IAs own website.
IAs/CFCUIAs/CFCU4. Publication 4. Publication of Global and of Global and individual individual Contract Contract Forecast Forecast
The procedures will be applied in accordance with the Practical Guide ex-The procedures will be applied in accordance with the Practical Guide ex-post. No approval of the EC is required in ex-post management. IApost. No approval of the EC is required in ex-post management. IAs ands and CFCU will send CFCU will send aa letter of invitation to tender accompanied by the tender letter of invitation to tender accompanied by the tender dossier which has the content proposed in Practical Guide ex-post (type of dossier which has the content proposed in Practical Guide ex-post (type of contract, tender evaluation criteria, etc.)contract, tender evaluation criteria, etc.) only to only to shortlisted candidates.shortlisted candidates.
IACFCU IACFCU 7. Approval of 7. Approval of TD and TD and Procurement Procurement Notice (PN)Notice (PN)
The Evaluation Committee (ie, the Chairman, the Secretary and the The Evaluation Committee (ie, the Chairman, the Secretary and the voting members) must be nominated on a personal basis by the PAO voting members) must be nominated on a personal basis by the PAO (Contracting Authority). The participation of any observers must be (Contracting Authority). The participation of any observers must be authorised individually by the Contracting Authority.authorised individually by the Contracting Authority.
Contracting Authority Contracting Authority (usually PAO)(usually PAO)
9. Appointment 9. Appointment of members of of members of the Tender the Tender Evaluation Evaluation Committee Committee (TEC) (TEC)
The quality control is in full responsibility of IAs and PAOs supported The quality control is in full responsibility of IAs and PAOs supported by experts from Ex-ante units and on the spot review will be by experts from Ex-ante units and on the spot review will be performed by the experts from Unit for Public Procurement performed by the experts from Unit for Public Procurement SupervisionSupervision
IA/CFCUIA/CFCU6. Quality 6. Quality control of TD control of TD
According to the Practical Guide ex-post rules.According to the Practical Guide ex-post rules.IA/CFCU IA/CFCU 5. Preparation 5. Preparation of Tender of Tender Dossier (TD)Dossier (TD)
ActivityActivityPHAREPHARE ProcedureProcedure
32
ProcedureProcedure PHAREPHARE ActivityActivity
10. 10. Nomination Nomination of the of the Chairman and Chairman and secretary of secretary of the TECthe TEC
Responsibility of Responsibility of Contracting Authority Contracting Authority normally by the PAO.normally by the PAO.
This procedure shall secure that the procurement rules are fully This procedure shall secure that the procurement rules are fully respected and the evaluation is done professionally. The decision in respected and the evaluation is done professionally. The decision in this respect is with the PAOs. The PAO can not be the chairman – in this respect is with the PAOs. The PAO can not be the chairman – in order not to violate the rules of segregation of duties.order not to violate the rules of segregation of duties.
11. Approval 11. Approval of the TEof the TEC C and TERand TER
PAOPAO The non-voting NF observer (taking over to certain extent the tasks of The non-voting NF observer (taking over to certain extent the tasks of the EC Delegation observer) is invited to every EU public the EC Delegation observer) is invited to every EU public procurement evaluation session. When the non-voting NF observer procurement evaluation session. When the non-voting NF observer detects any error in the evaluation procedure he/she tries to solve on detects any error in the evaluation procedure he/she tries to solve on the spot – the spot – includes every observation in the report to the PAO.includes every observation in the report to the PAO. Whatever decision will be takenWhatever decision will be taken, , it is reported to the PAO and the it is reported to the PAO and the NAO/NAC by the NF observer. NAO/NAC by the NF observer.
The PAO after careful consideration –according to the “four eyeThe PAO after careful consideration –according to the “four eyess principle” – of the TER will decide upon the approval of the TER. If an principle” – of the TER will decide upon the approval of the TER. If an irregularity is detected by the NF observerirregularity is detected by the NF observer,, the report will ask the the report will ask the PAO to respect the relevant procedures for this eventuality.PAO to respect the relevant procedures for this eventuality.
12. 12. Preparation Preparation and and submission of submission of the draft the draft contract contract (together (together with the TER) with the TER)
Prepared by the Prepared by the Beneficiary, controlled by Beneficiary, controlled by the IA, forwarded to the the IA, forwarded to the PAO for approval.PAO for approval.
If the procurement procedure was held according to the PRAG rules, If the procurement procedure was held according to the PRAG rules, Contracting Authority (usually the PAO) should sign the contract. Contracting Authority (usually the PAO) should sign the contract.
33
ProcedureProcedure PPHAREHARE ActivityActivity
13. Contract 13. Contract signaturesignature
PAO/Beneficiary/ContractorPAO/Beneficiary/Contractor
Signed by all partiesSigned by all parties
14. 14. Publication of Publication of the Contract the Contract award notice award notice and and Notification Notification of of unsuccessful unsuccessful tendererstenderers
See point 4.See point 4. IAs/CFCUIAs/CFCU
34
3.2. CONTRACTING PROCEDURES FOR GRANTS
35
DIVISION OF TASKS BETWEEN THE ACTORS OF GRANT PROCEDURES IN
EDIS
Actors:• Recipient of the project-line ministry
• Senior Programme Officer (SPO)
• Implementing Agency (IA)
• Programme Authorising Officer (PAO)
• Monitoring Committee (MC)
• National Authorising Officer (NAO)
• European Commission (EC)
• Evaluation Committee (EvC)
• Applicants (APP)
• Beneficiaries (BEN)36
EvCEvCConclusion of the evaluation Conclusion of the evaluation
IA, PAOIA, PAOApproval of the EvC recommendationsApproval of the EvC recommendations
PAOPAONomination of EvC assessorsNomination of EvC assessors
EvCEvCOpening of applicationsOpening of applications
EvCEvCAssessment of administrative compliance and eligibility Assessment of administrative compliance and eligibility
EvCEvCAssessment of technical and financial quality Assessment of technical and financial quality
MCMCEndorsement of EvC composition Endorsement of EvC composition
IAIAAnswering the enquiries from APPAnswering the enquiries from APP
MC, ECMC, ECInformation on the list of grants awardedInformation on the list of grants awarded
IAIACreation of EvC, Selection of Assessors Creation of EvC, Selection of Assessors
IAIALaunching of the Call for ProposalsLaunching of the Call for Proposals
MCMCEndorsement of documentation for Call for Proposals Endorsement of documentation for Call for Proposals
IA, (TA), SPOIA, (TA), SPOPreparation of documentation for Call for Proposals Preparation of documentation for Call for Proposals
IA, ECIA, ECPublication of Annual Work ProgrammePublication of Annual Work Programme
Responsible for Responsible for ImplementationImplementation ProcedureProcedure
37
ProcedureProcedure
Responsible Responsible for for
ImplementatiImplementationon
Check level of financial commitmentCheck level of financial commitment IAIA
Approval/or rejection letters to APPApproval/or rejection letters to APP
(After reception of the letter of approval the applicant will (After reception of the letter of approval the applicant will automatically become BEN) automatically become BEN)
IAIA
Contract preparationContract preparation IAIA
Contract signatureContract signature PAO, BENPAO, BEN
Publicising the award of grantsPublicising the award of grants IA, ECIA, EC
Training of BEN on financial matters Training of BEN on financial matters IAIA
Training of BEN on procedures of implementationTraining of BEN on procedures of implementation IAIA
Establishing direct contact with BEN by e-mail, fax, tel.Establishing direct contact with BEN by e-mail, fax, tel. IA, BENIA, BEN
Managing monitoring activitiesManaging monitoring activities IAIA
Managing contract amendments Managing contract amendments IAIA
Processing of the requests for paymentProcessing of the requests for payment IAIA
Archiving of filesArchiving of files IAIA
38
MCMCEndorsement of the Final Report of the grant schemeEndorsement of the Final Report of the grant scheme
PAOPAOSignature of the Final Report of the grant schemeSignature of the Final Report of the grant scheme
IA, SPOIA, SPOPreparation of the Final Report of the grant scheme Preparation of the Final Report of the grant scheme
IA, SPOIA, SPOEvaluation of grant schemeEvaluation of grant scheme
Responsible for Responsible for ImplementationImplementation ProcedureProcedure
39
3.3. CONTRACTING PROCEDURES FOR TWINNING
40
National Aid Coordinator (NAC):
• The new twinning manual for EDIS will be presented to EU member states and accession countries on 4.-5. 12. 2003 in Brussels
• Organisation of twinning projects programming, preparation, selection, monitoring and internal project evaluation;
• Assistance in Twinning project fiches circulation in the Member States (MS) via the EC/MS National Contact Points (NCPs);
• Approval of compliance with jointly agreed objectives of the Twinning projects;
• Organising the process of selecting MS partners; 41
GUIDANCE ON TWINNING IN RELATION TO EDIS IN SR (1)
• The entirely duty and responsibility of both Twinning Partners (MS and AC) is to draw up the detailed work and time schedule, with corresponding budget, the NAC is in the role of observer and assessor in this process;
• Final approval of financing and assessment of work plan presentation to Commission’s Steering Committee;
• Notification of financing decision to Twinning partners (MS and AC) taking into account the European Commission's binding opinion on the work plan;
• Monitoring of Twinning projects;
• Final approval / endorsement of addenda to the valid TWC in compliance with valid “Manual on Twinning Projects”;
• Approval of final report via SPOs. 42
GUIDANCE ON TWINNING IN RELATION TO EDIS IN SR (2)
National Contact point for twinning in SR (NCP):
• Receipt of MS proposals transmitted by European Commission;
• Registration and transmission of the MS proposals to the AC institution;
• Organization and management of selection meeting and selection of partners (oral presentations);
• Elaboration of annual evaluation of implemented Twinning projects for Slovak Government session;
43
GUIDANCE ON TWINNING IN RELATION TO EDIS IN SR (3)
• Dispatch of the Call for proposals for CARDS and TACIS projects, transmitted by European Commission to relevant Slovak ministries;
• Assistance to Slovak ministries in drafting proposals for CARDS and TACIS project proposals and its annexes;
• Dispatch of the Slovak proposals for CARDS and TACIS projects to the European Commission.
44
GUIDANCE ON TWINNING IN RELATION TO EDIS IN SR (4)
National Authorizing Officer - NAO
• Full financial responsibility and liability for the management of aid funds on a decentralised basis as per Council regulation 1266/99
Central Finance and Contracting Unit – CFCU (represented by PAO)
• In compliance with valid “Manual on Twinning Projects” CFCU is responsible for making payments for Twinning projects;
• Endorsement of the proposed budgetary part of the Twinning Covenant (conditional if budgetary rules are not followed);
• Endorsement of the budgetary part of the addenda to the valid Twinning Covenant;
• Tendering and contracting of private sector inputs for services and supplies under the Twinning Covenant in accordance with the valid “Manual on Twinning Projects”;
• Tendering and Contracting of Twinning light projects. 45
GUIDANCE ON TWINNING IN RELATION TO EDIS IN SR (5)
PREPARATION PHASE
Call for proposals
• Twinning project fiches are circulated in the MS via the EC/MS NCPs;
• The deadline for submission of offers is set by the EC – in EDIS by the NAC (approximately 6 – 8 months);
Offers
• The offers are received at the NAC and are expected to show a certain degree of preparation;
• Generally, the MS twin has to be headed by a competent public administration;
• The proposal of non-administrative bodies may be accepted (mandated bodies). 46
• Registration and transmission of the MS proposals to the AC beneficiary institution is organised by NAC office;
• NAC organises the meetings between the proposing MS administrations and the AC beneficiary institution (oral presentation);
• NAC submits minutes of selection meeting with AC beneficiaries choice evaluation to the Commission;
• Commission communicates the final choice of the AC of the MS partners, the MS National Contact Point and to the DG Enlargement.
SELECTION
47
Drafting the Twinning Covenant
• entirely the duty and responsibility of both Twinning partners (MS and AC)
• the work schedule has to reflect a clear strategy (measurable benchmarks, targeted results)
• the CFCU verifies whether the Covenant’s budget is in line with the rules set by the Twinning Manual
Assessment and financial approval
• the draft Covenant has to be submitted to the NAC within 3 months of the notification of selection for commenting
• final approval of financing and assessment of work plan presentation to Commission’s Steering Committee by NAC
PREPARATION OF THE COVENANT (1)
48
Endorsement of the Covenant by SC
• conditional if budgetary changes are required or unconditional
Preparation of TWC final version
Signature of the TWC by AC and MS partners
Endorsement of the TWC by CFCU
Endorsement and notification by NAC
PREPARATION OF THE COVENANT (2)
49
All payment requests of the Twinning project have to arrive to the CFCU via the SPO. The SPO has to verify that the services have been rendered.
PAYMENT PROCEDURE OF THE TWINNING PROJECTS
50
Advance payment
• disbursed upon the endorsement of the Covenant
• in compliance with the valid “Manual on Twinning Projects”
Interim payments
• in compliance with the valid “Manual on Twinning Projects”
Final payment
• in compliance with the valid “Manual on Twinning Projects”
• after the approval of the final report by the AC beneficiary institution and NAC
PAYMENT PROCEDURE OF THE TWINNING PROJECTS
51
• the CFCU's duty is to check whether all occurred costs are eligible and do not exceed the funds allocated to the budget lines
• no background documentation is needed (audit certificate)
• the Quarterly Progress Reports have to be submitted to the CFCU
REPORTING
The twinning partners are obliged to submit Quarterly Financial Reports to the CFCU, signed by both Project Leaders
52
• the Twinning partners have to notify, in certain cases ask for approval, the NAC and/or CFCU on any change that they are willing to make to the Covenant
• the CFCU is required to check whether:
- the proposed modifications are eligible
- the format of the modification is in line with the requirements of the valid “Manual on Twinning Projects”
- the budgetary consequences are in line with the proposed changes in the implementation of the project
- the modifications to be done are not retroactive
MODIFICATIONS OF THE COVENANT
53
PRIVATE SECTOR INPUT
54
Directly contracted by the CFCU in compliance with valid “Manual on Twinning Projects”
• Amounts for private sector inputs with unit cost above the ceiling of 10.000 EUR for supply of services
• Amounts for private sector inputs with unit cost above the ceiling of 5.000 EUR for supply of goods
• Selection process of the PAA Assistant is organized directly by PAA or Project Leader, contracted via CFCU
National Aid Coordinator (NAC)
• Organisation of twinning light projects programming, preparation and monitoring;
• Assistance in Twinning light Terms of Reference circulation in the Member States (MS) via the National Contact Points;
• Approval of compliance with jointly agreed objectives of the Twinning light projects;
• Observer role in approval of financing and assessment of work plan presentation to Evaluation Committee at the CFCU;
• Monitoring of Twinning light projects;
• Approval of final report via SPOs.
GUIDANCE ON TWINNING LIGHT IN RELATION TO EDIS IN SR (1)
55
National Contact point for twinning in SR (NCP)
• Twinning light Terms of Reference circulation to MS inviting them to submit the proposals;
• Receipt of MS proposals transmitted by European Commission or MS NCP's;
• Registration and transmission of the MS proposals to the beneficiary institution and to CFCU.
GUIDANCE ON TWINNING LIGHT IN RELATION TO EDIS IN SR (2)
56
National Authorizing Officer (NAO)
• Full financial responsibility and liability for the management of aid funds on a decentralised basis as per Council regulation 1266/99;
Central Finance and Contracting Unit (CFCU) - represented by PAO
• Organization and management of selection meeting and selection of partners – organization of evaluation process;
• Contracting of Twinning light projects;
• Payment procedures including all addenda preparation;
GUIDANCE ON TWINNING LIGHT IN RELATION TO EDIS IN SR (3)
57
4. PAYMENT AND ACCOUNTING PROCEDURES
58
4.1. PAYMENT PROCEDURES
59
STRUCTURE OF PAYMENT PROCEDURES FOR PHARE PROGRAMMES (1)
• The National Fund owns PHARE EUR accounts for each Financing Memorandum, opened in the National Bank of Slovakia (NBS) under Framework agreement concluded under Slovak Commercial Code. These accounts were opened by the Ministry of Finance SR for the National Fund (together 115 EUR accounts for FMs and subprograms)
• The Ministry of Finance SR/NF opened the EUR subaccounts for the IAs/CFCU for each program (or in case of a National Program: for subprograms)
• The account users acknowledge that the foreign exchange account serves exclusively the performance of payment circulation related to the PHARE Programme, no payment may be effected from it for any other purpose (according to the Agreement on conduct of accounting for PHARE Programme signed with NAO, Director of NF and relevant IAs/CFCU)
60
STRUCTURE OF PAYMENT PROCEDURES FOR PHARE PROGRAMMES (2)
• The Slovak contribution (co-financing) is provided from the General Treasury Administration Chapter and on the basis of request of relevant chapters, the requested amount is after being endorsed by the NF transferred to the budgetary chapter (budgetary measure).
• After the 1st January 2004, the new amendment of the Act No. 303/1995 on budgetary rules will be in force, which will allow to transfer the relevant co-financing amount from the NF SKK account to IAs/CFCU account in EUR.
61
STRUCTURE OF PAYMENT PROCEDURES FOR PHARE PROGRAMMES (3)
• Disposal right over the PHARE EUR account is according to the bank mandate:
NAO and PAOs are always notified use of the ‘double signature’ system
• Modification of persons authorised to dispose with the PHARE EUR account – modification of the bank mandate – is according to the Framework Agreement;
62
INTEREST RATES
• All accounts for PHARE Programme are kept in the NBS
• Interest rates - under normal commercial conditions (deposit facility of the ECB minus 0,5 %)
• Tax on interest is repaid from the State budget to the EC on the basis of Debit note
63
REQUESTING FUNDS FROM THE EUROPEAN COMMISSION (1)
• General Conditions to submit Request for Payment to the Commission (FM):
pre-2002 programmes: trigger point 10%, 30%,50%,70%;
from 2002 programmes: trigger point is 5%, 35, 70%;
instalments: pre-2002 programmes: 5 times 20%from 2002 programmes: 20%-30%-30%-20%
64
REQUESTING FUNDS FROM THE EUROPEAN COMMISSION (2)
• The NF monitors the actual and forecast disbursement figures with regular quarterly Request for Funds (Financial Report), all data are checked via Check Lists
• If the actual disbursement for the given programmes reaches the trigger point, the NF requests the IAs/CFCU to submit the necessary data in order to that the NF can compile the Request for Funds, all data are checked via Check Lists
• The NF compiles (respecting the ‘four eyes’ principle) the Request for Payment and submits it to the Commission
65
REQUESTING FUNDS FROM THE NATIONAL FUND BY THE IAs/CFCU
• The IAs/CFCU compile and submit to the NF Quarterly Request for Funds with all necessary documents (similar to Request for Payment submitting to EC), including identification of monthly needs
• NF checks the Request (Check Lists, respecting the ‘four eyes’ principle), and in case of error the IAs/CFCU is asked for correction
• If the NF accepts the Request, it transfers the amount requested monthly to the account with disposal right of the IAs/CFCU, the payment order must be signed, using the ‘double signature’ system (Check List) according to the bank mandate and the account contract 66
FINAL FINANCIAL DECLARATION
• According to the provisions of the Memorandum of Understanding (Article(4) 4§) a final written declaration (Declaration concerning the financial data of Programme XY after expiry date) with supporting documentation shall be issued by the NAO within two months after the end of the disbursement period of the Financing Memorandum, showing the total amount contracted and disbursed (concerning the PHARE as well as the national co-financing part).
• The NF requests the IAs/CFCU to compile and submit the required data to it, certified by the PAO, within one month after the disbursement deadline passed requests the IAs/CFCU to transfer back the amount left in their EUR account to the NF EUR account
• The NF checks the documents, and subsequently it compiles and submits the Declaration, signed by the NAO to the EC
67
REPAYMENTS TO THE EUROPEAN COMMISSION
• After submitting the Declaration, the NF receives the Debit Note from the Commission
• After crediting all the amounts from the IAs/CFCU, the National Fund transfers the total required amount to the account specified in the Debit Note by the Commission
68
REALLOCATION AND FICHE MODIFICATION (1)
• According to the Memorandum of Understanding (Article 5), the NAO may request a reallocation of funds from one sub-programme to another, within the same Financing Memorandum (FM) following a recommendation from the Joint Monitoring Committee (JMC).
• Reallocation documentation is prepared by the NAC, and is submitted to the NAO
• Reallocation related to amount under the 15% of the total budget allocation of the FM is checked by the NF and approved by the NAO, and then the NAO informs the EC about the reallocation with a standardised letter
69
REALLOCATION AND FICHE MODIFICATION (2)
• Reallocation related to amount over the 15% of the total budget allocation, or if existing projects are cancelled or new projects are created, involving a change of objectives from those in the relevant Financing Memorandum, is checked by the NF, and certified by the NAO, and submitted to the Commission for approval. If the information about the approval has arrived only to the NAO or the NAC, the both institutions inform each other and the relevant IAs/CFCU.
• The fiche modification is made by the NAC, who informs all the relevant bodies about the new project fiche.
70
RECORDING
The NF/IAs/CFCU records all the main and relevant data of all activities, the most important are the follows:
• The NF/IAs/CFCU records the account turnovers and relevant contract data into PERSEUS and into PERSEUS own datasheets
• The NF records the data of the reallocation and informs the relevant bodies
• The NAC records the data of the Fiche modification and informs the relevant bodies
• The NF records the payment claims received from the IAs/CFCU, and the transfers made by the NF
• The NF records the changes of the PAOs and Deputy PAOs
71
FINANCIAL REPORTING SYSTEM
• According to the Government Decree 856/1998 and the Financing Agreements and the Agreement on conduct of accounting for PHARE Programme, the NF has the right to request all the data related to PHARE from the IAs/CFCU
• Regular monthly Financial Report on the actual and forecast disbursement figures
• PERSEUS reports of the IAs/CFCU are sent to the NF and the EC regularly on bi-weekly basis, the last actual PERSEUS Report is enclosed to the Request for Funds
• Ad-hoc reports, if required from the EC or involved institution
72
OTHER
• All the documents submitted to the EC are signed by the NAO, and all the documents submitted to the NF are signed by the PAO
• In all the relevant procedures the participants are respecting the ‘four eyes’ principle
• All the information is collected and recorded for all relevant activities of the NF
73
4.2. ACCOUNTING PROCEDURES
74
ACCOUNTING PROCEDURES AND REPORTING
Recording- EU commitments by FMs - Contracted amounts and spending of PHARE funds
- Requests for Funds (NF from the EU, IAs from the NF)
- PHARE funds received from the EU and those transferred to the IAs
- Bank interests and bank costs- Overpayments/irregularities(Recording is made by programmes in SKK and EUR)
Reporting- On spent and available PHARE funds to the EU
(Contains summarized data of the NF and the IAs)
- Requests for funds (IA from the NF, beneficiaries from the IA)
- PHARE funds received from the NF and transferred to the beneficiaries
- National co-financing (line Chapter)
- Beneficiaries’ own sources- Balance Sheet to the NF(Recording is made both in SKK and EUR)
- Notices on every transaction (contracts, spending of funds, repaid amounts, bank interests and costs etc.) continuously to NF
- Yearly summarized amounts by programmes and by sources to NF
National Fund
Implementing Agencies
reco
nci
liati
on
report
ing
reco
nci
liati
on
report
ing
reco
nci
liati
on
report
ing
75
PERIODICAL RECONCILIATIONS BETWEEN THE NATIONAL FUND AND THE PHARE
IMPLEMENTING AGENCIES
76
data from Perseus registered at the NF data from Perseus registered at the NF PHARE Unit with accounting data PHARE Unit with accounting data registered at the NF Accounting Unit registered at the NF Accounting Unit
ccontracted amounts from EU ontracted amounts from EU commitments declared in Financial commitments declared in Financial Memoranda by programmesMemoranda by programmes
commitments resulted from commitments resulted from irregularitiesirregularities
using of PHARE funds transferred from using of PHARE funds transferred from NF to IAs/CFCU according to FM NF to IAs/CFCU according to FM
quarterlyquarterlymonthlymonthly
FrequencyFrequencyReconciliation ofReconciliation of
Implementation Agencymonthly analytical balance sheetsdata on debtsirregularities reportsmethodological regulations
outlines on drawing for reconciliation
Flow of Accounting Documents
Inputs
Outputs
77
PHARE Unit applicationspayment ordersbank statementsdata on debtsirregularities reports
outlines on drawing for reconciliation
Accounting Unitcomplex processing of accounting agenda
Department of State Closing Account, Debt and Accounting, MF SRquarterly balance sheetsannual outlines on drawing
Ministry of Finance of the SR
National fund
ACCOUNTING PROCEDURE
Accountant (1)
book-keeping
Accountant (2)
deputation
Head of AU
forwarding
Head of AU
control
source document from PHARE
Unit
Accountants (1) (2)
filing
78
79
STRUCTURE OF ACCOUNTING SOFTWARE
General ledger
sub-system
gen
era
l le
dg
er
leve
lan
aly
tica
l re
gis
try
leve
l
documents on claims
documents on
commitments
documents on banking
„Claims”analytical registry „Commitments
”analytical registry
„Bank”analytical registry
5. MONITORING AND EVALUATION
80
5.1. MONITORING AND EVALUATION -
CHANGES IN THE LIGHT OF THE PHARE EDIS AND THE ACCESSION TO
THE EUROPEAN UNION
81
The monitoring function has been fully decentralised to the responsibility of Slovak authorities.
Legal Background• Chapter 21 and 28 of acquis• EDIS Road Map, Working Document• General Directive on PHARE Programme, Government Decree 55/2002• PHARE Financing Memoranda• Guidelines for PHARE Programme Implementation
Responsibility• NAC is responsible for overall co-ordination and quality assurance of monitoring.• All recipients of PHARE assistance (beneficiaries) are responsible for preparation of the project monitoring reports. • NAC represented by the ACU is responsible for the preparation of sectoral monitoring reports for the Sectoral Monitoring Sub-Committees (SMSC) and Joint Monitoring Committee (JMC) meetings.
MONITORING (1)
82
Procedures:
• Joint Monitoring Committee (JMC)
• Sectoral Monitoring Sub-Committees (SMSC)
• Steering Committee/Monthly Meeting (SC/MM)
• Contracting Meeting for monitoring of tender documentation preparation and contracting performance
83
MONITORING (2)
PHARE MONITORING COMMITTEES
84
Joint Monitoring Committee
SMSC
Civil Society
SMSCJustice and
Home Affairs
SMSCInternal Market
Development
SMSCEconomic and Social Cohesion
SAPARDMonitori
ngCommitt
ee
ISPAMonitori
ng Committe
e
SM/ MM
SM/ MM
SM/ MM
SM/ MM
SM/ MM
SM/ MM
SM/ MM
SM/ MM SM/ MM
SM/ MM
SM/ MM
SM/ MM
SM/ MM
SM/ MM
SM/ MM
The Interim Evaluation (IE) function was fully decentralized to the responsibility of Slovak Authorities on 31 July 2003. The ex-post evaluation function of PHARE funds remains Commission´s responsibility. There are following major changes due to the EDIS implementation:
• Slovak Republic is responsible for overall management of IE (for contracting of external evaluators, TOR preparation and provision of funds)• NAC is responsible for IE quality checking and authorization of final IE Report
Current Status of taking over the IE responsibility from the EC
• Know-how transfer from EMS local evaluator (August-November 2003) according to the Work Plan
• Action Plan for Monitoring and Evaluation prepared by NAC (including distribution of responsibilities)
EVALUATION (1)
85
EVALUATION (2)
• Procurement Notice for PHARE IE in 2004 published on 7 November 2003 with the envisaged start of the IE early 2004
• Funds for IE reserved in 2002 UIBF. Further funds include 2003 UIBF, Transition Facility 2004-2006 and State Budget. Co-financing for 2004 covered by the SR bearing certain logistic and operational costs
• Monitoring and Evaluation Cell (Division) established at the ACU
Challenges in Monitoring and Evaluation
• On-line monitoring PRIMA to be operational
• Measurability of indicators of project objective achievements
• National evaluation strategy for all EU-funded projects
• Quality assurance of monitoring and IE reports (closely linked to absorption capacity)
86
6. INTERNAL AUDIT
87
INTERNAL AUDIT ACTIVITY RELATED TO THE PHARE PROGRAMMES
• Act No.502/2001 Coll. on Financial Control and Internal Audit on amendments and complements to some Acts, established the main base for the development in this area. By the Government Decrees No.702/2001 and 947/2002 the limit for the administrative capacities for the internal auditors was raised by 35 posts altogether ( 34 positions of internal auditors are filled till now).
• The forming of the internal audit activity in the Slovak Republic was supported via PHARE Twinning projects, focused on audit trail, risk assessments and the preparation of the internal audit charters and manuals.
• According to the Slovak Republic Government Decree No. 1154/2001 dated 12th December, 2001 - "Priority Tasks of Government of SR arising from the European Union Regular Report in preparation of SR for EU Membership dated 13th November, 2001” - it is necessary to safeguard a creation of Internal Audit Units in ministries, the other Central State Administration Bodies and selected budgetary chapters and their staffing;
88
In accordance with Act No.502/2001 on Financial Control and Internal Audit the relevant ministries responsible for the IAs and CFCU have established the positions of internal auditors:
• Ministry of Finance of SR (NF and CFCU) 6 internal auditors (8 positions)
- the Internal Audit Department is subordinated directly to the Minister (auditors report directly to the Minister, the issues connected with the EU Funds also to the NAO)
• Ministry of Construction and Regional Development 2 (3 positions)
• Ministry of Economy 3 (4 positions)
INTERNAL AUDIT UNITS (1)
89
• In performing their activities, they follow the Act, Decree No. 286/2002, Charter Code, Manuals and other methodological guidance provided by the Financial Control and Internal Audit Methodology Unit (CHU).
• The Internal auditors elaborated the Annual Audit Plans and Three Years Strategic Plans which are based on risk assessment and the Audit Needs Assessments.
• During the preparation for EDIS all internal auditors were the members of working group for internal audit and financial control and participated in regular Steering Committees.
• Internal auditors executed the system audit and financial audit combined with compliance audit in majority of entities involved in EDIS exercise.
INTERNAL AUDIT UNITS (2)
90
The scope of work of the Internal auditors is to determine whether the organization’s network of risk management, control, and governance processes, as designed and represented by management, is adequate and functioning in a manner to ensure that:
• Risks are appropriately identified and managed.• Management and control system is adequate.• Financial interests of the EU and the Slovak Republic
are protected. • Financial, managerial, and operating information is
accurate, reliable, and timely.• Employees’ actions are in compliance with policies,
standards, procedures, laws and regulations.• Resources are acquired economically, used efficiently,
and adequately protected.• Programmes, plans, and objectives are achieved.
RESPONSIBILITIES OF THE INTERNAL AUDITORS
91
Mr. Ľubomír Šidelský - Director of the UnitMr. Ivan Zoborský - assistant to the DirectorMr. Peter Pado - internal auditorMs. Helena Viková - internal auditor Ms. Lýdia Oulehlová - internal auditor Ms. Marta Bullová - internal auditorMr. Jozef Laclavík - internal auditor Ms. Darina Velická - internal auditor
INTERNAL AUDIT UNIT OF THE MoFSR
92
7. PUBLIC INTERNAL FINANCIAL CONTROL
93
RECENT DEVELOPMENTS IN THE FIELD OF PUBLIC INTERNAL FINANCIAL CONTROL
• Ministry of Finance of the Slovak Republic, being the central authority of the state administration for the financial control and internal audit, established Internal Audit Unit subordinated to Minister, Financial Control and Internal Audit Methodology Unit (Central Harmonisation Unit - CHU) and Department for Financial Control of EU sources executing the 5% control and 15% control of various funds.
• Department for Financial Control of EU sources was established in September 2003 and will be responsible mainly for ex-post control of EU and State sources.
• Financial Control and Internal Audit Methodology Unit was established in October 2001 and drafts the legislation and provides the methodological guidance, supervision, reporting and training.
• Simultaneously with creation of CHU, the Unit of Internal Audit has been established.
94
THE MEASURES ADOPTED BY CHUTHE MEASURES ADOPTED BY CHU
In the field of public internal financial control the following measures have been adopted:
• Act No. 502/2001 Coll. on Financial Control and Internal Audit and on Amendments and Complements to Some Acts creates the basic legislative framework for public internal financial control (hereinafter referred to as ”Act”).
Secondary legislation related to Act No. 502/2001 Coll.:
• Decree No. 517/2001 Coll. on the Contents of the Annual Report Concerning the Financial Control Results related to all public administration bodies.
• Decree No. 286/2002 Coll. on Details of Contents of the Internal Auditor’s Annual Report and Internal Audit Performance. 95
• Financial Control and Internal Audit Methodology Unit is a beneficiary of the PHARE Twinning project SR0109 (1st January 2003 until 10 April 2004).
• Model Internal Audit Charter has been elaborated by the MoF and published in Financial Reporter of MoF SR.
• Methodological guide for 5-15% checks is under preparation.
96
RECENT DEVELOPMENTS IN THE FIELD OF PUBLIC INTERNAL FINANCIAL CONTROL
RECENT DEVELOPMENTS IN THE FIELD OF PUBLIC INTERNAL FINANCIAL CONTROL -
TRAINING
• In the framework of the Twinning project SK01/F1/02: trainings, workshops, study tours and on-the-job trainings in Member States;
• Training activities organised by the Control Section of the MoF SR and Financial Control and Internal Audit Methodology Unit of the MoF SR and experts working in the IAs and ministries from the environment of financial control and internal audit. Many representatives of the National Fund passed the exams and obtained the financial control certificate.
97
FINANCIAL CONTROL AND INTERNAL AUDIT METHODOLOGY UNIT (CHU)
Dana Dyčková, Director of the Unit
98
Oľga RadováOľga Radová
Jozef KotrýJozef Kotrý
Gabriela IzákováGabriela Izáková
Ivan PorubskýIvan Porubský
Andrea HuťkováAndrea Huťková
Marian VagovičMarian Vagovič
Monika Monika ŠimoničováŠimoničová
Soňa TykováSoňa Tyková
Štefan ForgáčŠtefan Forgáč
Janka BielikováJanka Bieliková
Zlatica DittrichováZlatica Dittrichová
Mária PotočanováMária Potočanová
Viera RumankováSylvia GlovackáKatarína JančálkováDaniela JovanovičováMartina LatkováEduard SzittayDaniel ChudinaVladimír GuľaMargita Bohumelová
FINANCIAL CONTROL OF EU FUNDS DEPARTMENT
Dáša VálováBarbora KmecováFrantišek MolnárJaroslav PápayJán RepkaVladimír LetenayPavol SchneiderAlena FeketíkováMiroslav Danek
Helena Oswaldová, Director of the Department
99
8. IMPLEMENTATION OF THE ROADMAP STAGES
100
• Gap assessment was carried out by the External Auditor Company – Deloitte & Touche for the following entities:- NF, CFCU, RDSA, NADSME, SARIO and PHARE Department of the
Ministry of Labour, Social Affairs and Family (November 2002)- and for the Office of the Government (ACU) June 2003 (NAC/ACU
prepared before the Self Assessment Report for the National Fund)
• EDIS Steering Committee and 4 working groups (accounting, internal audit and financial control,procurement) were set up by the NAO to coordinate the EDIS preparation
• Based on identified gaps and recommendations from the final report of Deloitte & Touche, the EDIS was compiled Action plan
• The costs of the external audit were covered from the SR State budget
STAGE I. – GAP ASSESSMENT
101
• The gap plugging TA was covered from the Financing Memorandum 2002/000-585 “Horizontal Programme preparing candidate countries for EDIS in the management of pre-accession funds in Slovakia”
• The gap plugging was carried out for the following bodies: NF, NAC/ACU, CFCU, RDSA, NADSME and internal audit representatives from related ministries
• Technical assistance for the gap plugging was organized horizontally for the human resources development, management and procedures and IT development, and was implemented during June – August 2003
• The coordination was performed by the National Fund
STAGE II. – GAP PLUGGING
102
• Recommendations, proposed structure, materials were incorporated into the manuals of NF, NAC/ACU, CFCU, NADSME, RDSA
• EDIS Manuals are submitted to the NAO by the following bodies involved in the PHARE implementation process in August 2003:
NAC/ACU, National Fund, CFCU, RDSA, NADSME
STAGE II. – GAP PLUGGING
103
Activities started: 22 September 2003
• The same company – Deloitte & Touche made the compliance assessment
• Main activities were planned for 7 weeks, pre-accreditation and final report (Auditors opinion and recommendations) was finalised by 27 October 2003
• EDIS package including the Request of the NAO for Stage IV. together with the Auditors opinion will be forwarded the EU Commission in the second half of November 2003
STAGE III. – COMPLIANCE ASSESSMENT
104
9. PROCUREMENT-TRANSITION FROM PRAG TO EU DIRECTIVES
105
• Procurement procedures awarded by a Contracting Authority of the Slovak Republic are governed by the following legislation:
- Council Regulation (EC, Euroatom) No.1605/2002 on the Financial Regulation applicable to the general budget of the European Communities
- Commission Regulation (EC,Euratom)No.2342/2002 laying down detailed rules for the implementation of above mentioned Council Regulation
GENERAL LEGISLATION FOR PHARE
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APPLICATION OF THE EC PROCUREMENT RULES IN THE SR (1)
• The rules governing the way in which service, supply and works contracts are awarded and procedures (also a standard documents and templates) established by the European Commission for procurement under the relevant EC programmes are consolidated in the Slovak Republic Guide to contract procedures financed from the General Budget of the European Communities in the context of external actions under decentralised ex-post management. This Guide respected rules established in Practical Guide to contract procedures financed from the General Budget of the European Communities in the context of external actions (May 2003).
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APPLICATION OF THE EC PROCUREMENT RULES IN THE SR (2)
• The ex-ante procedures for procurement under the Practical Guide to contract procedures financed from the General Budget of the European communities in the context of external actions were elaborated by the National Fund for clear separation of basic procurement rules under decentralised ex-ante conditions. The ex-ante SR Guide and the ex-post SR Guide were distributed to all the IAs and the CFCU.
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TRANSITION TO THE PROCUREMENT PROCEDURES AFTER ACCESSION (1)
• National Procurement legislation in the Slovak Republic is the responsibility of the Office for Public Procurement
• The new Act No. on procurement and on amendment of the Act No. 575/2001 Coll. on the organisation of activities of the government and on the organisation of central state administration, was approved by the Parliament on 24 October 2003 and enters in force on 1 January 2004
• The Working group for procurement established in 2002 under the Steering Committee for EDIS preparation started to compare the procedures in EC Guide and new proposal of the new Act
• The Office for Public Procurement draws up programmes of professional training and additional training and supervises execution thereof, provides examination of candidates and runs a list of professionally qualified persons in public procurement
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TRANSITION TO THE PROCUREMENT PROCEDURES AFTER ACCESSION (2)
• The Office for Public Procurement executes state administration and surveillance of public procurement which consists of - decisions on claims filled by the participants of public procurement- execution of audit prior and after contract conclusion - any other activities pursuant to the Act No. , Title Two, „Review Procedures“
• National Fund will continue in cooperation with the Office for Public Procurement experts on the preparation of standard procedures, documents and templates which simplify harmonisation of transition process after accession in the field of procurement.
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