European Seminar

Reinforced Financial Control Requirements

of EU Funds 2014-2020

Brochure
Sampling, System Audits & On-the-Spot Checks
27th 28th November 2017, Berlin

With focus on:

Audit responsibilities of all ESI Funds Authorities
Annual audit report and audit opinion
Approach to audit of operations
Methodologies and techniques for system audit
On-the-spot checks and irregularities

With experts from:

Audit Authority EU Structural Funds, Central Audit Service, Ministry of Finance,
the Netherlands
Budget Supervision Office, Ministry of Finance, Slovenia

1
EUROPEAN SEMINAR
Reinforced Financial Control Requirements of
EU Funds 2014-2020
How to avoid repayments and financial liabilities in ESI projects? Who is this European seminar
The European Commission has set out detailed arrangements on the management for?
and control systems to be operated by Member States for the European Structural and
Investment Funds (ESI Funds) 2014-2020. In the regulations for the ESI Funds 2014-
Directors, Heads of Units, Managers,
Auditors and other experts dealing
2020 the European Commission proposed on the one hand some simplification in the
with the management, certification
management and financial control procedures, but on the other hand introduced new and control of all EU Funds,
requirements (such as fraud risk self-assessment) for all authorities. Member States especially from:
are given considerable responsibility in the monitoring and financial control of their
Operational Programmes and are required to carry out extensive audits. Therefore, Managing Authorities
public officials responsible for implementation of ESI Funds are challenged to set up
Intermediate Bodies
efficient management and control systems, prepare sound control and audit approaches,
improve the financial control performance and prevent irregularities and fraud. Certifying Authorities
Although the European Commission relies greatly on the financial control activities
undertaken by the national bodies, it conducts comprehensive audits as well. A failure Audit Authorities
to comply with the rules and incorrect reimbursements of EU Funds may lead to
repayments and financial liability of the EU Member States.
Beneficiaries of EU Funds

National and Investment Banks,

Prepare for the control and audit requests of ESI FUNDS 2014-2020 Private Banks
Managing, Certifying and Audit Authorities as well as their Intermediate Bodies need
to be aware of the challenges ahead. Proper management and control systems and Regional Development Agencies
accurate knowledge of the regulations and the implementation possibilities greatly
reduce the risk of irregularities and reimbursements. Come to our European seminar
National and Regional Courts of
Auditors
and learn more about your responsibilities and how to face challenges of financial
control and audit in the current Programming Period 2014-2020. Develop and identify Regional and Local Governments,
audit strategies that comply with the Commissions requirements. Get to know fraud risk Municipalities
methodologies and self-assessment tools. Train conducting different types of audits.
Tackle successfully specific problems arising in system audits, audits of operations, on- Consulting Companies,
the-spot-checks and statistical sampling. Discover how IT should be used as an efficient
Advisory and Audit Services
and effective instrument. Get to know how to exactly prepare Annual Audit Opinion and
Annual Control Report and find out how to react in case of identified fraud. and other institutions and
stakeholders dealing with
Taking these precautions allows all ESIF Authorities involved to reduce the risk of management and control of
irregularities, reimbursements and financial corrections and to make ESIF 2014-2020 EU Funds
a success.

This seminar was excellent thank you very much.

Sonya Dacheva, Council of Ministers, Bulgaria

Good mix of highly relevant content presented

enthusiastically and combined with excellent organisation.
Machiel van As, Senior Auditor, Agency of Social Affairs
and Employment, the Netherlands

2
What will you learn at this seminar? Your benefits

How to deal with roles and responsibilities of financial control and audit in the current
Become familiar with the current
EU legislation relevant for financial
Programming Period 2014-2020 control of ESI Funds 2014-2020
and its practical implementation
How to set up management and control systems for the ESI Funds 2014-2020
Get ready for the future: Learn how
to handle the regulations and how
Which audit strategies comply with the Commissions requirements? to avoid second audits

How to conduct system audits and to tackle specific problems arising in system audits Increase the efficiency of your work
by implementing the latest methods,
trends and analyses
How to conduct audits of operations, on-the-spot-checks and statistical sampling
Work on case studies and obtain
How to make best use of IT as instrument in the performance of system audits and practical advice for your day-to-day
audits on operations
work

Discuss your problems with our

How to prepare Annual Audit Opinion and Annual Control Report audit experts and compare audit
and control practice
How to react in case of identified irregularities and fraud
Network with colleagues from all
across Europe and exchange your
know-how

Masterclass Management in EU Funds

This Seminar is an optional seminar for the Masterclass

Management in EU Funds

For further Information, please click here.

Great experience.
Mateja Pavlek, Agency for Vocational Education and
Training and Adult Education, Croatia

The relevance of training material and delivering to

my current work was excellent.

Alastair Cruickshank, UK Responsible Authority

3
PROGRAMME DAY 1
Reinforced Financial Control Requirements of
EU Funds 2014-2020
8.30-9.00
Registration and Handout of Seminar Documents JO KREMERS
Senior Audit Manager, Audit
9.00-9.05
Opening Remarks from the European Academy for Taxes, Economics Authority EU Structural Funds,
& Law Central Audit Service,
Ministry of Finance,
9.05-9.20 the Netherlands
Welcome Note from the Chair and Round of Jo Kremers is Senior Audit Manager in
Introductions the Audit Authority for EU Funds at the
Ministry of Finance in the Netherlands.
Jo Kremers, Senior Audit Manager, Audit Authority
He is certified public auditor as well as certified IT auditor.
EU Structural Funds, Central Audit Service, For the past 30 years he has been working in the Dutch
Ministry of Finance, the Netherlands Tax and Customs Administration as external auditor, fraud
9.20-10.05
investigator and internal auditor. Furthermore, he has gained
vast experience as project leader and expert in Information
Challenges and Responsibilities for Security Audits and Integrity Audits. He is lecturer, trainer and
Authorities in the Programming Period expert at The National Academy for Finance and Economics
2014-2020 in The Hague. Working as an expert in international projects,
Overview of the activities of the Managing, Certifying and he has gained notable experience in strengthening the
Audit Authorities internal control and audit function in the public sector in and
Old and new responsibilities for the Audit Authorities (candidate) EU Member States.
Jo Kremers, Senior Audit Manager, Audit Authority
EU Structural Funds, Central Audit Service,
Ministry of Finance, the Netherlands
NATAA PRAH
10.05-10.15 Head of Unit, Budget Supervision
Discussion Round
Office, Ministry of Finance,
10.15-10.45 Slovenia
Coffee Break and Networking Opportunity Nataa Prah was 11 years a Director
of the Budget Supervision Office of
10.45-11.30 the Republic of Slovenia, which is
Approach to Audits of Operations responsible for auditing all EU funds,
Building up an audit approach public internal financial control and
Using results from system audits budgetary inspection. Now she is working as a Head of
Natasha Prah, Head of Unit, Budget Supervision Unit, responsible for auditing European Funds. Working for
eight years in accountancy and statutory auditing and fifteen
Office, Ministry of Finance, Slovenia
further years in public sector auditing, she has accumulated
11.30-11.45 an impressive experience in auditing. She has been awarded
Discussion Round the title Verified Statutory Auditor (chartered accountant)
by the Slovenian Institute of Auditors as well as a Verified
11.45-12.45 State Internal Auditor (issued by CIPFA) and a Verified State
Statistical Sampling Practical Examples Auditor (issued by the Slovenian Supreme Audit Institution).
Statistical planning As a lecturer in the process of acquiring the qualification of
Sampling performance Certified Public Accountant and Verified State Internal Auditor,
Performing the tests of details on selected operations which is performed under the supervision of CIPFA, she is
Calculating sampling results responsible for two modules: Cost Accounting and Auditing
Conclusions from statistical sampling Management Performance. Nataa Prah is also a member of
Practical examples Slovenian Institute of Internal Auditors and used to be a Vice
Natasha Prah, Head of Unit, Budget Supervision President of this Institute for several years.
Office, Ministry of Finance, Slovenia

12.45-13.00
Discussion Round

13.00-14.15
Lunch Break and Networking Opportunity
Very technical issues presented in a very pleasant way.
John Nam Wong Ching, Financial Advisor,
Ministry of Economic Affairs, the Netherlands

4
14.15-15.15

System Audit I
Methodologies for (self) assessment of Management and
Control Systems of EU Structural Funds
Audit approach and techniques
Use of IT in performing a system audit
Framework of references including legal background and
international standards on auditing
Practical cases
Jo Kremers, Senior Audit Manager, Audit Authority
EU Structural Funds, Central Audit Service,
Ministry of Finance, the Netherlands
15.15-15.30
Discussion Round

15.30-16.00
Coffee Break and Networking Opportunity

16.00-17.00

System Audit II
Practical experiences in the current programming period
The importance of new essential key requirements and
assessment criteria
Annual Audit Report and Annual Opinion
Fact-findings and recommendations regarding the management
and control system
IT tools for Managing and Audit Authorities
Best practices and selected cases
Jo Kremers, Senior Audit Manager, Audit Authority
EU Structural Funds, Central Audit Service,
Ministry of Finance, the Netherlands
17.00-17.15
Discussion Round

17.15
End of Day One

At the seminar the newest information was presented and

some hot points regarding the work of a Managing Authority
were pointed out!
Maria Preventa, Executive, Managing Authority of Operational
Programmes Competitiveness and Entrepreneurship,
Ministry for Competitiveness, Greece

Much can be learned both from the top organisation of the seminar and from the
excellently prepared and skilled speakers.
Katya Sarbova, Expert on Finance Matters, Managing Authority of Operational Programme
Regional Development, Ministry of Regional Development, Bulgaria

5
PROGRAMME DAY 2
Reinforced Financial Control Requirements of
EU Funds 2014-2020
9.00-09.05

Welcome Note from the Chair JO KREMERS

Jo Kremers, Senior Audit Manager, Audit Authority
EU Structural Funds, Central Audit Service,
Ministry of Finance, the Netherlands
9.05-10.00
Annual Audit Opinion and Control Report
Putting Together the Results of System
Audits and Audits of Operations
Audit performance in 2015/2016
Implications of the chosen sampling method
Conducted system audits and audits of operations: approach
and good practices
System findings and the error rate
Analysis of the remedial actions taken
Assessment of the whole system and selection of the category
Annual opinion and annual control report
Considerations for the current programming period
Jo Kremers, Senior Audit Manager, Audit Authority
EU Structural Funds, Central Audit Service,
Ministry of Finance, the Netherlands
10.00-10.15
Discussion Round
10.15-10.45
Coffee Break and Networking Opportunity
10.45-11.30
Senior Audit Manager, Audit
Authority EU Structural Funds,
Central Audit Service,
Ministry of Finance,
the Netherlands
Jo Kremers is Senior Audit Manager in
the Audit Authority for EU Funds at the
Ministry of Finance in the Netherlands.
He is certified public auditor as well as certified IT auditor.
For the past 30 years he has been working in the Dutch
Tax and Customs Administration as external auditor, fraud
investigator and internal auditor. Furthermore, he has gained
vast experience as project leader and expert in Information
Security Audits and Integrity Audits. He is lecturer, trainer and
expert at The National Academy for Finance and Economics
in The Hague. Working as an expert in international projects,
he has gained notable experience in strengthening the
internal control and audit function in the public sector in and
(candidate) EU Member States.

On-the-Spot Checks
New instruments and techniques
Objectives and criteria
Organisation: self-assessment as a new requirement Very useful seminar! Very well presented
Ex-Ante
During implementation and very useful reference for materials for the
Practical example cases of day-to-day challenges programming period 2014-2020.
Findings
Jo Kremers, Senior Audit Manager, Audit Authority Peter Borak, Partner, KPMG, Slovakia
EU Structural Funds, Central Audit Service,
Ministry of Finance, the Netherlands
11.30-11.45
Discussion Round It was not my first time to participate in a
11.45-12.30 seminar of the European Academy for Taxes,
Implications in Case of Irregularities and Economics & Law. It was again very useful
Fraud and informative.
Activities while a case is treated as suspicion of fraud
Impact on eligibility Valeria Kozma-Blazsik, Researcher,
Project management while the investigation is ongoing Wigner Research Centre for Physics,
Deciding on the recovery Hungarian Academy of Sciences, Hungary
Criminal conviction and administrative corrections
The most important methods of detection
Jo Kremers, Senior Audit Manager, Audit Authority
EU Structural Funds, Central Audit Service,
Ministry of Finance, the Netherlands
12.30-12.45
Discussion Round

12.45-14.00
Lunch Break and Networking Opportunity
6
14.00-14.15
End of the Seminar and Handout of Certificates
ORGANISATIONAL MATTERS
Reinforced Financial Control Requirements of
EU Funds 2014-2020
Date of Event Contact
27th 28th November 2017, Berlin European Academy for Taxes, Economics & Law
At Potsdamer Platz, Entrance Leipziger Platz 9
10117 Berlin, Germany
Booking Number Phone: +49 (0)30 80 20 80 20
S-1706 MC
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The event language will be English.

Event Price Your contact persons for the programme:

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1.289,- Euro excl. German VAT (19%)
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Hand-out documents
Seminar certificate, if seminar fully attended
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Soft drinks and coffee/tea on both event days
Conference Manager
Lunch on both event days
Phone: +49 (0)30 80 20 80 21 315
Fax: +49 (0)30 80 20 80 22 259
Upon request you can receive a digital version of the seminar
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Status: July 2016