4th European Summer Academy

FINANCIAL CONTROL OF EU FUNDS

Brochure
27th June – 1st July 2011
Berlin, Germany
4th European Summer Academy
Financial Control of EU Funds
The 4th European Summer Academy focuses again on the most problematic financial control issues of the European Structural Funds. The newly introduced practical
workshops in the afternoon sessions enable you to deepen your practical skills on financial control activities. You will go gradually through the entire process of
financial control and audit. By participating in the practical workshops on the most difficult areas and topics, you will receive not only a unique opportunity to learn
intensively, but also to review and exercise your capabilities of financial control and auditing of EU Funds. After every intensive training module, you will have to test
your know-how by participating in knowledge checks that will take place at the end of every training day. Based on successful participation at the Academy and on
passed daily knowledge checks, you will be awarded a unique diploma of the European Academy for Taxes, Economics & Law at the end of the European Summer
Academy.

The programme of this five-day-event provides detailed and compact information on relevant topics such as first level control, administrative verifications, on-the-
spot checks, system audit, sampling, assessment of the management and control system, eligibility of expenditures, state aid and public procurement rules, risk
assessment, use of simplified cost options, accounting system design, dealing with auditors as well as financial control activities undertaken by the Certifying
Authorities and the European Court of Auditors. In the workshops, you will have to work in small groups on a practical cases and exercises. The workshop facilitator
will be available to answer your questions and will give guidance and suggestions in case of uncertainties.

Target Group
• Public officials working in
- Managing Authorities

- Certifying Authorities

- Audit Authorities

- Intermediate Bodies of programmes of the current programming period 2007-2013

• Certified public accountants and public auditors responsible for conducting and reporting on audits performed in accordance with the regulations
(EC) No. 1828/2006, 1083/2006, 1080/2006

• Specialised audit consultancies

Training Modules
Day 1 Day 2 Day 3 Day 4 Day 5

Module 1 Module 2 Module 3 Module 4 Module 5

Reinforced Financial Administrative Verifications Eligibility of Expenditure - ECA´s Approach to Upgrade the Financial
Control Requirements for and On-the-Spot Checks Minimise the Irregularities the Audit of Cohesion Control Activities of the
Audit Authorities and Recoveries Expenditure Certifying Authority

Improve the Performance Specific Areas of Ensure Compliance of Investing in Compliance How Shall Certifying
of Management and Verification European Structural – Spend Now, Don’t Pay Authority Deal with
Control Systems Audit Funds with State Aid Rules Later Auditors

Self- and Independent Optimise Your Approach to Make Greater Use of Design MIS/Accounting
Assessment of the Manage- Audits of Operations Simplified Cost Options System for Project and
ment and Control System Grant Aid Reporting

Improve the Sampling Exercise the Principles for

Methods and Evaluation Cost Option Calculations on Diploma of the
of Sampling Results Intangible Projects of ERDF European Academy for
Taxes, Economics & Law

Workshop: Workshop: Workshop: European

Summer Academy
“Financial Control of EU
Practice of the Audit First Level Public Funds”
Authority Control Procurement

End of the European

Knowledge Check Knowledge Check Knowledge Check Knowledge Check Summer Academy
„Financial Control of EU
Funds 2011“

Sightseeing Tour Guided Tour of the

of Berlin German Parliament
Building
Background
Strong financial management of EU Funds is crucial to ensure that all European funding resources are spent properly and efficiently. Building assurance of proper
use of public money is an area of shared management between the Commission and the Member States. In the Member States, the bodies responsible for the
implementation of structural measures need to ensure that the management and control systems work efficiently and the European resources are spent correctly.
Due to increased European audit requirements, national authorities have to meet the challenges of stronger financial controls and to carry out the respective audits.
The irregularities discovered by the European Commission or the European Court of Auditors can have serious consequences and lead to repayment and therefore
must be avoided.

Your Benefit
• Become familiar with EU legislation relevant to financial control of EU Funds and the requirements for the involved authorities

• Increase the efficiency of your work by implementing the latest methods, trends and analyses in financial control of EU Funds

• Enhance your financial control skills by participating in practical workshops

• Improve your financial control know-how and thus strengthen your expertise in this field

• Work on case studies and get a lot of practical advice for your day-to-day work

• Discuss your financial control challenges and experiences with our qualified speakers

• Build networks with colleagues from all across Europe and exchange your know-how

• Measure your knowledge in a special knowledge check and receive a unique diploma

“Very interesting and useful course with the opportunity to share experiences with many European colleagues”
Ministry of Environment, Directorate Cohesion Policy, Bulgaria

Programme Day 1, 27th June 2011
Module 1 Workshop
8.30-9.00 14.00-15.00
Registration and Hand-Out of Training Material Case Studies from the Practice of the Audit
9.00-9.30 Authority
Welcome Note and Round of Introductions • Introduction
• Practical exercise
9.30-10.30 Jo Kremers, Senior Audit Manager, Audit Authority of EU Funds,
Reinforced Financial Control Requirements for Central Audit Services, Ministry of Finance, The Netherlands
Audit Authorities Participants will have one hour to work on a practical exercise.
• Financial control activities of Managing, Certifying and Audit Authorities The exercise can be done in small groups. The workshop facilitator
• Increased tasks and requirements of Audit Authority will be available to answer questions and will give guidance and
• Framework of reference and International Audit Standards suggestions in case of uncertainties.
Jo Kremers, Senior Audit Manager, Audit Authority of EU Funds,
Central Audit Services, Ministry of Finance, The Netherlands
15.00-15.30
10.30-11.00 Feedback and Discussion
Coffee Break Each group will present the outcome of its work and propose a
solution.
11.00-12.00 All groups will be given feedback from the workshop facilitator.
Improve the Performance of Management and
Control Systems Audit
• Methodological framework
15.30-16.00
• Key requirements and assessment criteria
Coffee Break
• Assessment procedure
• Reaching overall conclusion
16.00-16.45
• Reporting results
• Findings and recommendations Knowledge Check
Mariliis Männik-Sepp, Head of Audit Unit, Financial Control Department,
Ministry of Finance, Estonia Evening
Sightseeing Tour of Berlin
12.00-12.45
Avoid Deficiencies by Self-Assessment and
Independent Assessment of the Management
and Control System
• SAT Tool
• Relationship between self-assessment and independent assessment
Jo Kremers, Senior Audit Manager, Audit Authority of EU Funds,
Central Audit Services, Ministry of Finance, The Netherlands

12.45-14.00
Lunch Break
Programme Day 2, 28th June 2011
Module 2 Workshop
9.00-9.45 13.30-14.30
Enhance the First Level Control Activities: First Level Control
Administrative Verifications and On-the-Spot Checks • Introduction
• How to develop a methodical approach to verifications? • Practical exercises
• How to develop checklists as aid to examine key areas of verification?
Amarjit S. Narain, First Level Controller Approbation Officer
• How to keep an audit trail of verifications?
• How to effectively follow up findings and manage risks? and Member of ERDF Managing Authority, Department for
Communities and Local Government, United Kingdom
9.45-10.30
Specific Areas of Verification Tomáš Novotný, Director of Regional Operational Programme
• Key regulatory requirements Central Bohemia, Regional Council Office of the Central
• Key areas in each topic for verification Bohemia, Czech Republic
• Lessons learned from previous ERDF rounds
Amarjit S. Narain, First Level Controller Approbation Officer and Participants will have one hour to work on a practical exercise.
Member of ERDF Managing Authority, Department for Communities The exercise can be done in small groups. The workshop facilitator
and Local Government, United Kingdom will be available to answer questions and will give guidance and
suggestions in case of uncertainties.
10.30-11.00
Coffee Break 14.30-15.00
Feedback and Discussion
11.00-12.15 Each group will present the outcome of its work and propose a
Statistical Sampling for Audits of Operations solution.
• Statistical and non-statistical sampling All groups will be given feedback from the workshop facilitator.
• Requirements and audit parameters
• Risk in sampling
• Monetary unit sampling
• Expressing assurance and evaluating the results 15.00-15.30
• Misstatement and systemic errors Coffee Break

Mart Pechter, Auditor, Financial Control Department,
15.30-16.15
Ministry of Finance, Estonia
Knowledge Check
12.15-13.30
Lunch Break





“How to meet the European requirements”

Central Project Management Agency for Structural Funds, Acting Deputy Head, Lithuania



Programme Day 3, 29th June 2011
Module 3
Module 3 Workshop
Workshop
9.00-10.00 13.30-14.30
Eligibility of Expenditure – Public Procurement
Minimise the Irregularities and Recoveries • Introduction
• Eligibility - legislative background • Practical exercise
• National eligibility rules Declan Wylde, Finance Director, Railway Procurement Agency,
• Basic principles Ireland
• Eligibility of match funding contributions, public and private
• Capital expenditure Participants will have one hour to work on a practical exercise.
• Revenue expenditure The exercise can be done in small groups. The workshop facilitator
• Some case studies will be available to answer questions and will give guidance and
Garry White, Senior Policy Advisor, Department for Communities suggestions in case of uncertainties.
and Local Government, United Kingdom
14.30-15.00
10.00-10.30 Feedback and Discussion
Coffee Break Each group will present the outcome of its work and propose a
solution.
10.30-12.00 All groups will be given feedback from the workshop facilitator.
Ensure Compliance of European Structural Funds
with State Aid Rules
• What is state aid? 15.00-15.30
• Why do state aid rules matter to European Structural Funds? Coffee Break
• Why do issues arise?
• How can state aid be given compliantly? 15.30-16.15
• How are Structural Funds in UK given compliantly?
Knowledge Check
Dr. Stephen Martin, Senior State Aid Adviser, Scottish Government,
United Kingdom
Evening
12.00-13.30
Lunch Break Guided Tour of the German Parliament Building


“New important information and excellent trainers”
Ministry of Transport, Unit Head of Payment and Control Unit, Czech Republic











Programme Day 4, 30th June 2011
Module 4
9.00-10.00 14.00-15.00
European Court of Auditors’ Approach to the Exercise the Principles for Cost Option
Audit of Cohesion Expenditure Calculations on Intangible Projects of ERDF
• The Statement of Assurance (DAS) and DAS audit methodology • Risk analysis and the case of indirect costs
• Auditing Cohesion expenditures: findings from the latest DAS • Difficulties faced with the “real cost” principle
• Looking forward: audit work planned for the next DAS • Simplified cost options
Martin Weber, Head of Audit Unit ERDF, Transport and Energy, • Indirect costs declared on a flat rate basis
European Court of Auditors • Standard scales of unit costs
• Lump sums
10.00-10.30 • Alternative options
Coffee Break • Project examples under additional requirements
Luis Pereira dos Santos, Chief Auditor Executive of
10.30-11.30 Operational Programme of Territory Improvement
Investing in Compliance – (2007-2013 ERDF CF), Portugal
Spend Now, Don’t Pay Later 15.00-15.30
• High error rates – paying the cost Coffee Break
• Building an effective Risk Management System
• Analysing and assessing current performance 15.30-16.15
• Identifying key risks and developing a mitigation strategy
• Applying lessons learnt from 2000-2006 and current programmes
Knowledge Check
Barry North, Compliance Team Lead, ERDF Closure Division,
Department of Communities and Local Government, United Kingdom

11.30-12.30
Make Greater Use of Simplified Cost Options
• Types of cost options
• Key requirements and differences “Very educating and useful tool for my job as an auditor”
• Considerations for programme management and beneficiaries Auditor in Special Service Health and Social Solidarity in Greece
• Experiences with the implementation
Dorota Ptak-Kroustalis, Policy Officer, ESF and Cohesion Policy
Development, Analysis and Coordination, DG Employment,
Social Affairs and Inclusion, European Commission

12.30-14.00
Lunch Break








Programme Day 5, 1st July 2011
Module 5
9.00-9.45 13.30-14.30
Upgrade the Financial Control Activities of the

Certifying Authority Award of Diploma of the
• What the regulations say the CA does? European Academy for Taxes, Economics & Law
• What the CA should/should not do?
• CA as last in the chain and the MA relies on then
• What should be the role of the CA in the future? European Summer Academy
• Problems and issues faced by the CA “Financial Control of EU Funds”

9.45-10.30
How Shall the Certifying Authority Deal with Auditors
• What are the auditors looking for? 14.30
• How to you deal with them – Do´s and Dont´s End of the 4th European Summer Academy
• The future of auditing - moving from invoices to outputs „Financial Control of EU Funds“
Graeme D. Watson, Head of Certifying Authority, European Structural
Funds Division, Scottish Government, United Kingdom

10.30-11.00
Coffee Break

11.00-12.00
Design Management Information System for Funding

Administration
• What are the indicators for successful funding administration
• What are the characteristics of an effective MIS
• Planning and designing the MIS and the administration
• What are the key operational requirements for effective funding
administration
Audrey Keogh, Financial Controller, Railway Procurement Agency,
Ireland

12.00-13.30
Lunch Break











Speakers
JO KREMERS
Senior Audit Manager, Audit Authority EU Funds, Central Audit Services, 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 auditor, fiscal 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 candidate
countries and EU Member States.

MARILIIS MÄNNIK-SEPP
Head of Audit Unit, Financial Control Department, Ministry of Finance, Estonia
Mariliis Männik-Sepp is Head of the Audit Unit since 2005 and has been working in the Financial Control Department of the Ministry of Finance
since 2003. The audit unit is responsible for auditing ministries and state agencies. In addition, it serves as audit authority for EU Structural Funds
and undertakes internal audit quality assessments. As Head of the Unit, Mariliis Männik-Sepp is involved in administration of the audit work within
the unit; risk assessment and composing annual audit work schedules and audit strategies; performing audits and conducting audit supervision;
composing annual control reports, opinions, annual summaries; training and advising internal auditors; organizing the work of audit workgroups
workshops; drawing up audit manuals, methodologies and audit procedures and in participating in the formulation of internal audit related legislation
in Estonia.

AMARJIT S. NARAIN
First Level Controller Approbation Officer and Member of ERDF Managing Authority for England, Department for Communities and Local
Government, United Kingdom
Amarjit S. Narain has been working on the management of ERDF 2007-2013 programme since 2007. He played a key role in setting up of the
management and control systems and getting them approved by the European Commission. Currently he is also responsible for the confirmation
of first level Controller for INTERREG Programmes and conduction quality assurance checks of first level controllers work on three programmes.
Before joining the ERDF management, he worked on managing public finances and on delivering major regeneration and housing projects by the
Central Government in partnership with local government.

TOMÁŠ NOVOTNÝ
Director of Regional Operational Programme Central Bohemia, Regional Council Office of the Central Bohemia, Czech Republic
Tomáš Novotný is an economist, lawyer and director of the Regional Operational Programme for Central Bohemia. Prior to becoming the director in
2009, he was a member of an international team of experts for EU Funds who advised the Ministry of Trade of Romania. He gathered his extensive
experience on EU Funds as Deputy Minister responsible for EU Funds at the Ministry of Environment (in the period 2002-2006) and as Deputy
Director responsible for ISPA at the State Environmental Fund (in the period 2000-2002).
Speakers
GARRY WHITE
Senior Policy Advisor, Department for Communities and Local Government, United Kingdom
Garry White is Senior European Policy Adviser at the Depart¬ment for Communities and Local Government (DCLG) and working in European
policy at DCLG (ERDF Managing Authority) for over 15 years. He was representing the DCLG at negotiations with EC on future regulations and
fu¬ture co-operation programmes. Among Garry’s specific tasks in developing 2007-13 Operational Programmes are in particular chairing subgroup
devising guidance and indicators for ERDF programmes, drafting Implementing Provisions, covering admi¬nistration, monitoring, evaluation,
financial control, audit etc to apply to all ERDF programmes. His responsibilities also include drawing up the national rules on eligible expenditure
for En¬glish 2007-13 ERDF programmes and overseeing the audit and financial control process covering the 2000-06 programmes, including
advising on responses to the EC. Since December 2008 Garry has been a member of the Independent Group of Experts on Simplification, working
with the Commission and other Member State experts in considering ways of simplifying the Structural and Cohesion Fund processes to help
tackle the economic crisis.

DR. STEPHEN MARTIN

Senior State Aid Adviser, Scottish Government, United Kingdom
Dr. Stephen Martin has worked for the Scottish Government for 6 years and has been in the position of Senior Sate Adviser for nearly two years.
He started his professional career in the Government as an Executive disbursing R&D funding to businesses. Before moving to his current position
of Senior State Aid Adviser within the Scottish Government State Aid Unit, he was a policy adviser in the part of Government dealing with the
sponsorship of the economic development agencies Scottish Enterprise and Highlands&Islands Enterprise.

DECLAN WYLDE
Finance Director, Railway Procurement Agency, Ireland (invited)
Declan Wylde has worked in the group responsible for the planning, approvals and implementation of the Dublin Light Rail System since 1996.
The Dublin Light Rail System opened in 2004. In the early 1990’s he worked with Du Pont de Nemour Finance and subsequently with Irish Rail
in their operations and infrastructure groups. Declan Wylde attended the Business Graduate Trinity College Dublin and additionally obtained a
professional accounting qualification.

MARTIN WEBER
Head of Audit Unit ERDF, Transport and Energy, European Court of Auditors
Martin Weber is Head of Unit ERDF/CF, Transport and Energy of the European Court of Auditors since January 2010. His unit is responsible for
carrying out financial and compliance audits of Cohesion expenditure in the context of the annual Statement of Assurance. Prior to this position,
he worked as Head of the Cabinets of the Members of the Court Henri Grethen (2007-2010) and François Colling (2002-2007). Before joining the
Court in 1999, Martin Weber worked as Senior Consultant at consultancy companies and at the Rutgers University. He holds a MA in Economics
and a BSc in Business Administration.
Speakers
BARRY NORTH
Compliance Team Lead, ERDF Closure Division, Department for Communities and Local Government, United Kingdom
Barry North has 35 years of experience in risk management within the private and government sector. He was appointed Assistant Director for
ERDF Closure for all the English Regions in 2008. England is making good progress towards the closure of its 2000-2006 ERDF programmes
with the closure of its first programme in January 2011. Prior to this appointment, Barry North was Head of ERDF & ESF Programmes for the East
Midlands Region of the UK for four years.

DOROTA PTAK-KROUSTALIS
Policy Officer, ESF and Cohesion Policy Development, Analysis and Coordination, DG Employment, Social Affairs and Inclusion, European
Commission
Dorota Ptak-Kroustalis has professional experience in the field of European Integration, Education and International Cooperation. She is involved
in ESF legislation and policy since 2008. After joining the European Commission in 2005, she initially worked in the ESF Audit Unit (2005-2008).
Dorota Ptak-Kroustalis graduated in European Studies and Management in Germany and France.

LUIS PEREIRA DOS SANTOS

Head of Internal Audit Department, Operational Programme of Territory Improvement (2007-2013 ERDF/CF), Portugal
Senior Luis Pereira dos Santos is Chief Auditor Executive of the ERDF & CF Portuguese Infrastructure Operational Programme. He has coordinated
the task force to build-up the internal control set-up including the IT supporting system. He was engaged in internal control benchmark activities
for the current programming period. Luis Pereira dos Santos worked as national expert auditor at the European Commission (DG Regional Policy)
in 2003, carrying out ERDF and Cohesion Fund audits in Spain, Greece, Cyprus and Latvia. Before joining the Commission, he was Director of
Audit and Control (CAE) for the Portuguese ERDF and Cohesion Fund Paying Authority. In this position he was responsible for the development
and management of the internal control and audit system for the past programming period as well as for certifying the regularity of ERDF and
Cohesion Fund declarations of expenditure to the EC. During this period he represented the Portuguese Paying Authority in internal INTERREG
control forums and networks.

GRAEME D. WATSON
Head of Certifying Authority, European Structural Funds Division, Scottish Government, United Kingdom
Graeme Watson has been Head of the Certifying Authority for Scotland for the past 5 years. He is a qualified Chartered Accountant and Auditor.
Before joining the Scottish Government, Graeme Watson worked in a private sector audit and accountancy firm as well as in a multinational
company as an accountant. After moving into the Scottish Government, he was initially involved in a role working to develop companies based in
Scotland, then took over the role of engaging with the Financial Services sector and finally took on the role of Head of the Certifying Authority for
Scotland.

AUDREY KEOGH
Financial Controller, Railway Procurement Agency, Ireland (invited)
4th European Summer Academy: Financial Control of EU Funds
Organisational Matters
Booking Number
K-89
Date of Event
27th June – 1st July 2011
Event Language
The event language will be English.
Event Price for
Public Administration and Court of Audit Officials
3900,- Euro
Event Price for other Organisations
4900,- Euro
All prices excl. German VAT(19%)
The above price covers the following:
• Training material documents printed
• Training material digital version
• Soft drinks and coffee/tea on all five days
• Lunch on all five days
• „Get-together“-reception at the end of day 1
• Sightseeing tour of Berlin
• Guided tour of the German Parliament Building
(Programme is subject to alterations)
Event Location
Maritim Hotel Berlin
Stauffenbergstraße 26
10785 Berlin, Germany
Phone: +49 (0)30 2033 4410 (Booking)
Fax: +49 (0)30 2033 4092 (Booking)
E-mail: info.ber@maritim.de
Internet: www.maritim.de
Room Reservation
Please contact the hotel directly and refer to the “European Academy for Taxes, Economics & Law”
in order to benefit from a limited room contingent at a special price. Please book as soon as possible.
Of course you can always look for an alternative hotel accommodation.
bOOKING
Contact
Fax: +49 (0)30 802080-250
European Academy for Taxes,
Economics & Law E-mail: booking@euroacad.eu
Hausvogteiplatz 13, 10117 Berlin, Germany Phone: +49 (0)30 802080-230
Phone: +49 (0)30 802080-234 For online booking please visit www.euroacad.eu
Fax: +49 (0)30 802080-250
E-Mail: info@euroacad.eu
Internet: www.euroacad.eu
Contact for the Programme
Regina Lüning, M. Sc. econ.
Head of Marketing & Sales
Phone: +49 (0)30 802080-246
Fax: +49 (0)30 802080-250
E-mail: regina.luening@euroacad.eu
FAXBOOKING eVENTNumber K-89 (PR) DAte: 27th June – 1st July 2011

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“Financial Control of EU Funds”

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Last name Last name Hausvogteiplatz 13
Department Department 10117 Berlin / Germany

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