Transcript PowerPoint

PHARE 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
3
European
Commission
DG Enlargement
National Aid Coordinator – NAC
National Authorising Officer- NAO
Aid Coordination Unit
National Fund
Office of the Government of the SR
Ministry of Finance
Planning, Programming
Overall responsibility for financial
management of PHARE funds
Monitoring, Evaluation
Programme Authorising Officer PAO
Programme Authorising Officer PAO
Programme Authorising Officer PAO
CFCU
Regional Development Support
Agency
National Agency for
Development of Small and
Medium Size Enterprises
Implementing Agency
Tendering, Contracting and Payments
Implementing Agency
Tendering, Contracting, Payments,
Technical implementation
Implementing Agency
Tendering, Contracting, Payments,
Technical Implementation
Senior Programme
Officers - SPOs
Senior Programme
Officers - SPOs
Senior Programme
Officers - SPOs
Technical implementation
Technical implementation
Technical implementation
4
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
Constitution of the Slovak
Republic
SAO SR Act
No. 39/1993 Coll.
As amended
Rules for Auditing Activities
within the Supreme Audit
Office of the Slovak
Republic
Manual XY
Manual XY
SAO SR Auditing Standards
based on internationally
accepted audit. standards
INTOSAI and IFAC
Manual XY
Manual XY
etc.
7
Organisational Chart of the Supreme Audit Office of the Slovak Republic
President
Secretariat
Vice-President
Vice-President
Internal control
Secretary
Spokesman
Financial Section
Secretary
EU Funds Audit Department
Personal and Salaries Department
Section of Economic Sectors and Environment
Secretary
IT Department
Financial Department
Economic Department
Department of Non-Tax Revenues
Secretary
Financial Department
Department of Economy
Department of State Budget
Analytical Department
Training Centre in Bojnice
Section of Defence and Interior
Department of Foreign Relations
Legal and Methodical Department
Department of Transport, Postal Services and Telecommunication
Department of Agriculture
Department of Environment
Section of Transformation and Administration
Secretary
Secretary
Department of Interior
Regional Office in Banska Bystrica
Secretary
Defence Department
Department of State Offices
Department of Foreign Affaires
State Revenue department
Section of Tax and Customs
Department of State Expenditure
Department of State Property Administration
Regional Office in Kosice
Secretary
Secretary
Department of State Property Transformation
Department of State Property Administration
in Selected Sectors
Department of Social Affairs
Section of Public Consumption
Secretary
Department of Direct Taxes
Department of Healthcare
Department of Indirect Taxes
Department of Education and Science
Department of Custom Duties
Department of Culture and Mass Media
State Revenue Department
Department of State Expenditure
Department of State
Property Administration
8
2. ORGANIGRAMS OF THE
INSTITUTIONS INVOLVED
9
2.1. ORGANIGRAM OF THE NATIONAL
AID CO-ORDINATOR (NAC)
10
National Aid Co-ordinator
Mr. Pál Csáky
Deputy Prime Minister for European Integration, Human
Rights and Minorities
Section for European Affairs
Mr. Ladislav Setnický - Director General
Communication
Strategy
Department
Aid Co-ordination Unit
Department
Mr. Ivan Fecenko -Director
Pre-accession
instrument PHARE
and Transition
Facility Division
Monitoring
and Evaluation Cell
(Division)
Mr. M. Petro
Ms. K. Čajková
Ms. I. Fáberová
Ms. D Kútyová
Ms. M. Molnárová
Ms. M. Svitková
Ms. J Minarovičová
Mr. M. Orth
Mr. R. Ondrejkovič
Secretary
European Affairs
Department
Bilateral
and Multilateral
Programmes
Division
Regional Policy and
Structural Actions
Department
ISPA
and SAPARD
Division
Ms. M. Šteliarová
Ms. M. Berová
11
2.2. ORGANIGRAM OF THE NATIONAL
AUTHORISING OFFICER (NAO)
12
MINISTER
Ministerial
Office
Head of the
Office
Personnel & Org.
Aministr. Dpt
State Secretary
NAO
International Financial &
Economic Org. Dpt
General
Administration
Section
Budget Policy
Section
Public
Expenditure
Section
European
Affairs Section
Economic
Department
State Budget
Department
Non-profit
Sector
Financing
Department
IT Department
Public
Budgets
Department
Economic
Administr.
Department
Separate SubDpt for
Procurement
Public
Administr.
Employment
Financing
Dpt.
Regional
Offices
Chapters
Budgeting &
Financing Dpt
Financing of
Regional Selfgovern.
Department
Entrepreneurs
Financing Dpt
State Treasury
Project Dpt
Internal Audit Unit
Control
Section
Financial
Market Section
Taxes and
Customs
Section
Coordination of
Relations with
EU Dpt.
Internal
Control
Dpt
Capital Market
& Insur. Dpt.
Legislation &
Methodology of
Tax Administr.
National Fund
Department
Financial
Control Dpt
Bank &
Exchange
Relations Dpt.
Income Taxes
Department
Paying
Authority for
Struct. Funds
Department
Tax &
Customs
Administration
Supervision
Dpt
Department
of Total
Financial
Relations to
the EC
Budget
Financ. Control &
Internal Audit
Methodology Unit
Financial Policy
Institute
Supervision on
Special. Fin.
Market Institut.
Dpt
Indirect Taxes
Department
Property, Road
Taxes & Fees
Department
State
Supervision
Dpt.
State
Secretary
CFCU
Legislation &
Ownership
Rights Section
State Closing
Acc., Debt &
Accounting
Section
Legislation
Department
State Closing
Account Dpt.
Property &
Restitutions
Department
Accounting
Methodology
Dpt
International
Legal Relations
Dpt
State Debt
Management
Dpt
Property
Administration
Dpt
International
Tax Relations
Department
Financial control
of EC funds dept.
Customs
Department
Price
Department
13
Internal Audit Unit
Financial Control and Internal Audit
Methodology Unit
CONTROL SECTION
Internal Control Department
NATIONAL FUND
Financial Control of EC Funds
Department
BUDGET POLICY SECTION
STATE CLOSING ACCOUNT, DEBT AND
ACCOUNTING CONTROL SECTION
GENERAL ADMINISTRATION SECTION
IT Department
HEAD OF THE OFFICE
Personnel and Organizational
Department
14
National Authorizing
Officer (NAO)
Mr. Vladimír Tvaroška
Deputy NAO
Ms. Mária Kompišová
Quality Assurance
Manager
Mr. Milan Gajdoš
Head of PHARE Unit
Ms. Petra Pazerini
Ms.
Mr.
Ms.
Mr.
Mr.
Mr.
National Fund Director
Ms. Ľubica Slimáková
ISPA and
Cohesion Fund
Unit
SAPARD Unit
Certifier of
Expenditure for
ISPA/CF
Head of Accounting Unit
Ms. Lýdia Mrvová
Anna Fričová
Peter Bagin
Silvia Vyrvová
Martin Mojžiš
Juraj Okál
Ján Podhorský
15
2.3. ORGANIGRAM OF THE CENTRAL
FINANCE AND CONTRACTING UNIT (CFCU)
16
EUROPEAN AFFAIRS SECTION
National Fund
Internal Audit Unit
Financial Control and Internal Audit
Methodology Unit
CONTROL SECTION
Internal Control Department
CFCU
Financial Control of EC Funds
Department
BUDGET POLICY SECTION
STATE CLOSING ACCOUNT, DEBT AND
ACCOUNTING CONTROL SECTION
GENERAL ADMINISTRATION SECTION
IT Department
HEAD OF THE OFFICE
Personnel and Organizational
Department
17
Director
&
Programme Authorising Officer
(PAO)
Ex-Ante Approval Unit
Ms. Silvia Czuczorová
Secretaries (2)
1. Ms. Sylvia Szabóová
2. (position not yet filled)
Tendering and Contracting Unit
PM1
PM2
PM3
PM4
PM5
PM6
PM7
Project Managers (9)
1. Ms. Daniela Migrová
2. Ms. Anna Oszlányiová
3. Ms. Veronika Konická
4. Ms. Martina Galabová
5. Ms. Zuzana Olšová
6. Mr. Miroslav Papuščák
7. Ms. Tatiana Christovová
8. Mr. Boris Bujalka (external expert)
9. (position not yet filled)
Financial Unit
PM8
PM9
SFM
FMA
FM1
FM2
Senior Financial Officer
Ms. Zora Pauliková
Financial Manager Accountant
Ms. Marta Horváthová
Financial Managers (2)
1. Ms. Denisa Horváthová
2. Ms. Petra Balcová
18
2.4. ORGANIGRAM OF THE REGIONAL
DEVELOPMENT SUPPORT AGENCY (RDSA)
19
Organisational structure of the Ministry of Construction and Regional
Development
Minister
State Secretary I
Civil construction
section
Civil construction
department
Head of service office
Minister´s office
Personal office
Crisis managem.
department
Control department
Budget and financing
department
Indipen. division of
informatics
Science and
technology
department
Legislative-legal department
Internal audit unit
Economic administration
department
Housing policy section
Housing policy concept
department
Housing economy
department
Constr. products
conformity
attestation
department
State Secretary II
Indepen. division of
transformation
Regional policy
section
Regional Development
Support Agency
European integration
department
Implementation department
EU assistance management
section
Management department for
CSF
Management department for
SPD
Cohesion Fund management
and co-ordination department
720
Region. develop.
strategy department
Financial. management
department
730
Region. develop.
programmes
Agency control department
Region. develop.
management
department
Department for management
of the OP BI
Public works
department
INTERREG A management
department
20
Organisational structure of the RDSA
Regional Development Support Agency
Implementation Department
General Director - PAO
Mr. Július Slovák
Director of the Department
Mrs. Alena Šoltysová
Mrs. Alžbeta Voleková - Secretary
Mrs. Anna Polnišerová
Head of CBC Division
Mr. Juraj Krecháč
Project Manager for CBC
Financial Management Department
Mr. Valentín Magdolen
Project Manager for CBC
Director of the Department
Mrs. Dagmar Skačková, MBA,
SAO
Director of the Department
Mrs. Zuzana Andrássy
Deputy PAO
Not occupied
Mr. Peter Šucha
Control Manager for ECOSOC
Mr. Marián Méry
Project Manager for CBC
Mrs. Melinda Jančaričová
Head of JSPF Division
Mrs. Beatrix Bárányová
Project Manager for JSPF
Agency Control Department
(also ex-ante approval)
Department for Management
of the OP BI
Director of the Department
Mrs. Eva Hrčková
Mrs. Vladimíra Olléová
Mrs. Dana Dragulová
Account Administrator
Mrs. Lucia Gallová
Project Manager for JSPF
Mrs. Janka Piliarová
Payment Administrator
Mrs. Georgína Pódová
Project Manager for JSPF
Mr. Juraj Juhász
Ex-ante Controlor
Mr. Jozef Kelbel
Head of ECOSOC Division
Mrs. Lucia Kozlová - Secretary
Mrs. Vladimíra Višacká
Control Manager, JSPF+grants
grants
Mrs. Annamária Mačurová
Legal Control Manager
Mr. Tomáš Štálnik
Mrs. Andrea Rajčáková
Mrs. Silvia Fehérová
Mrs. Zuzana Nedbalová
INTERREG A
Management Department
Director of the Department
Mr. Pavel Holík
Mr. Milan Gál
Mrs. Eva Ďurišová
Mr. Ján Bicko
Mr. Peter Polyak
Mr. Radoslav Behul
Mr. František Bilčík
Control Manager for CBC
Mrs. Karin Susková - Secretary
Mr. Drahomír Rešeta
Project Manager for ECOSOC
Mr. Ján Jambrich
IT Manager
Not occupied
Mrs. Mária Idelbeková - Secretary
21
Organisation frame structure of the RDSA
Regional Development Support Agency
General Director
Secretary
Implementation
Department
(ID)
Grant Scheme
Division
PHARE
ECOSOC
Division
PHARE CBC
Division
Financial Management
Department
(FMD)
Agency Control
Department (ACD)
(also ex-ante approval)
Legal
Division
Control
Division
Department for
Management of the
OP BI
INTERREG A
Management
Department
Regional
Development
Division
Delivery
Division
Environmental
Division
22
2.5. ORGANIGRAM OF THE NATIONAL
AGENCY FOR DEVELOPMENT OF SMALL
AND MEDIUM ENTERPRISES
23
Assembly of
Representatives of
Association
Members
Supervisory
Board
3 members
Board of
Trustees
5 members
Internal Auditor
IAu
Ministry of Economy
Director
General
PAO
NADSME
Organisational Structure
Control Unit
Financial
Organisational
Unit
Secretariat
(MPR)
Programme Coordination
Unit
Financial Unit
Co-ordination
Department
IDGS
Project
Team
Financial Support
Programmes
Department
Regions and
Education
Department
Project Officer
Support Loan
Programme
Project Officer
Business
Incubators
Project Officer
Micro-loans
Programme
Project Officer
First Contact
Point for SME
Project Officer
Seed Capital Fund
INTEG Project
Team
Information and
Foreign Activities
Department
Euro Info
Centre
Economy and
Administration
Department
Assistant to
SAcO
IT Manager
Accounting
Officer
Perseus
Administration
TDGS Project Team
Other involved intermediaries
Regional Advisory and
Information Centres
Business Innovation
Centres
First Contact
Point Centres
Seed Capital
Company
participating
banks
24
Employees of NADSME (1)
Job Title
Employee’s Name
Program Authorising Officer
Majtán Juraj
Program Coordinating Officer
Pitoňák Daniel
Monitoring & Evaluation
Officer
Burianová Slávka
Project Directors
Kalužníková Darina – Tourism Development Grant Scheme
(TDGS)
Kellenbergerová Katarína – Innovation and Technology
Development Grant Scheme (INTEG)
Stráňai Karol – Industry Development Grant Scheme (IDGS)
Department Director
Poledna Juraj – Information and Foreign Activities
Team Leaders
Madara Marián – TDGS
Zachar Ľudovít – IDGS
Project Managers
Gériková Blanka – IDGS
Kedroňová Romana – INTEG
Laušová Adela – TDGS
25
Employees of NADSME (2)
Job Title
Employee’s Name
Project Managers
Masárová Ľubica – INTEG
Olha Ľubomír – IDGS
Pristašová Elena – TDGS
Žuffa Michal – INTEG
Manager of Euro Info Centre
Hipča Henrich
Executive Administrators
Draškovič Martin – IDGS
Malatincová Martina – TDGS
Martanovičová Veronika – INTEG
Project Officers
Dragúň Peter – Support Loan Programme
Masárová Ľubica – Seed Capital Fund
Opálek Maroš – Micro Loan Programme
Strešňáková Slávka – FCP network
Žuffa Michal – Business Incubators
26
Employees of NADSME (3)
Job Title
Employee’s Name
Financial Manager
Krasnohorská Vlasta
Account Administrator
Hečková Zuzana
Senior Accounting Officer
Cigánková Zuzana
Accounting Officer
Hanusová Eva
Perseus Administrator
Burzová Eva
Assistant to Senior Accounting Officer
Hochelová Lucia
Personal Manager
Vargová Barbora
Manager for Public Relations
Paštéková Beáta
IT Manager
Rabatin Radoslav
Marketing Manager
To be recruited
Financial Controller
To be recruited
27
3. CONTRACTING PROCEDURES
28
3.1. GENERAL CONTRACTING PROCEDURES
FOR SERVICES, SUPPLIES, WORKS
29
CONTRACTING PROCEDURES
DIVISION 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
30
Procedure
PHARE
Activity
1. Preparation of
technical
Specification (TS),
Terms of
Reference (TOR)
Beneficiary under the supervision
of the IA
Findings
and//or
necessary
measures:
Ensure sufficient resources for well
prepared
documentation
–
allocation of necessary funding by
the Government and/or other
donors.
ACU is involved in procedure 2 and 3 to ensure of quality control and approval of ToR
(Twinning light)
2. Quality control
of TS and TOR
IA/CFCU
The co-ordination and quality review of procurement activities will be strengthened
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
will be covered from the financial sources of final beneficiary.
3. Approval of TS,
TOR
After EDIS responsibility of PAO
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.
31
Procedure
PHARE
Activity
4. Publication of
Global and
individual
Contract Forecast
IAs/CFCU
The global and individual contract forecasts and procurement notices will be electronically
announced to the EC under conditions of the Practical Guide to procedures financed from
the General Budget of the European Communities in the context of external actions under
decentralised ex-post management (Practical Guide ex-post) and published on the website
of the Ministry of Finance of the SR and on IAs own website.
5. Preparation of
Tender Dossier
(TD)
IA/CFCU
According to the Practical Guide ex-post rules.
6. Quality control
of TD
IA/CFCU
The quality control is in full responsibility of IAs and PAOs supported by experts from Exante units and on the spot review will be performed by the experts from Unit for Public
Procurement Supervision
7. Approval of TD
and Procurement
Notice (PN)
IACFCU
The procedures will be applied in accordance with the Practical Guide ex-post. No approval
of the EC is required in ex-post management. IAs and CFCU will send a letter of invitation
to tender accompanied by the tender dossier which has the content proposed in Practical
Guide ex-post (type of contract, tender evaluation criteria, etc.) only to shortlisted
candidates.
8. Publication of
PN
See point 4.
See point 4.
9. Appointment of
members of the
Tender Evaluation
Committee (TEC)
Contracting Authority (usually PAO)
The Evaluation Committee (ie, the Chairman, the Secretary and the voting members) must
be nominated on a personal basis by the PAO (Contracting Authority). The participation of
any observers must be authorised individually by the Contracting Authority.
32
Procedure
PHARE
Activity
10. Nomination of
the Chairman and
secretary of the
TEC
Responsibility
of
Contracting
Authority normally by the PAO.
This procedure shall secure that the procurement rules are fully respected and the
evaluation is done professionally. The decision 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.
11. Approval of the
TEC and TER
PAO
The non-voting NF observer (taking over to certain extent the tasks of the EC Delegation
observer) is invited to every EU public procurement evaluation session. When the nonvoting NF observer detects any error in the evaluation procedure he/she tries to solve on
the spot – includes every observation in the report to the PAO. Whatever decision will
be taken, it is reported to the PAO and the NAO/NAC by the NF observer.
The PAO after careful consideration –according to the “four eyes principle” – of the TER
will decide upon the approval of the TER. If an irregularity is detected by the NF observer,
the report will ask the PAO to respect the relevant procedures for this eventuality.
12. Preparation
and submission of
the draft contract
(together with the
TER)
Prepared by the Beneficiary,
controlled by the IA, forwarded to
the PAO for approval.
If the procurement procedure was held according to the PRAG rules, Contracting
Authority (usually the PAO) should sign the contract.
33
Procedure
PHARE
Activity
13. Contract
signature
PAO/Beneficiary/Contractor
Signed by all parties
14. Publication of
the Contract
award notice and
Notification of
unsuccessful
tenderers
See point 4.
IAs/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
Publication of Annual Work Programme
Responsible for
Implementation
IA, EC
Preparation of documentation for Call for Proposals
IA, (TA), SPO
Endorsement of documentation for Call for Proposals
MC
Launching of the Call for Proposals
IA
Creation of EvC, Selection of Assessors
IA
Answering the enquiries from APP
IA
Endorsement of EvC composition
MC
Nomination of EvC assessors
PAO
Opening of applications
EvC
Assessment of administrative compliance and eligibility
EvC
Assessment of technical and financial quality
EvC
Conclusion of the evaluation
EvC
Approval of the EvC recommendations
IA, PAO
Information on the list of grants awarded
MC, EC
Procedure
37
Procedure
Responsible for
Implementation
Check level of financial commitment
IA
Approval/or rejection letters to APP
(After reception of the letter of approval the applicant will automatically become
BEN)
IA
Contract preparation
IA
Contract signature
PAO, BEN
Publicising the award of grants
IA, EC
Training of BEN on financial matters
IA
Training of BEN on procedures of implementation
IA
Establishing direct contact with BEN by e-mail, fax, tel.
IA, BEN
Managing monitoring activities
IA
Managing contract amendments
IA
Processing of the requests for payment
IA
Archiving of files
IA
38
Evaluation of grant scheme
Responsible for
Implementation
IA, SPO
Preparation of the Final Report of the grant scheme
IA, SPO
Signature of the Final Report of the grant scheme
PAO
Endorsement of the Final Report of the grant scheme
MC
Procedure
39
3.3. CONTRACTING PROCEDURES FOR
TWINNING
40
GUIDANCE ON TWINNING IN RELATION TO
EDIS IN SR (1)
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 (2)
• 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 (3)
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 (4)
• 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 (5)
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
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
SELECTION
•
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.
47
PREPARATION OF THE COVENANT (1)
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
48
PREPARATION OF THE COVENANT (2)
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
49
PAYMENT PROCEDURE OF THE TWINNING PROJECTS
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.
50
PAYMENT PROCEDURE OF THE TWINNING PROJECTS
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
51
REPORTING
The twinning partners are obliged to submit Quarterly Financial Reports to the
CFCU, signed by both Project Leaders
• 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
52
MODIFICATIONS OF THE COVENANT
• 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
53
PRIVATE SECTOR INPUT
Directly contracted by the CFCU
Twinning Projects”
in compliance with valid “Manual on
• 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
54
GUIDANCE ON TWINNING LIGHT IN
RELATION TO EDIS IN SR (1)
National Aid Coordinator (NAC)
• Organisation of
monitoring;
twinning light projects programming, preparation and
• 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.
55
GUIDANCE ON TWINNING LIGHT IN
RELATION TO EDIS IN SR (2)
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.
56
GUIDANCE ON TWINNING LIGHT IN
RELATION TO EDIS IN SR (3)
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;
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 cofinancing 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
Reporting
National
Fund
- On spent and available PHARE
funds to the EU
(Contains summarized data of the
NF and the IAs)
(Recording is made by programmes in
SKK and EUR)
- 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)
Implementing
Agencies
- 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
75
PERIODICAL RECONCILIATIONS BETWEEN
THE NATIONAL FUND AND THE PHARE
IMPLEMENTING AGENCIES
Frequency
Reconciliation of
monthly
quarterly
using of PHARE funds transferred from NF to
IAs/CFCU according to FM

commitments resulted from irregularities

contracted amounts from EU commitments declared
in Financial Memoranda by programmes
data from Perseus registered at the NF PHARE Unit
with accounting data registered at the NF Accounting
Unit


76
Flow of Accounting Documents
Ministry of Finance
of the SR
National fund
PHARE Unit
applications
payment orders
bank statements
data on debts
irregularities reports
Accounting Unit
complex
processing of
accounting
agenda
outlines on
drawing for
reconciliation
Implementation
Agency
monthly analytical
balance sheets
data on debts
irregularities reports
methodological
regulations
outlines on drawing for
reconciliation
Department of State Closing
Account, Debt and
Accounting, MF SR
quarterly balance sheets
annual outlines on drawing
Outputs
Inputs
77
ACCOUNTING PROCEDURE
source
document
from
PHARE
Unit
Head of AU
forwarding
Accountant (1)
Accountant (2)
book-keeping
deputation
Head of AU
control
Accountants
(1) (2)
filing
78
analytical registry level
general ledger level
STRUCTURE OF ACCOUNTING SOFTWARE
General ledger
sub-system
„Claims”
analytical registry
„Bank”
analytical registry
„Commitments”
analytical registry
documents on
claims
documents on
commitments
documents on
banking
79
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
MONITORING (1)
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.
82
MONITORING (2)
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
PHARE MONITORING COMMITTEES
Joint Monitoring
Committee
ISPA
Monitoring
Committee
SMSC
SMSC
SMSC
SMSC
Civil Society
Justice and
Home Affairs
Internal Market
Development
Economic and
Social Cohesion
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
SAPARD
Monitoring
Committee
SM/ MM
SM/ MM
84
EVALUATION (1)
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)
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
INTERNAL AUDIT UNITS (1)
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)
89
INTERNAL AUDIT UNITS (2)
• 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.
90
RESPONSIBILITIES OF THE INTERNAL
AUDITORS
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.
91
INTERNAL AUDIT UNIT OF THE MoFSR
Mr. Ľubomír Šidelský - Director of the Unit
Mr. Ivan Zoborský - assistant to the Director
Mr. Peter Pado - internal auditor
Ms. Helena Viková - internal auditor
Ms. Lýdia Oulehlová - internal auditor
Ms. Marta Bullová - internal auditor
Mr. Jozef Laclavík - internal auditor
Ms. Darina Velická - internal auditor
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 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
RECENT DEVELOPMENTS IN THE FIELD OF PUBLIC
INTERNAL FINANCIAL CONTROL
• 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 - 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
Monika Šimoničová
Soňa Tyková
Štefan Forgáč
Janka Bieliková
Zlatica Dittrichová
Mária Potočanová
Oľga Radová
Jozef Kotrý
Gabriela Izáková
Ivan Porubský
Andrea Huťková
Marian Vagovič
98
FINANCIAL CONTROL OF EU FUNDS DEPARTMENT
Helena Oswaldová, Director of the Department
Viera Rumanková
Sylvia Glovacká
Katarína Jančálková
Daniela Jovanovičová
Martina Latková
Eduard Szittay
Daniel Chudina
Vladimír Guľa
Margita Bohumelová
Dáša Válová
Barbora Kmecová
František Molnár
Jaroslav Pápay
Ján Repka
Vladimír Letenay
Pavol Schneider
Alena Feketíková
Miroslav Danek
99
8. IMPLEMENTATION OF THE
ROADMAP STAGES
100
STAGE I. – GAP ASSESSMENT
• 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
101
STAGE II. – GAP PLUGGING
• 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
102
STAGE II. – GAP PLUGGING
• 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
103
STAGE III. – COMPLIANCE ASSESSMENT
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
104
9. PROCUREMENT-TRANSITION
FROM PRAG TO EU DIRECTIVES
105
GENERAL LEGISLATION FOR PHARE
• 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
106
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).
107
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.
108
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
109
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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THANK YOU FOR YOUR
ATTENTION