28th conference of directors of paying agencies namur, 27 to 29 october 2010 belgian organisation...
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28th Conference of Directors of Paying agencies
Namur, 27 to 29 October 2010
Belgian organisation and introduction to Workshop 1 organised by the Walloon Paying Agency :
« Financial systems used by the Paying Agencies »
27 October 2010 2
Introduction
1. Presentation of the Walloon paying agency
2. Walloon Paying Agency Agreement : accreditation criterias
3. Payment and recovery procedures
4. Re-engineering of the Paying agency financial data processing
5. Introduction to Workshop 1
Content of the presentation
• « BIRB » (« Belgian Intervention and Refund Board »)
• « Flemish PA »
• « Walloon PA »
==> Belgian Coordinating body
Introduction : 3 Paying agencies in Belgium
27 October 2010 4
1. Presentation of the Walloon Paying Agency
27 October 2010 5
Organisational chart
27 October 2010 6
2. Walloon Paying Agency Agreement : Accreditation criteria
27 October 2010 7
2.1. Internal environment
• Organisational structure which provides a clearly separation of the three functions : authorization-control, execution of payments and accounting
• Human-resources management• Tasks delegation with written protocols (except
for payments)
27 October 2010 8
2.2. Control activities
• Procedures for authorizing claims• Procedures for payment• Procedures for accounting• Procedures for debts• Audit trail
27 October 2010 9
2.3. Information and communication
• Ensure the communication to the Commission (monthly, quarterly and annual declarations …)
• Information systems security (international standards ISO …)
27 October 2010 10
2.4. Monitoring
• Ongoing monitoring via internal control activities• Separate evaluations via an internal audit service
3. Payment and recovery procedures
27 October 2010 12
3.1. Payments and recovery figures• Number of « registrations » in X-Table : 128.535• EAGF « net payments » : 16/10/2008 to 15/10/2009
72%
18%
10%0% Single Payment Scheme
: 242.017.291,81 €
Suckler-Cow Premium :62.269.270,93 €
Sugar RestructuringFund : 35.407.165,11 €
Other direct "netpayments" :1.111.798,40 €
27 October 2010 13
• EAFRD « net payments » : 16/10/2008 to 15/10/2009
44,00%
56,00%
EAFRD part :26.146.625,36 €
Regional part :33.282.774,63 €
27 October 2010 14
Belgium 15.422Luxemburg 115France 142Germany 4Italy 1The Netherlands 1TOTAL 15.685languages: 14.757 french, 787 german and 141 dutch
• The origin of the applicants
27 October 2010 15
• Recoveries
- Amount recoveries in 2009 : 318.598,97 € - 44% compensations with payments and 56%
reimbursements- 700 applicants assign their payments to creditors
27 October 2010 16
Technical services :
Calculation, control and authorization
“SYSTEME GENERAL DE PAIEMENT” ("SGP):
Data exchange interface
“AXI-FINANCE” :
Accounting software
X- TABLE
T104
Debtors ledger
DATA ENTRY FOR PAYMENTS AND X-TABLE
ACCOUNTING CONFIRMATION OF PAYMENTS AND RECOVERIES
REPORTING TO EUROPEAN COMMISSION
3.2. Payments - Separation of the three payment functions
27 October 2010 17
The execution of these tasks needs : Accounting programme of general company type
(double-entry "debit/credit" accounting) Agreement with the bank for on line payment transfer
orders Credit line : 350.000.000 €
27 October 2010 18
3.3. Recovery procedure - Debtors management
Technical Services Accounting Service
•Formal notification to the debtors
•Sending of the irregularity to the « Système général de payement »
(negative lines of premium)
•Booking of the irregularity in « AXI »
•Follow up of the debtors : reminders (calculation of the amount of interests), contacts
with lawyers
•Compensations
4. Re-engineering of the PA financial data processing
27 October 2010 20
4.1. Current PA Financial data processing
• “AXI-FINANCE” Accounting software• “Système général de paiement” (“SGP”)
General system of payments• “TDC” (“Tableau des Croix”) X-Table
27 October 2010 21
4.2. Disadvantages of the current PA financial data processing
• Multiple costly specific adaptations
• No internal data-processing assistance
• European accounting >< double-entry (debit/credit accounting)
• Specific European reports (T104)
• No automatic debtors management
27 October 2010 22
• A management information system
• Flexible, able to face up changes
• User-friendly
For all financial flows of the PA
4.3. Development of an internal accounting and budgetary software
5. Introduction to Workshop 1: “Financial systems used by the Paying
Agencies”
27 October 2010 24
• Analyse of the 26 questionnaires completed by the Paying agencies
• Presentation of the results• Analyse and discussion about three additional
questions• Presentation of the conclusions in plenary session 5
– 29 October 2010
5.1. Programme of the Workshop
27 October 2010 25
THANK YOU FOR YOUR ATTENTION !
LEPAGE Mélanie