coordinated audit of the funds earmarked for ...checklist/questionnaire for public procurement ....

COORDINATED AUDIT OF THE FUNDS

EARMARKED FOR THE FUNDING OF

PROJECTS IMPLEMENTED WITHIN THE

OPERATIONAL PROGRAMME CROSS-

BORDER COOPERATION THE CZECH

REPUBLIC – POLAND 2007–2013

Iwona Zyman, Director of the Regional Branch in Opole SUPREME AUDIT OFFICE OF POLAND

www.nik.gov.pl Vilnius, 9-11.09.2014

EUR 258 187 467 was allocated for the

implementation of the Operational

Programme.

This amount included the contribution of

EU funds (ERDF funds) in the total

amount of EUR 219 459 344 (85%)

which must be settled by the end of

2015.

The funding was granted on condition

that organisations from both sides of the

border, such as regional authorities,

universities and small and medium

enterprises, come together to implement

projects based on the needs of the

border region.

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Audit Objectives and Scope

The Agreement of Cooperation between the Czech Supreme Audit Office

(NKU) and the Supreme Audit Office of Poland (NIK).

Parallel audit.

Compliance audit with elements of performance audit.




Implementation of Programme in accordance with legal regulations and

with obligatory programme documents or agreements.

Reliability of management and control system.

Achievement the objectives of the Operational Programme.

Implementation of selected projects in accordance with the obligatory

criteria set in the grant agreements or decisions.




The selected joint audit sample included six projects.

The NKU conducted audits of 13 other projects.

The NIK conducted audits of two additional projects.

The financial means paid to beneficiaries from the ERDF that were audited

by NKU and NIK amounted to EUR 25 362 174 and EUR 8 450 784.



The main audit conclusion

The level of identified irregularities did not exceed the materiality threshold.

The implementation of the OP CBC CZ-PL, including the management and

control system performance and the realization of selected projects, was

successful.

Effectiveness of the operations carried out within the Operational

Programme is a high level.



Audit on Polish side

Beneficiaries audit was the basis for the assessment of the level of set

objectives achievement (output and effects), as well as regularity audit

of project activities.

The Polish partners spent PLN 45 821 001 for the project

implementation, out of which PLN 34 851 827 (76,1%) was subject to

funding.

The expenses that were audited by NIK amounted to PLN 44 798 821

(97,8%).




The legality and regularity of transactions underlying the accounts:

Eligibility of underlying transactions - eligibility criteria are met for the

various transactions.

Completeness and accuracy of accounting - all transactions are

accounted for, are not included more than once, and are recorded in

the correct accounting period and at correct value.




The materiality threshold set jointly with the Czech Supreme Audit Office

(2%).

Failure to confirm the irregularities by the Comptroller in the project

execution that were possible to be revealed (depending on audit type).

Prolixity in the entity’s activity connected to the OP CBC execution.

Inclusion of false information into the documents.

No compliance with Public Procurement Law that influenced the choice

of contractors.




Elements of a system of quality control.

Audit Programme.

Audit sampling.

Checklist/Questionnaire for public procurement .

Supervision and coordination.



Analysis of project effects

The survey - 2 820 people

Eight discussion panels – 122 people



The survey

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General assessment of audited activity

The NIK evaluated positively despite confirmed irregularities the

implementation of the Programme, including the functioning of

management and control system and the execution of selected

projects.



wykres

Nazwisko autora/Departament SUPREME AUDIT OFFICE OF POLAND


For more information visit:

www.nik.gov.pl

www.nku.cz

www.cz-pl.eu/pl

http://www.nik.gov.pl/

http://www.nik.gov.pl/

http://www.nku.cz/

http://www.nku.cz/

http://www.cz-pl.cz/pl




coordinated audit of the funds earmarked for ...checklist/questionnaire for public procurement ....

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