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COMMISSION SEMINAR ON IMPLEMENTATION OF RURAL
DEVELOPMENT PROGRAMMES 2007 – 2013
- Brussels, 3 and 4 October 2007 -
Member State: GERMANYCoordination : Federal Ministry for Food, Agriculture and
Consumer Protection (BMELV) Subject: Financial management of rural development
programmes. Administrative and financial tasks
Presenter: Dr. Hanns-Christoph EIDEN (BMELV)
Table of contentsI. Introduction
II. Financial management 1. Main Task
2. The universe of rules describing the conditions for a sound financial management of rural development programmes
3. Bodies involved
4. Framework for financial management
5. Role of the paying agencies
6. Role of the coordinating body.
7. Overall structure in Germany
8. Specific solutions
9. The coordinating experience in Germany
III. Conclusions
– Germany is a federal state with 16 autonomous regions
Following the German constitutional law the German regions (“Länder”) are in general responsible for the implementation of the Rural development measures.
The federal government is responsible for the coordination.– National framework
Germany has used the option to present a national framework with measures which may be applied by all German “Länder”.
I. Introduction
In their programmes, the German “Länder” established the concrete support measures and the allocation of funds to the respective measures in accordance with their specific baseline situation and in conformity with National Strategy and the European guidelines.
Germany presented the European Commission 14 regional programmes (EAFRD-contribution in total = 8,112,517,055 €). The Commission has formally approved 5 programmes. The adoption of 3 further programmes is expected before November 10.
- Regional programmes
– Key Objectives of the regional programmes
- Improving the competitiveness;
- Developing new income potential and thereby creating and maintaining jobs within and outside agriculture and
forestry;
- Improving the level of education, skills and innovation potential;
- Strengthening environmental protection, nature conservation and animal welfare;
- Improving product quality;
- Protecting and developing the cultural landscapes especially through farming;
- Maintaining and improving the quality of life in rural areas.
- Objectives
II. Financial Management
1. Main task: Protection of the financial interest of the Community
• Member states shall adopt all provisions and take other measures necessary to ensure effective protection of the financial interests of the Community.
• Member States shall check the genuineness and compliance of operations financed by the EAFRD, prevent and pursue irregularities, recover sums lost as a result of irregularities or negligence, set up an efficient management and control system.
2. The universe of rules describing the conditions for sound financial management of rural development programmes
Council RegulationNo. 1290/2005 on the
financing of the commonagricultural policy
Commission RegulationNo. 883/2006 on the
keeping of accounts by thepaying agencies, declarationsof expenditure and ….. and the
condition for reimbursing expenditure
Commission Regulation No. 885/2006 on the accreditation
of paying agencies and other bodiesand the clearance of accounts
Articles 73 – 75of Council Regulation
No. 1698/2005 on support for rural development
Commission RegulationNo. 1975/2006 on controlprocedures in respect of
rural development supportmeasures
3. Bodies involved
paying agencies,
which, in respect of payments made by them, provide sufficient guarantees that the eligibility of requests and the procedure for allocating aids, as well as their compliance with community rules are checked
certifying bodies
certifying the truthfulness,
completeness and accuracy of the
accounts of the paying agency
Coordinating body of the Paying agencies,
promoting harmonised application of the
Community rules
managing authority
in charge of the management of
the programme concerned
Member states have to ensure a clear allocation and separation of functions between the managing authority and the paying agency.
4. Framework for financial management
• Rules on EAFRD – accounts in Regulation No. 883/2006
• Quarterly declarations of expenditure• Use of SFC 2007 a safe electronic system• Annual financial clearance, based on the annual
accounts, the statement of assurance, delivered by the head of the paying agency, the report of the certifying body and its certificate
• Conformity clearance
5. Role of the Paying Agencies
• Key role in the financial management!
= Community financing only if it has been effected by accredited paying agencies.
= First and prime interlocutor for the Commission in every request concerning financial
management, especially concerning conformity audits and possible financial
corrections.
= Commission considers the paying agency responsible for every expenditure and for the efficiency of the control and administration system for the whole underlying transaction.
• Paying agencies manage two funds of the CAP
= use the experience gained under the regime of
EAGGF – guarantee section
= broaden the view in respect of structural policy needs
= organise one annual clearance of accounts
= establish one annual statement of assurance.
• Need for a stream – lined approach of the financial management of the two agricultural funds.
• Rules applicable for EAFRD and for EAGGF must be kept compatible.
6. Role of the Coordinating body
• Promotion of a harmonised application of the Community rules.
• Commission’s interlocutor on member State
level for questions relating to financial management.• Declarations of expenditure, estimations of financial
requirements and the annual accounts of the paying agencies must be transmitted by the Coordinating body.
• Accreditation requirement as regards the processing of the financial information underlines the value the Commission attributes to coordination.
7. Overall Structure in Germany
COORDINATION Federal Ministry for Agriculture
- Unit 615 -
EUROPEAN COMMISSION
DG AGRI
THURINGIA
SCHLESWIG - HOLSTEIN
HAMBURG
SAXONY - ANHALT
SAARLAND
SAXONY
RHINELAND - PALATINATE
NORTH-RHINE-
WESTFALIA
LOWER – SAXONY / BREMEN
HESSEN
MECKLENBURG- WESTERN -
POMMERANIABRANDENBURG
/ BERLIN
BAVARIA
BADEN- WÜRTTEMBERG
Responsability of the P A Y I N G A G E N C I E S of the „L Ä N D E R“
for the practical implementation
• in most of the “Länder” the Paying agency is responsible for the application of the administration and control system in individual cases as well as for
• for the keeping of accounts, recovery of undue payments and the
• declaration of expenditure.
• Depending on the administration structure of a “land” some tasks have been delegated to other bodies
• In this case the paying agency is obliged to foresee and execute relevant supervision actions to fulfil the requirements in view of the overall responsibility of the paying agency.
8. Specific solutions
• In cases of specific measures the paying agency in some German “Länder” executes payments to the managing authority as intermediate body, which in considered as a beneficiary in this case
• In some cases this approach has been chosen for a Land in general
• This approach is in line with Community legislation. It does not put into question the role of the paying agency as the prime responsible body in case of the clearance of accounts and conformity audits.
• Consequently the paying agency has to verify the concrete execution of administration tasksand controls by the intermediate body.
9. The coordinating experience in Germany
• Rapid and efficient action is needed• This is the expectation on the side of the Commission:
= She seeks quick and trustworthy information from
Germany
= presentation of declaration of expenditure on time
= rapid answers to questions and transmission of
payments to the paying agencies without delay
= an efficient control system and
= clear competences.
• This is also the expectation on the side of
the German paying agencies:
= They ask for full and rapid information on
all developments on EU – level,
= immediate transmission of payments
= close cooperation on issues related to
the control and administration system
= effective “Lobbying” in Brussels
• The coordination task in a federal state covers both the administration and control system and the processing of the financial information
• In respect to the processing of financial informations. This requires = checking of declaration of expenditure against the accounts of the paying agencies in order to give the necessary assurance to the Commission= Completion of the annual accounts, the statement of assurance and the certification by drafting a synthesis report= Organisation of a stream – lined financial management
• How does it work? Promote common solutions in constant discussions.
PAYING AGENCY
MINISTRY OF AGRICULTURE
or IMPLEMENTING
BODY
EXPENDITURE DECLARATION
COMMISSION
GD BUDGET
GDAGRI
B M E L V
(FEDERAL MINISTRY OF
AGRICULTURE) SFC2007
„BUNDESLAND“ (AUTONOMOUS REGION)
SFC2007
SFC2007
Payment
BANK
EXPENDITURE DECLARATION
Payment BANK
• Visualised flow of claims and payments