Post on 02-Apr-2015
transcript
© OECD
A j
oin
t in
itia
tive
of
the
OE
CD
an
d t
he
Eu
rop
ean
Un
ion
, pri
nci
pal
ly f
inan
ced
by
the
EU
Jan Gregor
THE NATIONAL FUND VS. NATIONAL BUDGET
PROCESS
Seminar on Budget and EU FundsSkopje, 14-15 May 2007
Content• Historical Context• Continuous adjustments of Structures• EU funds parallel to National System• EU funds within National System• Internal Control System• Planning of co-financing• Legislative Changes• General Strategy to get ready• Our Challenges
Historical Context
• 1990: EU assistance started by Phare
• 1998: Central MoF Responsibility• 2000: New instruments (ISPA,
SAPARD)
• 2001: National Fund Department• 2004: EU Accession• 2007: New Financial Perspective
Main tasks of the NF
Pre-accession• Financial Management of PHARE, ISPA, SAPARD• EDIS (x SAPARD)• Regional Policy Negotiation Chapter• Preparations for SF and CF
Post Accession• Paying and Certifying Authority for SF/CF/EFF• Competent body for CAP (accreditation)• Own Resources System• Review of EU Budget
1990Minister
Deputy MinisterBUDGET
Deputy MinisterFOREIGN AFF.
CFA
CFCU
Deputy MinisterCONTROL
CONTROL
STATE BUDGET
FINAL ACCOUNT
1998Minister
NAO NAC
CFA
CFCU
Deputy MinisterCONTROL
CONTROL
STATE BUDGET
FINAL ACCOUNT
2001Minister
NAO NAC
CFA
CFCU
Deputy MinisterCONTROL
CONTROL
STATE BUDGET
FINAL ACCOUNT
NF
Mid 2002Minister
NAO NAC
CFA
CFCU
Deputy MinisterCONTROL
IA
STATE BUDGET
FINAL ACCOUNT
NF
CHU/CA
2004Minister
Deputy MinisterBUDGET
Deputy MinisterFOREIGN AFF.
CFA
Deputy MinisterCONTROL
IA
STATE BUDGET
FINAL ACCOUNT
PA/NF
CHU/W-U
CFCU
2007Minister
Deputy MinisterBUDGET
Deputy MinisterFOREIGN AFF.
CFA
Deputy MinisterCONTROL
IA
STATE BUDGET
FINAL ACCOUNT
PCO/PA/NF
AO/W-U/CHU
CFCU
MRD Ministry of Finance
Line Ministry
MAOP/SPD
MCOP
SPD
PUIB
PA
Financial Flows
Certification
On-the-spot checks
Winding-up
MCCSF MA CSF
IA
IA
IA
IA
EUROPEAN COMMISSION
Final Beneficiaries / Final Recipients
Parallel Flow of EU Funds (2004-2006)
Strategic Community Guidelines
National Strategic Ref. Framework
OP 1 OP 2 OP 3 OP x
27-28
37-41
National Budget System
About 18 legislative possibilities for the Use of EU funds
25-26
Art
.Li
nks
to A
rtic
les
of
the G
enera
l R
egula
tion
Flow of EU Funds via National System (2007-13)
Art
.Li
nks
to A
rtic
les
of
the G
enera
l R
egula
tion
Thematic Operational Programmes
MF
Ministry
MAOP
MCOP
PCA
Financial manag.
Certification
Beneficiary
Sample Audits
Audit Authorit
y
MCCSF
MA CSF
IAIA
EUROPEAN COMMISSION
Budget Dept.
Fin. Dep
t
61
63
62
60
62, 1b
75-98
62, 1a
ProgrammingImplementationFinancial FlowCertification/Audit Authority
Art
.Li
nks
to A
rtic
les
of
the G
enera
l R
egula
tion
Regional Programmes
MRD MF
RR
MAROP
MCROP
PCO
Financial manag.
Certification
Beneficiary
Sample Audits
Audit Authorit
y
MCCSF
MA CSF
IAIA
EUROPEAN COMMISSION
Budget Dept.
Fin. Dep
t63 60
62, 1b
62, 1a
75-98 61 62
ProgrammingImplementationFinancial FlowCertification/Audit Authority
Authorising
Officer
Accounting Officer
Authorising Officer
Budget Admini-strator
Accounting Officer
MA PA AO
Internal Management andControl System
European Union
Member state
Planning of co-financing
• Advance modelling needed• Outputs are used in the budgetary
process• Numbers in the State Budget usually
differ from expert estimates (upwards)• Commitments vs. Payments (not
generally understood)• National Programmes to be integrated
Legislative Changes 1990-2007
• Pre-accesion instruments based on International treaties
• 2000: Budgetary Rules (NF established)• 2000: Regional Development• 2001: Financial Control Act• Other changes of Budgetary Rules• 2006: Regional Development amended• 2007: Budgetary Rules to be amended• 2010: ???
General Strategy to get ready
• 100% adjustments of national system– Language, Will to change, …
• Parallel System to National Budget– Flexibility, Coordination, …
• Parallel System and Step-by-Step integration into national processes– Flexibility First, General Adjustments later– Appears to be the Czech Case
Our Challenges
• Modernization of the Budget System (accrual base budgeting, accounting, State Funds)
• Motivation and Stabilization of Staff dealing with EU funds
• Limit Ad-hoc changes of the System
Abbreviations I• MoF – Ministry of Finance• NAO – National
Authorising Officer• NAC – National Aid
Coordinator• CFA – Centre for Foreign
Assistance• CFCU – Central Financing
and Contracting unit• NF – National Fund• PA – Paying Authority• PU – Paying Unit• PCA - Paying and
Certifying Authority• CA – Control Authority
(Phare)• CHU – Central
Harmonization Unit• W-U Winding-up Body• AO – Audit Authority• IA – Internal Audit
• Translations to be added
Abbreviations II• MRD – Ministry for Regional
Development• SF – Structural funds• CF – Cohesion Fund• EFF – European Fisheries
Fund• CAP – Common agriculture
policy• OP – Operational
Programme• SPD - Single Programming
Document• MC – Monitoring Commitee • CSF - Community Support
Framework• MA – Managing Authority• IB – Intermediary Body
• Translations to be added
Thank you for attention
jan.gregor@mfcr.cz