Organization of Audit Activities in France for EU Funds

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The French system of audit for EU funds involves various processes and structures, with specific roles and responsibilities outlined for auditors. This system includes an Audit Authority dedicated to EU funds in France, ensuring effective oversight and control. Key figures like Xavier DELVART play crucial roles in the audit process, bringing years of experience and expertise to the field. The French model for ESI audit provides a historic background on the central state management and the pillars supporting audit activities. These insights shed light on the approach to audit and inspection in the context of EU funds, highlighting the evolution and strategies employed in managing funds effectively.

  • Audit Authority
  • France
  • EU Funds
  • Audit Activities
  • Xavier DELVART
  • Control Process
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  1. Il sistema di audit sui fondi SIE della Repubblica francese . Organization of audit activities in France for EU funds (structural funds) SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 1

  2. SISTEMI DI AUDIT A CONFRONTO SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 2

  3. Before starting prima di cominciare Challenge Opportunity Judgement of the auditor !! SISTEMI DI AUDIIT A CONFRONTO - Perugia June 2018 3

  4. What s going to happen between 10.15 a.m and 11 a.m WHO AM I ? PRESENTATION OF THE FRENCH AA MODO OPERATIVO & FIGURES BECAUSE WE ARE IN AUDIT PERSONAL ONLOOK o uno sguardo personale ! SISTEMI DI AUDIT A CONFRONTO - Rerugia June 2018 4

  5. WHO AM I ? Xavier DELVART como dirigente French/born in 1961/state civil servant since 1991 Auditor in the retail banking sector 1985-1989 Civil servant of the Ministry for P&T (1990-2002) -> il postino *France Telecom/ Ministry for Industry /UN Agencies MINISTRY of FINANCE ECONOMY/CGEFI ->service for general economic and financial control - 2004 2006 *OCDE/diverse audits on publics entities EC DG REGIO Audit Directorate 2006-2011 * Auditor for ETC OP s CICC - FRENCH AA for EU FUNDS since November 2011 SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 5

  6. French model for ESI Audit Historic background Central State management Three pillars : SGAE /CGET/CICC One national information/management system Tradition in the State : audit = inspection ? Inspectorates dedicated to one Fund : IGA-FESR/IGAS-FSE/CGAER-FEP Change for the management 2014-2020 A MODELATCROSSROADS/A MET STRADA ? SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 6

  7. PRESENTATION THE FRENCH AA : COSA ? AA = CICC Commission contr les portant les operations cofinanc es par les fonds europ ens or Audit Authority for EU Funds in France Interminist rielle de coordination des commission ( not a service .. ) Attached to Prime Ministers services Dedicated to EU funds (not other audit/control function in the French public services) Isolated ? Unknown / Specialized SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 7

  8. PRESENTATION THE FRENCH AA cosa dice la legge ? CREATION OF THE CICC/WHAT IS CICC : all inizio c era la legge ! Article 60 de la LFR pour 2002 du 30.12.2002 - changed/updated in 2007 and 2011) : * financial budget law ( annex to the budget law) * competence as the one defined by article 'article 43 de la loi n 96-314 du 12 April 1996 ( -> competence of the General Inspectorate of Finance IGF ) Task : Control on public and entities receiving/ implementing/ or managing EU structural funds Comment : reference to the function of AA is not in the law but in the decree (legal scope) SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 8

  9. PRESENTATION THE FRENCH AA : who is what ? CREATION OF THE CICC/WHAT IS CICC article 60 ? Controls for which the CICC is responsible are carried out by THE MEMBERS OF THE CICC ITSELF OR On behalf of CICC by THE INSPECTORATE OF ADMINISTRATION (IGA) THE INSPECTORATE OF SOCIAL AFFAIRS ( IGAS) THE INSPECTORATE OF AGRICULTURE (CGAER) SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 9

  10. PRESENTATION THE FRENCH AA WHO IS THE MEMBER OF THE CURRENT CICC -Nomination for a period of 4 years - 9 members + 9 deputy members - monthly meeting in principle - carries out the duties entrusted to AA by the EU regulations * sole entity to issue audit opinions SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 10

  11. PRESENTATION THE FRENCH AA MEMBERSHIP APPOINTED BY THE PRIME MINISTER IGF president of CIC IGA General Inspector IGAS General Inspector for Social Affairs CGAER General Inspector for Agriculture General Controler 1ergrade CGEFI 2 representatives of the ARF Selection by government /proposed by ARF 2 other qualified personalities Selection by government SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 11

  12. PRESENTATION THE FRENCH AA Competence of CICC by attribution of fund 2007 2013 2014 2020 FEADER ?? - FEDER/ERDF FEDER /ERDF/ FSE/ESF FSE :ESF FEP FEAMP / IEVP ?? - FER - FER- FEI-FR ( Migrations funds ) FAMI FSI FSUE - EU Fund for Solidarity FSUE - EU Fund for Solidarity Not existing FEAD ??? FEM ??? IPA SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 12

  13. PRESENTATION THE FRENCH AA Unique central AA in the French tradition Strict functional independence ensured by construction CiCC designated for all the designations 2014-2020 ( 59 OP s) -> dedicated competences/ built up on the French hierarchy of the state central services -> well adapted to a central management of EU Funds -> easy task for the EC services (one central point) -> in appearance unique system BUT HOW IT WORKS IN PRACTISE ? SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 13

  14. PRESENTATION THE FRENCH AA Les strat gies d audit Les d signations Les recommandations Les audits Les (CICC, CE, CCE et CCF) Le Coll ge modifications de DSGC ( venir) Les audits d op ration Les rapports annuels de contr le (RAC) et les avis Les protocoles SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 14

  15. PRESENTATION THE FRENCH AA CICC STAFF : 22 staff - 2 operational sectors - 18 desk officers CICC = board of auditors ( 9+9) not CICC auditors Responsible for the monitoring of audit work of a certain number of OP activity unit Participation to system audits Revision of audit of operations carried out in regions Audit work on accounts System audits + overall supervision 3 STATE INSPECTORATES (IGA-IGAS-CGAER) SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 15

  16. PRESENTATION THE FRENCH AA SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 16

  17. CICC Desk officer General Inspectorate Head of sector CICC President RRA/ Auditors AG/AC Co-writing /drafting Audit strategy Supervision Validation Co-drafting Designation (audit and monitoring/follow up) Supervision Validation Validation Protocol CICC/CR Supervision Supervision RESPONSIO BLE Preparation / participatio n/ Follow up System Audit CICC Head of audit/excecuti on/carry out Validation Follow up OTHER AUDIT (CE, CCE, CCF ) Draw Samples Supervision Validation Participation / transmission Monitoring /validation AO AUDIT OPERATONS Supervision Advisory role RESONSIBLE DIRECT TASK Audit OF ACCOUNTS ANNUAL SUMMARY MNGMT DECLARATON Supervision Participation / transmission SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 DRAFTING ACR Audit opinion Supervision Validation PARTICIPATI ON

  18. PRESENTATION THE FRENCH AA AND A.O (audit of operations) P PRIVATE CONSULTANTS REGIONAL AUDIT UNIT IN THE REGIONS ( ERDF/FSE) INSPECTORATES M-COSA - Audit unit for agriculture (CGEFI) Ministry of Finance (FEAD) P cCICC = non permanent board of auditors ( 9+9) + administrative staff MOC Control Unit for ESF national OP P P P MNA National Audit Mission - MinFinance- P MOC + Regional State Unit P Private audit firms for ETC - 6 OPS SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 18

  19. PRESENTATION THE FRENCH AA IN SINTESI CICC = NOT AN AUDIT SERVICE BUT A STRUCTURE DESIGNED TO : -> Monitor -> Coordinate audit work carried out by others Direct responsibility sampling strategy/and samples production of all ACR Respect of audit methodology/regulations -> Central entry point for 59 OP s : pure happiness for the EC services ! SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 19

  20. PRESENTATION THE FRENCH AA : COSA SI FACEVA PER IL 2007 2013 1/1 ORGANISATION OF AUDIT ACTIVITIES : modo operativo 2007-2013 ONE COMMON AUDIT STRATEGY FOR ALL OP S IN THEORY (except ETC ) SYSTEM AUDIT(s) Carried out by general Inspectorates No revision by CICC staff ( Inspectorate monopoly) 4/5 per year/common audits for ERDF/ESF/FEP AUDIT OF OPERATIONS unit in regional prefectures for ERDF/FEDER/FSE (26 regions) Systematic revision by CICC staff Systematic review by Inspectorates VERY CENTRALIZED SYSTEMS UNDER DIRECT MONITORING/ EXHAUSTIVE REVISION BY STATE INSPECTORATES SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 20

  21. PRESENTATION THE FRENCH AA : COSA SI FACEVA PER IL 2007 2013 1/2 ORGANISATION OF AUDIT ACTIVITIES : modo operativo 2007-2013 FUND Sample Nb of audits Methodology ERDF/FEDER 1 National 140-180 Statistical MUS ESF 1 national 120-140 Statistical SRS FEP 1 national 50-70 Statistical MUS ERDF CTE 12 180-200 Non statistical Limited link with the results of the system audits Coverage of all OP s Principle of solidarity/unicity of management and control system Systematic review by CICC at central level -> issue of trust in the overall system ? SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 21

  22. PRESENTATION THE FRENCH AA : COSA SI FACEVA PER IL 2007 2013 1/3 ORGANISATION OF AUDIT ACTIVITIES : CICC production example 2015 NB OP RAC campione CTL OPE CTL level Population expenditure FEDER/ERDF 31 1 1 180 20% 27400 4000 FSE 5 1 1 115 12,50% 10800 1600 Fep 1 1 1 70 27,59% 1643 145 CTE 12 12 12 190 NR NR NR FAMSI FESI 2 2 2 TOTAL 51 17 17 555 In case of problem -> interruption of all OP payments by the EC !! Numerous actions plans by OP s SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 22

  23. PRESENTATION THE FRENCH AA / 2014 2020 COSA DI NUOVO ? Regionalization of management of EFDER/FSE at the level of 26 regions existing (reform on going) Simplification 2014-2020 -> increased requirements from EC Increased professionalism : trend towards revisione legale - cf Agriculture change in the nature of the competences Transfer on CICC of methodological responsibilities reference centrer SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 23 23

  24. PRESENTATION THE FRENCH AA 2014-2020 Competence of CICC by attribution of fund number of RAC 2007 2013 State management 2014 2020 Regional FEDER 1 FEDER/FSE 26 FSE national 1/26 FSE 1/26 FEP 1 FEAMP IEVP 0 - nr FER - FER- FEI - FR Migrations funds ) 4 FAMI FSI 2 FSUE - EU Fund for Solidarity Ad hoc FEAD 1 ETC Regional Regional Regional FEDER 12 FEDER ETC 13 SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 24

  25. PRESENTATION THE FRENCH AA / NEW REALITY 2014-2020 DE FACTO : a complex mecanism and a 2014 2020 reality that has changed !! * 5 Information systems (Synergie/Progos/Aquitaide/MDFSE/ + 3 CTE) * 2 accounts year FAMI FSI * 4/5 types of certification authorities among which one is located in Belgium, one in Spain. * RRA : control/audit system is already de facto dismantled -> concept of regional audit unit ? * Inspectorates cannot ensure the harmonization of the whole audit chain from an audit standard point of view. * example of ETC OP (-> questions ?? ) SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 25

  26. PRESENTATION THE FRENCH AA / NEW REALITY 2014-2020 BEFORE GOING ON : QUIZZ ON ETC ( EUROPEAN TERRITORIAL COOPERATION ) ? SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 26

  27. PRESENTATION THE FRENCH AA / REALITY 2014-2020 13 OP s + 2 MA = CR but exceptions for 3 for OP s having nothing in common AC : 2 AC are non French and represent 50% of the financial envelop One OPI with IPA (MED) French member of the GOA is not CICC (concept of national authority 4 IS -> 3 of them completely disconnected from the French IS but CICC is member of GOA for two other ETC OP s where it is not AA ! SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 27

  28. CTE -> CICC portfolio 2014 2020 : identification of a strategic stratification for audit work ? MA =STATE CTE St Matin-Maarten CTE Urbact CTE Mayotte CTE V C Europe CTE OCEAN Indien CTE MED CTE Amazonie CTE V-B ENO-NWE CTE FR-CH CTE Cara bes CTE V-A II ZEEEN CTE A ALCOTRA MA = CR CTE OBERRHEIN/RHIN SUP GOA

  29. PRESENTATION THE FRENCH AA 2014-2020 -> FEAD CASE WHAT WHO Who is Who ? DESIGNATION IGAS INSPECTORATE WORK AND EMPLOYMENT SYSTEM AUDIT IGAS INSPECTORATE WORK AND EMPLOYMEN AUDIT OF OPERATION AO M-COSA MINISTRY OF FINANCE CGEFI-> Limited number AO public procurement part IGAS INSPECTORATE WORK AND EMPLOYMENT INFORMATION SYSTEM SPECIFICATIONS CICC desk officer ( Ministry of Finance AA AUDIT OF ACCOUNTS CICC desk officer ( Ministry of Finance AA MANAGEMENT DECLARATION CICC desk officer ( Ministry of Finance AA COORDINATION OF 3 ENTITIES FOR AN AVERAGE OF 10 A.O UNTILL NOW SISTEMI DI AUDI I A CONFRONTO - Perugia June 2018 29 29

  30. PRESENTATION THE FRENCH AA 2014 2020 : audit tasks changed ? NEW DESIGNATION OF ALL MA/CA General Inspectorates Lead auditor : always a general inspector member of the CICC board Participation of CICC desk officer Systematic audit on the spot/ No application of anteriority - for designation - > Giro della Francia and SYTEM AUDITS -> carried by the FEDER/FSE IGA-IGAS FEDER ETC (6 OP s) external consultant FEDER only IGA FEAD IGAS FEAMP CGEAR FAMI FSI IGA FSE/IEJ NATIONAL IGAS FEDER ETC (7 OP s) IGA SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 30

  31. PRESENTATION THE FRENCH AA 2014 2020 : audit tasks changed ? ORGANISATION OF AUDIT ACTIVITIES AUDIT OF OPERATIONS ( article 60 of the law de facto not applied ) regional auditors attached to the regional council (ERDF/FSE) 13 units Regional auditors attached to the State regional service ( FSE) - 2+ 13 CR Private consulting on behalf of CICC : ETC/FSE : 2 Role of Inspectorates reduced / FEAMP > sole exception at this stage Introduction of a concept of RRA ( first step of regionalisation of AA) AUDIT OF ACCOUNTS/REVISION OF MANAGEMENT DECLARATION * CICC STAFF EXTERNAL CONSULTANTS New expertise -> No inspectorate expertise (except FAMI/FSI) SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 31

  32. PRESENTATION THE FRENCH AA 2014-2020-> new challenges Increased requirements on system audits ? 2007-2013 : 27+7 thus 34 system audits carried out 2014 2020 : 60 OP s -> coverage vs EC requirements ?-> strategic problem of the AA Systematic review of audit of operations 2007-2013 : 550 2014-2020 : 1500 ?? Expertise in statistics/audit of accounts ? SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 32

  33. PRESENTATION THE FRENCH AA 2014-2020-> estimation of impact on workload for CICC Estimation Hyo 30 minimum 780 60 180 150 12 0 10 2 70 1264 555 NB OP 26 2 6 5 13 2 1 1 1 58/60 51 RAC 26 2 6 5 13 2 1 1 1 53 17 campione 26 2 5 5 13 2 1 1 1 53 17 Nb sample(s) 52 4 12 10 13 0 1 1 3 96 17 FEDER/FSE FEDER FSE +IEJ FEDER POI CTE FAMI FS Migration* FEAD PNAT FEAMP TOTAL 2014-2020/estimation Reminder 2007-2015 Year 2015 SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 33

  34. PRESENTATION THE FRENCH AA 2014-2020 -> FIRST IMPACT OF HISTORIC ORGANIZATION OF WORK /AUDIT ACITIVITIES ( to sum it up ) APPARENTLY UNCHANGED Inspectorates responsibility Participation of CICC desk officer in charge of the OP for the CICC board Selection of a number of files/operations reviewed in the context of audit END OF THE SPECIALISATION BY MINISTERIAL INSPECTORATE Common audit systems for IGA/IGAS But separate audit systems for FEAMP different calendars/diffenciation of methodologies (case 2018 ) NO COMPETENCE FOR AUDIT OF INFORMATION SYSTEMS AND/OR INDICATORS SYSTEMS De facto entrusted to external resources/or local regional audit entity SISTEMI DI AUDI I A CONFRONTO - Perugia June 2018 34

  35. PRESENTATION THE FRENCH AA 2014-2020 -> FIRST IMPACT OF HISTORIC ORGANIZATION OF WORK /AUDIT ACITIVITIES The centralisation of a de facto decentralized process ? System audits STATE INSPECTORATES + 6 exceptions -> methodological differences CICC = centralization of audit processes Audit of operations Regional entities Or Services of Ministry of finance De facto : 18 different entities/systems to monitor Review of annual summary /Management declaration CICC Staff supposed not to be auditors- > remain centralisation ! SISTEMI DI AUDI I A CONFRONTO - Perugia June 2018 35

  36. FIRST RESULTS OF 2014 2020 o l or di verit SISTEMI DI AUDI I A CONFRONTO - Perugia June 2018 36

  37. AUDIT FOCUS 2014- 2020 Audit of operations : first results PO without expenditure for 2016-2017 : 18 SISTEMI DI AUDI I A CONFRONTO - Perugia June 2018 37

  38. AUDIT FOCUS 2014- 2020 Audit of operations : first results PO with expenditure for 2016-2017 : 39 - 229 audits of operations SISTEMI DI AUDI I A CONFRONTO - Perugia June 2018 38

  39. Audit of operations 2014-2017 first results for a transition period ! MOSTLY NON STATSTICAL SAMPLES (exception OP-Grand Est, OP -Picardie, OP-SE Nat : Echantillons statistiques) Number of audit of op rations 6/17 : 231 (229+2) 1st Period : sample draw between February and April 2017 2nd Period : sample draw between June and July 2017 Small sample on average : 6 SISTEMI DI AUDI I A CONFRONTO - Perugia June 2018 39

  40. Limited sample size : 1 to 30 8 samples = 1 / 25 samples<=5 / 11 samples >5 AO (3= 30) For the 28 regional samples : average of 6 audits of operations SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 40

  41. Audit of operations 2017 2017 first results SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 41

  42. Audit of operations 2017 2017 first results Occurrence of known difficulties/errors 7 OP s in difficulty -> Action plans -> delay Delayed audits of operations 2017-2018 ( 600 estimations overall population) Actions plans requested at MA level -> issue of the validation of the I.S SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 42

  43. Audit of operations 2016-2017 first results EC SERVICES 1. Encourage AA to recommend flat corrections to MA 2. Flat rate corrections are definitive 3. Encourage MA not to lodge payment claim(s) to avoid interruptions 4. Recalculate the error rate -> impact on 1) -> Potential change of balance and role in case of a unique central AA ? SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 43

  44. PERSONNEL ONLOOK : a system at crossroads ? SISTEMI DI AUDIIT A CONFRONTO - Perugia June 2018 44

  45. PERSONNEL ONLOOK SOSTENABILITA DEL SISTEMA FRANCESE from a double point of view ? Limited state (budget) ressources Independance ensured untill now for audit of operations Tradition of audit ( inspection vs audit /inspectorates vs staff -> increased specialization ex certifications of accounts ?) Biological reaction of living systems Professionalism/specialisation to be increased (See > presentation of Claude Tournier) The central eye / regionalization of responsibilities ? -> limit with multiplication of corrections/interruptions of payments -> interruptions of payments ? How long are we going to play the game ? SISTEMI DI AUDI I A CONFRONTO - Perugia June 2018 45

  46. PERSONAL ONLOOK -> ability to meet the requirements of audit standards for AO? PRIVATE CONSULTANTS REGIONAL AUDIT UNITS IN THE REGIONS ( ERDF/FSE) INSPECTORATES M-COSA - Audit unit for agriculture (CGEFI) Ministry of Finance (FEAD) MOC Control Unit for ESF national OP cCICC = non permanent board of auditors ( 9+9)+ 18 staff MNA National Audit Mission - Ministry of Finance- MOC + consultants + R gional State Unit(s) Private audit firms for ETC - 6 OPS SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 46

  47. FINAL EXERCICE - Systemi in confronti/ -> Example appraisal 2007-2013 Personal Comparison for the 2007-2014 period : how many audit of operations can be carried out by one auditor/or reverse how many FTE do you need to carry out your audit of operations? Example ERDF/FEDER 2007 2013 150/180 audits of operation per year 26 State regions- > 2 agents par region -> 52 -> average less than 4 AO ? French audit seminar 2015 : 150 participants ? Vs 550 A.O Reference with a German auditor in one Land ? Secret figure ? What is the optimum ? SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 47

  48. PERSONAL ONLOOK ON THE ISSUE OF AUDIT SYSTEM LEVEL OF RESSOURCES YOU NEED TO HAVE THE SYSTEM RUN Issue of the level of ressources you need ? -> from 9 to 18 desk officers. Is it enough ? Efficiency of the system : central (France) or decentralized Difficulty to conclude Transparency/availability of figures ? Cost of the audit function for EU Funds ? -> European benchmark ? SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 48

  49. PERSONAL ONLOOK ON THE ISSUE OF AUDIT SYSTEM MESSAGGIO PERSONALE : SISTEMI I/F A CONFRONTO ? LA CICC . E pur si muove . but untill when ? Paul Valery > simple is wrong, complex useless Entropy principle ? Il sistema francese un sistema a meta strada e molte strade portano a Roma ? ( uccellaccio del malaugurio ? ) SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 49

  50. E PER CONCLUDERE LA MIA CHIACCHIERATA* THANKS FOR ATTENTION AVETE CAPITO QUALCOSA ? SISTEMI DI AUDIT A CONFRONTO - Perugia June 2018 50

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