Procedure for Designating the Management and Control System for Structural and Investment European Funds

  • Iulian Miserciu Doctoral School of Economics and Humanities, Management, “Valahia” University of Targoviste, Romania
Keywords: management, control, risks, evaluation

Abstract

For the 2014-2020 programming period, the European Commission foresaw by Regulation (EU) No 1303/2013 that each Member State, before requesting reimbursement of the costs incurred in the implementation of the projects included in the first interim payment application, must undergo the so-called designation procedure. The designation procedure involves the accreditation of the constituent institutions of the management and control system for each operational program financed by the Structural and Investment Funds. The management and control system consisting of the Managing Authority, Certifying Authority and Audit Authority requires an assessment of their compliance with the criteria for the internal control environment, risk management, control and management activities and monitoring activities foreseen by the European regulation. The designation of authorities at national level is based on the audit opinion issued by the Audit Authority in accordance with internationally accepted auditing standards, which should be unqualified. Issuing a different opinion leads to non-settlement of expenditure on the operational program concerned by the European Commission. Thus, the Member State obtains a guarantee as to the necessary and appropriate structure of the systems set up for the management and control of the funds. The present article aims to present the procedure for the designation of the management and control system of an operational program and the evaluation criteria envisaged. The importance of this step is given by the fact that, depending on how these management and control systems are built, the implementation of funds can be easier or more cumbersome and the administrative bureaucratic burden for the beneficiaries can be eliminated in time. Even though the designation procedure is successfully completed, not all the premises that the implementation of the funds will meet expectations are ensured.

References

Romanian Partnership Agreement 2014RO16M8PA001.1.2. Available from: http://www.fonduri-ue.ro

European Commission. Guidelines for Member States on the designation procedure EGESIF_14-0013-18 / 12/2014. Available from: https://ec.europa.eu/regional_policy/sources/docgener/informat/2014/guidance_ms_designation_en.pdf

Romanian Government. Government Decision no. 1.183/2014 on the nomination of the authorities involved in the management and control system of the Structural and Investment European Funds 2014-2020. Monitorul Oficial al României. 2015;8-7.

Romanian Government. Government Decision no. 398/2015 establishing the institutional framework for the coordination and management of European structural and investment funds and ensuring the continuity of the institutional framework for the coordination and management of structural instruments 2007-2013. Monitorul Oficial al României. 2015;488.

European Commission. Commission Implementing Regulation (EU) No. 1011/2014. Available from: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32014R1011

European Parliament. Regulation (EU) No 1303/2013 laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Fund regional development, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and repealing Regulation (EC) No. Council Regulation 1083/2006. Available from: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32013R1303

Published
2019-08-01