Financial Management and Audit of EU Structural and Investment Funds — Moving from 2014-2020 to 2021-2027

08/05/2019 - 09/05/2019
Location: Maastricht (NL)
Project number: 1930209

Financial Management and Audit of EU Structural and Investment Funds — Moving from 2014-2020 to 2021-2027

From:  900,00

This seminar will examine how Financial Management and Audit rules are changing between the 2014-2020 period and the 2021-2027 period. There will be a special focus on simplification and performance measurement – of programmes, finance and audit.

We start by considering some key current challenges for programme planning and finance, including the risks of under-spend and the need for programme revisions. How will this change for 2021-2027? We describe also planned changes for the annual accounting process and the calculation of the annual balance.

This is followed by an in-depth examination of how Managing Authorities are expanding the use of Simplified Cost Options and, with the new OMNIBUS regulation in place, how this will develop.

Dermot Byrne, a leading Member State audit practitioner will highlight how control (including so-called “first-level control”) and audit differ, and look in detail at the audit of accounts, systems and operations. He will also outline planned changes for 2021-2027.

Prof. Dr Hendrik Fehr, a former Director at the European Court of Auditors, will look at current audit issues through a series of cases and explain the emerging emphasis on performance audit. We will also look in a highly practical way at the special link between finance and performance in current and future programmes, and the notion of Value for Money.

How will it help you?

Participants will work with live issues and practical solutions for challenges in the fields of financial management and audit. They will enjoy quality speakers from Member States/ECA, as well asEIPA’s own regional experts and consultants – who have worked with stakeholders from all Member States.

The seminar will include numerous workshops and exercise sessions where examples and case studies will be presented. Participants will be encouraged to exchange practical examples, experiences and good practice in managing EU Structural Funds.

Who will benefit most?

This seminar is intended for practitioners from national, regional and local authorities and from other public bodies of EU Member States (and associated countries) working with ESI Funds. The seminar is also open to economic and social partners working with the Structural and Investment Funds, such as universities, NGOs, employers’ associations, consultants.




Registration of participants




Welcome of participants and opening of the conference
Marco Lopriore, Expert, EIPA Maastricht




Programme Finance, Financial Management and Control: moving from 2014-2020 to 2021-2027

  • programme structure and finance
  • financial tables, financial planning, commitments, automatic de-commitment
  • pre-financing, payment applications, interim payments
  • the accounting year and the calculation of the annual balance

Robin Smail, Visiting Expert EIPA, Consultant, (and former Detached National Expert, EC)




Coffee break




Workshop: Programme Finance, Financial Management and Control

  • financial control, management verifications
  • financial information flows, reporting, closure
  • exercises: contracting projects; automatic decommitment

Robin Smail




Simplification and Simplified Cost Options

  • current legal provisions on SCO and the OMNIBUS regulation 2018
  • combining SCO and proper use of the 1720 rule
  • extending SCO in 2021-2027
  • methodologies and audit requirements

Marco Lopriore, Expert, EIPA




Lunch break




Workshop: simplified costs options

  • preventing errors when using flat rates; standard scales of unit costs
  • improving result-orientation; audit requirements

Marco Lopriore




Control and Audit of Structural Funds, moving from 2014-2020 to 2021-2027

  • Management and Control Systems (MCS), assurance models
  • risk assessment and risk mitigation, management verifications and audit
  • current audit issues

Dermot Byrne, ERDF Audit Authority, Department of Public Expenditure Reform, Dublin




Coffee break




Control and Audit of Structural Funds, moving from 2014-2020 to 2021-2027 (contd.)

  • proportionality, simplifying audit work
  • future challenges for the authorities

Dermot Byrne




Linking programme finance to programme performance: 2021-2027

  • The current and proposed Performance Framework: financial, output and result indicators
  • The new Mid-term Review
  • evaluating impacts, achieving Value for Money (VfM)
  • exercise

Robin Smail




End of first day




Reception, Hotel Derlon









Audit of accounts, systems and operations: old and new

  • annual Accounts – preparation, audit and acceptance by Commission
  • audits of systems and the key requirements
  • audits of operations, sampling
  • calculating error rates for programmes, implications for the accounts process
  • irregularities and corrections

Dermot Byrne




Coffee break




Audit of Structural Funds and Performance Audit

  • audit issues for Structural and Cohesion Funds
  • from compliance audit to performance audit
  • performance audit and value for money measures
  • discussion

 Prof. Dr. Hendrik Fehr, former Director, European Court of Auditors, Luxembourg




Lunch break




Programme Finance, Financial Management and Control (contd).

  • the annual accounting year and calculation of the annual balance
  • exercise
  • financial information flows, reporting, closure

Robin Smail




Eligible expenditure rules, types of funding in 2021-2027

  • principal changes from 2014-2020 to 2021-2027
  • fund rules, national rules
  • grant funding, funding based on results
  • exercises on non-compliance

Marco Lopriore




Evaluation of seminar




Close of seminar

Course venue
European Institute of Public Administration (EIPA)
O.L. Vrouweplein 22
6211 HE, Maastricht
the Netherlands

Programme Organiser
Ms Nancy Vermeulen
Tel: +31 43 32 96 212

The fee includes documentation and refreshments. Lunches, a reception or dinner are included if mentioned in the programme. Accommodation and travel costs are at the expense of the participants or their administration.

EIPA offers a 10% discount to all civil servants working for one of EIPA’s supporting countries, and civil servants working for an EU institution, body or agency.

Who are the supporting countries?
Civil servants coming from the following EIPA supporting countries are entitled to get the reduced fee: Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Lithuania, Luxembourg, Malta, the Netherlands, Norway, Poland, Portugal, Spain, Sweden, United Kingdom.

For all other participants, the regular fee applies.

Lunches and the reception will be served at a restaurant in town. Special dietary requirements (e.g. vegetarian, diabetic) can be indicated once you receive the confirmation of the seminar.

Hotel reservations
EIPA has special price arrangements with a number of hotels. All hotels are within 10 minutes walking distance from EIPA. Should you wish to make use of this possibility, please book directly via the links below. Payment is to be made directly and personally to the hotel upon checking out. At the time of booking, please mention in the requested field the EIPA project number for your course.

Confirmation of registration will be forwarded to participants on receipt of the completed online registration form.

Prior payment is a condition for participation.

Cancellation policy
For administrative reasons you will be charged €150 for cancellations received within 15 days before the activity begins. There is no charge for qualified substitute participants.

EIPA reserves the right to cancel the activity up to 2 weeks before the starting date. In that case, registration fees received will be fully reimbursed. EIPA accepts no responsibility for any costs incurred (travel, accommodation, etc.). 


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