Serwisy Funduszy Europejskich

European Funds sites


04-03-2009

European Funds System

The European Funds organisation system consists of three major levels:

  • co-ordination
  • management
  • implementation

Different institutions operate at each of these levels. These are: Co-ordinating and Monitoring Authorities – at the co-ordination and monitoring level; Managing Authorities – at the management level and Intermediate Bodies and Implementing Authority – at the implementation level. Moreover, also Certifying Authorities and Audit Authority participate in the last stage of works.

This article covers basic information on the co-ordination, certifying authorities, audit authority and monitoring committees – the following part of this article is common for all national programmes (Infrastructure and Environment Programme, Innovative Economy Programme, Human Capital Programme, Development of Eastern Poland Programme, Technical Assistance Programme). Furthermore, you can find here a description of other institutions responsible for European funds in Poland, however, in order to receive more detailed information on management and implementation you have to enter relevant bookmarks concerning individual programmes.

  • Infrastructure and Environment Programme
  • Innovative Economy Programme
  • Human Capital Programme
  • Development of Eastern Poland Programme
  • Technical Assistance Programme

Given the international character of programmes implemented under European Territorial Co-operation and the European Neighbourhood and Partnership Instrument their management and implementation system is significantly different than that operating in relation to national programmes. For further details on these institutions please read the part on European Territorial Co-operation.

NCS and NSRF Coordinating Committee

The Coordinating Committee of National Strategic Reference Framework and National Development Strategy was established on 11 April 2007. Its tasks include, among others, control and supervision over the implementation of National Cohesion Strategy and individual operational programmes. 
The Minister of Regional Development performs the function of the President of the Committee.    The representatives of government and self-government administration as well as social and economic partners participate in the work of the Committee. The Committee meetings can also be attended by experts and representatives of other institutions, social and professional groups; however, their role is limited to observation. Observers do not have a right to vote, i.e. they are not entitled to adopt resolutions together with other members of the Committee. Coordinating Committee meetings should be held at least twice a year.

Tasks

The Committee’s tasks include:

  • monitoring the implementation of National Cohesion Strategy 2007-2013 and individual programmes on the basis of reports and monitoring reports,
  • monitoring the conformity of implemented policies in the field of cohesion policy, Common Agricultural Policy and Common Fisheries Policy, with cohesion policy and other development policies,
  • submitting conclusions and recommendations resulting from annual information on the conformity of measures implemented within programmes with relevant Community policies,
  • formulating opinions and recommendations concerning the horizontal policies implementation with a view of coherent implementation of the development policy,
  • ensuring the conformity of programmes with the National Development Strategy 2007-2015,
  • monitoring the levels of expenditure related to implementation of cohesion policy with a view of Lisbon Strategy implementation,
  • providing opinions on proposals concerning modification of the implementation system of National Cohesion Strategy for the period of 2007-2013 and its improvements, resulting from analyses, reports and information papers,
  • providing opinions on corrective actions concerning difficulties in the implementation of programmes,
  • providing opinions and approving proposals for the movement of funds between programmes,
  • providing opinions and approving programme implementation reports for the purposes of distribution of national performance reserve funds,
  • providing opinions on the compliance of measures implemented within national programmes with measures implemented under regional programmes,
  • monitoring the conformity of activities implemented within programmes under Convergence objective with those under European Territorial Cooperation objective,
  • monitoring the conformity of activities implemented within programmes under Convergence objective and those of European Territorial Cooperation objective, with other structural measures,
  • monitoring the conformity of activities implemented within programmes under Convergence objective and those of European Territorial Cooperation objective, with the measures co-financed by the Financial Mechanism of the European Economic Area and Norwegian Financial Mechanism,
  • ensuring the appropriate functioning of individual programmes’ control and management systems,
  • monitoring the compliance with the rules of equal opportunities and of sustainable development within the programmes.

The Committee may also perform other tasks that are necessary for appropriate implementation of National Cohesion Strategy 2007-2013 and National Development Strategy 2007-2015, after they are defined by the minister competent for regional development.


Monitoring Committee

Operational Programmes’ Monitoring Committees are set up by the Minister of Regional Development. The representative of the Minister of Regional Development chairs the Monitoring Committees working sessions. The work of a Monitoring Committee is supported by its Secretariat, established in a competent OP managing institution or ROP managing institution. The Monitoring Committee’s meetings are held according to existing needs, but at least once six months. The Monitoring Committee consists of:

  • president of the Committee,
  • representative of a Managing Authority,
  • representative of a NSRF coordinator,
  • representatives of ministries responsible for the scope of activities implemented within particular operational programmes,
  • representative of the Minister of Finance,
  • representative of an institution coordinating Lisbon process in Poland,
  • representative of Certifying Authority,
  • representatives of local self-governments,
  • representatives of social and economic partners,
  • representative of the institution for strategic coordination,
  • representative of the Prime Minister,

Representatives of the European Commission, European Investment Bank, European Bank for the Reconstruction and Development and the European Investment Fund may attend the meetings of the Committees as advisors or observers.

Other persons invited by the president may also attend the Monitoring Committee meetings.  They participate in the discussions as observers.

The Guidelines of the Ministry of Regional Development concerning monitoring committees define the procedure of selecting social and economic partners, who will become the members of the Monitoring Committee, so as to ensure a wide representation, according to specific features of the programme and particular sectors of economy.

The Monitoring Committee may set up a monitoring sub-committee for selected priority axes. The sub-committee overtakes a portion of its monitoring tasks. The Committee may set up permanent working groups, which in particular will be responsible for appropriate evaluation of submitted applications and for monitoring of horizontal measures (such as equal opportunities, environmental protection and information society). It may also make use of opinions provided by independent experts or services supplied by other institutions. The Managing Authority shall define the detailed composition and working regime of the Monitoring Committee.

Tasks

The Committee’s tasks include among others:

  • analysing and approving project selection criteria within operational programme and approving possible modifications of said criteria,
  • periodical evaluation of progress in achieving programme objectives on the basis of documents submitted by the Managing Authority,
  • performing an analysis of programme outcomes and of programme implementation evaluation results,
  • analysing and approving annual reports and programme implementation end report,
  • studying annual reports from programme checks and European Commission’s comments to said reports,
  • submitting proposals for modifications or analyses of Operational Programmes that may be helpful in implementing the objectives of Structural Funds and Cohesion Fund, to the Managing Authority,
  • analysing and approving all proposals for modifications in the contents of Commission decisions concerning the contribution from the Funds.

Managing Authority

Managing Authorities are responsible for the preparation and implementation of individual programmes. Managing Authorities for national programmes are located within the Ministry of Regional Development, while those for regional programmes – in the Marshall’s Offices of relevant regions (voivodeships).

Tasks

Managing Authorities have a number of competences that are related, among others, with selection of applications for co-funding as well as numerous duties, e.g. related to control of projects implementation appropriateness and control of entire programme implementation. Moreover, they are obliged to implement publicity activities concerning a given operational programme and to inform potential beneficiaries. In order to find detailed information concerning the Managing Authorities in particular operational programmes, click appropriate link.

The Managing Authority may transfer the responsibility for the implementation of some of its tasks to Intermediate Bodies.


Intermediate Body

The Managing Authority may transfer the implementation of some of its tasks to Intermediate Bodies. Despite handing over these tasks, the Managing Authority retains full responsibility for the implementation of the programme in its entirety.

Only the public finances sector entity may perform a role of Intermediate Body.

Tasks

The scope of responsibilities of a given institution is defined by a contract or agreement.


2nd Level Intermediate Body (Implementing Authority)

The Intermediate Body may transfer a part of its duties to other institutions. For this reason, Intermediate Bodies may be of first and second level. 2nd level Intermediate Bodies are also referred to as Implementing Entities.

Tasks

The scope of responsibilities of a given institution is defined by a contract or agreement.


Certifying Authority

Certifying Authority is an organisational unit set up by the Minister of Regional Development, which is responsible for certifying of expenditure in the framework of European funds. It is independent from Managing Authorities responsible for particular operational programmes.

At present, the role normally performed by the Certifying Authority is implemented by the Certifying Authority Department of the Ministry of Regional Development, which was set up especially for this purpose.

Tasks

Certifying Authority is in particular responsible for:

  • preparation and submitting to the Commission of confirmed declarations of expenditure and payment claims,
  • certifying that the declaration of expenditure is accurate, results from sound accountancy systems and is based on verifiable documentation,
  • certifying that the declared expenditure is in conformity with Community and national rules and that it was made for projects selected for co-financing,
  • ensuring that it received appropriate information of procedures and verification of expenditure from the Managing Authority,
  • taking into account the results of all audits conducted by the Audit Authority or on its responsibility,
  • keeping electronic records of accountancy operations related to declared disbursements of the European Commission,
  • taking into account information on irregularities detected in an operational programme,
  • taking into account results of the control of disbursements made by the Managing Authorities,
  • providing opinions on expenditure,
  • performing on the spot checks in the Managing Authorities and bodies subject to them (and – if necessary – in the beneficiary entity).

One of members of the Ministry of Regional Development senior management is responsible for supervising the Certifying Authority. The member is subordinate directly to the Minister of Regional Development and takes independent decisions concerning certification or suspension of declarations of expenditure and payment claims submitted to the European Commission.

Intermediate Certification Authority ICA

In the case of Regional Operational Programmes, the Certifying Authority transferred a part of its responsibilities, in line with concluded agreement, to Voivodeship Offices. Institutions that were granted such an authorisation are referred to as Intermediate Certification Authorities.


Audit Authority

For all operational programmes, the Tax Audit General Inspectorate performs the tasks of Audit Authority. The Secretary or Under-Secretary of State in the Ministry of Finance performs this function. The Audit Authority is independent from Managing Authorities, Intermediate Bodies, second level Intermediate Certifying Authorities and Certifying Authority.

Audit is a system evaluation performed by persons or companies that are independent from the evaluated entity, person or company. Its purpose is to check whether all activities related to implementation of European funds in Poland have been conducted according to provisions and procedures in force.

The tasks of Audit Authority are performed by means of Tax Audit Inspectorate units that are subject to the Tax Audit General Inspectorate, i.e. separate unit of the Ministry of Finances (at present: Department for Protection of EU Financial Interests) and 16 Tax Audit Offices at the voivodeship level. In each Tax Audit Inspectorate special separate organisational units were formed, which are responsible for the control of funds provided by the European Union.

Tasks

Audit Authority is responsible for all activities related to issuing the confirmation that Administration and Control System of Operational Programmes is in line with all requirements concerning the use of European funds as provided by the Council of the European Union Regulation No 1083/2006 of 11 July 2006. The Department performs the activities of conformity audit for Protection of EU Financial Interests, while the Tax Audit General Inspectorate signs resulting opinion.

Main tasks of the Audit Authority include in particular:

  • performing audits in order to verify the effective functioning of Operational Programme,
  • performing audits on selected projects in order to verify the declared expenditure,
  • submitting audit strategies to the European Commission (including entities that will perform audit, schedule and methodology),
  • submitting to the European Commission of yearly audit reports during the 2008-2015 period on a regular basis,
  • providing opinions as regards effective functioning of the management and control system,
  • submitting to the European Commission, not later than until 31 March 2017, the completion declaration and final audit report.

In the framework of activities described above, the Department for Protection of EU Financial Interests supervises, coordinates and provides for appropriate quality of work of the Tax Audit Inspectorate. The Department may make use of the following control mechanisms:

  • introduction of documentation management system (including the definition of criteria for preparing documents, their standardisation and processing into electronic form),
  • supervision over the performance of tasks (transferring the responsibility for performing tasks onto employees and verification of task performance),
  • annual checks of the quality of performed work.







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