Supervision and control analysis, monitoring, evaluation and communication activities are an integral part of the CSF implementation process and aim at strengthening the effectiveness of actions.
The general rules on Structural Funds (
Art. 38 of EC Regulation No. 1260/99) states the Managing Authorities of CSF, ROPS and SOPs as the main responsible for financial control on actions.
Implementation procedures for management, control and financial changes of programmes co-financed by the Structural Funds are ruled by two specific regulations: 2001 EC Regulation No. 438(pdf, 174 kb) and 2001 EC Regulation No. 448(pdf, 103 kb).
Competences and control phases
The Managing Authorities guarantee the normal procedure of financed operations and implementation of internal control measures coherent with the principle of good financial management. The General State Accounting Department – General Inspectorate for Relations with the EU (RGS-IGRUE) of the Ministry of Economy and Finance stated the guidelines(pdf, 389 kb) for the coordination and harmonisation of management and control systems.
Control is implemented both in the management phase and in the following phases through Authorities guaranteeing an adequate inner organisation of the units involved in the activities. Implementation phases covered by control activities are as follows:
management
financial account situation
effectiveness of management and control systems
Competences and responsibilities for the first and second phases is detailed in each Programme Complement. With the third phase is encharged a unit independent both on Managing Authority and Payment Authority. Before the payment of actions, the Unit has the task to control at least 5% of total expenditure of a representative sample of projects, focusing on:
projects different for type and dimension
identified risk
concentration of projects into head of a unique main partner
practical implementation and effectiveness of management and control systems
correspondence between account data and expense vouchers
correspondence between type of commitments and expenditure deadlines and community provisions and physical features of the notes approved
Controls on the employment of financing under Structural Funds can be implemented by:
Control
