Experience with the development and carrying out CAP audits
25. - 27.10.2010, Prague
The seminar is held as a joint training event of the Contact Committee and the EUROSAI and organised by the Czech Supreme Audit Office in close cooperation with the European Court of Auditors.
Event Summary
The proposed seminar topics are:
- Audit of CAP and its position within the audit activity of SAIs
- Planning and coordination of a CAP audit
- Techniques of a CAP audit
- Treatment of errors in the implementation of CAP
- Possibility of a performance audit of CAP
Target Audience
The seminar is aimed at auditors of supreme audit institutions, primarily those concerned with issues relating to the EU's Common Agricultural Policy or agriculture in general.
Speakers
Speakers are invited from European supreme and regional audit institutions, European Court of Auditors, European Commission, Czech Ministry of Agriculture, and State Agricultural Intervention Fund.
Downloads
- List of Participants (pdf 427 kB)
- Programme (pdf 191 kB)
- Practical Information (seminar brochure) (pdf 705 kB)
- Group photo (jpg 204 kB)
Final conclusions
- Seminar summary report (pdf 332 kB)
Topic 1 - Audit of the CAP and its position within the audit activity of SAIs
Moderated by Mr Colin Maynard and Ms Hana Vaňková
- Results of the Questionnaire for Topic 1 (pdf 311 kB)
- History and Future of CAP Audits of the Czech SAO (pdf 178 kB)
- The ECA´s role in auditing CAP expenditure (pdf 1132 kB)
- Auditing the CAP from the European Commission´s perspective (pdf 183 kB)
- State Agricultural Intervention Fund - Paying Agency of the Czech Republic (pdf 653 kB)
- Implementation of CAP in the Czech Republic in 2007 - 2013 (pdf 263 kB)
- Summary of Topic 1 (pdf 107 kB)
Topic 2 - Planning and coordination of CAP audit
Moderated by Mr Colin Maynard and Ms Hana Vaňková
- Results of the Questionnaire for Topic 2 (pdf 527 kB)
- Coordination of CAP audits (pdf 581 kB)
- Coordination of CAP Audit Activities: ACA's Experiences (pdf 180 kB)
- CAP Audits in the Dutch Member State Declaration (pdf 178 kB)
- Working Group on Common Auditing Standards (pdf 212 kB)
- Audit Activities of CAP Set Out in Spain and Possible Improvements (pdf 104 kB) + Paper (pdf 197 kB)
- External Audits at the SAIF (pdf 719 kB)
- Experiences with Certifying Controls of the EAGGF in Slovakia (pdf 519 kB)
- Romanian SAI - Certifying Body for EAGF and EAFRD (pdf 344 kB) + Paper (pdf 502 kB)
- The Experience of SAIs as Certification Bodies (pdf 4832 kB)
- Summary of Topic 2 (pdf 159 kB)
Topic 3 - Techniques and methods used in CAP audit
Moderated by Mr Colin Maynard and Ms Hana Vaňková)
- Results of the questionnaire for Topic 3 (pdf 330 kB)
- ECA´s Audit Approach for it´s Annual Statement of Assurance (DAS) (pdf 247 kB)
- CAP Audit Methods and Techniques Used by the SAO (pdf 332 kB)
- Auditing the Integrated Administration and Control System (IACS) in Baden-Württemberg (pdf 781 kB) + Paper (pdf 68 kB)
- Summary of Topic 3 (pdf 121 kB)
Topic 4 - Treatment of errors in the implementation of CAP
Moderated by Mr Alan Findlay, European Court of Auditors
- Results of the Questionnaire for Topic 4 (pdf 347 kB)
- Supporting Materials: Shortcommings identified by the Czech SAO (pdf 131 kB)
- The DAS Approach: Definition and Treatment of DAS Errors (pdf 265 kB)
- Results of ECA Audits (EAGF) (pdf 230 kB)
- Treatment of Errors: Experiences in The Netherlands (pdf 150 kB)
- Auditing Common Organisation Market Measures (pdf 142 kB)
- Implementation of the Common Fisheries Policy in Germany - Audit of the Member State Measures for Protecting of Aquatic Resources (pdf 165 kB)
- Irregularities in the Framework of the EU Regulations (pdf 173 kB) + Paper (pdf 302 kB)
- Summary of Topic 4 (pdf 99 kB)
Topic 5 - Possibility of performance audit of the CAP
Moderated by Mr Edward Fennessy, European Court of Auditors
- Results of the Questionnaire for Topic 5 (pdf 304 kB)
- Performance Auditing of the CAP in Finland (pdf 119 kB)
- Performance Audit on the Administration of EU Agricultural Subsidies (pdf 251 kB)
- Auditing LEADER (pdf 117 kB)
- Performance Audit of the "Leader" Programme (pdf 360 kB)
- Two types of Aid in the Agricultural Sector: Investment Aid and Aid for Setting Up Young Farmers (pdf 233 kB) + Paper (pdf 284 kB)
- European Investment Aid and Setting Up Aid in Flanders (pdf 245 kB) + Paper (pdf 184 kB)
- Tribunal de Contas of Portugal and the Audit of CAP, Including a Performance Perspective (pdf 230 kB)
- CAP: Keeping the Goals in Mind (pdf 311 kB)
- Summary of Topic 5 (pdf 92 kB) + Extended summary (pdf 205 kB)