Analytical examination of the acquis

CHAPTER 32 - FINANCIAL CONTROL

Agenda for the Explanatory Screening

18.05.2006

(*) There is no Community specific PIFC acquis, but international INTOSAI guidelines apply:

INTOSAI

http://www.intosai.org/Level1/1_defaue.html. Through this site all relevant information can be acceded, including:

Performance Auditing:

http://www.intosai.org/Level3/Guidelines/3_AudStandComm/3_CodEth_AudStand2001_E.pdf

Code of Ethics and Auditing Standards:

http://www.intosai.org/Level3/Guidelines/3_AudStandComm/3_CodEth_AudStand2001_E.pdf

Independence of Supreme Audit Institutions:

http://www.intosai.org/Level2/2_Indep_E.pdf

Internal Control Standards:

http://www.intosai.org/Level3/Guidelines/3_InternalContrStand/3_GuICS_PubSec_e.pdf

Sigma Audit and Financial Control Advise Forum:

http://webdomino1.oecd.org/COMNET/PUM/SigmaAudit.nsf/Welcome?openframeset

Key Publications:

https://www.oecd.org/document/19/0,2340,en_33638100_33638151_34861267_1_1_1_1,00.html

Also the Fcc Website of DG BUDG.B.3 relating to info on PIFC and External Audit:

http://forum.europa.eu.int/Members/irc/budg/fccweb02/home

Table listing the precise parts of Eur-Lex Directory of Community legislation in force :

General (Basis is Article 280 of the EU-Treaty)

• Although the Financial Regulation and its Implementing Regulation are relevant for the protection of Community financial interests, this acquis is dealt with under the budget chapter (chapter 33)

• Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities financial interests. Official Journal L 312, 23/12/1995 P. 0001 – 0004. (Starting from EUR-Lex section 01.60, enter CELEX reference 31995R2988 into "simple search" mode (->new search/search by document number));
• Council Regulation (Euratom, EC) No 2185/96 of 11 November 1996 concerning on-the-spot checks and inspections carried out by the Commission in order to protect the European Communities' financial interests against fraud and other irregularities. Official Journal L 292, 15/11/1996 P. 0002 – 0005. (31996R2185);
• Commission Decision 74/55/EEC of 22 January 1974 conferring powers to carry out measures of control in Member States in respect of Community revenue and expenditure. (OJ L 34, 7.2.1974, p. 28) (31974D0055)

·         Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1) (32002Q1605); Amendment proposed by (52005PC0181)

• Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementation of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities. (OJ L 357, 31.12.2002, p. 1) (32002R2342)

   Communication of irregularities

• Council Regulation (EEC) No 595/91 of 4 March 1991 concerning irregularities and the recovery of sums wrongly paid in connection with the financing of the common agricultural policy and the organization of an information system in this field and repealing Regulation (EEC) No 283/72. Official Journal L 067, 14/03/1991 P. 0011 – 0015. (31991R0595);
• Commission Regulation (EC) No 1681/94 of 11 July 1994 concerning irregularities and the recovery of sums wrongly paid in connection with the financing of the structural policies and the organization of an information system in this field. Official Journal L 178, 12/07/1994 P. 0043 - 0046. (31994R1681);

• Commission Regulation (EC) No 2035/2005 of 12 December 2005 amending Regulation (EC) No 1681/94 concerning irregularities and the recovery of sums wrongly paid in connection with the financing of the structural policies and the organisation of an information system in this field. Official Journal L 328, 15/12/2005 P. 0008 - 0012. (32005R2035);
• Commission Regulation (EC) No 1831/94 of 26 July 1994 concerning irregularities and the recovery of sums wrongly paid in connection with the financing of the Cohesion Fund and the organization of an information system in this field. Official Journal L 191, 27/07/1994 P. 0009 - 0012. (31994R1831);

• Commission Regulation (EC) No 2168/2005 of 23 December 2005 amending Regulation (EC) No 1831/94 concerning irregularities and the recovery of sums wrongly paid in connection with the financing of the Cohesion Fund and the organisation of an information system in this field. Official Journal L 345, 28/12/2005 P. 0015 - 0018. (32005R2168);

 PIF Convention: Cooperation to Protect the CEC´s Financial Interests

• Council Act of 26 July 1995 drawing up the Convention on the protection of the European Communities' financial interests. Official Journal C 316, 27/11/1995 P. 0048 – 0048. (31995F1127(03));
• Convention drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection of the European Communities' financial interests. Off.Journal C 316, 27/11/1995 P. 0049–0057. (41995A1127(03));
• Council Act of 27 September 1996 drawing up a Protocol to the Convention on the protection of the European Communities' financial interests. Official Journal C 313, 23/10/1996 P. 0001 – 0001. (31996F1023(01));
• Protocol drawn up on the basis of Article K.3 of the Treaty on European Union to the Convention on the protection of the European Communities' financial interests - Statements made by Member States on the adoption of the Act drawing up the Protocol. Off. Journal C 313, 23/10/1996 P.0002-0010. (41996A1023(01));
• Council Act of 19 June 1997 drawing up the Second Protocol of the Convention on the protection of the European Communities' financial interests. Official Journal C 221, 19/07/1997 P.11–11. (31997F0719(02));
• Second Protocol, drawn up on the basis of Article K.3 of the treaty on European Union, to the Convention on the protection of the European Communities' financial interests - Joint Declaration on Article 13 (2) - Commission Declaration on Article 7. Official Journal C 221 , 19/07/1997 P. 0012 - 0022. (41997A0719(02));

    Protection of the euro against counterfeiting (first pillar aspects)

• Council Regulation (EC) No 1338/2001 of 28 June 2001 laying down measures necessary for the protection of the euro against counterfeiting. Official Journal L 181, 04/07/2001 P. 0006 - 0010. (32001R1338)
• Council Regulation (EC) No 1339/2001 of 28 June 2001 extending the effects of Regulation (EC) No 1338/2001 laying down measures necessary for the protection of the euro against counterfeiting to those Member States which have not adopted the euro as their single currency. Official Journal L 181, 4/7/01 P.11–11. (32001R1339)
• Communication from the Commission to the European Parliament and to the Council concerning the implementation and continuation of the Pericles programme for the protection of the euro against counterfeiting; COM/2005/0127 final; (52005DC0127)
• Council Decision 2001/923/EC of 17 December 2001 establishing an exchange, assistance and training programme for the protection of the euro against counterfeiting ("Pericles" programme). Official Journal L 339, 21/12/2001 P. 0050 – 0054. (32001D0923, no longer in force). Proposal for a Council Decision amending and extending Council Decision of 17 December 2001 establishing an exchange, assistance and training programme for the protection of the euro against counterfeiting (the ‘Pericles’ programme)  COM/2005/0127 final - CNS 2005/0029 (52005PC0127(01))
• Council Decision 2001/924/EC of 17 December 2001 extending the effects of the Decision establishing a training, exchange and assistance programme for the protection of the euro against counterfeiting ("Pericles" programme) to the Member States which have not adopted the euro as the single currency. Official Journal L 339, 21/12/2001 P. 0055 – 0055. (32001D0924, no longer in force). Proposal for a Council Decision extending to the non-participating Member States the application of Council Decision amending and extending Council Decision of 17 December 2001 establishing an exchange, assistance and training programme for the protection of the euro against counterfeiting (the ‘Pericles’ programme) COM/2005/0127 final, (52005PC0127(02))

• 2003/861/EC: Council Decision of 8 December 2003 concerning analysis and cooperation with regard to counterfeit euro coins. Official Journal L 325, 12/12/2003 P. 0044 – 0044. (32001D0924)
• 2003/862/EC: Council Decision of 8 December 2003 extending the effects of Decision 2003/861/EC concerning analysis and cooperation with regard to counterfeit euro coins to those Member States which have not adopted the euro as their single currency. Official Journal L 325, 12/12/2003 P. 45 – 45. (32003D0862)
• Council Regulation (EC) No 2182/2004 of 6 December 2004 concerning medals and tokens similar to euro coins. Official Journal L 373, 21/12/2004 P. 0001 – 0006. (32004R2182)
• Council Regulation (EC) No 2183/2004 of 6 December 2004 extending to the non-participating Member States the application of Regulation (EC) No 2182/2004 concerning medals and tokens similar to euro coins. Official Journal L 373, 21/12/2004 P. 0007 – 0007. (32004R2183)
• 2005/37/EC: Commission Decision of 29 October 2004 establishing the European Technical and Scientific Centre (ETSC) and providing for coordination of technical actions to protect euro coins against counterfeiting. Official Journal L 019, 21/01/2005 P. 0073 – 0074. (32005D0037)

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