News

TAIEX regional seminar for Audit Authorities held in Belgrade

Representatives of the Governmental Audit Office of EU Funds participated in the regional seminar for Audit Authorities, held at the Zira Hotel in Belgrade, from September 30 to October 1, 2024. The event was organized by the European Commission's Directorate-General for Neighbourhood and Enlargement Negotiations (DG NEAR) within the framework of the TAIEX instrument and brought together representatives of Audit Authorities from EU candidate countries, including Albania, Montenegro, North Macedonia, Serbia, and Turkiye, as well as experts from EU Member State Audit Authorities.

The focus of the seminar was on enhancing the capacities of Audit Authorities under the IPA III programmes, with a particular emphasis on aligning audit methodologies and reporting deadlines with the standards applied in EU Member States. Participants had the opportunity to exchange experiences and best practices regarding audit planning, auditing key performance indicators (KPIs), and the introduction of artificial intelligence in future audit processes. The speakers were esteemed experts from the Audit Authorities of Belgium, Croatia and the Czech Republic, who shared their knowledge and experience through a series of lectures and interactive sessions. The event contributed to strengthening regional cooperation and the exchange of knowledge in the field of auditing EU funds, laying the groundwork for future progress in meeting the requirements for EU membership. The seminar concluded with a discussion on the challenges faced by IPA countries on their path to EU membership, including alignment with the Union’s legal and regulatory frameworks.

This event represents another step forward in establishing effective audit mechanisms that will contribute to more transparent and accountable use of EU funds.

* * *

Mini-homologues meeting brought together Audit Authorities in the Western Balkans

On 2nd October 2024, the Governmental Audit Office of EU Funds successfully organized the Mini-Homologues Meeting at The Zira Hotel, Belgrade, as part of the Twinning Project "Further Strengthening the Capacity of the Serbian Audit Authority." The event, aimed at fostering cooperation between Audit Authorities of EU funds in the Western Balkans, was marked by the honor of hosting distinguished representatives from the European Commission’s DG Near, DG Agri and the EU Delegation in Serbia, highlighting the significance of the meeting and strengthening the shared commitment to advancing auditing practices in the region.

Тhe meeting opened with an address from Ms. Milena Milojević, Acting Director of the Serbian Audit Authority; Mr. Neven Šprlje, Director of the Croatian Audit Authority; and Mr. Frederic Misrahi, representative of the Delegation of the European Union to Serbia.

Experts from the Croatian and Hungarian Audit Authorities led interactive workshop, focusing on key topics such as audit trails, financial corrections and the digitalization of audit processes. These sessions provided valuable insights and practical approaches for improving audit methodologies and practices.

The meeting also included a panel discussion on the role of Audit Authorities in the Growth Plan for the Western Balkans, emphasizing the importance of regional collaboration in enhancing the effectiveness of EU fund audits.

The Mini-Homologues Meeting provided a valuable platform for knowledge exchange among audit authorities, reinforcing the commitment to accountability in managing EU funds. The insights gained will contribute to strengthening auditing practices in the scope EU-funded programmes across the region.

* * *

Opening Ceremony of the Twinning Light Project: Strengthening the Capacity of the Serbian Audit Authority

Belgrade, 27 May 2024 - The Audit Authority Office of EU Funds - Republic of Serbia and the Agency for Audit of European Union Programmes Implementation System - Republic of Croatia, with the support of the Delegation of the European Union in Serbia, held the opening ceremony of the Twinning Light Project "Further Strengthening the Capacity of the Serbian Audit Authority". The event took place at Hotel M Beograd, gathering key stakeholders and representatives.

The ceremony commenced with a speech by a representative from the Embassy of the Republic of Croatia in the Republic of Serbia, Ms. Natali Lulić. This was followed by an address from Mr. Nicola Bertolini, the Head of Cooperation of the Delegation of the European Union in Serbia. He stated: „This support to the external auditing of pre-accession programmes is particularly timely in view of the fact that Serbia is about to receive increased amounts of EU funds. I wish the project and the twinning partners every success”.

Mr. Miroslav Gačević emphasized the importance of the audit tasks: "The activities for the implementation of the Audit Authority's competencies are quite complex, and the nature of audit tasks requires a good understanding of the system and all procedural aspects in the context of the implementation of IPA support, which affects the necessary competencies for the quality performance of these tasks. However, it is important to note that the role of this institution will remain equally important even after EU accession, in the context of managing Cohesion Policy and implementing development programs that will be financed from the EU Cohesion and Structural Funds."

Ms. Milena Milojević, Acting Director of the Governmental Audit Office, shared her insights on the project's expectations from the perspective of the beneficiary institution. She highlighted the extensive support received and expressed the hope that EU would continue to support the Audit Authority in the upcoming period. She stated: “The project provides us with invaluable experience from colleagues from ARPA, to develop and improve our methodology, manuals, and audit tools, both for current and upcoming programs that will be available as soon as we become a member state."

Mr. Neven Šprlje, the Member State Project Leader, reassured ongoing support: "The assistance within the project is provided by the pool of ARPA experts fulfilling the same roles as the auditors in the beneficiary institution - real twinners, who will remain at disposal to Serbian AA colleagues after project implementation."

The project officially started on 25 March 2024 and will be implemented over the eight months. The Project supports the Serbian Audit Authority to strengthen its capacities to ensure legality and regularity in the execution of EU budget assigned to Serbia under indirect management modality.

* * *

Project "Further Strengthening the Capacities of the Serbian Audit Authority" - Support for Efficient Management of EU Funds

On March 25, 2024, the implementation of the light twinning project "Further Strengthening the Capacities of the Serbian Audit Authority" commenced. Over the next 8 months, the project will be carried out in collaboration with the Agency for the Audit of European Union Programmes Implementation System from Croatia, with the support of the Delegation of the European Union to the Republic of Serbia. The European Union has provided financial support in the amount of €250,000.00 from the IPA (Instrument for Pre-accession Assistance) fund.

The primary objective of the project is to support the Office for the Audit of EU Funds Management Systems in strengthening its capacities to ensure legality and regularity in the execution of the EU budget allocated to Serbia under the modality of indirect management. The project will provide structured support through theoretical and practical training, as well as procedural assistance, contributing to the development of the capacities of the audit body. This support includes enhancing existing procedures and developing new ones, along with manuals and tools for auditing IPA programs.

We anticipate that this project will contribute to improving the work of the Audit Authority in the following areas:
1. Updating existing manuals (including appendices, forms, and checklists) and developing new ones, in accordance with IPA III requirements
2. Improving the quality, knowledge, and competencies in conducting audits in line with IPA regulations, European Commission guidelines and international audit standards
3. Ensuring more efficient and effective audits and stable functioning of the EU funds management and control system by acquiring knowledge for exam preparation and obtaining national or international licenses/certificates
4. Enhancing auditors' knowledge through 3 study visits to EU member states.

The project "Further Strengthening the Capacities of the Serbian Audit Authority" represents an important step towards enhancing transparency, accountability and efficiency in the management of EU funds in Serbia.

* * *

PLAC II Project take-off in the Governmental Audit Office of EU Funds

As part of the activities envisaged by Special Objective III - Improvement of budgetary discipline and more transparent use of public funds, from the Public Finance Management Reform Program 2021-2025, the implementation of the functional analysis from Measure 3.1 - Formation of a base for strengthening the institutional and administrative capacities of the Governmental Audit Office of EU Funds took off, thus enabling an effective audit of the EU control system. The implementation of this measure is planned through the PLAC III project, under Chapter 32 - Financial control, in order to improve the organisational capacities of the Governmental Audit Office of EU Funds. The EU delegation in the Republic of Serbia selected the experts who will work on the project, after which the kick-off meeting was held on 22 February 2023.

The implementation continued on 26 April, with interviews with the employees and other interested parties, all aimed at identifying the capacities of the Audit Authority Office needed for performance of duties falling under the scope of the new programming period 2021 – 2027 – IPA III.

The project is supposed to be completed by the end of 2023, and the project activities are going on as planned.

* * *

A seven-day basic training for internal auditors in the public sector held

The Central Harmonisation Unit of the Ministry of Finance, as part of its regular responsibilities, organised the basic training for internal auditors in the amphitheatre of the Ministry of Finance. More details on the following link: https://mfin.gov.rs/aktivnosti/odrana-teorijska-obuka-za-interne-revizore

The training was held in the period from 03 April to 11 April 2023, and attended by 70 participants, out of which four representatives of the Governmental Audit Office of EU Funds.

In conducting the training, in addition to the lecturers from the Central Harmonisation Unit, the director of the Governmental Audit Office of EU Funds also held lectures, covering the following theoretical topics: the purpose of audit reports; fraud concepts; specifics of the audit of IPA funds, as well as a practical topic - Training for the use of basic internal audit tools - topic 5: case study - revenues.

In this way, the Central Harmonisation Unit of the Ministry of Finance and the Governmental Audit Office of EU Funds have continued the long-term cooperation in the implementation of basic training for public sector internal auditors, as well as special training for internal auditors in auditing IPA funds of the European Union.

* * *

State officials’ visit to Brussels, as a part of EU project

The first group of appointed public servants, consisting of 22 attendees of the training programme “Strengthening of appointed public servants’ capacities in the Republic of Serbia” visited Brussels for a study tour, from 7 to 9 February 2023. During their stay, the public servants visited institutions of the European Union and diplomatic missions of Serbia and Slovenia to Brussels.

The study tour was supported by the Mission of the Republic of Serbia to EU, and the head of the Mission, H.E. Ana Hrustanovic, delivered address to the training attendees, speaking about the current state of affairs in the process of Serbia’s joining the EU.

This group of appointed public servants had an opportunity to meet with the members of the European Parliament and other institutions of the European Union. They have met with the rapporteur of the European Parliament for the Republic of Serbia, Vladimir Bilcik, member of the delegation of the European Parliament for the Republic of Serbia, Franz Bogovic, president of the European Delegation of the Parliamentary Committee for the stabilisation and accession process of Serbia, Alessandra Moretti, as well as with the president of the Foreign Affairs Committee, David McAllister.

The visit also included meetings with representatives of the General Directorates - DG NEAR and DG CNECT, a tour of the Permanent Representation of the Republic of Slovenia to the EU, where they learned first-hand how the process of joining Slovenia to the EU went, as well as how the EU mechanism looks now from the perspective of a member country. On the second working day, the participants visited the EU Foreign Policy Service - EEAS and learned more about the creation and implementation of the EU's common foreign and security policy.

This visit provided civil servants from Serbia with a more comprehensive picture and a deeper understanding of the functioning of EU institutions, as well as the specifics of EU membership. Previously, this group of civil servants attended training on EU membership, which was carried out by the National Academy for Public Administration, and financed by the European Union as part of the project "Strengthening the professional capacities of appointed civil servants in the Republic of Serbia".

On the last day of the study tour, the Acting Director of the Audit Authority Office of EU Funds used the opportunity provided by the visit to DG AGRI to discuss with the colleagues from Assurance and Financial Audit the current affairs and future audit engagements within IPARD II in the Republic of Serbia.

* * *

TAIEX workshop held – Support to the further strengthening of capacity of the Audit Authority

Workshop “Support to the further strengthening of the capacity of the Audi Authority” aimed at further capacity-building of the Governmental Audit Office of EU Funds was organised in cooperation with TAIEX, in Belgrade, from 28 November to 1 December 2022.

The workshop was held by Ms Vesna Matijasevic and Ms Tatjana Miloloza, from the Internal Audit Sector of the Paying Agency for Agriculture, Fisheries and Rural Development of the Republic of Croatia. It was aimed at strengthening the knowledge of auditors in the Governmental Audit Office of EU Funds in the following areas: on-the-spot checks with particular emphasis on construction works under IPARD projects; prevention and detection of irregularities and fraud by IPARD parties; specificities of the Measure 7 (Farm diversification and business development), and Measure 9 (Technical assistance), related to implementation of IPARD programme, and for Measure 9, with particular emphasis on PRAG rules.

Auditors of the Governmental Audit Office of EU Funds have participated in the workshop, as well as representatives of the Ministry of agriculture, forestry and water management, the Agrarian Payment Directorate, the Ministry of Finance, and representatives of the operational structure for management of IPARD II Programme funds in the Republic of Serbia.

* * *

X Meeting of the Group of Auditors for Interreg Cross-Border Cooperation Programme Romania 2014-2020

X meeting of the Group of Auditors for Interreg Cross-Border Cooperation Programme IPA Romania-Serbia 2014-2020 was held in Băile Herculane, Romania, on 11 October 2020.

Governmental Audit Office of EU Funds was represented by Ljubinko Stanojević, Acting Director, Svetlana Novaković, Head of Audit Group for Territorial and Regional Cooperation, Branislav Medaković, Audit team leader, and Ljubomir Đorović, senior adviser.

The meeting was opened by the Vicepresident of the Audit Authority from Romania, Mr. Tunaru, who welcomed the participants and thanked the Serbian auditors for the good cooperation with the ETC team and gave the floor to Mr. Ljubinko Stanojević. Mr. Stanojević, Acting Director of the Governmental Audit Office of EU Funds (GAO) held a presentation on the structure and organisation of the Serbian Audit Authority and the human resources involved in auditing EU funds. Mr. Stanojević also pointed out preparedness of GAO for new challenges in upcoming period.

The first point on the agenda concerned the status of the ROSE programme (absorption level, achievement of performance indicators, number of calls launched, payments made and amounts reimbursed by the Commission to date). The presentation was held by Mr. Răzvan Trapiel, counsellor within the MA of the Programme.

The second point on the agenda concerned the audit activity carried out so far, namely the system audit, the deficiencies found, the audit results. The presentation was held by Mrs. Daniela Dumitrache. For the audit of operations discussions were mainly focused on the sample size, templates for reporting and the period of time allotted for the performance of the audit mission. The actual findings from the audit on operations mission were discussed with the Serbian auditors.

The third point of the agenda closure for the current programming period, presentation held by Alina Panait. This presentation included references to the main changes on annual accounts and closure documents, preparation for closure related to the non-functioning operations, national investigations and suspended operations, performance on the indicators, accounts and irregularities and the issuance of the annual control report and audit opinion.

The last point on the agenda referred to the new programming period and the main differences from the previous programming period. The presentation was held by Alina Panait. The issues discussed on the new legislative framework for the 2021-2027 programming period considered the most significant changes in the European legislation on the common sample for territorial cooperation programs, management checks based on risk analysis, simplified costs.

X meeting of the Group of Auditors for Interreg Cross-Border Cooperation Programme Romania-Serbia 2014 – 2020 was held in traditionally pleasant atmosphere of mutual appreciation and respect.

* * *

Ceremonial presentation of the certificates to fraud examiners and anti money laundering specialists

A formal reception for Certified Fraud Examiners (CFE) and certified Anti Money Laundering Specialists was held on 5 October 2022, at the residence of the American Ambassador. At the invitation of the American Ambassador, the Director of the Governmental Audit Office of EU Funds attended a reception in support of our employees Svetlana Novakovic and Milena Milojević, MA, who successfully passed exams and acquired the international certificates.

* * *

Regional Conference of Audit Authorities held in Skopje in September 2022

Regional conference of Audit Authorities from beneficiary countries of the Instrument for Pre-Accession Assistance IPA of the European Union was organised by the Macedonian Audit Authority, and held in Skopje on 28 and 29 September 2022. The Conference was attended by representatives of countries-beneficiaries of IPA – Albania, North Macedonia, Serbia, Turkey and Montenegro; EU member countries, Bulgaria, Greece, Italy and Romania; representatives of the European Commission’s DG REGIO, DG AGRI, DG NEAR and OLAF; as well as members of the EU Delegation to the Republic of North Macedonia.

The Governmental Audit Office of EU Funds was represented by its Acting Director, Ljubinko Stanojevic, Head of the Group for Legal and Financial Affairs, Savo Roncevic, Head of the Audit Group for Regional and Territorial Cooperation, Svetlana Novakovic, and coordinator of the Audit group for regional and territorial cooperation, Milena Milojevic, respectively. The Conference focused on the following topics: 1. From IPA II towards IPA III – lessons learned and future challenges; 2. Lessons learned from IPA II and challenges in IPA III; 3. Audit of IPA funds – lessons learned from IPA II and future challenges; 4. IPA II audit experience and future challenges; 5. Audit governance from 2014-2020 to 2021-2027 programme period: the main issues to be faced; 6. Financial Audit Committee (EDEL) audit work 2014-2021; 7. EUSAIR and territorial cooperation in the Western Balkans; 8. Impact of the IPA III FFPA on the audit authorities’ audit methodologies and practical tips for adjustments of previous approach; 9. Audit of EU funds – approach and challenges; 10. Recommendations of the Romanian Audit Authority and examples of good practice that can ensure the improvement of the results obtained through the use of European Funds; 11. Annual acceptance of the IPARD accounts; 12. IPA II audit reports and opinions – conclusions of the review. Structures and authorities in IPA III and task of the audit authorities; 13. Cooperation with the European Anti-Fraud Office.

The Conference commenced with signing ceremony for Memorandum on cooperation between audit authorities of IPA beneficiary countries in creating organisational preconditions for the functioning of the International network of audit authorities in IPA beneficiary countries. These are aimed at improving efficiency and effectivity of audit by strengthening institutional capacities and broadening experience of Audit Authorities in the process of auditing EU funds. Savo Roncevic, Head of the Group for Legal and Financial Affairs signed the Memorandum on behalf of the Governmental Audit Office of EU Funds of the Republic of Serbia.

Acting Director of the Governmental Audit Office of EU Funds held a presentation on capacity-building of audit authority, as an issue of common interest.

The Regional Conference of Audit Authorities in Skopje was concluded voicing the need on further strengthening of capacity of audit authorities and cooperation with appropriate Directorate-General of the European Commission.

* * *

Regional conference od audit authorities held in Bucharest, Romania

Conference of audit authorities “Challenges and perspectives of auditing EU funds 2021-2027”, organised by the Romanian Audit Authority and Vlasveld Audit & Advisory Services from Holland took place in Bucharest on 26 and 27 September 2022.

The Conference was attended by European Union member-states Croatia, Cyprus, Czech Republic, Estonia, Greece, Hungary, Latvia, Lithuania, Slovakia, Slovenia and Romania (the host), as well as Moldova and Serbia, as guests.

Representatives of the Governmental Audit Office of EU Funds, Acting Director Ljubinko Stanojevic and Coordinator of the Audit Group for Regional and Territorial Cooperation Milena Milojevic, attended the Conference which was dedicated to the following topics: 1. Risk-based management verification; 2. Audit approach to audit of operations; 3. Previous rating of the simplified cost variant; and 4. Tools for improvement of audit efficiency.

The second part of the Conference took form of workshops – round tables dedicated to topics such as Article 94 ex-ante assessment SCOs and further audit approach; Efficiency of the audit work and statistical sampling methods & Risk-based management verifications. After the workshops, participants summarised results of discussion and presented different experiences.

Representatives of the Governmental Audit Office of EU Funds have actively participated in the workshops, presenting their own practical experience at the Conference, which proved as an networking opportunity for audit authorities, aimed at a more uniform approach to future EU funds audits.

After the regional audit authority conference, representatives of the Governmental Audit Office of EU Funds visited the Embassy of the Republic of Serbia to Romania on 28 September 2022, where they discussed the friendly bilateral relations between Serbia and Romania with His Excellency, Ambassador Stefan Tomasevic.

* * *

Basic training for internal auditors held

Central Harmonisation Unit of the Ministry of Finance has organised a 7-day training for internal auditors, as a part of its Campaign for making the profession of internal auditor more attractive. The training was held in the Amphitheatre of the Ministry of Finance, follow the link for more details: https://www.mfin.gov.rs/aktivnosti/kampanja-za-veu-privlanost-profesije-interni-revizor

The training was held in the period from 28 February to 08 March 2022, and it was attended by 55 participants, one of them being an employee of the Governmental Audit Office of EU Funds.

Also delivering training, apart from lecturers of the Central Harmonisation Unit, was the Director of the Governmental Audit Office of EU Funds, with the following topics: purpose of the audit reports; the concepts of fraud; specific features of IPA funds auditing; as well as with practical topic ‘Training for utilising basic tools of internal audit – topic 5: case study - revenues.

In this manner, the long-standing cooperation continues between the Central Harmonisation Unit and the Governmental Audit Office in organising the basic training for internal auditors, as well as specific training of internal auditors for auditing IPA funds of the European Union.

* * *

A workshop was held at the Farmers' Club

Within the IPA 2015 project "Capacity building for the alignment with the acquis in the area of agriculture, rural development, food safety, veterinary and phytosanitary policy", a workshop for management structures was held at the Farmers' Club, Belgrade, on 20 January 2022. The workshop was intended for ministries and other relevant institutions, organised to present, in accordance with relevant EU regulations, the role, tasks, responsibilities and the necessary organisational structure of the future "Competent Authority". The workshop was led by expert Masa Kerstein from the Slovenian Ministry of Agriculture, Forestry and Food, authorised person for the Competent Authority for Accreditation of the Slovenian Paying Agency.

The main goals of the workshop were as follows:

• Introduction on institutionalisation of the EU,
• Presentation on organizational structure,
• Establishing tasks, responsibilities and the role of the competent authority,
• Comparing the current situation with requirements of the EU integration (EU member states),
• Decisions necessary for management – strengthening the Republic competent authorities and their respective competencies.

By adopting the Action Plan for PG 11 by the Government at the end of October 2018 (Criterion 1 for opening negotiations in PG 11), which was submitted to the EC in early November of the same year, the Republic of Serbia undertook to establish a "Competent Authority" in line with the EU acquis. In Chapter 1. Horizontal issues - 1.2. Horizontal structures, section The certification body of this plan reads: "In the Republic of Serbia, the body appointed for the certification of pre-accession IPA funds is the Governmental Audit Office of EU Funds (the role of the Audit Authority). It is envisaged that the Office shall also have the function of the Certification Body for CAP measures after accession.“

The workshop was also attended by representatives of the Governmental Audit Office of Audit of EU Funds::

• Ljubinko Stanojevic, Director and
• Tanja Budimir, Audit Coordinator in the IPARD Audit Group.

Representatives of the Office actively participated in the workshop, in accordance with their previous experience in this field.

* * *

The 9th working meeting for the Cross-Border Cooperation Programme Croatia-Serbia 2014-2020 held in Ilok

On 13 December 2021, the 9th working meeting for the Cross-Border Cooperation Programme Croatia-Serbia 2014-2020 was held in Ilok, Croatia. The purpose of this meeting was to exchange experiences between the Agency for the Audit of European Union Programmes Implementation System (ARPA) and the Governmental Audit Office of EU Funds in the audit of the Cross-Border Cooperation Programme Croatia-Serbia 2014-2020, to present the results of the 2021 system audit; presentation of the results of the audit of operations for the 7th accounting year (2 sampling periods); projected errors for 2020/2021; planning of audit activities for the 8th accounting year (2021/2022).

The meeting was attended by:
Neven Šprlje, Director of Agency for the Audit of European Union Programmes Implementation System,
Ana Srdinić - Kovačić, Head of the Department for the Audit of the European Territorial Cooperation Programme (ARPA),
Željko Gribl, Head of the System Audit and Account Auditing Department (ARPA),
Martina Patrčević, Senior Auditor of the Sector for Audit of Structural Instruments (ARPA),
Ljubinko Stanojević, Director of the Governmental Audit Office of EU Funds,
Svetlana Novaković, Head of the Audit Group within the area of ​​regional and territorial cooperation policy, and
Savo Rončević, Head of the Group for Legal and Financial Affairs.

The attendees also discussed new regulations for the next programming period 2021-2027, as well as expectations from the future audit practice.

* * *

Meeting of the Audit Group for the IPA Cross-Border Cooperation Program Serbia - Republic of Northern Macedonia

Governmental Audit Office of EU Funds held a meeting of the Audit Group for the IPA Cross-Border Cooperation Program Serbia - Republic of Northern Macedonia in Belgrade, on 29 October 2021.

The following current issues were discussed at the meeting:

• Status of implementation of the Cross-Border Cooperation Program, challenges in the implementation of the Programme, future plans and programming for the next financial perspective 2021 - 2027;
• Results and effects of conducted system audits;
• Results of risk assessment and preparation of audit strategy for the period 2022-2024.

The meeting was attended by members and deputy members of the Audit Group for the IPA Cross-Border Cooperation Programme Serbia - Republic of Northern Macedonia, as well as a representative of the Ministry of European Integration - Department for Support to the Head of the Operating Structure (present online).

* * *

Conference of the Visegrad Group - Audit Authorities V4+5 held in Budapest

The Conference of Audit Authorities V4+5, the so-called Visegrad Group, was held on 14 and 15 October 2021, organised by the General Directorate for Audit of European Funds of Hungary.

Attending the Conference were member countries of the European Union – Austria, Czech Republic, Croatia, Romania, Slovakia, Slovenia, Hungary as the host, and Serbia, as a guest.

The conference was held in the form of workshops - round tables dedicated to specific topics: market prices, handling of irregularities in relation to ETC Programmes, Public Procurement, infringements of public procurement in breach of the ban on subdivision and corrections applicable under Commission decision or applied in audit practice, Simplified Cost Options and good practices, COM and ECA audit experiences, validation exercises, issues related to the implementation and audit of the Recovery and Resilience Fund, Preparation for 2021-2027 period, including ETC specific issues, common sample and grouping, as well as Preparation for 2021-2027 period concerning mainstream programmes). The discussion at the Round Tables was led by the Director and Auditors of the General Directorate for Audit of European Funds of Hungary, with open and constructive participation of all representatives of member states, including Serbia as a guest and equal interlocutor.

* * *

Ceremonial presentation of the certificate of fraud examiners at the USA residence

A formal reception for Certified Fraud Examiners (CFE) was held on 29 September 2021, at the residence of the American Ambassador. At the invitation of the American Ambassador, the Director of the Governmental Audit Office of EU Funds attended a reception in support of our employee Milena Milojević, MA, who successfully passed all four exams in the certification procedure for fraud examiners. The Association of Certified Fraud Examiners (ACFE) is the world's largest anti-fraud organisation, providing education and certification in the field of fraud prevention and detection.

* * *

A joint 6th session of IPA and 9th session of the TAIB Monitoring Committee held

A joint meeting of the IPA Monitoring Committee and the Sectoral Monitoring Committee of the IPA Component I (TAIB) was held online, on 21 July 2021. The meeting was co-chaired by Dušan Čarkić, acting Assistant Minister of European Integration (on behalf of the National IPA Coordinator) and Catherine Wendt, Head of Unit for Serbia in the European Commission – Directorate-General for European Neighborhood Policy and Enlargement (DG NEAR).

The following topics were discussed: Programming Process Including Sector Approach and Status of Donor Coordination; Decentralised/Indirect System of Management of IPA and Horizontal Implementation Issues under direct and indirect management; Strategic, country-level evaluation of the EU's cooperation with Serbia over the period 2012-2018; Adoption/Approval of the Annual Monitoring Plan for 2021 and the Plan of Evaluations for the Period 2021-2022. At the end of the joint session, detailed conclusions and recommendations were adopted for each of the topics discussed.

Governmental Audit Office of EU Funds was represented by Ljubinko Stanojevic, Director; Ljiljana Pantic, Head of the Audit group for National Action Programme, and Jasmina Tosic, coordinator of the Audit group for National Action Programme.

* * *

8th Working Session for Cross-Border Cooperation Programme Croatia – Serbia 2014-2020 held in Ilok

The 8th working session for Cross-Border Cooperation Programme Croatia – Serbia 2014-2020 was held in Ilok, Croatia on July 6, 2021. The purpose of the meeting was to exchange experiences between the Agency for the Audit of European Union Programmes Implementation System (ARPA) and the Governmental Audit Office of EU Funds in the audit of the Croatia-Serbia Cross-Border Cooperation Programme 2014-2020; Presentation of the annual control report by the EC and submission of an updated audit strategy; Presentation of the results of the audit of the system in 2021; Presentation of the results of the business audit (1st sampling period) and Presentation of the sample from the second period for business audit.

The meeting was attended by:

• Ana Srdinic - Kovacic, Head of the Department for the Audit of the European Territorial Cooperation Program (ARPA),
• Zeljko Gribl, Head of the System Audit and Account Auditing Department (ARPA),
• Martina Patrcevic, Senior Auditor of the Sector for Audit of Structural Instruments (ARPA),
• Djana Petracija, Head of the Department for Coordination of Implementation of Cooperation Programmes in the Ministry of Regional Development and European Union Funds in the Republic of Croatia;
• Petra Laus, Programme Manager of the Managing Authority in the Ministry of Regional Development and European Union Funds in the Republic of Croatia;
• Ljubinko Stanojevic, Director of the Governmental Audit Office of EU Funds,
• Svetlana Novakovic, Head of the Audit Group within the area of ​​regional and territorial cooperation policies,
• Savo Roncevic, Head of the Legal and Financial Affairs Group,
• Ljubomir Djorovic, Audit Coordinator,
• Milena Milojevic, Audit Coordinator,
• Ljubica Aritonovic, Independent Advisor for Professional Audit Affairs,
• Katarina Aleksov Audit Advisor, and
• Biljana Ostojic, Audit Advisor.

The meeting reaffirmed the professional conduct of the auditors of the Governmental Audit Office of EU Funds, and the trust of the Agency for the Audit of European Union Programmes Implementation System in the quality of audit findings.

* * *

Seven-day basic training for internal auditors

The Central Harmonisation Unit of the Ministry of Finance, after a long break caused by the COVID-19 pandemic, organised the Basic Training for Internal Auditors, in the big hall of the "Serbian Railway Infrastructure" building. The training was held from 28 June 28 to 6 July 2021, in the presence of 62 participants, 9 of whom were representatives of the Governmental Audit Office of EU Funds.

In addition to the lecturers from the Central Harmonisation Unit, the Director of the Governmental Audit Office of EU Funds also held lectures, with the following theoretical topics: System audit - case theory and study; Purpose of audit reports; Report Structure and Action Plans; Specifics of the audit of IPA funds, as well as the practical topic: ‘Training for the use of basic internal audit tools - topic 1: case study – earnings’. In this way, the long-lasting cooperation between the Central Harmonisation Unit of the Ministry of Finance and the Governmental Audit Office of EU Funds in conducting the Basic Training for Internal Auditors, as well as special training of internal auditors for auditing EU IPA funds, continued.

* * *

8th Session of the IPARD II Monitoring Committee

The eighth session of the IPARD II Monitoring Committee was held on Friday, 11 June 2021, in the "Belgrade" hall, Serbia Palace in Belgrade. Due to the current epidemiological situation, the session was organised in two forms - through online participation, and through direct participation of the maximum allowed number of members of the IPARD II Monitoring Committee in the hall. In addition to the members of the IPARD II Monitoring Committee, the meeting was attended by representatives of the European Commission's Directorate-General for Agriculture and Rural Development, the European Union Delegation to Serbia, the Ministry of Agriculture, Forestry and Water Management, the Ministry of Finance, the Ministry of European Integration and the Governmental Audit Office of EU Funds.

IPARD II Monitoring Committee members discussed the achieved results of the implementation of IPARD incentives, and the results of the Annual Report on the Implementation of the IPARD II Program for 2020 were presented. The session also focused on the preparation of the IPARD III programme. The Governmental Audit Office of EU Funds was represented by Ljubinko Stanojevic, Director, and Sasa Celic, Head of the Audit Group for the IPARD Programme.

* * *

Training of auditors in cooperation with Association ‘Internal Auditor’ from Uzice

In order to continue the continuous training and education of certified internal auditors in the public sector, present experiences from the practice of performing internal audits and learn about the methodology of improving internal audit, a seminar, organised by the Association "Internal Auditor" from Uzice, was held at Zlatibor, from 8 March to 10 March 10 2021.

The seminar covered topics such as "Preparation and development of risk management strategy", "follow up" audit - practical experience, "Methodology of IT audit", "Problems in the functioning of internal audit", "Information security from the aspect of internal control system”, "Audit of compliance of financial management and control with laws, bylaws and internal acts", and "Annual reporting on the system of financial management and control, as well as the Annual report on performed audits and internal audit activities for 2020".

Audit Office of EU Funds was represented by nine certified internal auditors in the public sector, who exchanged their experience with that of their peers.

* * *

Оnline audit workshop with Lexxion Publisher - Berlin

In order to strengthen the capacity of the Governmental Audit Office of EU Funds, an online workshop “Finalising Programming & Financial Management and Control of EU Funds 2021-2027” was held in Belgrade, in cooperation with German Lexxion Publisher, from 23-24 February 2021.

The online workshop was held using the Zoom platform, by Olga Guza, Deputy Director of EU Funds Audit Department, Ministry of Finance of the Republic of Latvia; Alina Ploae, Counsellor in the Managing Authority for INTERREG IPA Cross-Border Cooperation Romania-Serbia Programme, Directorate MA for European Territorial Cooperation Programmes, and Bernd Schuh, Executive Director, Austrian Institute for Regional Studies and Spatial Planning, Vienna.

The workshop focused on the new programming period, 2021 – 2027, which introduces significant changes in financial distribution and control and management system of EU funds. The attending experts helped understanding how these changes would affect the completion and negotiation of operational programs with the European Commission, how operational programs are modified during the negotiation process and what challenges await audit authorities in the programming period 2021-2027.

Due to the epidemiological measures, the workshop included all heads of audit groups in the Governmental Audit Office of EU Funds. This training is foreseen by the Annual Training Programme of the Governmental Audit Office of EU Funds.

* * *

Meetings of the Group of Auditors for IPA Cross-Border Cooperation Programmes

In the period from 24 to 26 November 2020, the Governmental Audit Office of EU Funds has held online meetings (using applications "MTeams" and "Skype") of the Audit Group for IPA Cross-Border Cooperation Programs: Serbia - Montenegro, Serbia - Republic of Northern Macedonia and Serbia - Bosnia and Herzegovina.

The following current issues were discussed at the meetings:

• Status of implementation of the Cross-Border Cooperation Program, challenges in the implementation, future plans and programming for the next financial perspective 2021 - 2027 were discussed;
• Amendments to the Rules of Procedure of the Group of Auditors conditioned by the current epidemiological situation;
• Results and effects of conducted system audits;
• Results of risk assessment and plans for audit activities in the next year.

The meetings were attended by members and deputy members of the Audit Group for IPA Cross-Border Cooperation Programs: Serbia - Montenegro, Serbia - Republic of Northern Macedonia and Serbia - Bosnia and Herzegovina, as well as representatives of the Ministry of European Integration – Sector for Support to Operational Structure Manager and the Ministry of Finance - the National Authorising Officer support unit.

* * *

The 7th session of the IPARD II Monitoring Committee held

The Seventh session of the IPARD II Monitoring Committee was held on Friday, 30 October, 2020, at the “Mona Plaza” Hotel in Belgrade. Due to the epidemiological situation caused by the coronavirus, the Seventh session was held through online conference call and physical presence of the maximum permitted number of the IPARD II Monitoring Committee members in the meeting room.

Beside the members of the IPARD II Monitoring Committee, the Seventh session of the IPARD II Monitoring Committee was attended by representatives of the Directorate General for Agriculture and Rural Development, the European Commission, the Delegation of the European Union to the Republic of Serbia, the Ministry of Finance, the Ministry of European Integration and the Governmental Audit Office of EU Funds.

The Governmental Audit Office of EU Funds was represented by the Director, Ljubinko Stanojevic, and the Head of the IPARD Audit Group, Sasa Celic. They presented the current state of affairs and activities of the GAO related to auditing IPARD II Programme for pre-accession assistance for the rural development of the Republic of Serbia, in the period 2014-2020.

* * *

Expansion of business premises

Works related to reconstruction and expansion of business premises of the Governmental Audit Office of EU Funds were completed in late September 2020. The works were financed from the budget of the Republic of Serbia for the year of 2020, with the value of 4,791,557.00, without VAT.

The programme for the public finances reform envisaged the activity ‘Reconstruction and expansion of business premises capacities, aimed at creating technical preconditions for employment of new staff and developing the administrative capacities of the Office’, as a part of the Pillar – Sound financial control – Measure ‘Further strengthening of legislative framework, institutional and operational capacities of the Governmental Audit Office of EU Funds“.

Expanding the capacity of business premises for 80m2 created conditions for smooth operation of the Office, set out in the Regulation on measures for prevention and suppression of the infectious disease COVID-19, as well as Instructions on organization of business processes in the public administration bodies and the Governmental services in applying the protection measures related to COVID-19, after the suspension of the state of emergency.

* * *

Working meeting regarding the Cross-Border Cooperation Programme Croatia-Serbia 2014-2020

Working meeting aimed at discussing the Cross-Border Cooperation Programme Croatia-Serbia 2014-2020 was held in Ilok, on 9 June 2020.

The purpose of the meeting was exchange of experience between the Croatian Agency for the Audit of European Union Programmes Implementation System and the Serbian Governmental Audit Office of EU Funds in auditing the Cross-Border Cooperation Programme Croatia-Serbia 2014-2020, adopting an unified audit methodology for the system audit, and preparing an audit methodology for unified approach to the audit of operations. The meeting also served as a forum for discussing the current status of the audit of operations, reconciling plans for the second phase of the audit of operations and the current status of the system audit.

The meeting was attended by: 
- Neven Sprlje, Director of the Agency for the Audit of European Union Programmes Implementation System (ARPA),
- Zvonko Siric, Head of the Service for Audit of Programmes under European Territorial Cooperation (ARPA),
- Zeljko Gribl, Head of the Department for System Audit and Audit of Accounts (ARPA),
- Martina Patrcevic, senior auditor in the Department for System Audit and Audit of Accounts,
- Ljubinko Stanojevic, Director of the Governmental Audit Office of EU Funds,
- Slobodan Karanovic, Deputy Director of the Governmental Audit Office of EU Funds,
- Svetlana Novakovic, Head of the Audit Group for the Policy Area Regional and Territorial Cooperation,
- Savo Roncevic, Head of the Group for Legal and Financial Affairs,
- Jelena Tadic, Coordinator of Audit Activities,
- Ljubomir Djorovic, Coordinator of Audit Activities,
- Branislav Medakovic, Coordinator of Audit Activities; and
- Ksenija Suluburic, junior advisor for professional support to audit.
This meeting reiterated the professional relations between auditors of the Governmental Audit Office of EU and the reliance of the Agency for the Audit of European Union Programmes Implementation System.

* * *

Protocol of cooperation signed

In order to strengthen the efficient and effective execution of tasks in the implementation of the Instrument for Pre-Accession Assistance in the policy area "Agriculture and Rural Development" (IPARD), a protocol oF cooperation was signed IN Belgrade on 19 June 2020 between the Governmental Audit Office of EU Funds (Audit Authority), the Ministry of Agriculture, Forestry and Water Management, Rural Development Sector, Rural Development Department (Managing Authority) and the Ministry of Agriculture, Forestry and Water Management, Directorate for Agricultural Payments, (IPARD Agency).

The Protocol between the Audit Authority, the Managing Authority and the IPARD Agency was signed respectively, by Ljubinko Stanojevic, Director of the Governmental Audit Office of EU Funds, Jasmina Miljkovic Head of the Managing Authority and the Head of the Rural Development Department within the Ministry of Agriculture , Forestry and Water Management, and Biljana Petrović, Acting Director of the Directorate for Agrarian Payments within the Ministry of Agriculture, Forestry and Water Management.

The purpose of this cooperation protocol is to define mutual relations and business cooperation between the Audit Authority, the Managing Authority and the IPARD Agency in the process of implementing the Instrument for Pre-Accession Assistance in support of Agriculture and Rural Development (IPARD), as well as to ensure full mutual cooperation, enable the Audit Authority to perform its tasks within the deadlines set by the Law Ratifying the Framework Agreement between the Republic of Serbia and the European Commission on the arrangements for implementation on Union financial assistance to the Republic of Serbia under the Instrument for Pre-Accession Assistance (IPA II) and the Agreement between the Government of the Republic of Serbia and the European Commission on the Provisions for Management and Implementation of Union Financial Assistance to the Republic of Serbia under the Instrument for Pre-Accession Assistance in the Policy Area ‘Agriculture and Rural Development” (IPARD).

With the signing of the Protocol on Cooperation, another recommendation of the Directorate-General for Agriculture and Rural Development of the European Commission from 2016 has been implemented.

* * *

Online workshop of auditors held in cooperation with GIZ

In order to strengthen the capacity of the Governmental Audit Office of EU Funds, and in cooperation with the project Support to Public Administration Reform, which is implemented within the German-Serbian development cooperation by the German organization GIZ (Deutsche Gesellschaft für Internationale Zusammenarbeit), online workshop "Support to the negotiating chapter 32-financial control in strengthening the capacity of the Serbian Office for the Audit of the EU Funds Management System, regarding the audit of EU structural and investment funds" was held in Belgrade, in the period from May 14 to May 15, 2020.

The online workshop was led by dr. Balázs Dencső, Director General of the Directorate General for Audit of European Funds in Hungary, using the application "Microsoft Teams Meeting", in strict compliance with the "Instructions on the organisation of work processes in public administration and government services in the application of protection against infectious diseases covid-19 after abolition of the state of emergency ", while epidemiological measures are still ongoing.

The workshop included the practical experiences of the Directorate General for Audit of European Funds in Hungary in auditing ESI funds and changes in the draft regulations for the period 2021-2027.

The workshop included all employees in the Governmental Audit Office of EU Funds who are engaged in auditing, as well as interested representatives of the Ministry of European Integration.

This training is foreseen by the Annual Training Program of the Governmental Audit Office of EU Funds and the Public Financial Management Reform Program 2016-2020.

* * *

Trilateral meeting of the Group of Auditors for the Cross-Border Cooperation programmes Romania-Serbia and Hungary-Serbia

A trilateral meeting of the Group of Auditors for IPA Cross-Border Cooperation Programmes 2014-2020, Romania-Serbia and Hungary-Serbia was held in Belgrade, in the premises of the Governmental Audit Office of EU Funds on 24 February 2020.

The morning session was used to hold the eighth meeting of the Group of Auditors for the Romania-Serbia Cross-Border Cooperation Programme, attended by:

• Lucian Dan Vladsecu, President of the Court of Auditors within the Court of Auditors of Romania;
• Florin Tunaru, Vice-President of the Court of Auditors within the Court of Auditors of Romania; and
• Iulian MISERCIU, Director of the FEDR Audit Directorate within the Audit Authority.

The participants in the meeting discussed changes to the audit strategy, results of audits of system and operations for 2019, the Annual Audit Report for 2019 and the Annual Audit Opinion for 2019, as well as audit plans for 2020. During the meeting, a high level of confidence of the Audit Authority of Romania in the capacities and quality of work of the Governmental Audit Office of EU Funds was expressed, and future close cooperation in performing the upcoming tasks was reiterated.

 

The afternoon session brought the third meeting of the Group of Auditors for the Cross-Border Cooperation Programme Hungary-Serbia, and it was attended by:

• dr. Balázs Dencső, General Director of the Directorate-General for Audit of EU Funds;
• Dr. Marianna Miklós-Molnár, Deputy General Director, and
• Riskó Ágnes, Director.

The participants in the meeting discussed changes to the audit strategy, results of audits of system and operations for 2019, the Annual Audit Report for 2019 and the Annual Audit Opinion for 2019, as well as audit plans for 2020. Future challenges and roles of audit authorities in the upcoming programme period 2021-2027 were presented.

The meetings were attended by the following representatives of the Governmental Audit Office of EU Funds:

• Ljubinko Stanojevic, Director,
• Slobodan Karanovic, Deputy Director. and
• Svetlana Novakovic, Head of the Audit Group for policy area Regional and Territorial Cooperation.

* * *

TAIEX Expert Mission on the preparation and implementation of Quality Assessment and Improvement Programme (QAIP)

The Ministry of Agriculture, Forestry and Water Management – Group for Internal Audit of the Agrarian Payments Directorate has, in cooperation with a special Department within the Directorate-General for Neighborhood and Enlargement Negotiations - TAIEX, organised an expert mission on preparation and implementation of the Quality Assessment and Improvement Programme. The event took place in Belgrade, in the premises of the Directorate for Agrarian Payments.

The aim of the expert mission was to strengthen the knowledge of internal auditors in the Agrarian Payments Directorate on the preparation and implementation of the Quality Assessment and Improvement Programme (QAIP), given the fact that the Group for Internal Audit does not have sufficient practical experience in the preparation and implementation of the QAIP.

In addition to the employees of the Group for Internal Audit of the Agrarian Payments Directorate, the expert mission was also attended by internal auditors from: Central Harmonization Unit of the Ministry of Finance, Ministry of Agriculture, Forestry and Water Management, Ministry of Finance, Internal Audit Department of the City of Belgrade, as well as seven authorised internal auditors for the public sector of the Governmental Audit Office of EU Funds.

QAIP is a developed methodology for ongoing and periodic assessments, consisting of comprehensive processes, continuous monitoring and testing of internal audit and advisory services, periodic certification of compliance with the definition of internal audit, code of ethics and standards. This also includes ongoing measurements and analyses of ways of measuring performance, e.g. implementation of the internal audit plan, cycle times, accepted recommendations and customer satisfaction. The methodology is in line with International Standards for the Professional Practice of Internal Auditing.

* * *

Study Visit of the Audit Authority of Albania

As part of the strengthening of the Network of Audit Authorities of IPA Countries, a five-member delegation of the Agency for the Audit of EU-Accredited Assistance Programs from Albania visited Belgrade from 20 to 24 January 2020, as a study visit to the Governmental Audit Office of EU Funds. The aim of the visit was to exchange experience in the field of administrative capacity building, audit methods, as well as practical application of software ‘AuditDoc’ for auditing EU projects and document management. The members of the delegation of the Audit Authority of Albania had the opportunity to practically use the software in individual phases of the audit - planning, fieldwork and reporting. The heads of the Audit Groups of the Governmental Audit Office of EU Funds explained to the their Albanian colleagues and peers the benefits of utilising software to perform audit activities easier and faster. The Delegation of the Audit Body of Albania expressed their appreciation for the new experience and friendly atmosphere at the Governmental Audit Office of EU Funds during the study visit.

* * *

Meeting organised by DG NEAR held in Zagreb

Directorate-General for Neighbourhood and Enlargement Negotiations of the European Commission (DG NEAR) organised a seminar in Zagreb, held from 22-24 October 2019, aimed at strengthening the capacities of Audit Authorities with regard to the Instrument for Pre-Accession Assistance programmes (IPA). The seminar was attended by representatives of audit authorities from Montenegro, Macedonia, Albania, Turkey and Serbia.

The main topic of the seminar was auditing works contracts, namely:

- Preventive role of the audit authorities,

- Audit of works contracts implementation phases,

- Audit scope in operations audit,

- FIDIC Red and Yellow Book,

- Public procurement procedure (works contracts) for construction works, craft works and installation works, for the construction of accommodation facilities, works on the construction of sewer system, construction of waste water treatment plants, supervision of landfill rehabilitation works, upgrading of the existing plant for drinking water production using the two-stage filtration system, installing equipment for construction of accommodation facilities in student campus, etc.

Since the seminar was supposed to be a combination of theory and practical work, verification of the gained knowledge was organised on the spot and the participants visited two construction sites in order to check the completion level of works – Zagreb’s Rotor and the Innovative Technology Centre.

The seminar also severed as an opportunity for the Audit Authorities to exchange experience and knowledge gained.

* * *

Training in cooperation with GIZ

Employees of the Governmental Audit Office of EU Funds participated in a training event on soft skills, held in Vrsac on 23-26 September 2019. The training was organised in cooperation with the Public Administration Reform Project in Serbia, implemented by GIZ (Deutsche Gesellschaft für Internationale Zusammenarbeit) under the German-Serbian development cooperation, and aimed at strengthening capacities regarding soft skills in audit of EU structural and investment funds.

The training covered areas such as non-verbal communication - interpretation of body language and facial expressions in the auditor-client relationship, manipulations in a business communication, preservation of the critical opinion and professional integrity of the auditor, internal communication and fostering a positive environment and effective meetings management.

The training was included in the Annual training programme of the Governmental Audit Office of EU Funds.

* * *

Annual meeting of IPA Audit Authorities

An annual seminar of the audit authorities for the Instrument for Pre-Accession Assistance (IPA) was held in Valona, Albania, July 3-4 2019. The seminar was organised by the Audit Authority of Albania, and the topic was strengthening of the cooperation between IPA audit authorities. It was attended by representatives of audit authorities from Montenegro, Macedonia, Albania, Turkey and Serbia.

The participants discussed the ways of organising and functioning of audit authorities, as well as experience and lessons learned in the audit procedures conducted in the IPA countries in the previous period. Representatives of the Governmental Audit Office of EU Funds held three lectures - "Establishment, legal framework and role of the Office", "Audits conducted in 2018 and 2019", and "Audit and document handling software".

* * *

TAIEX expert mission – FIDIC contracts

An expert mission on topic ‘FIDIC contracts’ was successfully held in Belgrade, in the premises of the Governmental Audit Office of EU Funds, on 13-14 July 2019. The goal of the expert mission was strengthening of the Audit Authority’s capacities regarding the quality of infrastructural projects audit, as this calls for specific set of knowledge about FIDIC contracts. The mission included lectures and practical examples presented by experts from an EU member country.

The expert mission was organised by a special department with the Directorate General for Neighborhood Policy and Negotiations on the Enlargement of the European Commission - TAIEX. The experts who lead the mission were from a neighbouring EU member state, the Republic of Croatia. The training covered most of the audit staff of the Governmental Audit Office of EU Funds, representatives of the Ministry of Finance - the Sector for Contracting and Financing Programs from the EU funds, as well as the Ministry of Agriculture, Forestry and Water Management - Directorate for Agrarian Payments.

* * *

Go-live of the Audit and Document Handling Software

Audit and Document Handling Software has entered its final, go-live stage. The software was procured for the needs of the Governmental Audit Office of EU Funds as a part of a technical assistance project, funded by the European Union.

The final precondition for the go-live was fulfilled after the Audit Authority signed a protocol for cooperation with the State Data Centre of the Office for Information Technologies and eGovernment last December. The Protocol, signed by the Director of the Governmental Audit Office of EU Funds and by the Director of the Office for Information Technologies and eGovernment, Mr. Ljubinko Stanojevic and Prof. Dr. Mihailo Jovanovic, respectively, enabled moving of new equipment and new software, financed from the European Union funds, to the State Data Centre. The Audit Authority thus became the 15th user of the State Data Centre, the central location of the key information and communication infrastructure of the Republic of Serbia, which is by technical and security standards one of the most modern centres in the region.

The new software will enable a higher level of integration, effectiveness and efficiency of the Audit Authority activities.

* * *

TAIEX expert mission for improvement of quality control and assurance system

An expert mission on Quality Assurance and Control was successfully held in Belgrade, in the premises of the Governmental Audit Office of EU funds, in the period from 17 to 18 January 2019. The objective of the expert mission was to strengthen the administrative capacities of the Audit Authority in terms of the quality of auditing and its control, and thus the further improvement of the established quality control system. The mission took form of lectures and practical examples presented by EU member state expert.

The expert mission organized by a special department within the Directorate- General for Neighbourhood Policy and Enlargement Negotiations of the European Commission - TAIEX. The expert who conducted the mission was from the neighbouring EU member state of the Republic of Croatia. This training included majority of the audit staff of the Governmental Audit Office of EU Funds.

* * *

Governmental Audit Office of EU Funds at the FINIZ 2018 Conference

On 7 December 2018, the Director of the Governmental Audit Office of EU Funds participated at the International Scientific Conference FINIZ 2018, titled "The Role of Financial and Non-Financial Reporting in Responsible Business". The Governmental Audit Office of EU Funds is one of the friends of the FINIZ conference. The conference, which was held under the auspices of the Singidunum University in Belgrade, opened by prof. Dr Milovan Stanisic, President of Singidunum University. The introductory presentation was held by Dr Dusko Pejovic, President, General State Auditor, State Audit Institution.

* * *

Second OLAF - ISES conference held in Belgrade

The Second conference of the European Anti-Fraud Office (OLAF), organised by ISES, was held in Belgrade on 21 September 2018, in the premises of European Union Information Centre (EUIC). The theme of the Conference was detecting, handling, learning how to prevent frauds and irregularities in international cooperation and development projects (IPA and ENI).

Speakers were Clemens Kreith, representative of the European Anti-Fraud Office; Jelena Sedlacek, Head of the AFCOS with the Ministry of Finance of the Republic of Serbia; Director of the Governmental Audit Office of EU Funds and Head of the Audit Group, Ljubinko Stanojevic and Svetlana Novakovic, respectively; representatives of the Italian AFCOS, Francesco Attardi and Ugo Liberatore; representative of the Eureopan Court of Auditors, Jorge Guevara Lopez; as well as Roberto Russo, representative of audit company Moore Stephens. Each presentation was followed by a discussion of open issues.

The Conference was also attended by representatives of national AFCOS offices and members of Groups of Auditor for IPA programmes Serbia-Bosnia and Herzegovina, Serbia-Montenegro and Serbia-FYR of Macedonia, where the Governmental Audit Office of EU Funds was the leading audit authority.

Ljubinko Stanojevic, Director of the Governmental Audit Office of EU Funds and Svetlana Novakovic, Head of the Audit Group for regional and territorial cooperation programme shared experiences of the Governmental Audit Office in detecting and handling frauds and irregularities in conducting audits of projects financed by the European Union.

* * *

Expert mission organised by TAIEX held in Belgrade

An expert mission on Financial management – specifics of IPARD was held successfully from 2 to 6 July 2018 in Belgrade, in the premises of the Governmental Audit Office of EU Funds. The objective of the expert mission was to strengthen the administrative capacities of the Audit Authority in auditing financial management of EU funds, with special emphasis on the audit of the financial management of IPARD bodies, through providing advice and practical examples by experts from EU member states.

The expert mission was organised by TAIEX - a special Department within the Directorate-General for Neighborhood Policy and Enlargement Negotiations of the European Commission. The mission was led by an expert from a neighboring EU member state, the Republic of Croatia. In addition to employees of the Audit Authority, the mission was also attended by representatives of the internal audit of the IPARD bodies of the Republic of Serbia.

* * *

Seminar for the IPA Audit Authorities organised by DG NEAR held in Zagreb

Seminar for Audit Authorities for the Instrument for Pre-Accession Assistance (IPA) was held in Zagreb, from 29 to 31 May 2018. . It was organised by DG NEAR of the European Commission, and one of the speakers was the European Court of Auditors’ representative. The seminar was attended by representatives of audit authorities from Montenegro, Macedonia, Albania, Turkey and Serbia.

The main topics covered in the seminar were internal control, COSO internal control framework, and sampling, while system audit was covered in a workshop. The seminar was a valuable opportunity for exchange of knowledge and experience of audit authorities. The representatives of DG NEAR particularly commended the Governmental Audit Office of EU Funds, pointing out that, in accordance with skills and experience of our auditors, they will rely on our work even more in the future.    

* * *

TAIEX workshop held in Skopje

TAIEX Multi-Country Workshop on IPA II challenges and strengthening the audit authorities’ network was held in Skopje, on 24-25 October 2017. The purpose of the workshop was to share the best practice and lessons learnt in auditing IPA funds, as well as strengthening of national audit authorities.

The workshop was organised in cooperation with the Macedonian Audit Authority, and participated by representatives of the EU Delegation, DG NEAR and regional Audit Authorities. Mr. Ljubinko Stanojevic, the Director of the Governmental Audit Office of EU Funds headed representatives of the Serbian Audit Authority, presenting our experience in auditing the Instrument for Pre-Accession Assistance.

* * *

Workshop in Glozan

On 12 October 2017, auditors of the Governmental Audit Office of EU Funds attended a workshop organised by auditors of the European Commission, related to the project "Development of Innovative Chocolate Products Fortified with Bioactive Compounds", Eugen Chocolate doo, in Glozan, South Backa  district, Vojvodina.

The workshop was also attended by representatives of the Innovation Fund; the Ministry of Finance - Department for Contracting and Financing of European Union Funded Programmes (CFCU) and the Department for EU Funds Management (NAO SO and National Fund); the Ministry of European Integration – Department for Planning, Programming, Monitoring and Reporting on EU Funds and Development Assistance (NIPAK TS); the Ministry of Education, Science and Technological Development - Department for International Cooperation and European Integration (IPA Unit).

* * *

Second session of the IPARD II Monitoring Committee

Second session of the Committee for monitoring the implementation of IPARD II pre-accession programme for rural development, for the period 2014-2020, was held on 3 October 2017, in Belgrade. Among other points, it was stated that auditors of the European Commission will conduct the final audit of operational infrastructure in the second half of November, after which Serbia could receive the green light to commence utilisation of IPARD funds in the amount of 175 million Euros. After that, the first call for the use of these funds for farmers would follow.

In addition to the members of the Monitoring Committee, the meeting was also attended by representatives of the European Commission's Directorate-General for Agriculture and Rural Development, the EU Delegation to Serbia, the Ministry for European Integration, as well as our Governmental Audit Office of EU Funds. Deputy Director of the Governmental Audit Office, Mr Slobodan Karanovic, informed the attendants about the role of the Audit Authority in the upcoming period.  

* * *

Visit of the delegation of the European Parliament Budgetаry Control Committee

The delegation of the EP Budgetary Control Committee (CONT) visited the Republic of Serbia on 17 July 2017. The aim of the visit was to gain assurance that the EU pre-accession assistance funds (IPA) were spent efficiently and effectively, through looking into several projects. Among others, for this purpose, the project "Support to Capacity Building of the Audit Authority" was also selected.

Ljubinko Stanojević, Director of the Governmental Audit Office of EU Funds, briefly presented the AA's activities, objectives and project budget, results and outcomes, as well as future needs for financing further capacity building. After the presentation, the Director of the AA responded to the questions of Derek Vaughan, the head of CONT delegation and Martina Dlabayeva, vice-chair of the Budgetary Control Committee. Mr. Vaughn concluded that great progress was made in Serbia regarding the efficiency and effectiveness of the established structures for the planning and implementation of IPA funds and positively assessed the plans for maintaining administrative capacities in this area.

* * *

1st Meeting of the Group of Auditors for the CBC Programme Serbia – Bosnia and Herzegovina 2014-2020

The first meeting of the Group of Auditors for the Cross-Border Cooperation Programme Serbia-Bosnia and Herzegovina 2014-2020 was held on 13 October 2016, in Belgrade.

The GoA members discussed the current status of the Programme, the rules of procedure of the GoA, as well as the audit strategy for the programming period 2014-2020.

* * *

1st Meeting of the Group of Auditors for the CBC Programme Serbia – Montenegro  2014-2020

The first meeting of the Group of Auditors for the Cross-Border Cooperation Programme Serbia-Montenegro 2014-2020 was held on 28 November 2016, in Belgrade.

The GoA members discussed the current status of the Programme, the rules of procedure of the GoA, as well as the audit strategy for the programming period 2014-2020.

* * *

Study visit to Lithuania

As a part of the EU-funded project ‘Support to the Capacity Building of the Audit Authority of Serbia’, Serbian AA auditors visited their Lithuanian counterparts between 28 June – 02 July 2016.

Staff of the Audit Development Department and Audit Department 8 of the National Audit Office auditing the EU investment in Lithuania presented their office and shared experience and good practice in organising and performing audits with the representatives of the Serbian Audit Authority. Additional attention was given to audits planning, tools and methodology of audit process, sampling methodology, professional development of auditors and cooperation with the European Commission. Also, workshops were held with representatives of the National Payment Agency and the Ministry of Agriculture.

* * *

Seminar for the Audit Authorities – Berovo, Macedonia

Directorate-General for Neighbourhood and Enlargement Negotiations (DG NEAR) of the European Commission organised a seminar for the Audit Authorities and NAO Support Offices in Berovo, Macedonia. The aim of the seminar was to provide general guidance as to the entrustment steps towards IPA II. It was attended by representatives from Serbia, Montenegro, Macedonia, Albania and Turkey.

The seminar was held in the period 22-25 February 2016.  

* * *

First session of the IPARD II Monitoring Committee held in Belgrade

The first meeting of the Monitoring Committee for IPARD II programme – programme for rural development, financed from pre-accession funds of the European Union, for the period 2014-2020, was held in Belgrade on 11 February 2016. The meeting, opened by the Minister of Agriculture and Environmental Protection Dr Bogosavljevic-Boskovic, was also attended by the Director of the Audit Authority Office of EU Funds, Mr. Slobodan Karanovic. Mr. Karanovic presented past and current activities of the Audit Authority related to administrative capacity building and reinstitutionalisation of the Audit Authority, as well as plans for future activities in auditing IPARD II programme.

The process of accreditation of state institutions to be involved in IPARD II programme is expected to be completed during the first half of 2016.

* * *

Annual meeting of Group of Auditors for Cross-Border cooperation programme Serbia-Hungary

Annual meeting of the Group of Auditors for Cross-Border Cooperation programme Serbia-Hungary 2007-2013 was held in Budapest on 10 February 2016. Auditors of the Audit Authority Office of EU Funds were also present.

GoA members discussed the current status of the Cross-Border Cooperation programme Serbia-Hunagry 2007-2013, as well as Audit Strategy for this programme for the programming period 2014-202.

* * *

 

Representatives of the Audit Authority Office of EU Funds visited Brussels and Luxembourg in July this year, as a part of the project 'Support to the capacity-building of the Audit Authority of Serbia'. During this study tour, our colleagues visited the European Commission, as well as the European Court of Auditors, which reports about the visit in their Journal.

 

• Home page
• About us
• News
• Structure
• IPA programmes
• Documents
• Job announcements
• Contact

© 2013 AUDIT AUTHORITY OFFICE OF EU FUNDS  Web project  ite.gov.rs