Инструкция за извършване на ангажименти за договорени

COCOF 08/0020/04-EN Guidance document on management verifications to be carried out by Member States on

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COCOF 08/0020/04-EN Guidance document on management verifications to be carried out by Member States on
operations co-financed by the Structural Funds and the Cohesion Fund for the 2007-2013 programming period
2.10. Auditors' certificates

The terms of grant agreements may include a requirement for beneficiaries to provide an auditor's certificate with expenditure declarations they submit for payment. These certificates vary depending upon the scope of the work carried out by the auditor but generally cover basic requirements such as confirmation that the expenditure has been paid within the eligible period, that it relates to items approved under the grant agreement, that the terms of the grant agreement have been complied with and that adequate supporting documentation, including accounting records, exists. Although the assurance under Article 13(2) cannot be obtained solely by checks carried out by beneficiaries themselves or by third parties (e.g. auditors) on their behalf, auditors' certificates may, provided the work carried out is of satisfactory quality, justify limiting the management verifications to a sufficient sample taking account of known risks, including the risk of a lack of independence of the body providing the certificate. However, in order for reliance to be placed on the certificates, it is essential that the managing authority provides guidance for use by the beneficiaries' auditors on the scope of the work to be done and the report / certificate to be presented. This should not be simply a one sentence certificate on the regularity of the beneficiary’s claim, but should describe the work carried out and the results.
IFAC has issued an International Standard on Related Services (ISRS) 4400 entitled 'Engagements to Perform Agreed-upon
Procedures Regarding Financial Information' which establishes standards and provide guidance on the auditor’s professional responsibilities when an engagement to perform agreed-upon procedures regarding financial information is undertaken and on the form and content of the report that the auditor issues in connection with such an engagement. This type of agreed- upon procedure could be used for the provision of an auditor's certificate accompanying a beneficiary's reimbursement claim.
The objective of an agreed-upon procedures engagement is for the independent auditor to carry out procedures of an audit nature to which the auditor and the entity and any appropriate third parties have agreed and to report on factual findings.
Matters to be agreed include:
• The nature of the engagement;
• The purpose of the engagement;
• The identification of financial information to which the agreed-upon procedures will be applied;
• The nature, timing and extent of the specific procedures to be applied;
• The anticipated form of the report of factual findings.
The report should describe the purpose and the agreed-upon procedures of the engagement in sufficient detail to enable the reader to understand the nature and the extent of the work performed. ISRS 4400 also sets out useful templates for engagement letters and for reports on factual findings.
The annual audited financial statements of a beneficiary company cannot replace a specific auditors’s certificate for each claim made by that beneficiary.

“Ангажимент за договорени процедури” на проект с бенефициент от публичния сектор алтернативно може да бъде осъществен от вътрешния одит в организацията, уреден съгласно Закона за вътрешния одит в публичния сектор (виж блоксхемата по-долу, представяща възможностите при избор на изпълнител по отношение извършването на “Ангажимент за договорени процедури” на проекти, съфинансирани от СКФ).
Когато вътрешният одит в организацията осъществява “Ангажимент за договорени процедури” на проект с бенефициент от публичния сектор, изискванията за обхвата на изпълнявания ангажимент и съдържанието на доклада от него следват настоящата Инструкция.

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