Management and implementation
The Community Support Framework for Poland 2004-2006 will be implemented under the responsibility of the Polish government. The Ministry of Economy, Labour and Social Policy performs functions in terms of co-ordination and management of the CSF. The Community Support Framework Managing Authority is directly responsible mainly for: ensuring overall co-ordination and progress in the implementation of the CSF, monitoring the flow of funds necessary to implement the structural funds intervention, reporting to European Commission on the CSF implementation. The CSF Managing Authority also takes decisions, after approval by the CSF National Monitoring Committee and jointly with European Commission, about any changes and shifts of resources between priorities and operational programmes.
The following authorities are responsible for the management of operational programmes realised under the Community Support Framework:
The OP Managing Authority is in particular responsible for ensuring the efficiency and correctness of management and implementation of the operationalprogramme, transferring to European Commission data on progress in implementingthe OP and ensuring that EU funded expenditure is properly accounted for and managed. In case the Managing Authority delegates certain management tasks to Intermediate Body, it is still fully responsible for the efficiency andaccuracy of management and implementation of the programme.
Financial management of structural funds
Financial management is a shared responsibility of the Managing Authority and the Ministry of Finance, performing the function of the Paying Authority. In this context the Managing Authority follows procedures provided by the Paying Authority and at the same time it ensures that relevantbodies are fully informed about obligations related to financial management of expense co-financed from the structural funds.
The main tasks of the Paying Authority is transferring structural funds resources to final beneficiaries, in line with instructions issued by the Managing Authority and ensuring that payments are made to ultimate and final beneficiaries as quickly as possible and in any case within specified deadlines. Moreover the Paying Authority verifies the structural funds expenditure declarations, certifies expenditure to European Commission, as well as co-ordinates preparation of reports on financial irregularities.
Monitoring of the operational programmes
Monitoring of the Community Support Framework and operational programmes implementation is the responsibility of the relevant Managing Authority. Monitoring is executed under control of: the Community Support Framework and Operational Programme Monitoring Committees respectively. Membership of these Monitoring Committees comprises representatives of: the respective Managing Authority, Paying Authority, ministries involved in the implementation of operational programmes, regions – involved in implementation of regional operational programmes, as well as social and economic partners.
Control and audit of the structural funds
Financial control is carried out trough:
- on-going control carried out by respective Managing Authority,
- first level control carried out by implementing institutions,
- in-depth control carried out by Treasury Control Offices.
Moreover internal audit units are operational in all institutions responsible for implementation of structural funds and the Cohesion Fund and belonging to the sector of public finances.
In addition monitoring and control units for each structural fund will fulfil tasks in terms of monitoring and control of the application of eligibility rules for expenditures of the funds. These units will operate in the Ministry of Economy, Labour and Social Policy (for ERDF and ESF) and in the Ministry of Agriculture and Rural Development (for EAGGF and FIFG).
Co-operation with European Commission connected with the implementation of the Community Support Framework
Partnership and co-operation with European Commission at the stage of programming of the structural funds’ intervention in Poland, and later at the stage of reaching final agreement thereon, will be continued by the implementation of the Community Support Framework. The full responsibility of the Polish government for the CSF execution entails commitments towards European Commission among which the most significant are:
- preparation and ensuring of the sound system of management and control of the structural assistance
- fulfilling financial commitments
- reporting to the EC on progress with the implementation of the CSF and individual operational programmes
- agreeing with the EC on the substantial changes in terms of the EU funds contribution in the context of the CSF
- carrying out - in collaboration with the EC - of the evaluation of the utilisation of resources, the effectiveness and efficiency of the assistance and its impact after the completion of programming period 2004-2006
- promoting and informing on objectives and instruments of the EU structural policy and direct effects of its execution in Poland.