Commission Decision of 17 April 2019 on establishing new terms of reference f... (32019D0606(01))
Commission Decision of 17 April 2019 on establishing new terms of reference for the pillar assessment methodology to be used under Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council
- COMMISSION DECISION
- of 17 April 2019
- on establishing new terms of reference for the pillar assessment methodology to be used under Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council
- Sole Article
- ANNEX
- <LETTERHEAD OF THE CONTRACTING AUTHORITY>
- TERMS OF REFERENCE FOR A PILLAR ASSESSMENT OF AN ENTITY REQUESTING TO BE ENTRUSTED WITH IMPLEMENTATION OF THE EU BUDGET UNDER INDIRECT MANAGEMENT
- [NAME OF THE ENTITY]
- INSTRUCTIONS FOR USING THESE ToR
- 1.
- INTRODUCTION
- Context
- 2.
- OBJECTIVES
- 3.
- STANDARDS AND GUIDANCE
- 4.
- REQUIREMENTS FOR THE AUDITOR
- 4.1.
- General principles
- 4.2.
- Qualifications, experience and team composition
- (5)
- Qualifications and experience
- Team composition
- Category 1 — Audit partner
- Category 2 — Audit manager
- Category 3 — Senior auditor
- Category 4 — Assistant auditor
- Curricula vitae (CVs)
- 5.
- SCOPE
- 5.1.
- Location and period covered by the assessment
- 5.2.
- Engagement context
- Use of Annex 1 Engagement context — Key information for a pillar assessment
- Use of Annex 2a Assessment questionnaire
- 5.3.
- Nature, extent and timing of procedures and tests for each pillar
- 5.4.
- Criteria and materiality
- Level 1 (Financial Regulation)
- Level 2 (Pillar key components)
- Level 3 (Assessment questionnaire with blocks of questions)
- 5.5.
- Limitations in the scope
- 6.
- ASSESSMENT PROCEDURES
- 6.1.
- Documentation and evidence
- 6.2.
- Planning and fieldwork
- Start of the assessment
- Preparatory meeting with the entity
- Procedures for assessment planning and fieldwork
- 6.3.
- Reporting
- Use of the pillar assessment model report in Annex 4
- Language
- Findings
- Recommendations
- Conclusions
- Date of the assessment report
- Procedures and timetable for submitting draft and final assessment reports
- 7.
- OTHER MATTERS
- 7.1.
- Information on practices for calculation and reporting of costs
- 7.2.
- Follow-up
- 7.3.
- Various matters
- Annexes
- Annex 1
- Engagement context — Key information for a pillar assessment
- PILLAR 1 — INTERNAL CONTROL
- PILLAR 2 — ACCOUNTING
- PILLAR 3 — INDEPENDENT EXTERNAL AUDIT
- PILLAR 4 — GRANTS
- PILLAR 5 — PROCUREMENT
- PILLAR 6 — FINANCIAL INSTRUMENTS
- (4)
- PILLAR 7 — EXCLUSION FROM ACCESS TO FUNDING
- PILLAR 8 — PUBLICATION OF INFORMATION ON RECIPIENTS
- PILLAR 9 — PROTECTION OF PERSONAL DATA
- Annex 2
- ASSESSMENT QUESTIONNAIRE AND CRITERIA
- Annex 2A
- ASSESSMENT QUESTIONNAIRE
- PURPOSE AND USE OF THIS DOCUMENT
- Annex 3
- ASSESSMENT PROCEDURES
- 3.1.
- Assessment documentation and evidence
- 1)
- Assessment documentation (working papers)
- 2)
- Evidence
- 3)
- Retention of assessment documentation (working papers) <The Contracting Authority can remove or adapt this part as it sees fit>
- 4)
- Access to the entity’s records and documents
- 3.2.
- Planning
- 1)
- Preparatory meeting with the entity
- 2)
- Planning activities, assessment plan and assessment work programmes
- 3.3.
- Fieldwork
- 1)
- Obtaining evidence on the design of systems, controls, procedures and rules
- 2)
- Tests of systems, controls and procedures
- 3)
- Sampling and other means of selecting items for testing
- 4)
- Using the work of internal auditors
- 5)
- Written representations
- 6)
- Debriefing memorandum (‘aide mémoire’)
- 7)
- Closing meeting
- 3.4.
- Reporting
- 1)
- Basic reporting requirements and language
- 2)
- Date of the assessment report
- 3)
- Procedure for the consultation and submission of the draft report
- <
- The contracting authority can adapt this part as it sees fit as the proposed text is based on Commission procedures.
- Attention
- : parts where the Commission is consulted/informed must be maintained
- >
- 4)
- Procedure for the consultation and submission of the final report
- <
- The contracting authority can adapt this part as it sees fit as the proposed text is based on Commission procedures.
- Attention
- : parts where the Commission is consulted/informed must be maintained
- >
- Annex 4
- PILLAR ASSESSMENT REPORT
- <AUDITOR'S LETTERHEAD>
- [DRAFT, PRE-FINAL OR FINAL] REPORT
- [date]
- <
- for the final report this is the date on which the final independent auditor's report is signed; for a draft or pre-final report this is the date on which these reports are sent for consultation
- >
- PILLAR ASSESSMENT
- OF [NAME OF THE ENTITY]
- INSTRUCTIONS FOR USING THIS MODEL REPORT
- INDEPENDENT ASSURANCE REPORT
- Pillar assessment
- Respective responsibilities of the entity's management and the auditor
- Scope of work for all pillars
- PILLAR 1 — INTERNAL CONTROL SYSTEM
- Conclusion
- PILLAR 2 — ACCOUNTING SYSTEM
- Conclusion
- PILLAR 3 — INDEPENDENT EXTERNAL AUDIT
- Conclusion
- PILLAR 4 — GRANTS
- Conclusion
- PILLAR 5 — PROCUREMENT
- Conclusion
- PILLAR 6 — FINANCIAL INSTRUMENTS
- (2)
- Conclusion
- PILLAR 7 — EXCLUSION FROM ACCESS TO FUNDING
- Conclusion
- PILLAR 8 — PUBLICATION OF INFORMATION ON RECIPIENTS
- Conclusion
- PILLAR 9 — PROTECTION OF PERSONAL DATA
- Conclusion
- Distribution and use
- 1.
- EXECUTIVE SUMMARY
- 1.1.
- Conclusions
- 1.2.
- Roadmap
- Roadmap
- 1.3.
- Summary of findings and recommendations
- Findings
- Recommendations
- 2.
- ENGAGEMENT CONTEXT
- 2.1.
- Context
- 2.2.
- Description of the entity subject to the assessment
- 2.3.
- Criteria used for the assessment and materiality
- Level 1 (Financial Regulation)
- Level 2 (Pillar key components)
- Level 3 (Assessment questionnaire with blocks of questions)
- 3.
- INTERNAL CONTROL SYSTEM
- 3.1.
- Description of the internal control system
- 3.2.
- Summary of work performed and criteria used for the assessment
- 3.3.
- Findings and recommendations
- 3.3.1.
- Main findings and critical recommendations
- 3.3.2.
- Other findings and recommendations
- 4.
- ACCOUNTING SYSTEM
- 4.1.
- Description of the accounting system
- 4.2.
- Summary of work performed and criteria used for the assessment
- 4.3.
- Findings and recommendations
- 5.
- INDEPENDENT EXTERNAL AUDIT
- 6.
- GRANTS
- 7.
- PROCUREMENT
- 8.
- FINANCIAL INSTRUMENTS
- (6)
- 9.
- EXCLUSION FROM ACCESS TO FUNDING
- 10.
- PUBLICATION OF INFORMATION ON RECIPIENTS
- 11.
- PROTECTION OF PERSONAL DATA
- Annex 1
- People contacted or involved in the assessment
- Annex 2
- Assessment questionnaire and criteria
- Annex 3
- Assessment Questionnaire
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