Assessing the Capacity of Estonian Authorities to Implement the Phare Programme According to EDIS Requirements

The objective of the project is to assess gaps in meeting the EDIS requirements by completing the compliance audit of the Estonian Phare administration and control system.

On the basis of all existing materials and reviews an assessment of the targeted national institutions and procedures in order to determine to what extent the conditions for EDIS are currently met and to identify specific actions, changes and improvements required are to be carried out.

The assessment covers all relevant beneficiary institutions within the Estonian administration. Among others the following areas are being assessed:

• Existence of audit trail;
• Organisational structure, lines of responsibility and reporting and separation of functions;
• Manuals of procedures (incl. checklists) and adequacy of legal framework;
• In case of delegation of tasks the adequacy of the relevant delegation agreements;
• Financing schemes, co-financing mechanisms, including monitoring and reporting mechanisms;
• Funds recovery mechanism;
• Ex post control mechanisms;
• Mechanisms for dealing with complaints and appeals
• Clearance of accounts;
• External audit system;
• Ex ante control functions
• Adequacy of human resources in place, staffing and training programmes;
• Internal control and internal audit (including the compliance of FCD as the Financial Control Authority);
• Accounting and financial reporting;
• Management and monitoring information systems;
• Information technology process and computer security;
• Tender procedures, procurement rules, contracting, supervision of contracts, project selection, including the adequacy of national procurement rules;
• Risk assessment;
• Compliance with Practical Guide for Phare, ISPA and SAPARD contracts;
• Recent financial and operational audits.