Managing Authority (MA)

The role of the MA is entrusted to the Ministry of Development Funds and Regional Policy of the Republic of Poland.

The MA is particularly responsible for managing the Programme in accordance with the principle of sound financial management and for ensuring that decisions of the JMC comply with the regulations and provisions in force.

Designation

The Programme preparation was launched in spring 2013, when the first meeting of the JPC took place and respective national authorities of Poland, Belarus and Ukraine jointly decided to draw up and submit to the EC a cross-border cooperation Programme under the ENI. During the same meeting it was jointly decided to appoint the Ministry of Economic Development (now Ministry of Development Funds and Regional Policy)  of Republic of Poland to act as MA of the Programme.

After JOP submission to the EC, MA shall undergo a designation procedure. It shall be based on an opinion and report produced by an independent audit body, i.e. the Audit Authority (AA). This audit shall assess the compliance of the management and control systems, including the role of the JTS, with the designation criteria laid down in Annex to the IR. The AA shall take into account, where relevant, whether the management and control systems for the Programme are similar to those in place for the previous programming period, as well as any evidence of their effective functioning. The AA shall carry out its functions in accordance with internationally accepted audit standards

The EU Member State hosting the MA shall submit the formal designation decision to the Commission as soon as possible after the Programme adoption by the Commission. Within two months of receipt of the formal decision, the Commission may request the report and the opinion of the AA and the description of the management and control system as regards, in particular, those parts concerning project selection. If the Commission does not intend to request these documents, it shall notify the Member State as soon as possible. If the Commission requests these documents, it may make observations within two months of receipt of these documents which shall be reviewed taking into account the observations. When the Commission does not have any initial or further observations it shall notify the Member State as soon as possible.

Where existing audit and control results show that the designated authority no longer complies with the designation criteria specified in IR, the Member State shall, at an appropriate level, set the necessary remedial action and fix a period of probation according to the severity of the problem, during which such remedial action shall be taken. At the same time, where the designated authority fails to implement the required remedial action within the period of probation determined by the Member State, the Member State, at an appropriate level, shall end its designation.

The Member State shall notify the Commission without delay when:

• a designated authority is put under probation, and provide information on the remedial actions and the respective probation period, or
• following implementation of remedial actions the probation is ended, or
• the designation of an authority is ended.

The notification that a designated body is put under probation by the Member State shall not interrupt the handling of payment requests.

Where the designation of the MA is ended, the participating countries shall appoint a new authority or body to take over the functions of the MA. That body or authority shall undergo the designation procedure described above and the Commission shall be notified thereof in conformity with article 25.4 IR. This change shall require a revision of the Programme pursuant to article 6 IR.

Specification of the legal form of the designation decision:

The role of the body which is responsible for designation procedure is entrusted to the Minister of Development Funds and Regional Policy of the Republic of Poland. The designation tasks are carried out by  the unit in Certification and Designation Department of the Ministry of Development Funds and Regional Policy of the Republic of Poland, which is subordinated to Director General in the Ministry of Development Funds and Regional Policy of the Republic of Poland. The unit is separate and functionally independent from the MA located in the Territorial Cooperation Department.

The role of the independent audit body which shall issue a report and an opinion assessing the compliance of the management and control system with the designation criteria laid down in Annex to the IR is entrusted to the General Inspector of Treasury Control, also responsible for performing a function of the AA.

Steps of the designation process and estimated timeline:

- the MA submits to the independent audit body the declaration of readiness to undergo a designation procedure. With the declaration of readiness the MA submits to the independent audit body and to the body which is responsible for the designation procedure the description of the management and control systems and other relevant documents,

- the independent audit body performs the audit work required and issues an opinion and report that shall assess the compliance of the management and control system with the designation criteria laid down in Annex to the IR. The opinion and report are submitted to the MA and to the body which is responsible for designation procedure,

- The body which is responsible for designation issues the decision on designation of the MA.  The formal designation decision is issued by the body which is responsible for designation in written form and submitted to the MA and to the EC.

It is estimated that the decision on designation of the MA would be issued within approximately 12 months after the Programme adoption by the Commission.

MA structure and tasks

The Minister of Development Funds and Regional Policy of the Republic of Poland performs the duties of the MA.

For the needs of the Programme implementation, the MA is divided into three functionally independent units: an operational unit, a financial and control unit(s) and a paying unit. They cooperate with one another in executing their specific tasks.

The Authorising Officer is the Undersecretary of State at the Ministry of Development Funds and Regional Policy, or authorised director or deputy director of the Territorial Cooperation Department.  The MA in implementation of its tasks is supported by the JTS.

Operational unit

A separate unit within the Territorial Cooperation Department of the Ministry of Development Funds and Regional Policy of the Republic of Poland  shall act as the operational unit. Its responsibilities include:

• supporting the work of the JMC;
• providing the JMC with the information it requires to carry out its tasks, in particular data relating to the progress of the Programme in achieving its expected results and targets (with JTS support);
• drawing up and, after approval by the JMC, submitting operational annual/final reports to the Commission;
• sharing information with the JTS, the AA, the NAs and beneficiaries that is relevant to the execution of their tasks or project implementation;
• establishing and maintaining a computerised system to record and store data on each project necessary for monitoring, evaluation, financial management, control and audit, including data on individual participants in projects, where applicable. In particular, it shall record and store technical and financial reports for each project. The system shall provide all data required for drawing up payment requests and annual accounts, including records of amounts recoverable, amounts recovered and amounts reduced following cancellation of all or part of the contribution for a project or Programme (in cooperation with the financial and paying units, JTS, CCPs and AA);
• carrying out where relevant environmental impact assessment studies at Programme level (with support of JTS);
• implementing the information and communication plans in accordance with Art. 79 of the IR (with support of the JTS and BOs);
• implementing the monitoring and evaluation plans in accordance with Art. 78 of the IR (in cooperation with the financial and paying units);
• draw up and launching calls for proposals (with support of JTS);
• managing the project selection procedures, the organisation of Project Selection Committees (PSCs), providing the lead beneficiary with a document setting out the conditions for support for each project including the financing plan and execution deadline (with support of JTS, as well as submitting recommendation of Project Selection Committee to the JMC and to EC (with support of JTS);
• signing grant and service contracts, and then, if necessary, signing annexes to concluded contracts (with support of JTS);
• managing the MA TA contracts and projects.

Financial and control unit(s)

Separate units of the Territorial Cooperation Department of the Ministry of Development Funds and Regional Policy of the Republic of Poland shall act as the financial and control units. Their responsibilities include:

• verifying that services, supplies or works have been performed, delivered and/or installed and whether expenditures declared by the beneficiaries have been paid by them and that this complies with applicable law, Programme rules and conditions for support of the projects in accordance with the requirements of Art. 26 of the IR (in cooperation with the JTS and CCPs);
• ensuring that beneficiaries involved in project implementation maintain either a separate accounting system or a suitable accounting code for all transactions relating to a project;
• putting in place effective and proportionate anti-fraud measures taking into account the risks identified;
• setting up procedures to ensure that all documents regarding expenditure and audits required to ensure a suitable audit trail are held in accordance with the requirements of Art. 30 of the IR;
• drawing up the management declaration and annual summary referred to in Art. 68 of the IR;
• drawing up and submitting payment requests to the Commission in accordance with Art. 60 of the IR;
• drawing up the financial part of the annual/final financial reports;
• taking account of the results of all audits carried out by or under the responsibility of the AA when drawing up and submitting payment requests;
• maintaining computerised accounting records for expenditure declared to the Commission and for payments made to beneficiaries;
• keeping an account of amounts recoverable and of amounts reduced following cancellation of all or part of the grant;
• carrying out financial corrections and follow-up of the recoveries.

Paying unit

The Accounting Officer is the chief accountant of the Ministry of Development Funds and Regional Policy of the Republic of Poland.

A separate unit of the Budget Department of the Ministry of Development Funds and Regional Policy of the Republic of Poland shall act as the paying unit. Its responsibilities include:

• setting-up and managing the single bank account of the Programme;
• establishing the accounts of the Programme (the accounting system is specific and separate and exclusively deals with operations related to the Programme, allowing for the analytical follow-up per TO, priority and project);
• receiving payments from the EC;
• executing payments to beneficiaries and contractors.

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