Presentation
Management-information ESF
by Martin de Vries
Coordinator Planning & Control
September 19th 2006
11:30 – 12:15 h
Organisation Chart
General Manager of the Agency
Internal Control
Operational Audit
Manager of Execution
Manager of Conduct of Business
Team Eindhoven
Financial and General Department
Team The Hague
Legal Department
Team Zwolle
Officemanagement
Personnel,
Organisation &
Communication
Organisation Chart
Manager of Conduct
of Business
Financial and General
Department
Legal Department
Planning & Control
Financial accounting
Information & Techonology
Officemanagement
Personnel,
Organisation &
Communication
Tasks of Planning & Control
• Planning:
1. making a tender (the next year) of every grant executed (including ESF)
for each awarding authority (= policy maker)
2. making the budget of the agency SZW as a whole for the next year
for the owner
• Control:
3. reporting regularly about the quantitative and qualitative realisation of the
grants executed
4. reporting regularly about the financial situation of the agency as a whole
5. reporting to Parliament and the press about 3., when asked.
6. give the management of the agency advise on matters of planning & control
Informing the Stakeholders of ESF-3
h. 1-2 times p.year
(budget realisation)
European
Commision
i. Quarterly
deviations
(OLAF)
European
Parliament
Monitoring
Committee
j. yearly:
qualitative
k. 3-4 x p.year
Ministry of Social Affairs
a. tender
Awarding
authority
(AM)
d. month
Dutch society:
unions, employers,
communities (towns),
etc.
b. budget
AGENCY
l. Questions of society / press
Owner
(SG)
Gen.Man.
c.
month
P&Cc. month
f. Weekly –
by exception
e. Every 4 months
g. Questions of
Parliament
Minister of
Social Affairs
Prior to each year
Realisation - ex post
Realisation – on demand
Council of
Ministers
Dutch
Parliament
Informing the Stakeholders of ESF-3
Planning – internal (within the Ministry):
a. Tender for the awarding authority – prior to each year:
products (# applications, end reports, handled)
x productprice (= labour for each product x integral cost of labour)
= estimated income for the agency SZW payable by the awarding authority
b. Budget of the agency SZW as a whole for the owner – prior to each year:
sum of all the grants executed by the agency SZW
- total cost of labour, housing, investments and overhead
= estimated result of the year for the agency SZW as a whole
Informing the Stakeholders of ESF-3
Control – internal:
c. Information to the management of the agency – monthly:
realized income (for every grant executed) = realised # products x price
- realized costs (for the agency as a whole)
= realized result



expectation of income / costs / result at year-end
problems encountered with the execution of ESF-3
developments personnel: # employed, % sick-leave,
# hours worked (direct/indirect)
Informing the Stakeholders of ESF-3
Control - internal:
d. Information to the awarding authority – monthly:
 compensation payable = realised # products x price

expectation of compensation payable at year-end


# applications, end reports in stock to handle / handling time
problems encountered with the execution of ESF-3


realisation of the EC-budget for ESF per priority / measurement
expectation of realisation of the EC-budget at year-end
Informing the Stakeholders of ESF-3
Control - internal:
e. Information to the owner – every 4 months:

realized income - realized costs = realized result

expectation of income / costs / result at year-end

developments personnel: # employed, % sick-leave, # hours worked
Informing the Stakeholders of ESF-3
Control – external: political
f. Information Council of Ministers – weekly:

management-information by exception
quantitative / qualitative information about ESF-projects
g. Informing Dutch Parliament - on demand

report of the Minister of Social Affairs
/ questions asked in Parliament
quantitative / qualitative information about ESF-projects
Informing the Stakeholders of ESF-3
Control – external: European Commission
h. Declaration ESF-budget spent – 1-2 times a year:

on-line reporting system of the EC

N+2 declaration (see further)
i. Deviations end report > € 4.000 (individual projects) - each quarter

on-line system OLAF-bureau (anti-fraude)
j. Execution of ESF – year-end / Evaluation (midterm, final, ex-post)

development of ESF granted per priority / measurement

# people involved in ESF-project (male-female, age, origin, education)

effectiveness of the ESF granted to projects
Informing the Stakeholders of ESF-3
Control – external: Dutch society
k. Monitoring Committee (representatives of EC + society) – 3-4 times a year:

ESF granted to projects per priority / measurement

developments of the execution of ESF-grants
l. Questions of the press / organisations within society - on demand

transparancy and publicity of governance
N+2 Declaration ESF-budget spent
EC principles of declarations:
1. N+2 (declaration of year N, before 31th December N+2)
2. All declarations until the final one end 2008 are provisional
3. Possible 2 additional declarations every year
4. Budgets not used in a particular year will be lost
5. Real costs
6. Costs must be paid
N+2 Declaration ESF-budget spent
Mismatch budgets - realisation
€ 600,0
€ 500,0
realisation € mln
(N+2)
€ 400,0
€ 300,0
budgets € mln
€ 200,0
€ 100,0
€ 0,0
2000 2001 2002 2003 2004 2005 2006
N+2 Declaration ESF-budget spent
Dutch priorities and budgets (at the start of ESF-3 2000-2006):
€ mln
P1
ESF
%
2000
2001
2002
2003
Employing the unemployed and handicapped
26,9
88,4
90,2
92,0
93,9
P2
ESF
Employability of the working force
50,5
110,6
112,8
115,0
P3
ESF
Life long learning
19,1
39,3
40,1
40,9
41,7
38,6
39,3
40,1
280,1
P4
ESF
Technical Assistance
3,4
7,4
7,5
7,7
7,8
7,2
7,4
7,5
52,5
250,6
255,6
260,7
241,1
245,9
250,8
1.750,5
Total
ESF
100,0
245,7
2004
2005
2006
Totaal
86,8
88,5
90,3
630,2
117,3
108,5
110,7
112,9
787,7
N+2 Declaration ESF-budget spent
Dutch declarations in the years 2001 – 2006:
Declarations
Date / year
7% Advance
2000 en 2001
€ 122,5
e
februari 2002
€ 0,6
e
december 2002
€ 75,2
€ 198,3
€ 47,9
e
december 2003
€ 158,6
€ 83,4
€ 167,2
e
oktober 2004
€ 202,0
e
december 2004
€ 335,1
€ 176,5
€ 79,1
e
Oktober 2005
€ 394,3
e
December 2005
€ 606,2
€ 271,1
-
1 Additional
2 N+2 2000
3 N+2 2001
4 Additional
5 N+2 2002
6 Additional
7 N+2 2003
Declaration
(aggregate)
€ mln
Realisation
€ mln
Loss of
budget
€ mln
€ 294,1
N+2 and the various stages during the project life-cycle:
A. Subsidy determined (certification by certified auditor):
- Taken into the N+2 declaration, without additional activities.
B. Project ended, final report in progress by Agentschap:
- For N+2 final reports should be blocked in the ESF-system (100%).
- Blocking these final reports responsibility of the Manager Operations.
- Indications the subsidy will not be determined as requested in the final
report ? - consultant performs brief review of the final report (cert./IC).
- if necessary: manual correction of expected on the final reports.
C. Projectactivities still taking place:
- year reports (results and costs of the project in the previous year).
- represent real costs already paid; no certification by certified
accountant.
- regular activities consultants: brief review and blocking report in the
ESF-system.
Demonstration ESF-system (ESF Beheer)
Using the ESF-system for reporting purposes:

system based on individual projects: insufficient reporting tool
- e.g. monthly developments # products
- e.g. # male / female participants in ESF-projects

invalid input in the system: insufficient input-controls

information not available in the system: insufficient data-model
- e.g. categories applicants
Demonstration ESF-system (ESF Beheer)
Tools in the ESF-system regarding N+2 declaration:

Report N+2 declaration Brussel - reviewed
- blocked in system

Report N+2 declaration Brussel - not reviewed
- not blocked yet

Report differences
- project level: what’s the position reviewed
- what can be gained by reviewing
Demonstration ESF-system (ESF Beheer)
Lessons that can be learned from ESF Beheer:

system should contain a flexible reporting tool

system should contain sufficient input-controls

before engineering the system a clear data-model is essential