WMO is seeking a supplier to provide audit services for Pillar Assessment.
Article 58 of the Financial Regulation ('FR') applicable to the General Budget of the European Union ('EU') sets out the methods of implementation of the budget including 'indirect management'. Under indirect management the Commission can entrust budget implementation tasks to the countries, organisations and bodies (further referred to as 'Entities') indicated in Article 58 of the FR. The following Entities may be concerned:
- Third countries or the bodies they have designated. E.g. Ministry of Interior, Kingdom of Cambodia;
- International organisations and their agencies. E.g.: UNDP (United Nations development Programme);
- Public law bodies. E.g.: DFID, KfW;
- Bodies governed by private law with a public service mission to the extent that they provide adequate financial guarantees. E.g.: British Council.
These Entities shall guarantee a level of protection of the financial interests of the EU equivalent to that required under the FR when they manage EU funds. They must meet requirements with regard to seven 'Pillars' relating to the internal control system, the accounting system, an independent external audit and rules and procedures for providing financing from EU funds through grants, procurement and financial instruments and Sub-Delegation. Hence, Entities wishing to work with EU funds under the indirect management mode must therefore be made subject to a comprehensive Pillar Assessment.
Based on the results of the Pillar Assessment the Commission will decide whether it can entrust budget implementation tasks to the Entity and whether it can conclude specific agreements (i.e. Indirect Management Delegation Agreements) with the Entity.