A selection of projects is invited for audits each year (in addition to the reports). The form of these exams varies and includes both pure document checks and on-site exams. Audit requirements have changed with the transition from the Lifelong Learning Program to the Erasmus + program, in that audits are now less financial audits than performance audits and more relevant than before to the quality and effectiveness of the project and its funding ,
Accordingly, the unit cost activity checks are based on whether the triggering event has occurred, whether it is in a good fit with the funding criteria and project objectives, and in what quality it has been carried out.
This system of so-called unit cost financing is based on the following logic:
• The promoters describe and document the activities and achievements,
• NA at BIBB checks the quality of activities and services,
• eligible activities are linked to a specific grant amount.
Regardless of whether or not you are required to pay, you are always required to maintain adequate accounting and archiving that identifies the information, activities, revenues and expenses of the project over its entire lifetime.
In view of the foreseeable demographic, technological and tax developments, the following priorities have been developed:
• The future is digital. It is imperative that all financial management workflows be fully digitized and an IT-based, timely, transparent and optimal service be implemented for citizens and employees.
• A citizen account should enable comfortable, easy and secure communication between the tax authorities and the citizens.
• The tax offices should guarantee a uniform service standard. In spite of complicated matters, a citizen-friendly language is particularly important so that the citizens understand and accept the decisions of the tax offices.
• The strengthening of the field service and the expansion of field service activities should take place depending on a discharge of the internal service. Strengthening the field service is economical.
• The tax cases should be processed using risk management systems. Cases with no or little risk should be released immediately and purely by machine.
• In cases where there is no response to citizens within a certain period of time after receiving the tax return, the tax should be set as explained. The introduction and design of such a procedure are reserved for an intensive legal and organizational examination.
• Financial management needs to be perceived as an attractive employer by up-to-date working conditions to meet the demographic challenges of the future.
• Flexibility of work will be a key success factor for accomplishing tasks in the future. Under the slogan “Work for Personnel”, the framework conditions for nationwide flexible deployment of personnel, including the expansion of home work, must be created in the short to medium term.
• The fiscal competences in the tax administration need to be bundled more closely than before. This includes the establishment of a state-wide tax office for tax criminal cases and tax investigation NRW with regional locations.
• For NRW as an outstanding business location it is essential to act reliably as a partner for corporations and large companies and to contribute to the reduction of bureaucracy. Structures have to be created that make it possible to clarify all questions about the taxation procedure with just a few contacts.
• The image of the financial administration needs to be further improved to meet the challenges of the future – securing government revenues and attracting qualified junior staff for financial management.