Tackling Fraud and Corruption Risks in the Slovak Republic

Foreword
Acknowledgements
Abbreviations and acronyms
Executive summary
	Enhancing risk assessments
	Adopting a systematic approach to fraud and corruption risk management
1 European Structural and Investment Funds in the Slovak Republic: An overview of the fraud and corruption risks
	The ESI Funds project cycle and past challenges in the Slovak Republic
	Fraud and corruption risks and schemes
	The OECD partnership with the Central Co-ordination Body and the government of the Slovak Republic
	Note
2 Enhancing fraud and corruption risk assessments in European Structural and Investment Funds in the Slovak Republic
	Introduction
	Priority 1 – Identify relevant risks by sharpening the focus on fraud and corruption
		Issue analysis
		Key action: Review and update risk assessment procedures to ensure greater clarity for identifying fraud and corruption risks across the ESI Funds project cycle
	Priority 2 – Improve the precision and consistency of risk analysis and scoring
		Issue analysis
		Key action: Clarify and improve the criteria for scoring fraud and corruption risks
	Priority 3 – Enhance the analysis of control activities when conducting risk assessments
		Issue analysis
		Key action: Ensure control activities are appropriate, sufficient and proportional for mitigating identified risks
	Priority 4 – Make better use of national and external databases and data analytics to assess risks
		Issue analysis
		Key Action: Develop a plan for more effective use of data on irregularities and public procurement
		Key Action: Conduct periodic statistical analysis of irregularities, fraud cases and audit findings to help determine higher-risk areas in different sectors across the whole system
	Priority 5 – Improve use of the Arachne risk scoring tool to refine risk assessments
		Issue analysis
		Key Action: Further define objectives and expand the use of Arachne for assessing risks within MAs, with practical guidance from the CCB
			Systemic analysis
			Data-driven administrative verifications
			Data-driven on-the-spot (OTS) checks
	Notes
3 Adopting a systematic approach to managing fraud and corruption risks in European Structural and Investment Funds in the Slovak Republic
	Introduction
	Priority 1 – Develop explicit anti-fraud policies and foster a positive risk culture
		Issue analysis
		Key action: Have managing authorities develop and approve a tailored anti-fraud policy and disseminate it widely
	Priority 2 – Establish a formal mechanism for co-ordination among authorities
		Issue analysis
		Key Action: Create a task force in the AFCOS network to enable knowledge sharing and exchange of good practices between managing authorities and key stakeholders
	Priority 3 – Increase the capacity to manage fraud and corruption risks with improved training
		Issue analysis
		Key action: Develop formalised, regular, and ongoing training programmes on fraud risk management and assessments for personnel in managing authorities
	Priority 4 – Improve feedback loops with law enforcement authorities to enhance risk assessments
		Issue analysis
		Key Action: Organise information-sharing forums between authorities responsible for managing ESI Funds and key national authorities, including law enforcement authorities and the Anti-Monopoly Office
	Priority 5 – Monitor and evaluate fraud risk management activities and controls
		Issue analysis
		Key action: Develop monitoring and evaluation mechanisms, such as scorecards, that capture a wide range of risk management components and activities
		Key action: Establish measurement criteria to track the performance of fraud risk management activities
			Annex A. A comprehensive fraud risk management scorecard for managing authorities
			Annex B. The chronology of proposed actions for the Government of the Slovak Republic
References
Further reading