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I N E V S T M E N T S 2 . 1 2 . 2 M A Y , M A Y , 2 0 1 2 2 0 1 2

M A N U A L : C H A P T E R :

MANUALS OF PROCEDURES

A
Chapter

A.1. PIM / POG / ANNEXES.......................................1 A.2. MANAGEMENT OF THE PROCEDURES................2

A.2.1.VERSION # .................................................................................2 A.2.2.DISTRIBUTION .............................................................................3 A.2.3.REGISTER OF MODIFICATIONS.....................................................3 A.2.4.TRACKING CHANGES...................................................................3 A.2.5.REVISION APPROVAL...................................................................3 A.2.6.REVISION SCHEDULE...................................................................3 A.2.7.COORDINATION OF THE CHANGES..............................................4
A.2.7.1.In case of major changes.....................................................4 A.2.7.2.In case of minor changes.....................................................5

A.2.8.CHANGES INITIATED BY THE STAFF ............................................5

Annexes
Annex A - 01 Register of Modifications Annex A - 02 Approval of Modifications Annex A - 03 Summary of Modifications Sample Quarterly List Annex A - 04 Check-list Changes in the Management and Control Systems of the Operating Structure.

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A.1.

PIM / POG / ANNEXES

PIM Chapter B Overview

Volume I Programme Implementation Manual (PIM) Volume II Programme Operational Guide (POG) Volume III Annexes to PIM and POG jointly comprise the written internal procedures of Department of EU Investments (DoEUI) in the Ministry of Environment and Urbanization (MoEU) for implementing in Turkey in its role of Operating Structure Component III of IPA [Regional Development Sub-component Environment]. Procedures described in the PIM and POG are prescriptive and must be applied by all the employees of the Department of EU Investments. In the PIM, the working environment, the organisations and structures involved, as well as the respective institutional responsibilities and authorities are described. The table of contents of the PIM is designed to cover the whole Project Cycle. The topics have been grouped into their respective chapters, sections, and subsections in order to provide easy access. Wherever a topic is referred to in several locations, cross-references have been included, as well as cross reference to external resources (e.g. Legislation, guidelines, interesting web sites, etc...).

PIM Chapter D Control environment Internal control

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The PIM is a major tool for reflecting the systems of controls designed by the Operating Structure. In the POG, the users will find their detailed Operational Procedures [OP] describing how activities and tasks are to be carried out, down to the individual level. The POG is a set of written instructions linked to templates, checklists and samples [compiled together in the annexes] to be used for fulfilling the responsibilities described in the PIM. The POG is a major tool for illustrating the Audit Trail. Should any discrepancies between the PIM and POG and the applicable regulations occur, the latter shall prevail over the content of the PIM and POG.

A.2.

MANAGEMENT OF THE PROCEDURES

The PIM and POG are designed to be living documents, to evolve and adapt to the changing environment. They are subject to periodic, regular revision, with the intent to incorporate improvements and new information. The Quality Assurance and Control Unit is responsible for ensuring that the PIM / POG / Annexes are: issued under the relevant level of authority, issued to the appropriate personnel, revised and reissued as necessary (and that obsolete versions are removed from the point of use).
VERSION #

A.2.1.

The PIM/POG versions are dated and sequentially numbered. The version number and dates are shown on: the cover page of each chapter of the PIM the first page of each Operational procedure for the POG the first page of each Annex

POG Annex A01 Register of Modifications

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One original hard copy of the PIM / POG / Annexes is marked as Master copy and is kept for reference by the Quality Assurance and Control Unit. The successive Master copies of the revised PIM / POG / Annexes are archived for reference purposes.
DISTRIBUTION

A.2.2.

The applicable version of the PIM / POG / Annexes is published on the website of the Department of EU Investments. All staff is informed via e-mail by the Quality Assurance and Control Unit of any modification in the PIM / POG / Annexes. In addition, all staff is to sign the attachment of Annex A- 03 Approval of Modifications as an indication of being informed about the modification.
REGISTER OF MODIFICATIONS

A.2.3.

A Register of Modifications file is maintained by the Quality Assurance and Control Unit to identify the changes made. It is updated as changes occur.
TRACKING CHANGES

A.2.4.

The date and nature of the changes are recorded in a Register of Modifications. In the electronic copies of the PIM/POG/Annexes, the changes in revised procedures are shown by using the word processor track changes functions.
REVISION APPROVAL

A.2.5.

The Quality Assurance and Control Unit shall ensure that prior to publication, the PIM/ POG / Annexes are approved by the Director of Department of EU Investments if minor change is requested and Head of the Operating Structure if major change is requested. The Head of the Operating Structure is responsible for obtaining approval of the NAO when relevant [See A.2 - Coordination of the changes].
REVISION SCHEDULE

A.2.6.

The PIM / POG shall be reviewed by QACU on a regular basis. In addition, changes in the PIM / POG must be made: Whenever it is considered change / improvement of required (e.g. in the case regulation, modification of structures, etc.) that an important the procedures is of changes in the the administrative

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In response to recommendations expressed by the EC, Internal Auditors or External Auditors. Whenever there is a change in the related legislation. Changes in the related legislation (PRAG, FIDIC, IPA Regulation, national legislation, etc.) will be checked by QACU on a monthly basis. Changes might also be triggered by [not exhaustive]: knowledge gained from the daily operation meetings reports inspections, reviews, spot-checks or outcome of complaints programmes evaluations, periodic risk assessment.
COORDINATION OF THE CHANGES

A.2.7.

Depending on the substance and importance of any changes, modification of procedures involving other DIS players must be coordinated with the related structures / partners. Types of major changes, modifications: Major changes in the institutional (organizational/department/unit level) system

Major changes in division of labour and responsibilities between organizations /departments / units in the system new sections in PIM major changes in a section of a PIM new POG major changes in processes new Annexes new flowcharts major changes in flowcharts Types of minor changes, modifications: formatting changes amendments in a section of PIM amendments, Annexes
A.2.7.1.

slight

changes

in

POGs

and

IN CASE OF MAJOR CHANGES

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The MoEU shall submit for the approval of the NAO the modifications proposed. The NAO shall reconcile the changes proposed with the procedures of the: NAO / National Fund SCO and NIPAC [especially for issues related to monitoring at programme level] CAO Audit Authority and provide for instructions and/or approval accordingly. The DoEUI staff will be informed about the major changes as described in A.2.2.
A.2.7.2. IN CASE OF MINOR CHANGES

Annex A02 Approval of Modification

PIM Chapter D Control environment Risk management

Review of the system of internal control Internal audit External audit

IPA IR Art. 13 Accreditation of Operating Structure IPA IR Art. 16

the

In case of minor changes, the MoEU shall simply inform the NAO about the changes proposed. The DoEUI staff will be informed about the minor changes as described in A.2.2.
CHANGES INITIATED BY THE STAFF

Withdrawal or suspension of the accreditation of the Operating Structures PIM Chapter Accreditation

A.2.8.

The NAO grants or withdraws

the

Everyone is encouraged to submit suggestions and/or constructive criticisms about the existing procedures to the Quality Assurance and Control Unit. The Quality Assurance and Control Unit in close coordination with the Director of the Department of EU Investments, shall ensure that: employees of the Department of EU Investments, whom the amendment will have a direct effect on, are consulted to ensure consensus on the necessity and objective of the amendment. the proposed amendments / improvements are submitted to discussion of Director of Department of EU Investments and decisions are made on: - assignment of staff to the preparation of the modified procedures - the preparation of the modified procedures - deadlines for preparation of the modified procedures - deadlines for entry into force of the amended procedures - quality review of the amended procedures

Operating Structures, thus

accreditation

of

the

the NAO must be informed of changes in the systems and procedures.

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- approval of the amended procedures by the Director of the Department of EU Investments and Head of OS - submit the modified procedures to the approval of the NAO if major modification is requested and for information if minor modification is made. All changes are registered in a Register of Modifications file and they should be approved Annex A 01 Register of Modifications, Annex A-02 Approval of Modifications. Depending on the substance and the importance of the changes, the NAO may give instructions for transmission of the new version of procedures to the Internal Audit for examination and comments before final approval. Internal Auditors shall liaise with the NAO to inform / advise him/her accordingly. For changes the OS may report Quarterly to the NAO using Annex A-03 Summary Quarterly Check list . and Annex A-04 Check-list Changes in the Management and Control Systems of the Operating Structure.