Eligibility principles and sound financial management

Transcription

1 Eligibility principles and sound financial management Joint Secretariat Marco Popolizio Finance Officer LP Seminar - 1st Set of Call for Proposals Standard+ Projects Venice 26th of June 2018

2 GENERAL ELIGIBILITY REQUIREMENTS Main legislative EU framework related to Eligibility of expenditure in ETC Programmes: Regulation (EU) No. 1301/2013 (ERDF Regulation); Regulation (EU) No. 1303/2013 (CPR); Regulation (EU) No. 1299/2013 (ETC Regulation) EC Delegated Regulation No. 481/2014 Specific rules on eligibility of expenditure for cooperation programmes; 2

3 GENERAL ELIGIBILITY REQUIREMENTS Main reference documents at National level: IT National Guidelines called Manuale per la rendicontazione ed i controlli in relazione alla spesa dei Programmi di Cooperazione Territoriale Europea issued by MEF/IGRUE; IT Decree of the President of the Republic / Decreto del Presidente della Repubblica (DPR) of 5 February 2018, n. 22; HR National Guidelines called SMJERNICE O PRIHVATLJIVOSTI TROŠKOVA ZA HRVATSKE PROJEKTNE PARTNERE issued by the Agency for Regional Development of the Republic of Croatia. 3

4 GENERAL ELIGIBILITY REQUIREMENTS General criteria In order to be considered eligible expenditures have to fulfill, among others, the following general criteria: Expenditure is related to the preparation and implementation of the project as approved by the Monitoring Committee, it is essential for the achievement of the agreed project activities and would not be incurred if the project is not carried out; Expenditure must comply with the principle of efficiency, effectiveness and economy The principle of economy: it requires that the resources used by the beneficiary in the pursuit of its activities shall be made available in due time, in appropriate quantity and quality and at the best price; The principle of efficiency: it concerns the best relationship between resources employed and results achieved; The principle of effectiveness: it concerns the attainment of the specific objectives set and the achievement of the intended results. Expenditure is registered in the beneficiary s accounts through a separate accounting system or an adequate accounting code set in place specifically for the project; 4

5 GENERAL ELIGIBILITY REQUIREMENTS General criteria Expenditure is incurred and paid by the beneficiaries indicated in the AF during the eligibility period of the project (See Time-wise eligibility of expenditure in FS n.6 for Preparation costs; Implementation costs and Closure costs); Preparation costs from 15/12/2015 (Date of Approval of the Cooperation Programme) to the respective date of closure of the concerned call for proposals; Implementation costs Timeframe set in the Subsidy Contract Closure costs Final project implementation costs & Final project control costs Expenditure relates to activities that have not been 100% financed from other financial instruments (double-funding is excluded); Expenditure must comply with the principle of real costs and is supported by invoices or other documents having equivalent probative value directly attributable to a certain beneficiary with the exception of the costs calculated as flat rates and lump sums Preparation costs Lump sum (max ERDF+Co-financing per project); Flat rates Office and administration (15% of Eligible direct staff costs); Staff costs (20% of Eligible direct costs other than staff costs); Hourly rate of Staff costs based on 1720h. per year (no need to document 1720h.) 5

6 GENERAL ELIGIBILITY REQUIREMENTS General criteria Expenditure is in line with eligibility rules and the relevant procurement rules have been observed, if applicable Eligibility rules: EU > Programme > National rules Procurement rules: EU + Programme + National + Internal rules the stricter applies Programme rule on Procurement: Bid-at-three above excl. VAT; Adeguacy of costs must always be ensured; Expenditure is not in contradiction with any specific eligibility criterion applicable to the respective budget line BLs: Staff costs; Office & Admin.; Travel and accommodation; External expertise & services; Equipment; Small scale infrastructure and construction works. Expenditures have been validated and certified by an authorised First Level Controller! 6

7 PROGRAMME FINANCIAL TEMPLATES a) FLC Control documents: In the frame of the Interreg V-A Italy-Croatia CBC Programme the control documents to be issued by FLCs when performing checks in compliance with Article 23(4) of Regulation (EU) N 1299/2013 (ETC Regulation) are listed as follows: 1. IT-HR FLC Certificate of Verified Expenditure (CoVE); 2. IT-HR FLC Control Report; 3. IT-HR Common FLC Checklist (English version) including IT-HR Checklists on public procurement (in National language). The Interreg V-A Italy-Croatia CBC Programme developed standard templates at programme level in order to harmonise and simplify the control procedures. These templates are mandatory should be used by the Controllers. b) Project financial implementation templates to be used by LP/PP and to be checked by FLC: 1. Project Assignment; 2. Staff report; 3. Timesheets. These Programme Templates are mandatory should be used by each LP/PP and should be checked by their respective Controllers. 7

8 CONTACTS Joint Secretariat Veneto Region Area for Human Capital, Culture and Programming of EU Funds Directorate for Joint Programming Joint Secretariat Branch offices Agency for Regional Development of the Republic of Croatia Directorate for General Affairs Department for Joint Secretariats with EU member states Dorsoduro, 3494/A Venezia, Italy JS: js.italy-croatia@regione.veneto.it JS: Glagoljaška 14, Zadar, Croatia Branitelja Dubrovnika 41, Dubrovnik, Croatia js.it-hr.branch-offices@arr.hr 8

9 THANK YOU VERY MUCH FOR YOUR ATTENTION! 9