1. Click to edit Master title style © Dr. Norbert Heller – Verwaltungsbehörde - Preparation of the certified statement of final expenditure: Member States' practical experience © Dr. Norbert Heller, Verwaltungsbehörde,

2. Click to edit Master title style © Dr. Norbert Heller – Verwaltungsbehörde - Saxony-Anhalt

3. © Dr. Norbert Heller - Verwaltungsbehörde - 3 Structural Funds Period Marriage for a time –Euphoria of programming period Variety of implementation Winding up period organizing steps to closure in time

4. © Dr. Norbert Heller - Verwaltungsbehörde - 4 Certificate of final application Total amount of expenditures Problem: number + financial amount of projects e.g. Saxony-Anhalt –ERDF 15 000 –ESF 15 000 –EAGGF 35 000 organization and electronic data based system (ca. 2.0 bn - total 9.0 bn ) (ca. 0.7 bn - total 1.5 bn ) (ca. 0.7 bn - total 2.0 bn )

5. © Dr. Norbert Heller - Verwaltungsbehörde - 5 Organization

6. © Dr. Norbert Heller - Verwaltungsbehörde - 6 Documents of paying authority Declaration of expenditure of paying authority Payment application of paying authority Certification of paying authority

7. © Dr. Norbert Heller - Verwaltungsbehörde - 7 Adaptation of plan OP level: until 06-12-31 PC level: until 08-12-31 / 09-04-30 Rule of flexibility 2 %

8. © Dr. Norbert Heller - Verwaltungsbehörde - 8 Deadlines 06-12-31 09-04-30 Grants non Art. 87 Grants according to Art. 87 PaymentsPayments PaymentsPayments 09-02-28 09-06-30 InputInput Input Input 10-07-31 Clousure Documents Closure Auditing

9. © Dr. Norbert Heller - Verwaltungsbehörde - 9 Definition of a project to close: granting – expenditure + repayment = 0 Dont forget: Prove that sufficient article 4 on-the- spot-checks are done !

10. © Dr. Norbert Heller - Verwaltungsbehörde - 10 List of open projects Decisions to close projects, e.g. –Not yet finished investments –Open minor amounts –Insolvency –Administrative or Legal proceedings –etc. Reporting tasks – two years after closure! Irregularities

11. © Dr. Norbert Heller - Verwaltungsbehörde - 11 What customer explained What project manager understood What analyst outlined How it has been supported What programmer programmed What consultant recommended How project is documented How it has been installed What has been charged to customer What customer had needed

12. © Dr. Norbert Heller - Verwaltungsbehörde - 12 Thanks for your attention! www.europa.sachsen-anhalt.de