JTS European Commission Managing Authority/Paying Authority Contractual arrangements Regulations
1260/1999: General Provisions 1685/2000 in the version of No. 448/2004: Eligibility 1159/2000: Information and Publicity 438/2001: Management and Control Systems 448/2001: Financial Corrections
JTS European Commission Managing Authority/Paying Authority Lead Partner Contractual arrangements Regulations Partnership Agreement Agreement Project Partner Partner State
Partnership Agreement Contributions to the project Obligations of Lead Partner and Project Partners Responsibilities of Lead Partner and Project Partners Request for Payments Audit Change/Loss of Partners
JTS European Commission Managing Authority/Paying Authority Lead Partner Contractual arrangements Regulations Subsidy Contract Partnership Agreement Agreement Project Partner Partner State
Subsidy Contract Funding Request for Payments Changes in the project partnership Obligations of Lead Partner Audit rights MA‘s right of withdrawal
JTS European Commission Managing Authority/Paying Authority Lead Partner Contractual arrangements Regulations Subsidy Contract Partnership Agreement Agreement Subcontractor Subcontract Project Partner Partner State
Financial flows and reporting obligations MA/JTS
European Commission Managing Authority/Paying Authority Lead Partner Subcontractor Financial flows and reporting obligations = ERDF-funding = national funding JTS services, invoices payment 1st level control reports incl. certifications of expenditure progress reports (activity and financial report) Partner State Project Partner
Periodical and Final Progress Reports 1.: LP and PP report expenditure 1st level control 2.: certifies expenditure Lead Partner 3.: PPs submit activity and financial report Joint Technical Secretariat/MA 4.: LP submits aggregated activity, financial and I&P report Managing Authority/Paying Authority 5.: JTS verifies the plausibility of the reported activities and expenditure 6.: MA checks and approves the progress report Project Partner 7.: PA releases ERDF funds
Documents to be submitted Activity, financial and I&P report (incl. certifications of expenditure) originals per post to MA per E-Mail to MA and JTS One copy of each publication produced (brochures, leaflets, articles, CD-ROM) per post to the JTS
Some hints for reporting Use the provided forms! Please do not change the lay out of the documents. Check your subsidy contract for reporting obligations! Be short and precise! Refer to your approved application! Don‘t hesitate to report problems, and failures (in time!)! In case of doubt consult the manual, JTS, NCP or MA!
Why to implement I&P measures To ensure greater transparency in the use of public funds. To increase awareness of the joint action of the European Union in partnership with the Member States in supporting financially the project activities. To inform on EU-funded project activities and disseminate results and best practices.
I&P measures Information eventsPublications Description in the I&P report Description in the I&P report and delivery I&P officer check Submission to MA/PA Recommendations to the LP Implementing and reporting of I&P measures
Hints for implementing I&P measures If you don‘t use the Joint AS/EU logo, the regulation requests always the mention of the co-funding (through ERDF) to finance the project actions. The presence of the EU logo is always mandatory when the national/local emblem is portrayed. The languages used in the publication must be the ones related to the partnership; in any case use the principle of “target-tailored communication“ and “good sense“. Indicate in the publication the contact references where to get information on the Programme.
The first level control Any expenditure related to a project will be certified by a responsible national authority or private institution authorised to do so. The certification of expenditure / the first level control shall confirm –the delivery of the products and services co-financed, –the reality and eligibility of expenditure claimed and –that national and community rules, especially Commission Regulation (EC) 1685/2000, have been respected.
The first level control in the single Member States Austria: depending on the type of national co-funding different rules for first level control France:the public authority that is responsible for the evaluation of the project carries out the first level control Germany:depending on the type of national co-funding different rules for first level control Italy:the first level control is carried out by an independent external auditor selected by the Italian Ministry of Infrastructures and Transport Slovenia: the first level control is carried out by the Ministry of the Environment, Spatial Planning and Energy, depending on the type of national co-funding different rules for first level control
Implementation of the first level control Which documents have to be submitted? Receipted invoices accounting documents of equivalent probative value What has to be checked? 100% of the project costs indicated for the respective Project Partner in table 8.2 of the application form independent from the co-funding rate What kind of expenditure is eligible? Regulated by Commission Regulation (EC) No 1685/2000
Content of the first level control manual Basic documents Process of ERDF-Cofunding First level control (certification of expenditure) Description of the organisation of the first level control in the single member states Implementation of the first level control –Which documents have to be submitted? –What has to be checked? –What kind of expenditure is eligible? –How to handle revenues? –What has to be done after finishing the control?
Some hints For Austrian and German project participants a confirmation of the reliability of the first level control has to be provided (an agreement between the flc body and the responsible national authority) Time management (coordination with the FLC body) is very important! Cooperate with the FLC bodies !
The second level control - Sample checks Art. 10 Commission Regulation (EC) No 438/2001: Member States shall organise checks on operations on an appropriate sampling basis, designed in particular to –verify the effectiveness of the management and controlsystems in place –verify selectively, on the basis of risk analysis, expenditure declarations made at the various levels concerned. The checks carried out before the winding-up of each assistance shall cover at least 5% of the total eligible expenditure and be based on a representative sample of the operations approved.