Transcript INTERREG IIIB CADSES: Trans. Seminar in Brno

INTERREG IIIB CADSES
NEIGHBOURHOOD PROGRAMME
Transnational Training Seminar for potential
Lead Partners and Partners, 3rd call
November 9th-10th 2004, Brno
Financial Management: Obligations of a LP
1.
Project budget
2.
Legal basics
3.
Financial flows and reporting obligations
4.
Eligibility of costs
5.
Financial control
6.
Checklist
Project budget –
keywords,
average project sizes
KEYWORDS:
realistic / appropriate
feasible
correct figures
expressed in Euro
Project sizes (experiences from 2 calls)
(all figures refer to projects´ ERDF budget share)

average budgets: 1,2 million Euro

budget range: 160.000 - 2,8 million Euro
Project sizes:

budget < 500.000 Euro: 4 projects

budget between 500.000 - 1 million Euro: 29 projects

budget between 1 - 2 million Euro: 31 projects

budget > 2 million Euro: 9 projects
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UTN II
IMONODE
ILUP
HYDROADRIA
Gildanet*
City Ports
REKULA
Cohesion
TECNOMAN
Devel. of sust. tourism
NetWet 2
I-Log
ODERREGIO
GO WEST
KATER II
Cityregio
RDA-net CEDA
SUMAD
InCluD
IPAM-Toolbox
B-Cross
SIC!
Wetlands II
Simoca
D4D
Proside
ADRI.FISH
CONSPACE
L.O.T.O
Drava River
ISA-MAP
ITER
RIMED
Tecparknet
Project sizes (1st call projects)
Projektgrößen (EFRE-Anteil) - Projekte des ersten Calls for Projects
3.000.000
2.500.000
2.000.000
1.500.000
1.000.000
500.000
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Project sizes (2nd call projects)
Projektgrößen (EFRE-Anteil) - Projekte des zweiten Calls for Projects
1.600.000
1.400.000
1.200.000
1.000.000
800.000
600.000
400.000
200.000
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Legal basics –
Subsidy Contract and
Joint Convention
Contractual arrangements
European Commission
Regulations
Managing Authority/Paying Authority
JTS
Regulations
• 1260/1999: General Provisions
• 448/2004: Eligibility
• 1159/2000: Information and Publicity
• 438/2001: Management and Control Systems
• 448/2001: Financial Corrections
Contractual arrangements
European Commission
Regulations
Managing Authority/Paying Authority
JTS
Agreement
Partner
PartnerState
State
Partner State
Lead Partner
Joint Convention
Project
Partner
Project
Partner
Project
ProjectPartner
Partner
Joint Convention
• Duties and Obligations of Lead Partner and Project Partners
• Responsibilities of Lead Partner and Project Partners
• Duration of the agreement
• Activity reports and progress reports
• Budgetary and financial management
• Accounting principles
• Verification and keeping the documents
Contractual arrangements
European Commission
Regulations
Managing Authority/Paying Authority
JTS
Subsidy Contract
Lead Partner
Joint Convention
Project
Partner
Project
Partner
Project
ProjectPartner
Partner
Agreement
Partner
PartnerState
State
Partner State
Subsidy Contract
• Subsidy, object of use
• Request for Payments
• Eligible costs
• Representation of project partners, liability
• Obligations of Lead Partner
• MA‘s right of withdrawal
• Audit rights
• Publicity
Contractual arrangements
European Commission
Regulations
Managing Authority/Paying Authority
JTS
Subsidy Contract
Lead Partner
Agreement
Partner
PartnerState
State
Partner State
Joint Convention
Project
Partner
Project
Partner
Project
ProjectPartner
Partner
Subcontractor
Subcontract
Subcontract
Subcontractor
Financial flows and
reporting obligations
Financial flows and reporting obligations
Managing Authority/Paying Authority
5.: JTS verifies the
plausibility of the reported
activities and expenditure
Joint Technical Secretariat
4.: LP submits aggregated
Activity and Financial Report
6.: MA checks and approves
the Progress Report
7.: PA releases ERDF funds
Lead Partner
3.: PPs submit Activity and
Financial Report
Project
Partner
Project
Partner
Project
ProjectPartner
Partner
1.: LP and PP report expenditure
2.: certifies expenditure
1st level control
Eligibility of costs –
period, expenditure categories
• Starting date of eligibility: date indicated in the AF and the
Subsidy contract
• Preparatory costs
• Expenditure categories: co-ordination costs, personnel costs,
overheads, meetings/conferences/seminars, travel and
accomodation, promotion and publicity costs, external
expertise, others, small scale investments
Financial control –
1st level control
First level control
Any expenditure related to a project will be
certified by a responsible national authority or
private institution authorised to do so.
(=first level control)
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) 448/2004, have been respected.
Implementation of 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 resp. Project Partner
independent from the co-funding rate
What kind of expenditure is eligible?
• Regulated by Commission Regulation (EC) No 448/2004
Checklist
Checklist of First level control
Non-eligible costs:
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private expenditures
maintenance/repair cost
running operational cost
discounts, reductions
double-invoiced cost
bank charges
and others
Problematic costs:
• missing project link in subject and time matters
• movable goods not clearly attributable to the project
• etc.
THANK YOU FOR
YOUR ATTENTION!
INTERREG IIIB - National Contact Point
at the Austrian Conference on Spatial Planning
Contact: Andrea Cerovska / Doris Wiederwald
Hohenstaufengasse 3
A-1010 Vienna
Phone: +43 (1) 535 34 44-22
Fax No.: +43 (1) 535 34 44-54
e-mail:
[email protected]
[email protected]
Internet:
www.oerok.gv.at
www.cadses.at