Transcript Closure of Structural Funds and Cohesion Fund 2000-2006 interventions European Commission Bernard LANGE, DG Regional Policy Laurent SENS, DG Employment, Social Policy & Equal Opportunities.

Closure of
Structural Funds and Cohesion Fund
2000-2006 interventions
European Commission
Bernard LANGE, DG Regional Policy
Laurent SENS, DG Employment,
Social Policy & Equal Opportunities
• Experience of previous closures demonstrates
the importance of anticipation and planning.
Closure 2000
2006
Purpose of
the
presentation
• Presentation concentrated on the main lines of
closure 2000 2006 from the point of view of the
next important steps – including the deadlines and the change compared to “day to day”
implementation.
=> Lay out: next steps and their deadlines, content
of closure documents, consequences of delays,
“n+2” 2006, recommendations.
Structural Funds:
Cohesion Fund:
Final date of eligibility
or
31/12/10
• Set in the individual decisions
• Cannot go beyond 31/12/2010
30/04/09
Next steps:
Final date of
eligibility of
expenditure
31/12/08
Closure 2000
2006
• Set in the Programme Decision
• As a general rule: 31/12/2008
• 30/04/2009 for expenditure incurred by bodies
which grant the aid under Article 9(l)
• Extension of deadline possible
Modification of SF programmes and CF
projects:
• before the final date of eligibility
Closure 2000
2006
Next steps:
Modification
of SF
programmes
and PCs and
of CF projects
• no modification of the financing plan of the
programme decision since 31/12/2006
Modification of SF programme complements:
• to be approved by Monitoring Committee before
the final date of eligibility
Final date of eligibility (FDE)
SF: 31/12/08 or 30/04/09
CF: < 31/12/10
Modifications
Deadline for submission:
– SF: 15 months after final date of eligibility of
expenditure
Closure 2000
2006
Next steps:
Submission
of closure
documents
Availability
of
supporting
documents
– CF: 6 months after final date of eligibility (final
report + final payment claim), no deadline for
winding up declaration but 6 months advisable
Availability of supporting documents
Unless stricter national rules apply, 3 years after
closure
Closure docs (FDE + 15m/ +6m)
FDE
SF: <31/03/10 or <31/07/10
CF: < 30/06/11
Deadline for submission
Availability (3 yrs)
Closure
Closure documents SF and CF:
– Certified statement of final expenditure
– Final report (approved by Monitoring Committee)
– Winding-up declaration
(Closure of Multi Fund programmes possible by Structural Fund)
Closure 2000
2006
Closure
documents
Caution:
- Annual implementation report 2007 required by 30 June 2008
- Annual implementation report 2008 as separate section of the
final report
FDE
AIR 2007
• Minimum requirements described in annex
1 to Structural Funds Closure Guidelines:
Closure 2000
2006
Closure
documents:
Final report
– Basic information
– Operational framework
– Implementation of priorities and measures for each of
the Funds
– Financial implementation
– Administration and management
• Need to provide:
– List of unfinished and non operational projects at
closure
– Operations suspended due to judicial or administrative
proceedings
• In the form set out in annex II to Regulation (EC)
No 438/2001:
Closure 2000
2006
Closure
documents:
Final
payment
application
– Certificate and certified statement of expenditure
– Final payment application
– Accompanied by the appendix on recoveries (annex II
Regulation 438/2001 and guidance under appendix 3 to
guidelines on closure).
• Expenditure related to expenditure payable or
actually paid out by the paying authority … which
must relate to payments incurred by the final
beneficiary before the final date of eligibility.
• Purpose: (1) Summarise the conclusions of the checks
carried out during the programme (2) Assess the validity of
the application for payment of the final balance and the
legality and regularity of the transactions concerned.
Closure 2000
2006
Closure
documents:
Winding up
declaration
• Indicative model of WU declaration in annex III of
Regulation (EC) No 438/2001 (details of independent
body, scope of the examination, observations, conclusion)
• Shall be accompanied by a report including all
relevant information to justify the WU declaration,
including a summary of findings of all checks (See
detailed guidance in annex 2 to Guidelines on closure)
SF:
• Closure on the basis of available documents
• Automatic decommitment
• Financial corrections
Closure 2000
2006
Consequences
of nonsubmission
of closure
documents
CF:
• After deadline: Financial corrections
• Final report: if not received within 18 months of
final eligibility date: remaining balance is cancelled
Warning letters will be sent to MS
- 15 months after the final date of
eligibility (not by 31 December 2008)
Closure 2000
2006
SF:
Automatic
decommitment
2006
- based on the 3 closure documents
- more time to send the claim BUT no
additional time for final beneficiaries to
spend money
• Start planning as early as possible
• Tight monitoring of important operations
• Cofinancing rate by measure to be verified and anticipated
• Timely identification of interpretative and qualitative problems
Closure 2000
2006
Recommendations
• Preparation of high quality closure documents
• Timely submission of closure documents
• Communication in the MS and with the Commission to
prevent delays
• Make sure that audit controls are being done properly well in
advance of closure
• Follow up and update of irregularities communicated to OLAF
Guidance documents:
Closure 2000
2006
Guidance
documents
• Structural Funds Closure Guidelines
adopted in 2006 (C(2006) 3424)
• Cohesion Fund Closure Guidelines
adopted 4 April 2008 (SEC(2008) 415)
Closure 2000
2006
Information
seminar
Seminar on closure
2000-2006 interventions
15 September 2008
in Brussels
THANK YOU FOR YOUR
ATTENTION!