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INTERREG IVA 2 Mers Seas Zeeën Crossborder Cooperation Programme 2007 -2013 Part-financed by the INTERREG IVA 2 Mers Seas Zeeën Crossborder Cooperation Programme 2007 -2013 Part-financed by the European Regional Development Fund (ERDF) First Level Control Seminar for the projects approved in the seventh call for proposals JTS INTERREG IV A 2 Seas Lille, 1 st July 2011

Validation of expenditure Key information: • Member States’ responsibility to set up the first Validation of expenditure Key information: • Member States’ responsibility to set up the first level control system • Two systems: centralised (Flanders), decentralised (UK, NL, FR) • FLC, either internal or external, in all cases must be INDEPENDENT and VALIDATED by the national central approval body. • If external, the FLC must be hired in compliance with public procurement rules • Designation of the First Level Controller must be requested before contracting the First Level Controller for the project • Each Project Partner (PP) has to have its expenditure checked by a First Level Controller in compliance with the rules and the system established in the Member state where the PP is located 2

How is a FLC designated in Flanders ? Centralised system Flanders create the Control How is a FLC designated in Flanders ? Centralised system Flanders create the Control Unit and appoints FLC PP submit progress report to the control unit JTS informed Control Unit Certifies report Reports submitted to LP Reports submitted to JTS Verification of the original designation 3

Who is the Central Approval Body in Flanders? Institution: Province of West-Flanders Unit: Control Who is the Central Approval Body in Flanders? Institution: Province of West-Flanders Unit: Control Unit, Controlecel Provincie West-Vlaanderen Address: Leopold III Laan 41 Postal code: 8200 City: Brugge Country: Belgium Name and Surname: Mrs Sandra DEMEESTER Tel : +32 (0) 50 40 35 88 E-mail : sandra. [email protected] be 4

How is a FLC designated in FR, UK, NL ? Decentralised system A checklist How is a FLC designated in FR, UK, NL ? Decentralised system A checklist for designation of the controller (ANNEX 4) must be signed and sent to the CAB PP can hire the designated FLC CAB signs ANNEX 4 and designates the FLC Yes PP submits progress report to the FLC for validation All PPs submit validated reports to LP LP submits reports to JTS PP must propose a new FLC! JTS verifies FLC designation for LP and PPs (check list + letter) + reports Central Approval Body (CAB) approves the proposed FLC? No CAB sends negative response to PP and FLC 5

Who is the Central Approval Body in UK ? Institution: Communities and Local Government Who is the Central Approval Body in UK ? Institution: Communities and Local Government Unit: European Policy and Programmes Address: 3 rd Floor, Eland House Postal code: SW 1 E 5 DU City: London Country: England Name and Surname: Arni Narain Tel : +44 303 44 42706 E-mail : Arni. [email protected] gsi. gov. uk 6

Who is the Central Approval Body in FR ? Institution: REGION NORD-PAS DE CALAIS Who is the Central Approval Body in FR ? Institution: REGION NORD-PAS DE CALAIS Unit: Direction Europe Address: Hôtel de Région – 151 Boulevard Hoover Postal code: 59555 City: LILLE CEDEX Country: France M. Benjamin BERNARD Tel : +33 (0) 3 28 82 70 89 E-mail : b. [email protected] fr Mme Martine BURAS Tel: +33 (0) 3 28 82 70 81 E-mail: martine. [email protected] fr M. Cédric VAN GOETHEN Tel : +33 (0) 3 28 82 70 90 E-mail : c. [email protected] fr 7

Who is the Central Approval Body in NL ? Institution: Ministerie van Economische Zaken Who is the Central Approval Body in NL ? Institution: Ministerie van Economische Zaken Unit: Directie Financieel – Economische Zaken Address: Bezuidenhoutseweg 50, Postbus 20101 Postal code: 2500 EC City: Den Haag Country: The Netherlands Name and Surname: Mr Erik de Hoog Tel : + 31 (0)70 379 6594 E-mail : b. d. [email protected] nl 8

Requirements for a controller (1) Independence Be professionally independent from the unit dealing with Requirements for a controller (1) Independence Be professionally independent from the unit dealing with the activities and finances (accounting, salary calculations and payment orders) This implies that the controller must not be involved in project approval, project activities (incl. signing the project report as project partner), project finances (project accounting and payment orders) 9

Requirements for a controller (2) Able to perform the controls • must be properly Requirements for a controller (2) Able to perform the controls • must be properly qualified, must hold professional skills and experience in the field of control of projects co-financed by EU-funds • must hold sufficient knowledge of the English language, in order to read and understand all relevant documents • must ensure that the work will be carried out within the deadlines set by the Programme • must hold knowledge of the Community rules, the Operational Programme, the Programme Manual and any document that the Programme or national authorities might consider binding for the projects 10

First level controller’s tasks • To check the expenditure declared by each partner participating First level controller’s tasks • To check the expenditure declared by each partner participating in the project and its activities • To validate all eligible expenditure declared by the partner and to clearly identify and list any irregularity How? • Validation must be based on a control of the total reported expenditure (100%): administrative check • On the spot verifications should be undertaken when the project is well under way (on the spot administrative check and on the spot physical check) 11

Tools for the First level controllers • Programme Manual • Programme Guidance on first Tools for the First level controllers • Programme Manual • Programme Guidance on first level control • Annex 8 on public procurement in the Programme Manual • Annex 4 Check list: for proposing to be appointed as FLC by CAB • Annex 5: Certificate for the validation of the expenditure (at PP and LP) • Annex 7: Check list for the validation of the expenditure (at PP and LP) • Subsidy contract, partnership agreement, application form • Training on Programme requirements provided by MS + JTS • Training on national rules and any other guidance provided by MS 12

Validation at project partner level (1) FLC verifies (main points): the traceability of the Validation at project partner level (1) FLC verifies (main points): the traceability of the expenditure declared the delivery of the products and services co-financed the contents of the project partner report the expenditure listed in the report is in line with the expenditure listed in the approved application form • there is a consistency between the expenditure and the activities performed • the breakdown of the expenditure at the date of the progress report correspond to the attribution of the expenditure stated in the application form (amounts of total eligible costs, request of ERDF, match-funding, % ERDF) • • If OK: FLC validates the expenditure incurred by the controlled project partner 13

Validation at project partner level (2) Documents to be filled in/signed • Fill in Validation at project partner level (2) Documents to be filled in/signed • Fill in the control report/checklist on the control performed • Sign the certificate of the validation of the expenditure • Sign first page of the PP’s progress report Documents to submit by the PP to the LP • Annex 4 check list with designation of controller by CAB • Progress report • Control certificate • Control check list/report 14

Validation at Lead Partner level The LP’s FLC has a double task: 1. Validation Validation at Lead Partner level The LP’s FLC has a double task: 1. Validation of the cost of the LP see procedure explained before 2. Validation of the PROJECT progress report 15

Validation of the PROJECT progress report by the Lead Partner’s First Level Controller (1) Validation of the PROJECT progress report by the Lead Partner’s First Level Controller (1) • Verification of the documents related to the controls performed at project partners’ level in order to satisfy itself of the soundness of the first level controls performed FLC relies on the work done by colleagues • Verification of the formal compliance with the Programme requirements: progress reports, certificate of the validation of the expenditure, control reports/checklists, and further documentation if the case e. g. public procurement procedures, publicity requirements, contracts with suppliers, invoices, proofs of payments etc. 16

Validation of the PROJECT progress report by the Lead Partner’s First Level Controller (2) Validation of the PROJECT progress report by the Lead Partner’s First Level Controller (2) FLC verifies that (main points): • The breakdown of the expenditure corresponds to the attribution of the expenditure stated in the application form (total eligible costs, % ERDF, request of ERDF, match-funding) • The reported expenditure is within the limits given by the flexibility rule (Programme Manual, para. 9. 1) • All the documents related to the controls performed at the PP level are available, correctly filled in and signed (control report/checklist, control certificate) 17

Validation of the PROJECT progress report by the Lead Partner’s First Level Controller (3) Validation of the PROJECT progress report by the Lead Partner’s First Level Controller (3) Documents to be filled in/signed • Fill in the control report/checklist on the control performed (Section 8) • Sign first page of the progress report of the PROJECT Documents to submit by the LP to the JTS • All Annex 4 check lists with designation of controller by CAB • All progress reports • All control certificates • All control check list/reports 18