Legal Framework Õiguslik raamistik Seminars for auditors and

Legal Framework Õiguslik raamistik Seminars for auditors and financial managers/accountants Riga, Tartu and Pskov, April 2012 This project is funded by the EU And implemented by a consortium led by MWH

Overview of ENPI CBC legal framework EC Guidance notes Financing Agreement JMC/PSC rules This project is funded by the EU And implemented by a consortium led by MWH

Ülevaade ENPI CBC õiguslikust raamistikust Finantsmäärus (1605/2002) ja Rakenduseeskirjad (2342/2002) EÜ Juhised ENPI määrus (1638/2006) ja ENPI CBC rakenduseeskirjad ( 951/2007) ENPI CBC Strateegiadokumendid Praktiline juhend (PRAG) Finantsleping Ühised Rakenduskavad JMC/PSC reeglid Taotlusvoor Lepingud ÜKA ja toetusesaajatega Partnerlusleping This project is funded by the EU And implemented by a consortium led by MWH

4 Financial Regulation (1605/2002) and Implementing Rules (2342/2002) Set the scope of grants, the procedure for awarding them and the arrangements for payment and controls. Grants are direct financial contributions, by way of donation, from the budget in order to finance: • either an action intended to help achieve an objective forming part of an EU policy; • or the functioning of a body which pursues an aim of general European interest or has an objective forming part of an EU policy. Grants are awarded subject to the principles of transparency and equal treatment. They may not be cumulative or awarded retrospectively and they must involve cofinancing. Nor may the grant have the purpose or effect of producing a profit for the beneficiary. All grants awarded must be published annually with due observance of the requirements of confidentiality and security. This project is funded by the EU And implemented by a consortium led by MWH

5 Finantsmäärus (1605/2002) ja Rakenduseerkirjad (2342/2002) Määratakse toetuste kohaldamisala, lepingute sõlmimise kord ja maksmise kord ning kontroll. Toetus on otsene rahaline toetus, mis moodustab osa annetusena eelarves et, rahastada: • kas meedet, mis on mõeldud Euroopa Liidu poliitiliste eesmärkide saavutamiseks; • või asutuse tegevust Euroopa Liidu toimimise üldistes huvides või kui tegevuste eesmärk moodustab osa Euroopa Liidu poliitikast. Toetusi antakse vastavalt läbipaistvuse ja võrdse kohtlemise printsiibile. Need ei tohi olla kumulatiivsed või tagasiulatuvad ja nendega peab kaasnema kaasrahastamine. Samuti ei või toetuse tegelik eesmärk või toime olla toetusesaajale kasumit teeniv. Kõik toetused avaldatakse igal aastal järgides nõudeid konfidentsiaalsusele ja turvalisusele. This project is funded by the EU And implemented by a consortium led by MWH

6 Financial Regulation (1605/2002) and Implementing Rules (2342/2002) TITLE VI Grants Chapter 2: Award principles art. 165 Non profit rule: in the case of a grant for an action, profit means a surplus of receipts over the costs incurred by the beneficiary when the request is made for final payment; Art. 165 a Co-financing principle; Art. 172 External co-financing Art. 172 a Eligible costs Art. 175 a Eligibility criteria This project is funded by the EU And implemented by a consortium led by MWH

7 Finantsmäärus (1605/2002) ja Rakenduseeskirjad (2342/2002) PEATÜKK VI Toetused Jagu 2: Toetuse andmise põhimõtted art. 165 Mittetulunduslikkuse reegel: kui tegemist on tegevuste toetusega, siis kasum tähendab, kui toetusesaaja tulud on suuremad kui kulud, mil esitatakse lõplik väljamaksetaotlus; Art. 165 a Kaasfinantseerimise pritsiibid; Art. 172 Väline kaasrahastus Art. 172 a Abikõlblikud kulud Art. 175 a Abikõlblikkuse kriteeriumid This project is funded by the EU And implemented by a consortium led by MWH

8 Financial Regulation (1605/2002) and Implementing Rules (2342/2002) TITLE VI Grants Chapter 4 Payments and control Art. 180 Supporting documents for requests for payment A certificate on the financial statements and underlying accounts, produced by an approved auditor, in the case of public bodies, by a competent and independent public officer, may be demanded by the authorizing officer responsible in support of any payment on the basis of his risk assessment. In the case of a grant for an action or of an operating grant, the certificate shall be attached to the request for payment. The certificate shall certify, in accordance with a methodology approved by the authorizing officer responsible, that the costs declared by the beneficiary in the financial statements on which the request for payment is based are real, accurately recorded and eligible in accordance with the grant agreement. This project is funded by the EU And implemented by a consortium led by MWH

9 Finantsmäärus (1605/2002) ja Rakenduseeskirjad (2342/2002) PEATÜKK VI Toetused Jagu 4 Maksed ja kontroll Art. 180 Tõendavad dokumendid maksetaotluseks Raamatupidamisaruanne ja aluseks olevad kontod, mille on koostanud heakskiidetud audiitor või kui tegemist on avalik-õigusliku asutusega, siis pädev sõltumatu ametiisik, võib olla nõutud volitatud ametiisiku poolt vastutamaks eelarvevahendite iga makse tõendamist võttes aluseks tema riskianalüüsi. Kui tegemist on tegevuste toetusega või tegevustoetusega, siis tõendavad dokumendid lisatakse maksetaotlusele. Vastutav eelarvevahendite kasutaja peab tõendama, vastavalt heakskiidetud metoodikale, et deklareeritud kulud, mida toetusesaaja raamatupidamisaruandes kajastab on tõesed, täpselt dokumenteeritud ja vastavuses toetuslepinguga. This project is funded by the EU And implemented by a consortium led by MWH

10 ENPI Regulation (1638/2006) and Implementing Rules (951/2007) ENPI Regulation (1638/2006) Art. 21: participation in tenders and contracts (rule of origin and nationality, procurement rules); Art. 22: pre-financing (interest). Implementing Rules (951/2007) Art. 23: 36: 39: 40: 41: 43: 45: This project is funded by the EU contractual procedures; eligibility of costs for projects; national control systems; bodies participating in projects; nature or projects; duration of JOP; keeping of documents. And implemented by a consortium led by MWH

ENPI määrus (1638/2006) ja ENPI CBC rakenduseeskirjad ( 951/2007) 11 ENPI Määrus (1638/2006) Art. 21: osalemine pakkumistes ja lepingutes (riigi ja päritolumaa reeglistik, hanke-eeskirjad); Art. 22: eelmakse (intress). Rakenduseeskirjad (951/2007) Art. 23: 36: 39: 40: 41: 43: 45: This project is funded by the EU lepingulised toimingud; projekti kulude abikõlblikkus; riiklikud kontrollisüsteemid; projektides osalevad asutused; olemus või projektid; ühise operatsioonisüsteemi programmi kestvus; dokumentide säilitamine. And implemented by a consortium led by MWH

12 What is ‘Pra. G’? • Working tool • Describes procedures and related standard documents and contract templates to be used for ENPI CBC • Specificities of the Programme to be taken into account (e. g. Special Conditions to the contract , specific rules defined in the JOP) This project is funded by the EU And implemented by a consortium led by MWH

13 Mis on ‘Pra. G’? • Tööriist • Kirjeldab protseduure, seonduvaid standartdokumente ja lepingu näidiseid, mida kasutada ENPI CBC programmis • Eripärad millega programmis tuleb arvestada (nt. lepingu eritingimused, määratletud eeskirjad ühises operatsioonisüsteemi programmis) This project is funded by the EU And implemented by a consortium led by MWH

14 Contents of Pra. G: General annexes as well as a specific set of annexes regarding grants This project is funded by the EU And implemented by a consortium led by MWH

15 Pra. Gi sisukord: Üldised lisad, samuti konreetsed lisad toetuste kohta This project is funded by the EU And implemented by a consortium led by MWH

16 PRAG-Chapter 6 GRANTS 6. 2. 3 Eligibility criteria Rule of nationality; exceptions to the rule of nationality; grounds for exclusion; 6. 2. 5 Transparency 6. 2. 6 Equal treatment 6. 2. 7 Non-cumulation 6. 2. 8 Non retroactivity 6. 2. 9 Co-financing 6. 2. 10 Non profit 6. 7 Modifying grant contracts 6. 8 Procurement by grant beneficiaries This project is funded by the EU And implemented by a consortium led by MWH

17 PRAG-Peatükk 6 Toetused 6. 2. 3 Abikõlblikkuse kriteerium Päritolumaa reegel; erandid päritolumaa reeglile; välistamise põhjused; 6. 2. 5 Läbipaistvus 6. 2. 6 Võrne kohtlemine 6. 2. 7 mitte kumulatsioon 6. 2. 8 mitte tagasiulatuva jõuga 6. 2. 9 kaasfinantseering 6. 2. 10 Mitte kasumit teeniv 6. 7 Toetuslepingu muutmine 6. 8 Toetusesaajate hanked This project is funded by the EU And implemented by a consortium led by MWH

18 Lead partner’s responsibilities Ø lays down the arrangements for its relations with the Partners participating in the Action in an agreement (Partnership Agreement) comprising, inter alia, provisions guaranteeing the sound financial management of the funds allocated to the Action, including the arrangements for recovering amounts unduly paid Ø ensures the implementation of the entire Action; Ø responsible for transferring the ENPI contribution to the Partners participating in the Action. Ø responsible for the verification of project’s expenditures by an approved auditor in accordance with PRAG and submission of requests for payment to the Joint Technical Secretariat on the basis of the Grant Contract; Ø ensures that the expenditure presented by the Partners participating in the Action has been paid for the purpose of implementing the Action and corresponds to the activities agreed between the Partners participating in the Action; This project is funded by the EU And implemented by a consortium led by MWH

19 Juhtpartneri kohustused Ø kehtestatakse Parnerite vaheline kokkulepe, millega reguleeritakse lepingu tegevused (Partnerlusleping), tagamaks projektile eraldatud vahendite usaldusväärne finantsjuhtimine, kaasaarvatud sätted põhjendamatult makstud summade tagasinõudmiseks Ø tagab kogu tegevuskava rakendamise; Ø vastutab ENPI toetuse ülekannete teostamiseks. eest Partneritele nende tegevuste Ø tagab tunnustatud audiitori poolt projekti kulude kontrolli vastavalt PRAG juhistele ja esitab maksetaotluse ühisele tehnilisele sekretariaadile võttes aluseks toetuslepingu; Ø tagab, et kulutused, mis on tehtud partnerite poolt on tasutud eesmärgiga viia tegevused ellu vastavalt partneritevahelises kokkuleppes reguleeritud tegevuskavale; This project is funded by the EU And implemented by a consortium led by MWH

20 Partnership Agreement 1. Compliance with Programme legal basis 2. Full name and address of the Beneficiary and its legal status; 3. Full name and addresses of each Partner 4. Description of partners’ role in the project (Beneficiary or Partner) 5. Subject of the Partnership Agreement 6. Duration of the Partnership Agreement 7. Responsibilities of the Beneficiary and other partners; 8. Rights and obligations; 9. Method of the decision making and communication in partnership 10. Division of tasks between the Partners in accordance with the project’s schedule; 11. Description of the cooperation with external entities This project is funded by the EU 12. Budget and Payments 13. Reporting and monitoring responsibilities; 14. Recovery of funds; 15. Financial Control and Audit; 16. Information and Promotion; 17. Assignment, legal succession (including intellectual property, etc); 18. Revenue generation; 19. Non-fulfilment of obligations, delay, withdrawal; 20. Modifications and termination of the agreement; 21. Dispute Resolution; 22. Applicable law 23. Others And implemented by a consortium led by MWH

21 Parnerlusleping 1. Kooskõla Programmi õigusliku alusega; 2. Toetusesaaja täisnimi, aadress ja juriidiline staatus; 3. Partnerite täisnimed ja aadressid ; 4. Partnerite ülesannete kirjeldus projektis (toetusesaaja või partner); 5. Partnerluslepingu objekt; 6. Partnerluslepingu kestvus; 7. Toetusesaaja ja partnerite kohustused; 8. Õigused ja kohustused; 9. Otsuste tegemine ja teabevahetus partnerite vahel; 10. Ülesannete jagamine partnerite vahel vastavalt projekti ajakavale; 11. Koostöö kirjeldus projekti väliste isikutega; This project is funded by the EU 12. Eelarve ja maksed; 13. Aruandluse ja kontrolli kohustused; 14. Vahendite tagsinõudmine; 15. Finantskontroll ja audit; 16. Teavitamine ja edendamine; 17. Üleandmine, õigusjärglus (kaasaarvatud intellektuaalne omand jne); 18. Tulude teke; 19. Kohustuste mittetäitmine, hilinemine, tühistamine; 20. Muudatused ja lepingu lõpetamine; 21. Vaidluste lahendamine; 22. Kohaldatavad seadused 23. Muud küsimused And implemented by a consortium led by MWH

Your contract outline (1) • Special conditions – Article 1 – Purpose – Article 2 - Implementation period of the Action – Article 3 - Financing the Action – Article 4 - Narrative and financial reporting and payment arrangements – Article 5 - Contact addresses – Article 6 – Annexes – Article 7 - Other specific conditions applying to the Action This project is funded by the EU And implemented by a consortium led by MWH

Lepingu ülevaade (1) • Eritingimused – Artikkel 1 – Eesmärk – Artikkel 2 – Rakendamise periood ja tegevuskava – Artikkel 3 – Finantseerimise tegevuskava – Artikkel 4 – Tegevusaruanne ja finantsaruannne ning maksetingimused – Artikkel 5 – Kontakt aadressid – Artikkel 6 – Lisad – Artikkel 7 – Muud eritingimused, mida kohaldatakse projektis This project is funded by the EU And implemented by a consortium led by MWH

Your contract outline (2) • Annexes: – Annex I: Grant Application Form – Annex II: General Conditions applicable to European Community-financed grant contracts for external Actions – Annex III: Budget for the Action – Annex IV: Contract-award procedures … This project is funded by the EU And implemented by a consortium led by MWH

Lepingu ülevaade (2) • Lisad: – Lisa I: Toetuse taotlemise vorm – Lisa II: Euroopa Ühenduses kohaldatavad üldised rahastuse tingimused välistegevuseks – Lisa III: Tegevuste eelarve – Lisa IV: Lepingu sõlmimise protseduur This project is funded by the EU And implemented by a consortium led by MWH

Your contract outline (3) … – Annex V: Standard request for payment and financial identification form – Annex VI: Model narrative and financial report – Annex VII: Model report of factual findings and terms of reference for an expenditure verification of an EC financed grant contract for external actions – Annex VIII: Model financial guarantee This project is funded by the EU And implemented by a consortium led by MWH

Lepingu ülevaade (3) … – Lisa V: Maksetaotluse ja pangaandmete näidisvorm – Lisa VI: Tegevusearuande ja finantsaruande näidis – Lisa VII: Näidisaruanne faktiliste tähelepanekute kohta ja metoodika kulude kontrollimiseks EL rahastatud toetuslepingutele välistegevuses – Lisa VIII: Näidis finantsgarantii This project is funded by the EU And implemented by a consortium led by MWH

What comes first? • The provisions of the Special Conditions take precedence over ALL the Annexes: check art. 7 for additions/derogations! • Annex II (General Conditions applicable to European Community-financed grant contracts for external Actions) takes precedence over the other annexes Read first those 2 documents carefully! This project is funded by the EU And implemented by a consortium led by MWH

Mida jälgida? • Eritingimused on ülimuslikud teiste lisade suhtes: kontrolli art. 7 täiendused/erandid! • Lisa II (Euroopa Ühenduses kohaldatavad üldised rahastuse tingimused välistegevuseks) on ülimuslik teiste lisade suhtes Loe hoolikalt neid kahte dokumenti! This project is funded by the EU And implemented by a consortium led by MWH