2016.09.01 de flc seminar hh part 1 finalfirst level control seminar hamburg | 6 september 2016 dana...

Projektfinanzen – Die Programmregeln

First Level Control SeminarHamburg | 6 September 2016Dana Hennings, Václav Kaplan, Managing Authority/Joint Secretariat

Content

FLC Seminar, Hamburg | 6 September 20163

1. Hierarchy of rules2. General eligibility rules3. Budget lines4. Procurement5. State aid6. Project changes


Hierarchy of rules

5 Hierarchy of rules (Article 18(3) of Regulation (EU) No 1299/2013)

ProgrammeManual


General eligibility rules

General principles


• All costs must belong to a project partner NO sub‐partners NO COST SHARING

• All cost must follow the real costs principle(exceptions: in‐kind, simplified cost options & depreciation)

• Reimbursement principle NO advance payment

Eligibility periods


• Contracting phase (min. 2 months) project costs• Implementation phase (max. 36 months) fully eligible

• Closure phase (3 months) limited eligibility

• Post‐project phase no costs eligible

Use of Euro and exchange rate


• Progress report: All expenditure in EUR

• Partner reports:

EUR = National currency EUR ≠ Na onal currencyEntire report in EUR For entire report:

Exchange rate published by EC of month of partner report submission to FLC

ADDITIONAL SLIDE


Budget lines

Budget linesProject

budget

BL1 ‐ Staff

BL2 ‐ Office & administration

BL3 ‐ Travel & Accommodation

BL4 ‐ External expertise & services

BL5 ‐ Equipment

(BL6 ‐ Infrastructure & works)

(BL7 – Project specific activities)



Budget lines


1. Full‐time and part‐time staff

2. Unpaid voluntary work

13

BL1 ‐ Staff: Types


Full‐time and part‐time staff

• Employment contract (or equivalent)• Proper job description• Payslips (or equivalent)• Payment proof

14

BL1 ‐ Staff: Documentation


Full‐time and part‐time staff

• Gross employment costs Fixed in employment document or by law Non‐recoverable Examples: Salary Other costs directly linked to the salary

BL1 ‐ Staff: Eligible costs

15


Full time:• 100% to the project no timesheets

Part time:• Fixed percentage of time no timesheets• Flexible number of hours timesheets required

On a contracted hourly rate basis Calculated with a monthly hourly rate Calculated with a yearly hourly rate

BL1 ‐ Staff: Calculation options

16

Staff costs tool


Unpaid voluntary work

• Signed agreement• Signed timesheets• Limits to be observed

17

BL1 ‐ Staff: Documentation


Unpaid voluntary work

• Hourly rate Max. hourly rate for equivalent work

• Other essential expenditure (e.g. travel costs, material)

• Total reported: Max. own contribution of a project partner

BL1 ‐ Staff: Eligible costs

18

Staff costs toolTo be completed:


15%flat rate

of BL1 staff costs

Automatic calculation

BL2 ‐ Office & administration

19


• Travel costs (e.g. tickets, fuel, car mileage, toll, parking fees)

• Accommodation• Daily allowances

If not covered by allowances:• Meals (other than catering!)• Visa

Only for project staff (Guests, speakers, experts in BL4)



• Most economic way of transport

• Relevant for project activities

• Prior MA/JS approval for travels outside EU andProgramme area



Studies/surveys

Training/translations

Financial management

Legal/technical consultancy

IT systems & websites

Promotion, communication Travel of

externals

First level control

Basic courses

Services from other partner/own staff

Intellectual property rights

BL4 ‐ External expertise & services

22


• Office equipment• IT hardware & software• Furniture & fittings• Laboratory equipment• Machines & instruments• Tools or devices• Vehicles• Other

BL5 ‐ Equipment

23


1. Equipment which is part of an investment• Clear link to an investment output• Full costs eligible

2. Other equipment• Tools/devices to implement other project activities• Depreciation/rental/leasing costs for period of use

BL5 ‐ Equipment


• Only investment related costs Blocked if no investment outputs planned

• Full costs eligible

• Examples: Works for …site preparation, delivery, handling, installation, renovation

BL6 ‐ Infrastructure & works


• Application: Indicative specification of contracts (sections 6.1, 6.2 and 6.3)

• Partner reports & progress report: Expenditure for all contracts Overview of contracts above EU thresholds only

BL4, BL5 and BL6

• Documentation: Procurement Contracts and invoices

Proof of delivery Payment proof


• Only available for projects that applied before submission of application

(BL7 – Project specific activities)

ADDITIONAL SLIDE


Procurement

Procurement


• Relevant for all partners1. Partners subject to public procurement legislation2. Partners not subject to procurement legislation

• Same for all: Transparency Non‐discrimination Equal treatment

Update in Sep. `16!

no

no

no

yes

yes

yes

Follow the correct procedure!


No specific rule (or internal)

„Bid‐at‐three“ rule

EU‐wide tender

National provisions

Is the net value of the contract above EUR 5,000?

Is the net value of the contract above national thresholds?

Is the net value of the contract above EU thresholds?

Partners subject to public procurement legislation:



Special cases for partners subject to public procurement legislation:

• Use of existing framework contracts

• “In house” contracts

yes

no

yes

no

no

yes



No specific rule

(or internal)

„Bid‐at‐three“ rule

National law

Programme procedure

Is the net value of the contractabove EUR 5,000?

Is the net value of the contract above the EU or national thresholds?

Partners not subject to public procurement legislation:

Are there any applicable national rules or guidelines that regulate the spending of public funds?

Update in Sep. `16!

Procurement


When procuring avoid…

• Conflict of interest

• Contracting project partners

• Artificial splitting of contracts

• Cost sharing

33


State aid

State aid


What is State aid?

• Programme funds = public funds• Company receives benefit over competitors• In general: State aid is prohibited• BUT: State aid instruments allow exceptions

De minimis General Block Exemption Regulation (GBER)

State aid


What kind of State aid is granted in the first call?

• Project partners with State aid relevant activities Because: advantage over competitors through

first‐hand knowledge, new customers, new services or new products

Entire partner budget affected

Example: Entire budget is State aid relevant37

State aid


What kind of State aid is granted in the first call?

• Project partners with State aid relevant investments Because: advantage over competitors through lower

investment costs Budget lines 5 and 6 affected

Example: State aid relevant investments in BL639

Example: Only part of the budget is State aid relevant40

Example: Group of activity marked as State aid relevant41

State aid


What has to be observed?

• Follow the requirements included in:

Clarification form (e.g. open‐access principle)

De minimis declaration and award letter (e.g. max. de minimis available)

© PantherMed

iaStockagency/ Jiri Mou

cka

Layout of de minimis declaration and award letter43

State aid



• Follow the requirements included in:

GBER declaration (e.g. general and specific conditions)

ADDITIONAL SLIDE

Layout of GBER declaration and GBER and SME declaration45

ADDITIONAL SLIDE

State aid



• Accounting: Carefully separate State aid expenditure Note! Revenues not deducted

• Reporting: Provide details on State aid relevant activities

• State aid budget cannot be exceeded

© PantherMed

iaStockagency/ Jiri Mou

cka

State aid


What is the role of the first level controller?

• In general to check whether: State aid relevant activities in line with application form Other activities are not of economic nature State aid expenditure correct in accounting system and

report State aid budget of the project partner not exceeded

Extract from first level control report and checklist for the LP FLC

First level control report and checklist/LP

48

ADDITIONAL SLIDE

State aid


What is the role of the first level controller?

• In case of GBER to check whether: Specific conditions as laid down in the GBER declaration

complied with Project activities started after the application form was

submitted to the MA/JS

ADDITIONAL SLIDE


Project changes

Project changes


Minor changes: no prior approval

• Budget flexibility on project level Total budget lines can be exceeded 20% or EUR 40,000 to be observed

• Partner data change

• Always check with your lead partner!

Project changes: Budget flexibility


BL1 BL2(15%)

BL3 BL4 BL… Total

PP1 200,000

PPn 400,000

Total approved

300,000 (45,000) 200,000 50,000 5,000 600,000

Total reported

360,000(+60,000 = +20%)

(51,000)(+9,000 = +20%)

101,000 (‐109,000)

90,000(+ 40,000)

5,000 600,000

No fle

xibility

52

300,000 200,000 50,000(45,000) 5,000

Project changes


Major changes: prior approval

• Partner drop‐out• Change of legal status, name, etc.• Inclusion of reserved partners• Budget reallocation• Workplan changes• Project prolongation

53

Restrictions


• Minor changes, e.g. No changes in State aid relevant activities, outputs and/or

budgets No flexibility on partner budget No flexibility on unit price in BL7

• Major changes, e.g. State aid budget cannot be exceeded Only one pure budget reallocation

First Level Control und Second Level Audit

First Level Control SeminarHamburg | 6 September 2016Dana Hennings, Václav Kaplan, Managing Authority/Joint Secretariat

Audit and control


First level control

Managing Authority/Joint Secretariat

European

Commission

Second level audit

56

First level control


Step 1

Step 2

Selection and approbation of the controller

57

Control on partner level

Control on project level

PPn

FLC

PP2

FLC

PP1

FLC

LP

FLC

Further information


‐ http://www.interreg‐baltic.eu

58

First Level Control und Second Level Audit

Dana Hennings & Václav KaplanFinance Officer

Managing Authority/Joint SecretariatPhone +49/381 45 484 5280 & ‐90

e‐mail: name.surname@interreg‐baltic.euwww.interreg‐baltic.eu

Interreg Baltic Sea Region believes in an integrated and prosperous Europe for all

2016.09.01 de flc seminar hh part 1 finalfirst level control seminar hamburg | 6 september 2016 dana...

Documents