Closure of Structural Funds and Cohesion Fund 2000-2006 interventions European Commission

1. 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

2. Experience of previous closures demonstrates the importance of anticipation and planning. • 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. Closure 2000 2006 Purpose of the presentation

3. Structural Funds: • 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 Cohesion Fund: • Set in the individual decisions • Cannot go beyond 31/12/2010 Closure 2000 2006 Next steps: Final date of eligibility of expenditure 31/12/08 30/04/09 31/12/10 Final date of eligibility or

4. Modification of SF programmes and CF projects: • before the final date of eligibility • 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 Closure 2000 2006 Next steps: Modification of SF programmes and PCs and of CF projects Final date of eligibility (FDE) SF: 31/12/08 or 30/04/09 CF: < 31/12/10 Modifications

5. Deadline for submission: • SF: 15 months after final date of eligibility of expenditure • 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 2000 2006 Next steps: Submission of closure documentsAvailability of supporting documents Closure docs (FDE + 15m/ +6m) SF: <31/03/10 or <31/07/10 CF: < 30/06/11 FDE Availability (3 yrs) Deadline for submission Closure

6. 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) Caution: - Annual implementation report 2007 required by 30 June 2008 - Annual implementation report 2008 as separate section of the final report Closure 2000 2006 Closure documents 30/06/08 FDE AIR 2007

7. Minimum requirements described in annex 1 to Structural Funds Closure Guidelines: • 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 Closure 2000 2006 Closure documents: Final report

8. In the form set out in annex II to Regulation (EC) No 438/2001: • 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. Closure 2000 2006 Closure documents: Final payment application

9. 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. • 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) Closure 2000 2006 Closure documents: Winding up declaration

10. SF: • Closure on the basis of available documents • Automatic decommitment • Financial corrections 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 Closure 2000 2006 Consequences of non-submission of closure documents

11. 15 months after the final date of eligibility (not by 31 December 2008) • based on the 3 closure documents • more time to send the claim BUT no additional time for final beneficiaries to spend money Closure 2000 2006 SF:Automatic decommitment 2006

12. 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 • 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 Closure 2000 2006 Recommen-dations

13. 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 Guidance documents

14. Seminar on closure 2000-2006 interventions 15 September 2008 in Brussels Closure 2000 2006 Information seminar

15. THANK YOU FOR YOUR ATTENTION!