INTERREG IIIB PROGRAMME “ALPINE SPACE“

1. INTERREG IIIB PROGRAMME “ALPINE SPACE“ FORALPS kick-off meeting March 10th & 11th, 2005 Trento (I)

2. AGENDA CONTRACTUAL ARRANGEMENTS • Partnership Agreement • Subsidy Contract REPORTING OBLIGATIONS AND FINANCIAL CONTROL • Activity Report • Financial Report • I&P Report • First Level Control • Second Level Control

3. Contractual arrangements

4. Contractual arrangements European Commission Regulations Managing Authority/Paying Authority JTS

5. Regulations • 1260/1999: General Provisions • 1685/2000 in the version of No. 448/2004: Eligibility • 1159/2000: Information and Publicity • 438/2001: Management and Control Systems • 448/2001: Financial Corrections

6. Project Partner Contractual arrangements European Commission Regulations Managing Authority/Paying Authority Agreement JTS Partner State Lead Partner Partnership Agreement

7. Partnership Agreement • Contributions to the project • Obligations of Lead Partner and Project Partners • Responsibilities of Lead Partner and Project Partners • Request for Payments • Audit • Change/Loss of Partners

8. Project Partner Contractual arrangements European Commission Regulations Managing Authority/Paying Authority Agreement JTS Partner State Subsidy Contract Lead Partner Partnership Agreement

9. Subsidy Contract • Funding • Request for Payments • Changes in the project partnership • Obligations of Lead Partner • Audit rights • MA‘s right of withdrawal

10. Subcontract Subcontract Subcontractor Subcontractor Contractual arrangements European Commission Regulations Managing Authority/Paying Authority Agreement JTS Partner State Subsidy Contract Lead Partner Partnership Agreement Project Partner

11. Financial flows and reporting obligations MA/JTS

12. reportsincl. certifications of expenditure Project Partner Financial flows and reporting obligations European Commission Managing Authority/Paying Authority JTS progress reports (activity and financial report) Partner State Lead Partner 1st level control services, invoices payment =ERDF-funding = national funding Subcontractor

13. 2.: certifiesexpenditure 1st level control Project Partner Periodical and Final Progress Reports Managing Authority/Paying Authority 5.: JTS verifies the plausibility of the reported activities and expenditure 6.: MA checks and approves the progress report Joint Technical Secretariat/MA 4.: LP submits aggregated activity, financial and I&P report 7.: PA releases ERDF funds Lead Partner 3.: PPs submit activity and financial report 1.: LP and PP report expenditure

14. Documents to besubmitted • Activity,financial and I&P report (incl. certifications of expenditure) originals per post to MA per E-Mail to MA and JTS • One copy of eachpublicationproduced (brochures, leaflets, articles, CD-ROM) per post to the JTS

15. Some hints for reporting • Use the provided forms! Please do not change the lay out of the documents. • Check your subsidy contract for reporting obligations! • Be short and precise! • Refer to your approved application! • Don‘t hesitate to report problems, and failures (in time!)! • In case of doubt consult the manual, JTS, NCP or MA!

16. Information and Publicity

17. Why to implement I&P measures • To ensure greater transparency in the use of public funds. • To increase awareness of the joint action of the European Union in partnership with the Member States in supporting financially the project activities. • To inform on EU-funded project activities and disseminate results and best practices.

18. Implementing and reporting of I&P measures I&P measures Information events Publications Description in the I&P report Description in the I&P report and delivery I&P officer check Submission to MA/PA Recommendations to the LP

19. I&P officer check Congruency: • AF PR I&P Report • I&P Report supporting documents • I&P measures Reg.(EC)1159/2000

20. Hints for implementing I&P measures • If you don‘t use the Joint AS/EU logo, the regulation requests always the mention of the co-funding (through ERDF) to finance the project actions. • The presence of the EU logo is always mandatory when the national/local emblem is portrayed. • The languages used in the publication must be the ones related to the partnership; in any case use the principle of “target-tailored communication“ and “good sense“. • Indicate in the publication the contact references where to get information on the Programme.

21. Financial Control - First Level Control

22. The first level control Any expenditure related to a project will be certified by a responsible national authority or private institution authorised to do so. The certification of expenditure / the first level control shall confirm • the delivery of the products and services co-financed, • the reality and eligibility of expenditure claimed and • that national and community rules, especially Commission Regulation (EC) 1685/2000, have been respected.

23. The first level control in the single Member States • Austria:depending on the type of national co-funding different rules for first level control • France:the public authority that is responsible for the evaluation of the project carries out the first level control • Germany:depending on the type of national co-funding different rules for first level control • Italy: the first level control is carried out by an independent external auditor selected by the Italian Ministry of Infrastructures and Transport • Slovenia: the first level control is carried out by the Ministry of the Environment, Spatial Planning and Energy, depending on the type of national co-funding different rules for first level control

24. Implementation of the first level control Which documents have to be submitted? • Receipted invoices • accounting documents of equivalent probative value • What has to be checked? • 100% of the project costs indicated for the respective Project Partner in table 8.2 of the application form independent from the co-funding rate • What kind of expenditure is eligible? • Regulated by Commission Regulation (EC) No 1685/2000

25. Content of the first level control manual • Basic documents • Process of ERDF-Cofunding • First level control (certification of expenditure) • Description of the organisation of the first level control in the single member states • Implementation of the first level control • Which documents have to be submitted? • What has to be checked? • What kind of expenditure is eligible? • How to handle revenues? • What has to be done after finishing the control?

26. Some hints • For Austrian and German project participants a confirmation of the reliability of the first level control has to be provided (an agreement between the flc body and the responsible national authority) • Time management (coordination with the FLC body) is very important! • Cooperate with the FLC bodies!

27. Financial Control - Second Level Control

28. The second level control - Sample checks Art. 10 Commission Regulation (EC) No 438/2001: • Member States shall organise checks on operations on an appropriate sampling basis, designed in particular to • verify the effectiveness of the management and controlsystems in place • verify selectively, on the basis of risk analysis, expenditure declarations made at the various levels concerned. • The checks carried out before the winding-up of each assistance shall cover at least 5% of the total eligible expenditure and be based on a representative sample of the operations approved.

29. THANKS FOR YOUR KIND ATTENTION