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Projektfinanzen – Die Programmregeln
First Level Control Seminar Bremen | 21 November 2017 Dana Hennings, Václav Kaplan, Managing Authority/Joint Secretariat
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Content
FLC Seminar, Bremen | 21 November 2017 3
1. Hierarchy of rules
2. General eligibility rules
3. Budget lines
4. Activities outside the EU & Programme area
5. State aid
6. Project changes
7. Final remarks
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Hierarchy of rules
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5 Hierarchy of rules (Article 18(3) of Regulation (EU) No 1299/2013)
Programme Manual
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General eligibility rules
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General principles
FLC Seminar, Bremen | 21 November 2017 7
• All costs must belong to a project partner NO sub-partners NO COST SHARING
• All cost must follow the real costs principle (exceptions: unpaid voluntary work, simplified cost options, depreciation)
• Reimbursement principle NO advance payment for ERDF & Norwegian funds
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Eligibility periods
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• Contracting phase (min. 3 months) project costs
• Implementation phase (max. 36 months) fully eligible
• Closure phase (3 months) limited eligibility
• Post-project phase no costs eligible
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Use of Euro and exchange rate
FLC Seminar, Bremen | 21 November 2017 9
• Progress report: All expenditure in EUR
• Partner reports:
EUR = National currency EUR ≠ National currency
Entire report in EUR For entire report: Exchange rate published by EC of month of partner report submission to FLC
ADDITIONAL SLIDE
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Budget lines
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Budget lines P
roje
ct
bu
dge
t BL1 - Staff
BL2 - Office & administration
BL3 - Travel & Accommodation
BL4 - External expertise & services
BL5 - Equipment
(BL6 - Infrastructure & works)
(BL7 – Project specific activities)
FLC Seminar, Bremen | 21 November 2017 11
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Budget lines
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FLC Seminar, Bremen | 21 November 2017
1. Full-time and part-time staff
2. Unpaid voluntary work
13
BL1 - Staff: Types
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Employed by partner organisation
Formally engaged in project activities
100% of the employee‘s
working time is spend for project
work
< 100% of the employee‘s
working time is spend for project
work
Full time Part-time
BL1 - Staff: Full-time and part-time
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FLC Seminar, Bremen | 21 November 2017
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 Part-time
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Full time Part-time
Employment document
Job description
Documentation of gross employment costs
Payment proof
Staff costs tool
+ method specific documents
BL1 - Staff: Documentation
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Fixed percentage of time worked per month
Percentage fixed in employment document in advance
No timesheet needed
Simple calculation
Over- or undercompensation possible
BL1 - Staff: Calculation options
Part-time
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Calculated with a yearly hourly rate
Annual gross employment costs of previous 12 months divided by 1,720 hours
Only need to calculate it once
Over- or undercompensation possible
Timesheet needed
BL1 - Staff: Calculation options
Part-time
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Calculated with a monthly hourly rate
Monthly gross employment costs of actual month divided by monthly working time set in employment contract
Timesheet needed
Closest, but not equal to real costs
Vacation and sick leave are not covered
BL1 - Staff: Calculation options
Part-time
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Calculated with a contracted hourly rate
Hourly rate set in the employment contract multiplied with actual working hours
Can only be used by staff that is paid on hourly rate basis
Timesheet needed
Vacation and sick leave not covered
BL1 - Staff: Calculation options
Part-time
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Fixed % Annual hourly rate
Contracted hourly rate
Monthly hourly rate
Fixed working hours
Flexible working hours
Part-time
Do not mix the calculation methods!
BL1 - Staff: Calculation options
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FLC Seminar, Bremen | 21 November 2017
Documentation
• Signed agreement with voluntary worker
• Signed timesheets
• Staff cost tool
Calculation
• Hourly rate Max. hourly rate for equivalent work
• Limit per partner Unpaid voluntary work < Own contribution
• Other essential expenditure (e.g. travel costs, material) can be reported in other budget lines
BL1 - Staff: Unpaid voluntary work
22
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15%
flat rate of BL1 staff costs
Automatic calculation
Costs covered under BL2 cannot be reported under any other budget line!
BL2 - Office & administration
23
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Project employees
belongs to BL3
Travel (e.g. tickets, fuel, car mileage, toll, parking fees)
Accommodation
Daily allowances
If not covered by allowances:
• Meals (other than catering!)
• Visa
External experts/speakers/…
belongs to BL4
Travel and accommodation
Active role !
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BL3 - Travel & Accommodation
Every travel must be project related !!!
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Reporting documents
• Invoices or equivalent accounting documents of travel costs
• Payment proof
• Proof of reimbursement of costs to the employees where
employees made a direct payment for travel
25 FLC Seminar, Bremen | 21 November 2017
BL3 - Travel & Accommodation
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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
26
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• Office equipment • IT hardware & software • Furniture & fittings • Laboratory equipment • Machines & instruments • Tools or devices • Vehicles • Other
BL5 - Equipment
27
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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
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BL5 - Equipment
Investment equipment in the application
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BL5 - Equipment
Investment equipment in the application
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• 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
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• 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
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• Only available for projects that applied before submission of application
(BL7 – Project specific activities)
ADDITIONAL SLIDE
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Activities outside the EU & Programme area
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Activities outside the EU & Programme area
FLC Seminar, Bremen | 21 November 2017
Do I need prior approval by MA/JS?
• Programme area & EU NO
• Other countries YES
35
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State aid
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State aid
FLC Seminar, Bremen | 21 November 2017 37
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)
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State aid
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What kind of State aid is granted?
• 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
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Example: Entire budget is State aid relevant 39
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State aid
FLC Seminar, Bremen | 21 November 2017 40
What kind of State aid is granted?
• Project partners with State aid relevant investments
Because: advantage over competitors through lower investment costs
Budget lines 5 and 6 affected
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Example: State aid relevant investments in BL6 41
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Example: Only part of the budget is State aid relevant 42
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Example: Group of activity marked as State aid relevant 43
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State aid
FLC Seminar, Bremen | 21 November 2017 44
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)
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Layout of de minimis declaration and award letter 45
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State aid
FLC Seminar, Bremen | 21 November 2017 46
What has to be observed?
• Follow the requirements included in:
GBER declaration (e.g. general and specific conditions)
ADDITIONAL SLIDE
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Layout of GBER declaration and GBER and SME declaration 47
ADDITIONAL SLIDE
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State aid
FLC Seminar, Bremen | 21 November 2017 48
What has to be observed?
• Accounting: Carefully separate State aid expenditure
Note! Revenues not deducted
• Reporting: Provide details on State aid relevant activities
• State aid budget cannot be exceeded
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State aid
FLC Seminar, Bremen | 21 November 2017 49
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
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Extract from first level control report and checklist for the LP FLC
First level control report and checklist/LP
50
ADDITIONAL SLIDE
XXXXX
XXXXX
XXXXX
XXXXX
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State aid
FLC Seminar, Bremen | 21 November 2017 51
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
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Project changes
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Project changes
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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!
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Project changes: Budget flexibility
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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
xib
ility
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300,000 200,000 50,000 (45,000) 5,000
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Project changes
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Major changes: prior approval
• Partner drop-out
• Change of legal status, name, etc.
• Inclusion of reserved partners
• Budget reallocation
• Workplan changes
• Project prolongation
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Restrictions
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• 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
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Final remarks …
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Please also consider…
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• Retention period
~ 4 years after final payment (exact date from MA/JS )
Stricter rules for State aid
• Originals or in versions “in conformity with the original on commonly accepted data carriers”
• Durability & ownership of (investment) outputs
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Projektfinanzen – Die Programmregeln
Dana Hennings & Václav Kaplan
Finance Officer
Managing Authority/Joint Secretariat
Phone +49/381 45 484 5280 & -90
e-mail: [email protected]
www.interreg-baltic.eu
Interreg Baltic Sea Region believes
in an integrated and prosperous Europe for all