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EUROPEAN UNIONGreece-ItalyEuropean Regional Development Fund
Eligibility of expenditures: focus on the Italian beneficiaries
RegulatoryframeworkEUROPEAN UNION
Greece-ItalyEuropean Regional Development Fund
EUlegislation:• Reg.EU1303/2013layingdowncommonprovisionsonESIfunds• Reg.EU1301/2013ontheEuropeanRegionalDevelopmentFund• Reg.EU1299/2013ontheEuropeanterritorialcooperationgoal• RegEU481/2014oneligibilityofexpenditureforETCprogrammesItalianlegislation:• Presidential Decree no. 22 of 5 February 2018 setting out the rules
regardingtheeligibilityoftheexpenditurecategoriesthatareco-fundedbythe2014-2020StructuralFunds
• Lawn.136of13August2010onTraceabilityoffinancialflowsSpecificRegulatoryFramework:
• Publicprocurements• Stateaid• Environmentalrules• Nondiscriminationandequalopportunities• Programme, Call for proposals, Programme and Project manual,Guidanceonmanagementverification,etc.
GeneralRulesofEligibilityEUROPEAN UNION
Greece-ItalyEuropean Regional Development Fund
Expenditurehavetobepaidforandmadebybeneficiariesandtobe:• compliantwiththeconditionsandtheobjectivesofapprovedprojects• supported by invoices (or accounting documents of equivalent
probativevalue),bankextraits,etc.• recordedintheaccountingsystemofthebeneficiary• justified in the reportingdocumentsdetailing theconnectionbetween
the expenditure incurred and the related project activities/output/deliverables.
PeriodofEligibility=>between1January2014and31December2023.
ImplementationAreaofanOperation=>withintheareacoveredbytheProgrammeexceptdulyconditions(e.g.WP6activitiesordulyauthorizedbytheMA).
Expenditures=>receiptedwithintheclosingdateoftheprojectactivitiesandpaidby60days.Taxand social security charges=>paidwithin amaximumof 90daysafter the closing date of the project activities and in any case within 31December2023.
EUROPEAN UNIONGreece-ItalyEuropean Regional Development Fund
ReportingdocumentsLegaldocuments:
• work contract, service order/letter of award, authorization, contracts with servicesuppliers;• documentation proving compliance with tender procedures as per the respectivelegislation.
Expendituredocuments:
• monthly timesheets indicating the employee’s details, the activities and the hoursworkedontheproject;• boardingpass,tickets,agenda,listofpartecipants;• payroll copies, invoices or receipts in thenameof theBeneficiary, attesting to thepurchaseofagoodortheuseofaservice;• reports,studiesoranalysis,minutes.
Paymentdocuments:
• paymentordersreceiptedbythebank’scashierand/ortreasurer;• bank credit transfer or bank cheque (accompanied by a bank account statementprovingthischargewasmadeontheBeneficiary’sbankaccount).
All supportingdocuments shall bemade available by bothbeneficiaries andFLCsforathreeyearperiodfrom31Decemberfollowingthesubmissionoftheaccounts in which the final expenditure of the completed operation isincluded(Art.140ofReg.EUno1303/2013.
EUROPEAN UNIONGreece-ItalyEuropean Regional Development Fund
Prohibitionofcumulationoffunding
• Expenditure on a good/service for which the Beneficiary has alreadyreceived national and/or Community funding is not considered eligibleexpenditure;• Assuch,inordertorespecttheprohibitionofcumulationoffundingandtoavoiddoublefundingoftheexpenditure,allexpendituredocumentoriginalsmustbearthefollowingstampedinscription:
“ Spesa finanziata con i fondi del Programma Interreg V-A Grecia-Italia
2014-2020, Progetto (acronimo),Codice_______ per un importo pari a
€ _ _ _ _ _ _ _ p e r i odo d i r end i c on ta z i one _ _ _ _ _ _ _ _ _ _ _ _ _ da t a d i
rendicontazione_____________”.
“Expenditure financed with the funds of the “Interreg V-A Greece-Italy
Programme2014-2020,Project(acronym)________– Code______, forasumof
€ _ _ _ _ _ _ _ a c c o u n t i n g p e r i o d _ _ _ _ _ _ _ _ _ _ _ _ _ _ d a t e o f
accounting________________”.
EUROPEAN UNIONGreece-ItalyEuropean Regional Development Fund TheProjectIdentificationCode(CUP)
• ConcerningalltheItalianpartners, it ismandatorytoindicatethe ‘’CUP’’onalladministrativedocumentsandaccountingrecords,bothpaperandelectronic,whicharerelatedtotheproject,aswellasbeinginsertedinthedatabasesof thevarious electronic systems related topublic investmentprojects, a fixed label that identifies andaccompaniesaprojectofpublicfundingfromitsbirththroughallthephasesofitslife.
• For each project, there will be as many CUPs as there are Italianpartners.
• Therequestofthe‘’CUP’’istheresponsibilityofeachItalianpartner,whowillsubsequentlyreceiveasinglespecific‘’CUP’’thatisassociatedwiththepublicinvestment.
• It is important to distinguish between two cases according to thebeneficiary:
a) publicbodiesorbodies those governedbypublic law: thebody requeststhe‘’CUP’’;
b) privatebodies:itisPugliaregionthatrequeststhe‘’CUP’’.The ‘’CUP’’will have to correspond to thepartnerproject shareof funding
(ERDFquota+national/privatequota).
EUROPEAN UNIONGreece-ItalyEuropean Regional Development Fund
TheTenderIdentificationCode(CIG)
• TheCIG is to be requested by the Italian partners that intend to start up aprocedurefortheacquisitionofservicesandsupplieswithintheframeworkoftheprojectactivities.
• Itmustberequestedforallpubliccontracts, independentlyof theprocedureadoptedfortheselectionofthecontractorandindependentlyofthevalueofthe contract: therewillbeasmanyCIGsas thereareawardproceduresadoptedbyeachItalianpartner.
• Itmustbeobtainedbeforestartingupaprocedureanditmustbeindicatedinthepublicnotices, intheinvitationletteror intheofferrequest,anditmustalsobeindicatedonthemeansofpayment.
• Thecontractingbodyisrequiredtoinsertaspecialclauseintothecontractstobesigned,bywhichthecounterpartyundertakestheobligationtoensurethetraceability of the financial flows as per the cited law. Failure to do sowillrenderthecontractinvalid.
• ExemptfromhavingtorequesttheCIGarecontractsrelatedwith:a) works,servicesandsuppliesindirectadministration;b) awardstoin-housebodies;
c) awardsforcollaborationandprofessionalcontracts.
EUROPEAN UNIONGreece-ItalyEuropean Regional Development Fund
StaffcostcalculatedonarealcostbasisStaff costs may be entered into the accounts only if they wereforeseen by the operation itself, if explicitly indicated in theApplicationform:
• staffemployedonanopen-endedcontract;• staffemployedonafixedtermcontract;• staff employed for the specific project (excluding occasional and
professionalcollaborationcontractssubjecttoVAT);• scholarshipsand/orresearchallowances
The costsincludealldirectandindirectchargestobepaideitherbytheemployeeorbytheemployer:
• direct costs (i.e. salary-base with likelihood of more favourableadditionalremuneration,wageindexation,long-servicebonus);
• indirectcosts(i.e.sickleaves,holidays,extrarestdaysforcancelledpublicholidays,formidweekpublicholidays,extrarestdaysduetothe reduction of working hours, thirteenth or fourteenth monthpay,productivitybonus.
Reimbursableremunerationmustbeinproportionwiththehoursworkedintheproject,andmustbecalculatedonamonthlybasis.
EUROPEAN UNIONGreece-ItalyEuropean Regional Development Fund
Eligibleexpenditurecalculationmethod
GYR+DR+SC___________________
h/w
xh/person
GYR= grossyearly remuneration, includingwelfarecontributionsandwithholdingtaxestobepaidbytheworkerexcludingvariablecomponents(various indemnitiesestablishedbytheCollectiveAgreementortheworkcontract);DR = deferred remuneration (employee severance indemnity [TFR], thirteen andfourteen month pay, other forms of remuneration and bonuses foreseen by theNationalCollectiveAgreement;SC=socialandfiscalchargestobepaidbytheBeneficiary,andthatarenotincludedinthepayroll(i.e.nottobepaidbytheemployee);h/w=yearlyworkinghours(e.g.1.720hours);h/person=workinghoursdedicatedtotheproject.The Beneficiary must attach all necessary supporting documents toreconstructthecalculationmethodusedindeterminingthisamount.Eachbeneficiarymustformalizethenamesofthestaffinvolvedintheprojectby an administrative document as per the body’s normal procedures (i.e.serviceorder,deliberation).Itisalsonecessarytocompileamonthly“Timesheet”.
OPERATIONAL PROGRAMMEPROJECT TITLEBENEFICIARYPERSONNELTAXATION NOYEAR/MONTH
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31Total hours
0 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 00
0
The table is filled in at the end of each month. Monthly remuneration for each employee is certified by the head of the accounting office of the stakeholder.This is to certify that monthly salary of employee was ……………… and is inserted in the accounting system’s separate unit no.Full namePositionSignature
COMMENTS:
WP1:
WP2:
WP3:
WP4:
Total working hours per day
Total monthly payment
WP5:
WP6:
(INDIVIDUAL WORKING TIME SHEET
WORKING PACKAGE Activity
Working hour per dayHourly
rateRequested
amount
OPERATIONAL PROGRAMMEBENEFICIARYPERSONNELTAXATION NOYEAR/MONTH
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
Total hours per
project
Project 1 1 1 5 7 10 70
Project 2 0 0
Project 3 1 2 4 4 11 0
Project 4 2 2 2 6 0
Project 5 0 0
Project 6 0 0
1 0 1 0 5 0 0 0 0 1 2 0 4 4 0 0 0 0 0 0 0 0 0 2 2 2 0 0 0 0 0 24 0
0
The table is filled in at the end of each month. Monthly remuneration for each employee is certified by the head of the accounting office of the stakeholder.This is to certify that monthly salary of employee was ……………… and is inserted in the accounting system’s separate unit no.Full namePositionSignature
Comments:
Name and signature of Responsible Supervising Person
Total working hours per day
Total monthly payment
Name and signature of individual
PESRONNEL TIMESHEET
PROJECTSOPERATIONAL PROGRAMME
Working hours per day
Hourly rate
Requested amount
EUROPEAN UNIONGreece-ItalyEuropean Regional Development Fund
Thesimplifiedcostsoption• The eligible costs are calculated according to a predefined method
basedonoutputs,resultsorsomeothercosts.• The tracing of every euro of co-financed expenditure to individual
supportingdocumentsisnolongerrequired.• SimplifiedcostsalsocontributetomorecorrectuseoftheFunds(lower
errorrate).• Thoseinchargeofmanagementverificationsandauditswillnotverify
therealcostsunderlyingcategoriesofexpenditurecal-culatedbyaflatrate.
• The auditswill be carried out on the basis of the calculationmethodusedtosetthesimplifiedcostsandwillcheckthesupportingfinancialdocumentstoverifytheabsenceofdoubledeclarationofcoststhathavebeenpaidanddeclaredinadvance.
• Any eventual reduction of the amount verified for the categories ofeligible costs on which the flat rate is applied (i.e. in relation to theestimated budget or following a financial correction) will affectproportionally the amount accepted for the flat rate calculatedcategories.
EUROPEAN UNIONGreece-ItalyEuropean Regional Development Fund
Staffcostscalculatedon20%flatrateoption
• Each beneficiary will have to provide the rationale of the staff costsestimations in the Justification of the Budget document evenwhen theflat rate option is selected. The participation of the beneficiaries’ staffmustbelinkedtospecificprojectdeliverablesaccordingtotheirroleandexpertise.
• When the 20% flat rate option is applied, it has to be proved that theprojectbeneficiaryhasatleastonepermanentemployee(e.g.byprovidingaregistrationatthesocialinsuranceagencyorotherrelateddocuments)tobeappointedfortheproject;
• The flat rate is linked to the eligibility and verification of other directcosts.Shouldfinancialcorrectionsbenecessary(e.g.duetodeficienciesinprocurements) or in case of discounts in tenders leading to smallereligibledirectcostsonaprojectlevel,thebasisforcalculationoftheflatratewillreducecorrespondinglyandthiswillresultinaloweramountofstaffcoststhatcanbeverifiedandco-funded.
EUROPEAN UNIONGreece-ItalyEuropean Regional Development Fund
Travelandaccomodation• This category includes costs incurred on missions that are closely
related to theproject, bynaturalpersons comingunder the category“Staffcosts”.
• TheItalianpartnershavetorespecttheNationallawandtheirrulesforthetravelandaccomodation.
• If the Italian partner does not have rules for the travel andaccomodation they will respect the parameters of Puglia Region(DecretoPresidenteRegionePuglian°631/2011issuedontheBURPn°94of16/06/2011)
• Expenditureattributedona lump-sumsystemisnoteligibleandit isindispensable to justify the amounts entered into the accounts withdetaileddocumentationoftheexpenditureincurred.
• Themissiondurationmustbeinlinewithitsobjective(i.e.: fromthedaybeforetothedayaftertheevent/meetingtookplace).
• Projectmeetingsmusttakeplacewithinthecooperationarea;• Travelexpensesgoingbeyondthecooperationareaareeligibleonlyif
approvedbytheProgramme’sManagingAuthority.
EUROPEAN UNIONGreece-ItalyEuropean Regional Development Fund
VAT,chargesandothertaxes
• If a Beneficiary is in the position of recovering theVATpaid for theimplemented activity within the Project framework, the respectivecostsmustbeenteredintotheaccountsexcludingVAT;
• iftheBeneficiaryisnotinapositiontorecovertheVATpaid,thecostscanbeenteredintotheaccountsincludingVAT.
• Moreover, the Italian registration tax referring to an operation is aneligibleexpenditure.
• Anyothertaxandfiscal,social,orinsurancechargesforoperationsco-
financedbyStructuralFundsconstituteeligibleexpenditure,solongastheyarenotrecoverablebytheBeneficiary.
EUROPEAN UNIONGreece-ItalyEuropean Regional Development Fund
Inelegibleexpenditures
• Fines,penaltiesandexpensesforlegaldisputesandlitigation;• Thecostsofgifts,withtheexceptionofthosewithaunitvalueofno
more than 50 euros where they are linked to promotion,communication,advertisingorinformationactivities;
• Interest expense, with the exception of those relating to grantsawarded in the form of an interest subsidy or a transfer on theguaranteefee;
• Purchaseof landforapercentageofexpenditurehigherthanthatsetby article 69, paragraph 3, letter b) of Regulation (EU) no. 1303/2013valueaddedtaxifrecoverable
Giuseppe Gargano Project Officer Interreg V-A Greece-Italy Programme 2014-2020
Puglia Region Coordination of International
Policies – Territorial Cooperation Section
Lungomare Nazario Sauro 30/31 - 70121 Bari
Office (+39) 080 5406574
Mobile (+39) 329 372 2047
Thank you for your attention
EUROPEAN UNIONGreece-ItalyEuropean Regional Development Fund