“MED PROGRAMME”

ZEROCO(2)

ZERO EMISSION COMMUNITIES 

FINANCIAL MANAGEMENT SYSTEM  

KICK OFF MEETING

JUNE 17° 18° 2010 

First Level ControlWhen will be performed?

Checks to be performed each time before submitting a payment claim in accordance with:

Article 16 of Regulation 1080/2006 Article 13 of Regulation 1828/2006

What will be verified?

The reality of the declared expenditure The delivery of the products and services co-financed 

(as described in the approved Application Form)  The soundness of the declared expenditure The compliance of such expenditure with Programme, 

Community and national rules 

First Level Control

Why it will be performed? Aims at checking the legality and the regularity of the 

expenditures declared by each partner

What will be controlled? Covers 100% of all declared expenses

Which kind of control will be performed? Administrative verifications.

On-the-spot checks are recommended at least once during the project lifetime 

National control systems Each Member State (MS):

Sets up a First Level Control system

Determines the selection mode for controllers

Each partner must refer to the control system of the Member State where it is located 

Please refer to the information provided by the national bodies for more details about the procedure

Spain1. Administration that has an independent control unit for

European programmes System must be authorized by the Ministry of Economy and

Finance

2. Partners must propose an independent external controller registered in the Spanish official register of auditors

Selection through public procurement Ministry of Economy must validate the selection

In both cases, certifications must be validated by the Ministry of Economy

Only costs related to external controllers are eligible

Greece The responsible body supported by controllers 

recruited for this purpose

Partners should request to be allocated a controller prior to the submission of their application No need to await the allocation to submit the proposal Once allocated, a contract will be signed by the contracting parties

Certifications to be signed by the national Authority 

Costs paid by the partner and eligible

Italy

1. Public bodies Internal control office Separation of functions provided and knowledge of English/French Cost supported by the public body

2. Private bodies (or public bodies not opting out for the internal control office)

Selection through public procurement  Controllers registered either in the “Albo dei Dottori Commercialisti e degli 

Esperti Contabili” or in the “Registro dei Revisori Contabili” Honorability, professionalism, independence and knowledge of 

English/French Costs paid by the partner and eligible

Choice of controller in both cases to be validated by the multilevel Commission State-Regions 

Portugal External controller

Selection through public procurement

Eligible costs

Choice to be validated within 3 months after approval of the project

Accounting authority Familiar with Community regulations Portuguese and English Complete certification within a month following the reception 

of documents

Validations issued by the controller must be confirmed by the Instituto Financeiro par o Desenvolvimento Regional (IFDR)

Expenditure reporting procedure

Step 1

The partners collect the invoices and the accounting files of the expenditure and

payments

Step 2

All partners must use  the PRESAGE CTE application to enter all activities  completed  and  expenditure  made  in  the  relevant period.  

The Lead Partner controls  that expenses are coherent with the initial distribution per activity and per budgetary heading

The Lead Partner ensures that the expenditure presented by the beneficiaries participating in the operation has been incurred for the purpose of implementing the operation and corresponds to the activities agreed between those beneficiaries

Step 3

Once the partner has entered in PREAGE tool all the activity and  financial  data  related  to  the  relevant  period,  it  must notify it to its Lead partner for validation on PRESAGE and to its First Level Controller

The  partner  sends  the  proof  of  payments  and  the  related documents and reports  (activity report and financial report) to the first level control according to the national procedure which has been defined (centralized or decentralized)

Step 4The first level control returns to the partner, within 3 months maximum  (art.16.2 of the Regulation CE 1080/2006) and after presentation of complete and correct documentation:

Validates the eligible expenditure, with indication of the validated amounts and the amounts possibly excluded

Generate a certificate of validation (from PRESAGE CTE)

In Spain and Portugal: certificate has to be sent to the national authority in order to get the final validation

Step 5

Once  the  confirmation  of  the  expenditures has  been  obtained,  the  partner  transmits  it to the Lead Partner together with the copy of related  forms  and  copy  of  the  proofs  of payment. 

Step 6 The Lead Partner collects and keeps all the certifications of expenses and the 

copy of supporting documents of its partners

It verifies that the expenditure presented by the beneficiaries participating in the operation has been validated by the controllers.

The  Lead  Partner  writes  a  payment  claim  containing  copies  of  the certifications  provided  by  the  partners  as  well  as  a  report  containing information on the activities corresponding to the amount of expenditures. It is sent  to the Managing Authority accompanied by a progress report

If  a  partner  can  not  transmit  to  the  Lead  Partner  its  confirmation  of  the expenditures  in due time,  it should transmit  it within the following progress report

Step 7 The Managing Authority verifies that payment claims 

correspond to the activities of the project specified in the  Subsidy  Contract  signed  between  the  Lead Partner and the Managing Authority

The  Managing  Authority  transmits  a “recommendation  for  payment”  to  the  Certifying Authority within 15 working days from the reception of  the  payment  claim.  Any  problem  concerning  the payment claim can postpone the deadline.

Step 8

The Certifying Authority controls the recommendation for payment and proceeds as soon as possible to the payment to the Lead Partner if the recommendation for payment is complete.

Step 9

From the reception of the funds, the Lead Partner must pay its partners within a period of 1 month maximum. The  Lead  Partner  transmits  to  the  JTS  (and  to  the relevant  National  Contact  Point,  and/or  national controllers  or  approbation  bodies)  the  detail  of  these payments. The Lead Partner must justify in the progress report that all  the payments of the former period have carried  out.  If  not,  the  progress  report  cannot  be approved.

Financial Reporting Period

ERDF € Total Eligible €

Starting report not related to payment 31st August 2010

I period of implementation

from 1st June 2010 to 31st August 2009 52.500,00 70.000,00 31st October 2010

II period of implementation

from 1stSeptember 2010 to 28thFebruary 2011 300.000,00 400.000,00 30th April 2011

III period of implementation

from 1st March 2011 to 31st August 2011 412.500,00 550.000,00 31st October 2011

IV period of implementation

from 1st September 2011 to 28th February 2012 487.500,00 650.000,00 30th April 2012

V period of implementation

from 1st March 2012 to 31st May 2012 151.060,73 201.414,31 31st July 2012

Final Report 31st October 2012

Payment claim (estimated)Progress report Time Frame Deadline for submission

of the report to the JTS

Threshold for Partner I° Reporting Period

Partner ERDF € Total Eligible

€ of the period

Total certified

Budget at the beginning of the period

Budget at the end of the

period Deadline for submission

to LP

Massa Carrara 6.750,00 9.000,00 9.000,00 339.640,00 330.640,00 30st September 2010

Kyoto Club 3.000,00 4.000,00 4.000,00 142.350,00 138.350,00 30st September 2010

Legambiente 26.250,00 35.000,00 35.000,00 282.597,00 247.597,00 30st September 2010

ANETKY 2.250,00 3.000,00 3.000,00 257.280,00 254.280,00 30st September 2010

CRES 4.500,00 6.000,00 6.000,00 186.410,00 180.410,00 30st September 2010

l’Alcúdia 2.250,00 3.000,00 3.000,00 171.880,00 168.880,00 30st September 2010

AER 4.500,00 6.000,00 6.000,00 156.280,00 150.280,00 30st September 2010

CIMAA 1.500,00 2.000,00 2.000,00 224.977,30 222.977,30 30st September 2010

AREANATejo 3.000,00 4.000,00 4.000,00 110.000,00 106.000,00 30st September 2010

Total 54.000,00 72.000,00 72.000,00 1.871.414,30 1.799.414,30 30st September 2010

I period of implementation - from 1st June 2010 to 31st August 2009

Threshold for Partner II° Reporting Period

Partner ERDF € Total Eligible

€ of the period

Total certified

Budget at the beginning of the period

Budget at the end of the

period Deadline for submission

to LP

Massa Carrara 37.500,00 50.000,00 59.000,00 330.640,00 280.640,00 31th March 2011

Kyoto Club 30.000,00 40.000,00 44.000,00 138.350,00 98.350,00 31th March 2011

Legambiente 52.500,00 70.000,00 105.000,00 247.597,00 177.597,00 31th March 2011

ANETKY 11.250,00 15.000,00 18.000,00 254.280,00 239.280,00 31th March 2011

CRES 52.500,00 70.000,00 76.000,00 180.410,00 110.410,00 31th March 2011

l’Alcúdia 11.250,00 15.000,00 18.000,00 168.880,00 153.880,00 31th March 2011

AER 52.500,00 70.000,00 76.000,00 150.280,00 80.280,00 31th March 2011

CIMAA 7.500,00 10.000,00 12.000,00 222.977,30 212.977,30 31th March 2011

AREANATejo 37.500,00 50.000,00 54.000,00 106.000,00 56.000,00 31th March 2011

Total 292.500,00 390.000,00 462.000,00 1.799.414,30 1.409.414,30 31th March 2011

II period of implementation - from 1st September 2010 to 28th February 2011

Threshold for Partner III° Reporting Period

Partner ERDF € Total Eligible

€ of the period

Total certified

Budget at the beginning of the period

Budget at the end of the

period Deadline for submission

to LP

Massa Carrara 82.500,00 110.000,00 169.000,00 280.640,00 170.640,00 30st September 2011

Kyoto Club 33.750,00 45.000,00 89.000,00 98.350,00 53.350,00 30st September 2011

Legambiente 60.000,00 80.000,00 185.000,00 177.597,00 97.597,00 30st September 2011

ANETKY 67.500,00 90.000,00 108.000,00 239.280,00 149.280,00 30st September 2011

CRES 30.000,00 40.000,00 116.000,00 110.410,00 70.410,00 30st September 2011

l’Alcúdia 45.000,00 60.000,00 78.000,00 153.880,00 93.880,00 30st September 2011

AER 22.500,00 30.000,00 106.000,00 80.280,00 50.280,00 30st September 2011

CIMAA 63.750,00 85.000,00 97.000,00 212.977,30 127.977,30 30st September 2011

AREANATejo 18.750,00 25.000,00 79.000,00 56.000,00 31.000,00 30st September 2011

Total 423.750,00 565.000,00 1.027.000,00 1.409.414,30 844.414,30 30st September 2011

III period of implementation - from 1st March 2011 to 31st August 2011

Threshold for Partner IV° Reporting Period

Partner ERDF € Total Eligible

€ of the period

Total certified

Budget at the beginning of the period

Budget at the end of the

period Deadline for submission

to LP

Massa Carrara 97.500,00 130.000,00 299.000,00 170.640,00 40.640,00 31th March 2012

Kyoto Club 33.750,00 45.000,00 134.000,00 53.350,00 8.350,00 31th March 2012

Legambiente 60.000,00 80.000,00 265.000,00 97.597,00 17.597,00 31th March 2012

ANETKY 82.500,00 110.000,00 218.000,00 149.280,00 39.280,00 31th March 2012

CRES 37.500,00 50.000,00 166.000,00 70.410,00 20.410,00 31th March 2012

l’Alcúdia 60.000,00 80.000,00 158.000,00 93.880,00 13.880,00 31th March 2012

AER 22.500,00 30.000,00 136.000,00 50.280,00 20.280,00 31th March 2012

CIMAA 78.750,00 105.000,00 202.000,00 127.977,30 22.977,30 31th March 2012

AREANATejo 18.750,00 25.000,00 104.000,00 31.000,00 6.000,00 31th March 2012

Total 491.250,00 655.000,00 1.682.000,00 844.414,30 189.414,30 31th March 2012

IV period of implementation - from 1st September 2011 to 28th February 2012

Threshold for Partner V° Reporting Period

Partner ERDF € Total Eligible

€ of the period

Total certified

Budget at the beginning of the period

Budget at the end of the

period Deadline for submission

to LP

Massa Carrara 30.480,00 40.640,00 339.640,00 40.640,00 0,00 30st June 2012

Kyoto Club 6.262,50 8.350,00 142.350,00 8.350,00 0,00 30st June 2012

Legambiente 13.197,75 17.597,00 282.597,00 17.597,00 0,00 30st June 2012

ANETKY 29.460,00 39.280,00 257.280,00 39.280,00 0,00 30st June 2012

CRES 15.307,50 20.410,00 186.410,00 20.410,00 0,00 30st June 2012

l’Alcúdia 10.410,00 13.880,00 171.880,00 13.880,00 0,00 30st June 2012

AER 15.210,00 20.280,00 156.280,00 20.280,00 0,00 30st June 2012

CIMAA 17.232,98 22.977,30 224.977,30 22.977,30 0,00 30st June 2012

AREANATejo 4.500,00 6.000,00 110.000,00 6.000,00 0,00 30st June 2012

Total 142.060,73 189.414,30 1.871.414,30 189.414,30 0,00 30st June 2012

V period of implementation - from 1st March 2012 to 31st May 2012