“Neighborhood Social Planning and Development ” NEBSOC Kick - off meeting Thursday, 15 of May, 2014 Municipality of Patras, Greece Management and Reporting Procedures V. Tsigaras Head of Directorate of Planning, Organization and Informatics

Eligibility of Expenditures (1) Directly related to the project development or implementation planned in the approved project budget follow the “real cost” principle: actually incurred; paid by the project beneficiaries; documented - supported by original invoices or other accounting documents of equivalent value; Have been incurred in the eligible programme area Respect the public procurement rules In line with national and EU rules

Eligibility of Expenditures (2) Eligible Categories of Expenditure: Staff costs: Costs of Personnel executing tasks corresponding to the specific activities and deliverables of the project proposal Overheads: They need to be charged either on the basis of particular invoices or proportionally assigned according to a fair and duly justified assignment method. In practical terms, overheads may be assigned: Directly, on the basis of particular invoices, which, on a case-by-case basis, is consistent with the management of the project within the implementing body, or Indirectly, on a proportional basis, according to a fair and duly justified assignment method. For Staff: The costs of full or part time staff covered by fixed-term employment contracts, open-ended contracts or project contracts, specifying the nature of the offered work in relation to the co-financed project 2. The costs of permanent staff of a public body implementing a project if the performance of their duties is justified in the context of the project. The costs of regular staff for the beneficiary's usual activities, as well as payment of salaries from regular State budget, are not be eligible. Hiring of additional staff under a contract of any kind to meet the needs of the project shall be carried out in compliance to the applicable legislation and the general principles of the EC Treaty and, in particular, the principles of equal treatment, non-discrimination, gender equality and transparency.

Eligibility of Expenditures (3) Travel and Accommodation: This budget category includes all the expenses of the project’s beneficiary for the travel and accommodation costs of the personnel involved in the project with the condition that they are directly related to the activities of the project. External Expertise and Services: Costs paid on the basis of contracts and against invoices to external service providers, who are sub-contracted to carry out certain tasks of the project. For Staff: The costs of full or part time staff covered by fixed-term employment contracts, open-ended contracts or project contracts, specifying the nature of the offered work in relation to the co-financed project 2. The costs of permanent staff of a public body implementing a project if the performance of their duties is justified in the context of the project. The costs of regular staff for the beneficiary's usual activities, as well as payment of salaries from regular State budget, are not be eligible. Hiring of additional staff under a contract of any kind to meet the needs of the project shall be carried out in compliance to the applicable legislation and the general principles of the EC Treaty and, in particular, the principles of equal treatment, non-discrimination, gender equality and transparency.

Eligibility of Expenditures (4) Equipment: Costs for the purchasing of equipment with the condition that: Equipment is necessary for the project implementation and is foreseen in the approved AF; Suppliers should be selected according to the rules of the relevant National Public Procurement Law of the respective country Investments/Infrastructure: Expenditure for Investments / Infrastructure with the condition that the cross- border impact of the investment is demonstrated and the activity is approved in the application form. Other: Direct general costs that can be attributed specifically to the project.

Eligibility of Expenditures (5) Detailed information about the eligibility of expenditure per country is available in: Ministerial Decision for the Management and Control Systems of the European Territorial Cooperation Objective Operational Programmes, as in force (concerns Greek beneficiaries) Internal rules on the eligibility of expenditure for operations under the European Territorial Cooperation Programme “Greece – Italy 2007-2013”, as in force (regards Italian beneficiaries) Guidance on Management Verification

Reporting Procedures (1) The Lead Partner is responsible for the submission to the Joint Technical Secretariat (JTS) of progress reports on project implementation activities All project partners have to submit on time their input (financial & technical part) to the LP LP uses the official forms (Progress Reports), which are provided by the MA/JTS LP will still abide by the deadlines for submission of the reports even if there is missing information by Project Partners LP will add the missing information in the next reporting period, since provided by the PP All reports must be submitted in English

Reporting Procedures (2) The deadline for the submission of the Progress Report is 20 days from the end of the Reporting Period according to the following schedule:

Progress Report (1) PR Sections: General information Progress activity report Priority theme Indicators Financial report Publicity Consult the Project Manual in force for detailed guidelines on how to fill in the progress report

First Level Control (1) In order to verify the expenditure, the beneficiary must submit to the controller a folder containing the following supporting documents: 1. The approved Application Form 2. The Subsidy Contract 3. The Partnership Agreement 4. The Agreement to cooperate, where required 5. The regulatory framework of the beneficiary’s operation in force and the legislation the beneficiary follows for recruiting temporary staff or paying its staff additional remuneration 6. The Table of Expenditure of Annex III, filling in accordingly the white parts

First Level Control (2) 7. Supporting documents of the expenditure (as described in the Guidance for Management Verifications) 8. The necessary documents, as in the Programme Manual, for expenditure declared in a budget line that does not exist in the approved application form, where required 9. The necessary documents, as in the Programme Manual, for the use of the flexibility rule, where required. Documents 1- 5 are submitted only during the first request for expenditure verification. Further information regarding the first level control procedures and the supporting documents per budget lines is available in the Guidance on Management Verifications

No double funding of the declared expenditure The control aims to ensure that the declared expenditure is not funded or has not been funded by other national or community source, according to article 13 (2) EC Regulation 1828/2006. In order to verify that there is no double funding: the original documents issued shall bear a stamp with the acronym of the project, the programme and in case of shared expenditure the eligible amount. In case of depreciation cost, a copy of the invoice of the purchase and the accounting registration in the accounting books shall be provided the expenditure shall be registered in a separate, for the project, accounting unit the public contracts of the project shall mention the acronym and the Programme

What should the project stamp have on it? Project: Project Title / Project Acronym Contract no: I3.33.01 Programme: European Territorial Cooperation Programme “Greece – Italy” 2007-2013 Period: from ………. to …………… Payment claim number: ……….. Percentage of invoice amount to input to the project: ……….. The Programme is co-funded by the ERDF(75%) and by national funds (25%)

Payment and Cash Flows (1) Payment requests for project expenditure actually made will derive from the relevant reporting period progress reports consisting of an activities report and a financial report. The Joint Technical Secretariat receives and processes progress reports, together with the necessary supporting documents. The Managing Authority has the final responsibility of providing its consent to the Certifying Authority in order to enable the last to proceed with payments of claims requested by the Lead Partner. To provide a sound financial management, all Project Partners must have a dedicated interest-free bank account for the purpose of their project implementation.

Payment and Cash Flows (2) ERDF – 75% of Total Budget Following the approval of the progress reports, the Certifying Authority will transfer the European Union’s contribution to an interest-free bank account indicated by the Lead Partner in AF. Payments from the Certifying Authority to the Lead Partner will be made in Euro (€). The Lead Partner shall further transfer the respective European Union’s contribution to the PPs within one month of its receipt. The amounts will be paid according to the flow of funds from the European Commission. National Contribution For Greek Partners the national contribution (25%) will be granted through the Public Investments Programme. For the Italian Partners, in turn, the national contribution (25%) will be covered by the Rotation Fund (Fondo di Rotazione).

Project Modifications (1) Two main categories of project changes Project modifications are changes to the project plan which need special approval by the Managing Authority or Joint Steering Committee, Administrative Information includes changes of contact details and other data of minor significance. Changing the bank account must be stated in progress reports. The Lead Partner must address the JTS (in accordance with the requirements set out in article 8 of the subsidy contract) any requests for modification of the project. The request for modification must be duly justified

Project Modifications (2) a. Modifications approved directly by the Managing Authority with the authorization of the Monitoring Committee: Reallocation between the respective budget categories or between actions for amounts up to 20% of the total budget of the project. The percentage of the requests for amount reallocations will be calculated cumulatively upon previous modification requests Small changes to the project’s implementation. The above mentioned changes will be permitted provided that they are fully justified and do not affect the objectives, results and indicators of the project (i.e.number of outputs). Any relevant claim must be sent to the JTS no later than 40 days prior to the date on which the proposed modification is requested to become effective

Project Modifications (3) B. Modifications approved by the MonitoringCommittee Reallocation between the respective budget categories or between actions for amounts greater than 20% of the total budget of the project. The percentage of the requests for amount reallocations will be calculated cumulatively upon previous modification requests. Budget reallocation between Budget categories or between actions, of over 20% of the total budget may occur only if the requested change does not alter the minimum requirements, nor the planned action, nor the outputs and results, and does not endanger the general project principle of cooperation. It is crucial for a project to keep constant those categories that are of crucial importance for the project implementation and the partners’ cooperation. Reallocation of budget resources between partners. Requests to extend the overall duration of the project.

Project Modifications (4) Significant changes to the nature of the project and in particular to the objectives and the expected results, is in principle, not allowed. Modification to the composition of the partnership. Any other significant and dully justified changes related to the life-cycle of the project or the partnership. In last two abovementioned cases, concerning change / withdrawing of partnership, the withdrawing partner should return any funds received to the Lead Partner or to the bank account specified by the Joint Technical Secretariat. Any relevant claim must be sent to the JTS not later than 60 days prior to the date on which the proposed modification is requested to become effective.

Article 7: Organizational Structure of the Partnership According to Article 7 of the Partnership Agreement: 7.1 For the successful management of the partnership and completion of the project, a Steering Committee (SC) will be set up. The Steering Committee: will be responsible for monitoring the implementation of the project will be responsible for the decision making during the project will be chaired by the Lead Partner and report to the JTS/MA shall include members of the Lead Partner and project partners. shall meet on a 4 month basis. The JTS/MA can also be invited to attend the meetings. Online meetings will also be held on a regular and "in-need“ basis.

Article 7: Organizational Structure of the Partnership 7.2 The Steering Committee will have the authority to delegate specific tasks or responsibilities to such sub-committees or working groups as it shall deem appropriate to establish. For the best management of the project, the SC will be constituted by the Project managers from each partner and the representative of the external expertise who will undertake the Management of the project. The LP will ask from all PPs to propose with official documentation the SC members, as stated above , in order to proceed with the constitution of the Steering Committee. The main Coordination and Supervision of the project will be the LPs responsibility. Partners are responsible for cooperating for the implementation of the project by carrying out the specific project activities assigned to them as described in the approved Application Form.

Useful contacts Managing Authority of European Territorial Cooperation Programmes 65 Georgikis Scholis Av., Thessaloniki, GR - 570 01 Call center: +30 2310 469600 | Fax: +30 2310 469602 Email: interreg@mou.gr | Website: www.interreg.gr Joint Technical Secretariat “Greece-Italy 2007-2013”: E-mail:  jts_grit.gr | Website: http://www.greece-italy.eu/

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