Introductory words to the eligibility of expenditure by Franck SÉBERT Deputy Head of Unit Audit of the ESF DG EMPL/F3 TWG of the ESF Committee – Seminar on Eligibility Brussels, 4 October 2004

More global context of eligibility Before examining the financial eligibility be sure about … the nature of the activity / operation / project funded in relation to the Regulatory framework / the O.P. / the measure the eligibility of people / participants, trainees on your project

More global context of eligibility Before examining the financial eligibility ensure the robustness of your management systems and the respect of your procedures, particularly on selection of projects (public tender or attribution of grants) legal commitment with the project promoter (grant letter, convention, contract) : reference to O.P. and to ESF support the verification of the output and of its conformity with the conditions of the grant / tender

More global context of eligibility Before examining the financial eligibility ensure … the availability and existence of national match-funding for the operation (or globally for the measure in case of alternative financing)

More global context of eligibility Before examining the financial eligibility ensure … the respect of other general principals and EC policies in the Treaties and regulatory framework : equality of treatment equal opportunities competition rules publicity on EU / ESF funding specific provisions on management and control systems

More global context of eligibility Then you may verify detailed rules on the eligibility of expenditure, in accordance with … the Community rules (Reg. 448/2004) but also with National rules (which may be stricter than Community rules or may cover specify aspects not covered by the Commission regulation)

More global context of eligibility But beside and above formal eligibility rules, need to appreciate the project in terms of sound and efficient financial management good value for monney and cost/efficiency legality et regularity Prevent the risk of EU funding losses by ensuring compliance of your activity at all steps of the management and control systems.

More global context of eligibility A much wider context than only strictly looking at the eligibility of the individual invoices / supporting documents kept by the project implementation to demonstrate real costs.

Presentation by Mrs. Isabel Serra, EMPL/F/3 Concept of real costs Presentation by Mrs. Isabel Serra, EMPL/F/3