1. Interreg Atlantic Area Programme 2014-2020 Eligibility Rules

2. Eligibility Overarching Eligibility Requirements – Related to the project activity and included in estimate budget – Necessary to achieve project objective – Not supported from other EU Funds – Reasonable, justified, consistent with Interreg Rules – In line with the relevant public procurement rules – Incurred and paid within eligible period – Identifiable, verifiable, plausible and determined in accordance with relevant accounting principles – Substantiated by proper evidence – Registered in the beneficiaries accounts through a separate accounting system or an adequate accounting code set in place specifically for the project

3. Budget Lines Staff Cost Office and administration Travel and accommodation External expertise and service Equipment Small infrastructural and construction works

4. Budget Lines Staff Cost – 100% of working time allocated to the project – Fixed percentage of working time allocated to project – Flexible Hourly Rate 100% times sheets Actual hourly rate calculated per employee

5. Budget Lines Office and Administrative Expenditure – Simplified cost option is a flat 15% of Eligible Staff Costs. Travel and accommodation – Staff travel costs only – Travel must relate to the project activities and the delivery of the project outcomes Travel Costs Cost of meals Accommodation Daily allowance (all travel, accommodation and meal cost covered under daily allowance are not eligible again separately) – Travel for non staff members is an external expert cost – Travel outside Programme Area has to be prior approved by MA – National subsistence rates must be respected – Most economic transport means should be used.

6. Budget Lines External expertise and services – Expenditure paid on the basis of contracts or written agreements and against invoices or requests for reimbursement to external service providers who are subcontracted to carry out certain tasks / activities linked to project delivery. Studies / Surveys Training Translation IT and Website development, modification and updates Promotion, communication and publicity Registration Fees FLC Fees Travel and accommodation for external experts, speakers, chairpersons of meetings and service providers.

7. Budget Lines Equipment – Expenditure for the financing of equipment purchased, rented or leased by a partner, and necessary to achieve the objectives of the project are allowable. – Limited to the following Office Equipment IT Hardware and Software Laboratory Equipment Machines and Instruments Tools and devices Vehicles (prior approval required) Other specific equipment needed for operations – Depreciation applies if the economic life-time of the asset exceeds the duration of the project. – The fully cost of the equipment is eligible where it is used solely for the purpose of the project (pro rate in all other cases)

8. Budget Lines Small infrastructures and construction works – Costs related to investment in infrastructure that do not fall into the scope of other budget lines. Max 10% of project budget for land (15% Brownfield industrial site) Site Preparation Delivery Handling Installation construction Renovation Other costs necessary to the implementation of construction works – These costs are only financed if they are crucial to the achievements of the projects outcomes and results – No other EU Funds contribute towards the financing of the same expenditure – Article 71 of the CPR (EU) 1303/2013 ( 5 years after final payment to the beneficiary) The investment must still be in operation Must not have been outside the programme area Must not have had a substantial change Must not have changed ownership

9. FLC (Audit) FEES Desk Checks: – <30 line items & < €20,000 = €500 – >30 line items & > €20,000 = €750 Onsite Checks: – <100 line items (total for project) & <€100,000 (total for project) = €750 + T&S – >100 line items (total for project) & >€100,000 (total for project) = €1,200 + T&S

10. Thank you for your attention. Brendan Mooney Auditor Northern and Western Regional Assembly Email: bmooney@nwra.ie Tel Direct Line: 094 9877251 Tel Main Switch :094 9862970