1. First Level Control Unit Northern & Western Regional Assembly
NPA Eligibility Rules

2. Sources of Information
Programme Manual is available on project-managers/programme-manual/
This manual contains all the eligibility rules
Contact FLC with day to day queries
Queries regarding budget or changes to your application should be reverted back through your lead partner.

3. Hierarchy of Rules Rules defined in EU legal framework Programme rules
Common Provisions Regulation (EU) 1303/2013
ERDF Regulation (EU) 1301/2013
ETC Regulation (EU) 1299/2013
Commission Delegated Regulation (EC) 481/2014 on eligibility of expenditure – specific rules for cooperation programmes
Programme rules
National rules

4. Overarching Eligibility Rules
Related to the project activity and included in project application
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 code set in place specifically for the project

5. Reporting Overview Financial claims are submitted on 6 monthly basis
It is possible to put in zero claim and include unreported expenditure in the next claim
One onsite visit per project – usually towards the end of the project
Costs incurred in currency other than Euro converted at the rate applicable in month of report submission referenced to:
x_en.cfm
Retention of documents – 7 years following the end of the calendar year when the project was formally closed.

6. Changes to Programme Rules
Only 1720 hours used as annual working hours when calculating hourly rates in NPA projects (Removal of the option with actual hours from call 5)
No use of Standard Scale of Unit Costs (SSUC).
Only flat rate 15 % of Staff cost used for calculation of Office and Administrative cost. (Removal of the option with 25 % from call 4)
No use of the Infrastructure & Works budget line.
Common cost no longer allowed.
Lump sums for Preparatory projects.

7. ERDF / Matched Contribution
All Costs Partner
100 % (Full costs to be reported and checked by FLC)
35 %
Partner
Contribution - Match Contribution
25 % Partner Contribution
10 % External Contributon
65 %
NPA Contribution (ERDF Funding)
An example:
A partner has cost in their accounts for example € 100 (or we can also say that the partner has paid 100 % of this cost).
Then they receive the NPA Grant € 65 (or 65 %)
Then it is obvious that the partner contribution (either if it comes from themselves or someone external – this contribution cannot exceed € 35 (or 35 %). Off Course everything can come from the partner themselves, very common and that is the same as beneficiary match funding
Then we at the NPA make a payment and the partner through the Lead Parner receives € 65 (65 % Grant rate)

8. Definitions
Match Contribution – funding from own sources / external cash contribution / in-kind contribution
In-Kind Contribution –contribution from outside the partner organisation i.e. services/time/equipment.
Demonstrating an in-kind contribution as a certified cost will not generate ERDF or ERDF equivalent funding; unless actual costs have been spent

9. Staff Costs
Only staff who are employees of the partner organisation can be included under staff costs.
Seconded staff and their related travel must be reported under External Expertise.
Staff working directly on the project, support functions within organisation should generally be covered via overhead.
Different methods to claim staff time – timesheet/fixed %
What can be claimed – Gross pay, ER PRSI and Pension only to the extent that paid out through bank. Real cost to organisation.
GDPR – ensure staff are aware of use of payslips, redact deductions.

10. Office & Administration
Partners may declare a flat rate of 15% of staff costs, what support is required?
It is not necessary to provide any supporting documentation for 15% flat rate.
Expenditures covered by Office & Admin include office rent, utilities, office supplies, stationary, IT support, phone, maintenance & bank charges.

11. Travel & Accommodation
Travel costs of staff employed by the organisation.
Travel directly related to the project
Costs must be paid within the reporting period.
Receipts required for vouched costs.
Public Sector travel and subs rates and procedures apply including deductions for meals provided.
Proof of attendance required
Travel outside the union part of the programme area need to be tracked.

12. External Expertise
External expertise and services provided by a public or private body or a natural person other than the beneficiary
Must be outlined in the project application form.
Procurement required – in line with National and EU Procurement rules. Strictest rule applies.
Where possible project and EU logos must be included on tender documents.

13. Examples of External Expertise
First Level Control fees
SME / Guest attendances at Partner meetings
Travel for persons not directly employed by partner organisation
Conference / registration fees (even where paid for staff).
Partner meals / Transport costs
External Consultants procured in accordance with Public Procurement guidelines
Printed material i.e. brochures
Translation services
Information & Publicity
This list is not exhaustive.

14. Procurement Guidelines
Low value items <€5k
Minimum of 1 written quotation, however it is good practice to obtain at least 2 quotations to show Value For Money was obtained
Goods / Services €5k - €25k
3 quotations must be sought
Goods / Services > €25k
Tenders spec prepared
Advertise on e-Tenders

15. Procurement Process
Evidence of procurement required to be submitted with each claim
Procurement is the area with the largest number of corrections
Artificial Splitting of contracts to reduce value below threshold
Weightings used not those which were included in advertisement
Selection process inadequately documented
Tender not advertised appropriately even when above EU or national threshold for advertisement

16. Equipment
Equipment purchased, rented or leased by a beneficiary, necessary to achieve objectives of the project. This includes costs of equipment already in possession by the partner and used to carry out project activities
Cost of equipment can be allocated to the project based on % usage
Depreciation applies if the economic life exceeds the duration of the project.
Physical inspection will be required at onsite.

17. Information and Publicity
All projects in receipt of European funding must comply with the publicity requirements stipulated in EU Regulation No 1303/2013.
While the list is non-exhaustive, all Information and Publicity measures must include;
The European flag, in accordance with the technical characteristics set out in the EU Regulation No 1303/2013 , together with reference to the European Union.
A reference to the fund “European Regional Development Fund”
The size of the EU flag shall be appropriate to the scale of the material. For small promotional objects, point 2 does not apply.

18. Information & Publicity continued
While not specifically mentioned in the Programme Manual, all projects are expected to develop a set of mandatory communication tools within the first six months of the project lifetime.
Mandatory communication tools (within first six months)
Project website
Project Logo
Place at least one poster (minimum A3 size) with information about the project including the financial support form the European Union at a location readily visible to the public i.e. entrance area of a building
providing on the beneficiary's website, where such a website exists, a short description of the operation, proportionate to the level of support, including its aims and results, and highlighting the financial support from the Union;
Maintain publicity folder for inspection at onsite

19. Ineligible Expenditure
Interest on debt
Fines, financial penalties and expenditure on legal disputes & litigation
Cost of gifts – guidelines state max €50. Should relate to promotion/publicity
FX rate fluctuations
Alcoholic beverages other than those served at project meals and receptions
Shared costs – no invoicing between partners
Charges for national financial transactions
THIS LIST IS NOT EXHAUSTIVE.....

20. Contact Details First Level Control Unit
Sharon Conway – First Level Controller
Catherine Burke – Assistant First Level Controller
Northern & Western Regional Assembly
The Square
Ballaghaderreen
Co Roscommon
Tel:
Web: