1. > Contents 1 10/12/2007, Lead applicant seminar, Katowice, Poland EUROPEAN REGIONAL DEVELOPMENT FUND Preparing an INTERREG IVC application: Financial and legal aspects Anne-Cécile RENARD, Finance Officer, INTERREG IVC JTS

2. > Contents 2 10/12/2007, Lead applicant seminar, Katowice, Poland Partner Funding Funding for partners from the EU + Norway 75% / 85% ERDF co-financing rate depending on the Member State in which the partner is located (address!) (50% for Norway) 25% / 15 % partners own financing from own funds or other public sources on national, regional or local level (50% for Norway) no ERDF advance payments

3. > Contents 3 10/12/2007, Lead applicant seminar, Katowice, Poland Partner Funding Partners from EU-MS + Norway 75% ERDF Austria, Belgium, Denmark, Finland, France, Germany, Ireland, Italy, Luxembourg, Netherlands, Spain, Sweden, UK 85% ERDF Bulgaria, Czech Republic, Cyprus, Estonia, Greece, Hungary, Lithuania, Latvia, Malta, Poland, Portugal, Romania, Slovakia, Slovenia 50% NO fundingNorway

4. > Contents 4 10/12/2007, Lead applicant seminar, Katowice, Poland Partner Funding Funding for partners from Switzerland special funding available funding directly managed by Switzerland information provided by national contact point

5. > Contents 5 10/12/2007, Lead applicant seminar, Katowice, Poland Partner Funding Partners from outside EU/Norway/Switzerland Participation possible No co-financing from IVC programme Funding maybe available through other EU-instruments (IPA, ENPI) INTERREG IVC co-financing for activities outside EU/Norway/Switzerland possible if limited to 10% of projects IVC budget costs budgeted, borne, paid by partner from EU/Norway explicitly mentioned and justified in AF

6. > Contents 6 10/12/2007, Lead applicant seminar, Katowice, Poland Partner Funding Partner Funding – Further Points of consideration Is there a co-financing statement for each partner (EU + non-EU partner)? Is it on letter headed paper? Stamped? Signed? Does it confirm the amount of national co-financing as indicated in the Application form?

7. > Contents 7 10/12/2007, Lead applicant seminar, Katowice, Poland Project Partner Lead Partner (LP)/ Joint Secretariat/ Managing Authority Certifying Authority Project Partner Expenditure controlled by PP-controller Expenditure controlled by LP-controller and collection of PP cost statements Progress Reports checked by Project Officer and Financial Officer in JTS CA checks + compiles all data into Payment Request to EC Financial Management Reporting and Control System

8. > Contents 8 10/12/2007, Lead applicant seminar, Katowice, Poland Financial Management Country-specific control requirements Organisation of the control = MS responsibility Main types of systems (depending on MS) Centralized system: certification through Central public control or Central private controller Central = at national or regional level Decentralized system: certification through internal/external public and private controllers chosen by partner from a shortlist established by MS or proposed by partner and approved by central approbation body Information per Member State on INTERREG IVC website

9. > Contents 9 10/12/2007, Lead applicant seminar, Katowice, Poland Financial Management Financial Management – Further Points of Consideration Explain who will carry out financial management? In-house or external? Describe reporting and control procedure taking account of role of Lead partner reporting periods January – June; PR submission 1 October July – December; PR submission 1 April country specific control requirements ERDF payment to LP within approx. 3 weeks after approval of PR Include this information also under Component 1 Preparation + submission of Progress reports, receipt of ERDF + disbursement to partners = activity Progress reports = output

10. > Contents 10 10/12/2007, Lead applicant seminar, Katowice, Poland Eligibility Preparation phase: costs are eligible subject to project approval within limit of EUR 30,000 For first call: between 1 January 2007 and date of submission of AF to JTS (for first call = max.15 January 2008) To be reported with Progress Report 1 Project implementation phase: costs are eligible if incurred after date of MC approval paid before finalisation month quoted in the AF

11. > Contents 11 10/12/2007, Lead applicant seminar, Katowice, Poland Budget The budget lines Staff Administrationfor personnel employed Travel and Accommodation by partners in AF only! Equipment External Expertise and Services Sub-Projects for mini-programmes only

12. > Contents 12 10/12/2007, Lead applicant seminar, Katowice, Poland Budget Staff Personnel costs for the time spent by staff on carrying out project activities (Full-time or percentage of total working time) Only for personnel directly employed by the partner organisation listed in AF Employees gross salary + employers charges

13. > Contents 13 10/12/2007, Lead applicant seminar, Katowice, Poland Budget Administration Stationery Photocopying Mailing Telephone, fax, Internet Heating, electricity Office rent, furniture, maintenance Dont artificially inflate this budget line through inclusion of indirect cost categories (overheads) that lack a clear project link.

14. > Contents 14 10/12/2007, Lead applicant seminar, Katowice, Poland Budget Travel and Accommodation Choice of most economic form of transport In compliance with national or internal rules Daily allowances possible if national or internal practice Equipment Purchase of material necessary for project implementation Usually IT equipment Should not exceed 5% of total costs

15. > Contents 15 10/12/2007, Lead applicant seminar, Katowice, Poland Budget External Expertise Examples: External project coordination or financial management External financial control Website design and hosting Drafting, lay out printing of newsletters, studies and surveys External event organisation, meeting room rental and catering Interpretation and translation External speakers and participants in meetings

16. > Contents 16 10/12/2007, Lead applicant seminar, Katowice, Poland Budget External Expertise All expenses paid by the partners on the basis of Contracts/agreements (public procurement!) Invoices/requests for reimbursement to external providers (incl. staff, admin, travel etc.) External = anyone who is not employed by partner institutions

17. > Contents 17 10/12/2007, Lead applicant seminar, Katowice, Poland Budget Sub-projects For mini-programmes only Forecast expenditure on sub-projects to be selected in open calls for proposals and transparent assessment + selection procedure.

18. > Contents 18 10/12/2007, Lead applicant seminar, Katowice, Poland Budget Budget - Further points of consideration VAT – not eligible if recoverable In-kind contributions - not eligible in INTERREG IVC

19. > Contents 19 10/12/2007, Lead applicant seminar, Katowice, Poland Budget Budget – Further Points of consideration Did you respect budget recommendations (min/max ERDF)? Is the total budget justified by project duration, scope + complexity of activities and partnership? Does the detailed budget by budget line + component reflect the activities? Is the ratio administration/staff below 25% (recommended)? Is the ratio Component 1/total budget below 20% (recommended)? Is the ratio equipment/total budget below 5% (recommended)? Is the expertise and equipment necessary for project implementation (make specifications self-explanatory!)?

20. > Contents 20 10/12/2007, Lead applicant seminar, Katowice, Poland Budget Shared costs Responsible partner has to provide to all partners taking over a share of common costs request for reimbursement all relevant supporting documentation Responsibility of each partner to include share of common costs in own financial report and to obtain confirmation from controller (according to country specific control requirements) Recommendation: limit as much as possible shared costs to budget line external expertise and services include procedure in partnership agreement procedure for sharing and reporting costs to be checked with national controllers of each individual partner concerned.

21. > Contents 21 10/12/2007, Lead applicant seminar, Katowice, Poland Budget Payment forecast Forecast of costs paid out during reporting periods January – June July – December To be prepared carefully as projects not reporting in time and in full risk losing funds

22. > Contents 22 10/12/2007, Lead applicant seminar, Katowice, Poland Further Information Operational programme Programme manual Programme website JTS + Info Points National contact points Thank you for your attention!