1. Implementing Authority for Cross Border Co-operation Programme Phare Wspólna Street 2/4 00-926 Warszawa Poland Eligibility of costs INTERREG III B CADSES Katowice, 09.12.2004r.

2. Implementing Authority for Cross Border Co-operation Programme Phare 4 EU funds administrated by CBC IA –Pre-accession funds Phare CBC and JHA –including investment projects as well as Small Project Funds- Euroregions Phare SSG 4 Schengen Facility 4 European Refugee Fund

3. Implementing Authority for Cross Border Co-operation Programme Phare 4 INTERREG Office Poland –INTERREG III A Joint Technical Secretariat for Poland-Slovak Republic Joint Technical Secretariat for Poland-Ukraine-Bielarus –INTERREG III B & C, EPSON, INTERACT First level Control Unit

4. INTERREG III B Eligibility of expenses 4 Commission Regulation (EC) No 448/2004 of 10 March 2004 amending Regulation (EC) No 1685/2000 laying down detailed rules for the implementation of Council Regulation (EC) No 1260/1999 as regards the eligibility of expenditure of operations co-financed by the Structural Funds and withdrawing Regulation (EC) No 1145/2003

5. INTERREG III B Eligibility of expenses 4 Commission Regulation (EC) No 448/2004 Rule No 1: Expenditure actually paid- in cash Exceptions: depreciation, contributions in kind, overheads

6. INTERREG III B Eligibility of expenses 4 Commission Regulation (EC) No 448/2004 Depreciation of real estate or equipment -direct link with objectives of the project 7 No national or community grant towards purchase 7 Calculated according to national accountancy rules 7 Costs limited to co-financing period

7. INTERREG III B Eligibility of expenses 4 Commission Regulation (EC) No 448/2004 In kind contribution: 7 land or buildings 7 equipment or materials 7 research or professional activity 7 unpaid voluntary work / value can be independently assessed and audited / land or buildings, independent qualified valuer / unpaid voluntary work- national or local fees

8. INTERREG III B Eligibility of expenses 4 Commission Regulation (EC) No 448/2004 Overheads: 7 eligible expenditure if based on real costs, 7 must relate to the implementation of the project, 7 allocated to the project pro-rata according to a duly justified, fair and equitable method. Co-financing from ERDF may no exceed 75% for Polish Partners, excluding contributions in kind.

9. INTERREG III B Eligibility of expenses 4 Commission Regulation (EC) No 448/2004 Co-financing from ERDF may no exceed 75% for Polish Partners, excluding contributions in kind and VAT.

10. INTERREG III B Eligibility of expenses 4 Commission Regulation (EC) No 448/2004 Rule No 2: Accounting Treatment of Receipts Revenue received is deducted from eligible expenditure

11. INTERREG III B Eligibility of expenses 4 Commission Regulation (EC) No 448/2004 Rule No 3: Financial and other charges and legal expenses Ineligible: debit interests, foreign exchange commissions and losses, fines, financial penalties, expenses of litigation Bank charges on accounts eligible only if co-financing requires opening a separate account Legal fees, notary fees, cost of technical or financial expertise, accountancy or audit costs- eligible if they are directly linked to the project or required by MA There are no audit costs (first-level control) for Polish partners

12. INTERREG III B Eligibility of expenses 4 Commission Regulation (EC) No 448/2004 Rule No 7: VAT and other taxes and charges VAT is eligible only if it cannot be reclaimed by a final beneficiary For audit purposes: Partners have to certify that VAT cannot be reclaimed referring to proper law regulations Co-financing from ERDF may no exceed 75% for Polish Partners, excluding contributions in kind and VAT.

13. INTERREG III B Budget Lines 1. Project co-ordination: 1.direct administration costs related to the overall management of the project and not calculated under overhead costs, 2.documents: invoices or other documents proving that the payment was effected, 3.e.g. legal fees, fees for bank guarantees, insurance fees, courier services, etc.

14. INTERREG III B Budget Lines 4 Personnel (including overhead costs): –fees of the Project Partners’ staff paid in the context of the project based on the actual cost of employing a person including social contributions and payroll taxes, –documents: timesheets, payrolls, bank statements or other documents proving that the payment was effected, –external staff must be budgeted under “External expertise and audit”.

15. INTERREG III B Budget Lines 4 Personnel (including overhead costs): –overhead costs based on real costs, which directly relate to the implementation of the operation, allocated pro rata to a duly justified and equitable method, –documents: invoices or other documents proving that the cost was borne.

16. INTERREG III B Budget Lines 4 Meetings, conferences, seminars: –e.g. rental of the venue, rental of equipment, documents, translators and interpreters and meals if not covered by daily allowances, –fees of trainers, speakers, and facilitators should be mentioned under the “external expertise” header. –documents: invoices or other documents proving that the payment was effected, minutes form the meetings, presence list, etc.

17. INTERREG III B Budget Lines 4 Travel and accommodation: –expenditures related to international or national travel, –documents: statement of delegation, invoices or other documents proving that the payment was effected and costs actually borne, –allowances accounted in compliance with national rules, –flight tickets should be economy class.

18. INTERREG III B Budget Lines 4 Promotion and publications: –costs related to promotion activities or publications, –documents: invoices or other documents proving that the payment was effected and costs actually borne.

19. INTERREG III B Budget Lines 4 External expertise and audit: –subcontracting of external staff, speakers for workshops, trainers, web designer, studies, services, etc., –documents: invoices or other documents proving that the payment was effected and costs actually borne, protocol of receiving goods or services, –subcontracting must be in compliance with public procurement law, –there are no 1-level control costs for Polish partners.

20. INTERREG III B Budget Lines 4 Others: –any other costs, which do not fit under any of the other headings, –documents: invoices or other documents proving that the payment was effected and costs actually borne.

21. INTERREG III B Budget Lines 4 Small scale investment: –small-scale infrastructure investments, –only costs of equipment or works, –subcontracting must be in compliance with public procurement law, –documents: invoices or other documents proving that the payment was effected and costs actually borne, certificate of taking over of the investment, photos, –office equipment (computers, printers, fax machines etc.) cannot be considered “infrastructure” and must be listed under “Other costs.”

22. INTERREG III B INTERREG OFFICE POLAND Please contact with the following people: Sylwia Tyszko sylwia.tyszko@wwpwp.it.pl tel. + 48 22 661 88 04 Izabela Niedostatkiewicz izabela.niedostatkiewicz@wwpwp.it.pl tel. + 48 22 661 88 26 Małgorzata Piórkowska malgorzata.piorkowska@wwpwp.it.pl tel. + 48 22 661 88 25 Magdalena Zawadzka magdalena.zawadzka@wwpwp.it.pl tel. + 48 22 661 88 14

23. INTERREG III B INTERREG OFFICE POLAND Władza Wdrażająca Program Współpracy Przygranicznej Phare ul. Wspólna 2/4 00-926 Warszawa Our website: www.wwpwp.it.pl