New Rules on Eligibility of Expenditure in Structural Funds Projects

Transcription

1 European Seminar New Rules on Eligibility of Expenditure in Structural Funds Projects th 13 th May 2016, Berlin With Experts from: Brochure Department for Communities and Local Government, United Kingdom Ministry of Finance, Estonia With special focus on: General principles of eligibility, lessons learnt & key considerations Use of simplified cost options, flat rates and unit costs Applying eligibility rules effectively for project appraisal and selection criteria Match funding and capital expenditure Handling of indirect costs Eligible expenditures in revenue generating projects

2 EUROPEAN SEMINAR New Rules on Eligibility of Expenditure in Structural Funds Projects Applying eligibility rules correctly is essential for minimising financial risks! The proper handling of the rules for the eligibility of expenditure in EU funded projects has proven to be very challenging and remains difficult in the programming period Disregarding these rules causes irregularities. If an irregularity has led to an undue payment to a beneficiary, the payment needs to be recovered from the beneficiary. However, if the money cannot be recovered and if this loss was caused by a fault or negligence of the Member State, then the Member State itself could be liable for the costs. Thus, if the rules for eligibility of expenditures are not handled correctly, there are huge financial risks at stake for beneficiaries as well as for Member States. Therefore, it is important that both beneficiaries and EU Funds authorities are certain about how to correctly implement the eligibility of expenditure even in difficult areas like revenue generating projects. New eligibility rules play an important role in implementing Operational Programmes In addition, a thorough knowledge of the eligibility rules is crucial for the start of the new Operational Programmes The Member States administrations and the beneficiaries need to know which types of expenditures will be eligible and how to best prepare for the new round of project approval. Hence, it is important that professionals in this field familiarise themselves with questions such as: What were the most common errors when calculating eligible expenditure so far and how can they be avoided in the Programming Period ? Which lessons have been learnt concerning the eligibility of expenditures in the Programming Period ? What are the most common mistakes in the apportionment of indirect costs? What is stipulated in the new regulation for the European Structural and Investment Funds (ESIF) ? To what extent will flat rates and unit costs simplify the calculating of costs? Who is this seminar for? Directors, Heads of Units or Departments, Auditors, Controllers, Officers, Lawyers and other members of staff responsible for EU Funds working in: - Managing Authorities - Intermediate Bodies and other Authorising Bodies (e.g. Ministries, Development Agencies and Banks) - Certifying Authorities - Audit Authorities - National and regional Courts of Auditors Beneficiaries of Structural Funds (Project Developers, Managers, Leaders and Officers) Consultants working in the field of EU Funds All topics of the seminar were necessary and useful. Raimundas Jovarauskas, Chief Specialist, Transport Investments Directorate, Lithuania 2

3 What will you learn in this seminar? The biggest differences regarding the eligibility of costs in the Programming Periods and What needs to be taken into consideration with regard to match funding and capital expenditure? How to handle eligibility of expenditure for revenue generating projects What has to be taken into consideration when apportioning indirect costs? How to develop and implement simplified cost options What are the main problems regarding the usage of flat rates and unit costs? What are the most common errors from the perspective of an Audit Authority? How to analyse and handle errors Masterclass Management in EU Funds This Seminar is an optional seminar for the Masterclass Management in EU Funds Your benefits Familiarise yourself in detail with the eligibility rules for the programming period Make sure that your staff members are highly qualified! Learn how to handle eligibility of expenditure correctly Avoid the most common errors occurring in the application of eligibility rules Improve your results in the management and control of EU Funds Get practical advice on how to develop the most suitable national eligibility rules Benefit from our experts wide ranging experience and receive first-hand tips on how to deal with issues relating to the eligibility of expenditure in detailed presentations and practical workshops Enjoy the European character of the course while networking with peers and colleagues from other EU Member States and regions For further Information, please click here. Seminar was just in time to improve my knowledge skills. Asta Kulbaianskiene, Project Manager, European Social Fund Agency, Lithuania Informative and well prepared seminar. Zoya Asenova, Senior Expert, MLSP, Bulgaria 3

4 PROGRAMME DAY 1 New Rules on Eligibility of Expenditure in Structural Funds Projects Registration and Hand-out of Seminar Documents Opening Remarks from the European Academy for Taxes, Economics & Law Welcome Note from the Chair and Round of Introductions Andrew Luff, Structural Funds Expert Adviser and former Head of European Structural Fund Programmes at the East of England Development An Introduction to the Principles of Eligibility Background and context Eligibility rules Match Funding and Capital Expenditure: Lessons Learnt with Eligibility of Expenditures Implementing eligibility rules for capital expenditure Match funding / co-financing issues Eligible and ineligible capital expenditure (case study) Depreciation of assets Lessons learnt from Consideration of Eligibility of Revenue Expenditure Overview Consideration of eligibility of revenue items Direct salary and salary on-costs Contribution in kind (CIK) Other running costs Indirect costs Lessons learnt Andrew Luff, Structural Funds Expert Adviser and former Head of European Structural Fund Programmes at the East of England Development ANDREW LUFF Structural Funds Expert Adviser and former Head of European Structural Fund Programmes, East of England Development Andrew Luff has over thirteen years of experience of European Structural Funds programmes starting with management of the closure of the East of England Structural Fund programmes for the period He was then appointed as Head of European Regional Development Fund (ERDF) programmes for the East of England based at the Government Office for the East of England (part of the Managing Authority) managing the East of England ERDF Objective 2 programme from 2001 to 2007 together with the Peterborough URBANII Community Initiative programme and the LEADER+ Community Initiative programme in the region. Andrew Luff was appointed as EEDA s Head of European Structural Fund programmes in October 2007 and had responsibility for the delivery of the region s ERDF Competitiveness Programme for the period and has also had responsibility for delivery of EEDA s European Social Fund (ESF) Co-Financing Plan. He has also worked with the England ERDF Managing Authority (Department for Communities and Local Government) on the transition of programme management arrangements following the UK Government s decision to abolish Regional Development Agencies. Since August 2011 he has been working with a range of organisations including two of the region s universities developing ERDF project proposals. He has recently led development of a European Structural and Investment Funds (ESIF) strategy for a sub-area of the proposed England National Programme Coffee Break and Networking Opportunity The seminar was well organised, well structured and with good speakers, who were practitioners in the field. 4

5 Developing and Implementing Simplified Cost Options Why use simplified costs What to take into considerations when developing simplified cost options How to implement simplified cost options effectively Lessons learnt from previous programmes: good and bad practices Practical examples of implementation by other Member States and in Programmes run directly by the EC Amarjit S. Narain, Member of ERDF Managing Authority for England, Department for Communities and Local Government, United Kingdom Workshop Eligibility of Expenditure when Using Flat Rates and Unit Costs Options available for using flat rates and unit costs Practical examples of each option Discussion of practical examples and grey areas Group feedback, sharing of experience and best practice Future prospects in the Amarjit S. Narain, Member of ERDF Managing Authority for England, Department for Communities and Local Government, United Kingdom Lunch Break and Networking Opportunity Applying Eligibility Rules Effectively for Project Appraisal and Selection Criteria Assessing eligibility conditions through project selection criteria Scoring and weighting of selection criteria Attribution of points and ranking of proposals Change and modification of selection criteria How to improve quality of selected projects Andrew Luff, Structural Funds Expert Adviser and former Head of European Structural Fund Programmes at the East of England Development AMARJIT S. NARAIN Member of ERDF Managing Authority for England, Department for Communities and Local Government, United Kingdom Amarjit S. Narain has been working on the management of ERDF programme since He played a key role in setting up the management and control systems and getting them approved by the European Commission. Currently, he is also responsible for the confirmation of first level controllers for INTERREG programmes and the conduction of quality assurance checks of first level controllers work on three programmes. Before joining the ERDF management, he worked on managing public finances and on delivering major regeneration and housing projects by the Central Government in partnership with local governments. Workshop Practical Example of a Project Appraisal and Approval System (including Group Exercise) The project proposal and application processes Assessment of proposals and development Due diligence checks on beneficiaries Project approvals and grant offer Use of IT systems to meet e-cohesion requirements Group exercise: Consideration of key issues and risks associated with project selection, approvals, and possible mitigating actions Amarjit S. Narain, Member of ERDF Managing Authority for England, Department for Communities and Local Government, United Kingdom Coffee Break and Networking Opportunity End of Day One 5

6 PROGRAMME DAY 2 New Rules on Eligibility of Expenditure in Structural Funds Projects Opening Remarks from the European Academy for Taxes, Economics & Law Welcome Note from the Chair Andrew Luff, Structural Funds Expert Adviser and former Head of European Structural Fund Programmes at the East of England Development Agency (EEDA), United Kingdom Workshop Apportionment of Indirect Costs Introduction to apportionment methodology Group session Consideration of apportionment methodologies and related issues Consideration of practical application of apportionment methodologies and audit trial requirements Group feedback, sharing of findings and best practice Discussion of practical examples and grey areas Andrew Luff, Structural Funds Expert Adviser and former Head of European Structural Fund Programmes at the East of England Development ANDREW LUFF Structural Funds Expert Adviser and former Head of European Structural Fund Programmes, East of England Development Andrew Luff has over thirteen years of experience of European Structural Funds programmes starting with management of the closure of the East of England Structural Fund programmes for the period He was then appointed as Head of European Regional Development Fund (ERDF) programmes for the East of England based at the Government Office for the East of England (part of the Managing Authority) managing the East of England ERDF Objective 2 programme from 2001 to 2007 together with the Peterborough URBANII Community Initiative programme and the LEADER+ Community Initiative programme in the region. Andrew Luff was appointed as EEDA s Head of European Structural Fund programmes in October 2007 and had responsibility for the delivery of the region s ERDF Competitiveness Programme for the period and has also had responsibility for delivery of EEDA s European Social Fund (ESF) Co-Financing Plan. He has also worked with the England ERDF Managing Authority (Department for Communities and Local Government) on the transition of programme management arrangements following the UK Government s decision to abolish Regional Development Agencies. Since August 2011 he has been working with a range of organisations including two of the region s universities developing ERDF project proposals. He has recently led development of a European Structural and Investment Funds (ESIF) strategy for a sub-area of the proposed England National Programme Coffee Break and Networking Opportunity Eligibility of Expenditures for Revenue Generating Projects Overview of new provisions and comparison with current rules Use of flat rate option (simplification) What can be treated as match and what is income? Andrew Luff, Structural Funds Expert Adviser and former Head of European Structural Fund Programmes at the East of England Development

7 Most Common Errors from the Perspective of an Audit Authority Main types of findings in audits of operations Main types of findings in systems audits Evaluation of audit findings Composing Annual Control Report and Annual Opinion Kaur Siruli, Head of Financial Control Department, Ministry of Finance, Estonia Lunch Break and Networking Opportunity KAUR SIRULI Head of Financial Control Department, Ministry of Finance, Estonia Kaur Siruli has been Head of the Financial Control Department of the Ministry of Finance since Previously, he was the responsible expert for the co-operation with the European Anti-Fraud Office (OLAF) in the same unit. He has also been involved in the coordination of the internal audit network in the government sector. Kaur Siruli is Certified Government Auditing Professional (CGAP) issued by the Institute of Internal Auditors in Evaluation and Treatment of Errors Defining the nature of errors detected in audits of operations Analysis of errors Treatment of errors Disclosure of errors in Annual Control Report Kaur Siruli, Head of Financial Control Department, Ministry of Finance, Estonia End of Seminar and Hand-out of Certificates 7

8 ORGANISATIONAL MATTERS New Rules on Eligibility of Expenditure in Structural Funds Projects Date of Event 12 th 13 th May 2016 Booking Number S-1245 MC Event Language The event language is English. Event Price Early booking price valid until the 26 th of February 2016: 989,- Euro excl. German VAT (19%) Normal price from the 27 th of February 2016: 1.289,- Euro excl. German VAT (19%) The above price covers the following: Admission to the seminar Hand-out documents Seminar certificate, if seminar fully attended Soft drinks and coffee/tea on both event days Lunch on both event days Upon request you can receive a digital version of the seminar documents after the event for 60,- Euro excl. German VAT (19%) in addition to the seminar. BOOKING [email protected] Phone: +49 (0) Fax: +49 (0) For online booking please visit our website: Contact European Academy for Taxes, Economics & Law at Potsdamer Platz, Leipziger Platz 9, Berlin Phone: +49 (0) Fax: +49 (0) [email protected] Internet: Your contact persons for the programme: Regina Lüning, M. Sc. econ. Head of Marketing and Sales Phone: +49 (0) Fax: +49 (0) [email protected] Ani Handziska, MES Conference Manager Phone: +49 (0) Fax: +49 (0) [email protected] (Programme is subject to alterations) Event Location Courtyard by Marriott Berlin Mitte Axel-Springer-Str Berlin, Germany Phone: +49 (0) Fax: +49 (0) [email protected] Internet: Please contact the hotel directly and refer to the European Academy for Taxes, Economics & Law if you wish to benefit from a limited room availability-contingent. Of course you can always look for an alternative hotel accommodation. 8

9 BOOKING Phone: +49 (0) Fax: +49 (0) For online booking please visit our website: BOOKING BOOKING NUMBER: S-1245 MC (DM) 12 th 13 th MAY 2016, BERLIN Herewith we register the following persons for the European Seminar: New Rules on Eligibility of Expenditure in Structural Funds Projects Delegate 1 Ms. Mr. First name Last name Your organisation Department Unit Job position Street Postcode / City Country Delegate 2 Ms. Mr. First name Last name Your organisation Department Unit Job position Street Postcode / City Country Delegate 3 Ms. Mr. First name Last name Your organisation Department Unit Job position Street Postcode / City Country Phone Fax Phone Fax Phone Fax I hereby order the digital version of the seminar documents (fee required) in addition to the seminar. I hereby order the digital version of the seminar documents (fee required) in addition to the seminar. I hereby order the digital version of the seminar documents (fee required) in addition to the seminar. Invoice Organisation First name Your Organisation Department Unit Job Position Ms. Mr. Last name Street Postcode / City Country Phone Fax With my signature I confirm my registration and accept the General Terms and Conditions as legally binding. I herewith agree to receive further information from the European Academy for Taxes, Economics & Law In case of registration of more than one delegate do you prefer: single invoice? collective invoice? NOTE Only Valid with Signature and Stamp. Place, Date Authorised Signature and Stamp European Academy for Taxes, Economics & Law Brauner Klingenberg GmbH Leipziger Platz Berlin Phone +49 (0) Fax +49 (0)

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