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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.
Implementing Authority for Cross Border Co-operation Programme Phare
Wspólna Street 2/400-926 Warszawa
Poland
Eligibility of costsINTERREG III B CADSES
Katowice, 09.12.2004r.
Implementing Authority for Cross Border Co-operation Programme Phare
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
Schengen Facility European Refugee Fund
Implementing Authority for Cross Border Co-operation Programme Phare
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
INTERREG III B Eligibility of expenses
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
INTERREG III B Eligibility of expenses
Commission Regulation (EC) No 448/2004
Rule No 1: Expenditure actually paid- in cashExceptions: depreciation, contributions in kind, overheads
INTERREG III B Eligibility of expenses
Commission Regulation (EC) No 448/2004
Depreciation of real estate or equipment -direct link with objectives of the project
No national or community grant towards purchase
Calculated according to national accountancy rules
Costs limited to co-financing period
INTERREG III B Eligibility of expenses
Commission Regulation (EC) No 448/2004
In kind contribution: land or buildings equipment or materials research or professional activity unpaid voluntary work value can be independently assessed and audited land or buildings, independent qualified valuer unpaid voluntary work- national or local fees
INTERREG III B Eligibility of expenses
Commission Regulation (EC) No 448/2004
Overheads: eligible expenditure if based on real costs, must relate to the implementation of the project, 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.
INTERREG III B Eligibility of expenses
Commission Regulation (EC) No 448/2004
Co-financing from ERDF may no exceed 75% for
Polish Partners, excluding contributions in kind
and VAT.
INTERREG III B Eligibility of expenses
Commission Regulation (EC) No 448/2004
Rule No 2: Accounting Treatment of Receipts
Revenue received is deducted from eligible expenditure
INTERREG III B Eligibility of expenses
Commission Regulation (EC) No 448/2004
Rule No 3: Financial and other charges and legal expensesIneligible: debit interests, foreign exchange commissions and losses, fines, financial penalties, expenses of litigationBank charges on accounts eligible only if co-financing requires opening a separate accountLegal 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
INTERREG III B Eligibility of expenses
Commission Regulation (EC) No 448/2004
Rule No 7: VAT and other taxes and chargesVAT 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.
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.
INTERREG III B Budget Lines
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”.
INTERREG III B Budget Lines
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.
INTERREG III B Budget Lines
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.
INTERREG III B Budget Lines
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.
INTERREG III B Budget Lines
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.
INTERREG III B Budget Lines
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.
INTERREG III B Budget Lines
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.
INTERREG III B Budget Lines
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.”
INTERREG III B INTERREG OFFICE POLAND
Please contact with the following people:Sylwia Tyszko
[email protected] tel. + 48 22 661 88 04
Izabela Niedostatkiewicz [email protected]. + 48 22 661 88 26
Małgorzata Piórkowska [email protected]. + 48 22 661 88 25
Magdalena Zawadzka [email protected]. + 48 22 661 88 14
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
