Click to edit Master title style © Dr. Norbert Heller – Verwaltungsbehörde - Preparation of the certified statement of final expenditure: Member States'

Click to edit Master title style

© Dr. Norbert Heller – Verwaltungsbehörde -

Preparation of the certified statement of final

expenditure:

Member States' practical experience

© Dr. Norbert Heller, Verwaltungsbehörde,

Click to edit Master title style

© Dr. Norbert Heller – Verwaltungsbehörde -

Saxony-Anhalt

© Dr. Norbert Heller - Verwaltungsbehörde - 3

Structural Funds Period• Marriage for a time

– Euphoria of programming period

• Variety of implementation

• Winding up period

organizing steps to closure in time

© Dr. Norbert Heller - Verwaltungsbehörde - 4

Certificate of final application• Total amount of expenditures

• Problem: number + financial amount of projectse.g. Saxony-Anhalt– ERDF 15 000– ESF 15 000– EAGGF 35 000

organization and electronic data based system

(ca. 2.0 bn € - total 9.0 bn €)

(ca. 0.7 bn € - total 1.5 bn €)

(ca. 0.7 bn € - total 2.0 bn €)

© Dr. Norbert Heller - Verwaltungsbehörde - 5

Organization

© Dr. Norbert Heller - Verwaltungsbehörde - 6

Documents of paying authorityDeclaration of expenditure of paying authority

Payment application of paying authority

Certification of paying authority

© Dr. Norbert Heller - Verwaltungsbehörde - 7

Adaptation of plan

• OP level: until 06-12-31• PC level: until 08-12-31 / 09-04-30

• Rule of flexibility „2 %“

© Dr. Norbert Heller - Verwaltungsbehörde - 8

Deadlines

06-12-31 09-04-30Grants non Art. 87 Grants according to Art. 87

Payments

Payments

09-02-28 09-06-30

Input

Input

10-07-31

Clousure Documents

Closure Auditing

© Dr. Norbert Heller - Verwaltungsbehörde - 9

Definition of a project to close: granting

– expenditure

+ repayment

= 0

Don‘t forget:Prove that sufficient article 4 on-the- spot-checks are done !

© Dr. Norbert Heller - Verwaltungsbehörde - 10

List of open projects• Decisions to close projects, e.g.

– Not yet finished investments– Open minor amounts– Insolvency– Administrative or Legal proceedings– etc.

• Reporting tasks – two years after closure! • Irregularities

© Dr. Norbert Heller - Verwaltungsbehörde - 11

What customer What customer explainedexplained

What What project managerproject manager understood understood

What analyst What analyst outlinedoutlined

How it has been How it has been supportedsupported

What programmer What programmer programmed programmed

What consultant What consultant recommendedrecommended

How project is How project is documenteddocumented

How it has beenHow it has been installed installed

What has been What has been charged to customercharged to customer

What customerWhat customer had needed had needed

© Dr. Norbert Heller - Verwaltungsbehörde - 12

Thanks for your attention!

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