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© 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!
www.europa.sachsen-anhalt.de