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DEPARTMENT FOR SOCIAL WELFARE
STANDARDS
ERDF Scheme
MINI MANUAL
Issue Date:
Version: 1.2
SEPTEMBER 2013
Operational Programme I – Cohesion Policy 2007-2013
Investing in Competitiveness for a Better Quality of Life
European Regional Development Fund (ERDF)
Maximum Co-financing rate: 85% EU Funds; 15% National
Funds
Investing in your future
This guide can be downloaded from the IB website on :
www.mfss.gov.mt
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Table of Contents
1. Introduction ............................................................................................................................ 4
2. Roles and Responsibilities .................................................................................................. 5
3. Compliance with Community Principles.................................................................................. 9
4. Project Implementation ........................................................................................................ 13
5. Reimbursement Procedure .................................................................................................. 18
6. Audit and Control……………………………………………………………………………........................22
7. Publicity and Information………………………………………………………………………………….....29
Annex 1 – Financial Identification Form – (TR/S-9 Form)…………………………………..… ….30
Annex 2 – Claim Form & Reimbursement Request Form……………………………………….. 32
Annex 3 – Costs (Eligible and Ineligible) ................................................................................... 35
Annex 4 – Guidelines for Financial Documentation ................................................................. 377
Annex 5 – Sample Prior to Payment on-the-spot check Report................................................. 45
Annex 6 – Sample of the Follow up on-the-spot check Report .................................................. 56
Annex 7 - Publicity Guidelines …………………………………………………………………………59
Annex 8 - Inventory Template ………………………………………………………………………….61
Annex 9 - On the Spot Check for Durability Report ………………………………………………….63
Annex 10 - Irregularity Report A……………………………………………………………….………..69
Annex 11 - Requests for Quotations (RFQs) (examples)……………………………………………74
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List of Abbreviations
DSWS: Department for Social Welfare Standards
MFSS: Ministry for the Family and Social Solidarity
ERDF: European Regional Development Funds
SME: Small and Medium Enterprises
NGO: Non-Governmental Organisation
IB: Intermediate Body
PPCD: Priorities and Planning Coordination Division
NSRF: National Strategic Reference Framework
VAT: Value added tax
MA: Managing Authority
MEPA: Malta Environment Planning Authority
1. Introduction
The role of the European Regional Development Fund (ERDF) is to promote investment and
correct the main regional imbalances of the European Union. Priority financing is aimed at research
and technological development, innovation and entrepreneurship; ICT; sustainable tourism and
cultural infrastructure in support of socio-economic development; transport investments and
achieving a more balanced modal split; environmental questions, energy investments and risk
prevention; urban regeneration; educational investments and investments in health and social
infrastructure; while infrastructural investment and productive investment which contributes to
creating and safeguarding sustainable jobs continues to play an important role.
The ERDF/CF Operational Programme, entitled, Investing in Competitiveness for a Better Quality of
Life (OP I) comprises a series of Priority Axis agreed upon between Malta and the European
Commission. Details of the Operational Programme can be obtained from the Managing
Authority’s website: www.ppcd.gov.mt (useful links and downloads).
The Department for Social Welfare Standards (DSWS) has been entrusted by the Managing
Authority for the EU Cohesion Policy 2007-2013 as an Intermediate Body (IB)1 responsible for
administering one European Regional Development Fund (ERDF) for Grant Schemes entitled:
Child Care Facilities - The Regeneration of Child Care in Malta. This is financed under the Operational Programme I – Cohesion Policy 2007-2013 - Investing in
Competitiveness for Better Quality of Life.
This scheme aims to improve and enhance existing child care facilities and to spur the
establishment of new child care centres, especially at the place of work, thus promoting more
female work participation and a better quality of life through work-life balance.
This Mini Manual provides practical information to successful applicants (also defined as
Beneficiaries)2 and is grouped into 7 sections which include:
1. Introduction
2. Roles and Responsibilities
3. Compliance with Community Policies
4. Project Implementation
1 Please note that DSWS and Intermediate Body will be used interchangeably in this document.
2 Please note that successful applicants and Beneficiaries will be used interchangeably in this document.
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5. Reimbursement Procedure
6. Audit and Control
7. Publicity and Information.
The above sections will guide Beneficiaries on how to claim the costs incurred on the approved
project in line with the conditions stipulated in the Application Form, Letter of Acceptance, the
Grant Agreement and which general Community Policies and Principles should be followed. This
Mini Manual will also outline the obligations placed on Beneficiaries and the corresponding on-the-
spot checks which will be undertaken by the Department for Social Welfare Standards and third
parties. This document will assist in the successful implementation of projects.
Considering that the above scheme will be co-financed by the ERDF, this document defines the
principles governing this scheme and the corresponding beneficiaries of the above project as
outlined in the following documents:
� Regulation (EU, Eurotom) 966/2012: on the financial rules applicable to the general budget of the Union;
� Regulation (EC) No. 1083/2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund
� Regulation (EC) No. 1080/2006 on the European Regional Development Fund
� Communication to the Commission Article 93 Council Regulation 1083/2006 on the Application of the ‘n+2’ rule
� Regulation (EC) No. 1828/2006 on Information and Publicity Measures. For further information kindly refer to: http://www.ppcd.gov.mt/publicity?l=1
2. Roles and Responsibilities
The roles and responsibilities of the Managing Authority, Audit Authority, Certifying Authority,
Intermediate Body, Line Ministry, and the Beneficiary are as follows:
The Managing Authority (MA)
The Planning & Priorities Co-ordination Division within the Ministry for European Affairs and
Implentations of the Electoral Manifesto has been designated as the Managing Authority to
manage these funds according to Regulation (EC) 1083/2006. The main tasks of the MA include
inter alia:
- act as a counterpart of the European Commission for issues concerning the European
Regional Development Fund (ERDF), the Cohesion Fund (CF) and the European Social Fund
(ESF);
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- act as Government’s central contact/information point on issues pertaining to ERDF, CF and
ESF;
- ensure that throughout implementation, the selected operations comply with Community
and national rules and guidelines;
- ensure the correctness of operations financed through ERDF, CF and ESF by applying the
principles of sound financial management and acting in response to any observations or
requests for corrective measures in line with Article 71(2) of the Council Regulation
1083/2006;
- co-ordinate with the Certifying Authority (CA) and the Internal Audit and Investigations
Directorate (IAID), on issues pertaining to financial management and control systems in
accordance with Article 58 to 62 of Council Regulation 1083/2006;
- lay down rules at a national level on the eligibility of expenditure taking into account
exceptions provided in the specific regulation of the respective OP;
- ensure compliance with the information and publicity requirements laid down in Article 69
of the Council Regulation 1083/2006 and Section 1 of Regulation (EC) 1282/2006;
- ensure that operations co-financed through the OPs comply with the horizontal priorities of
Cohesion Policy.
The Audit Authority (AA)
The Internal Audit & Investigations Directorate (IAID) is the designated Audit Authority under
Article 59(1) (c) of the Reg EC no. 1083/2006. Other responsibilities arise from Article 58-62, 70,
76, 83 and 73 of the same regulation and include inter alia:
- certifying to the EU the adequacy of financial control, procurement and operational
management structures and systems when utilising EU Cohesion Policy Funds
- performing a priori audits, examining internal systems, procedures and controls
- carrying out ex post audits, and this may also include performing joint-audits with the EU
services
- carrying out checks in Accordance with Article 62 of Council Regulation 1083/2006 and
Articles 16 and 17 of Regulation (EC) 1828/2006
- report any irregularities to DG and periodically inform the Commission of the administrative
procedures instituted following all irregularities previously notified and of important
changes resulting there from.
The IAID is the executive branch of the Internal Audit Investigations Board (IAIB) within the Office
of the Prime Minister and is regulated by the Internal Audit and Financial Investigations Act 2003
(Chapter 461, Laws of Malta).
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The Certifying Authority (CA)
The EU Paying Authority Directorate within the Ministry of Finance, (MFIN) will act as the
Certifying Authority for ERDF, CF & ESF in accordance with Article 20, 61, 76 and 83 of the Reg EC
no. 1083/2006.
The CA is entirely responsible for the certification process as well as providing Government with
information (and compile relevant reports) on requests for interim payments, funds received,
debtors’ ledger status and related issues: and transferring funds to the MFIN Revenue Vote
following receipt of Funds from the Commission.
The Intermediate Body (IB)
Intermediate Bodies are public organisations identified by the Member State to carry out a number
of functions on behalf of the Managing Authority. In Malta, IBs are public bodies responsible with
the implementation of Aid Schemes under Article 107 of the Treaty.
The IBs are in charge of issuing specific guidance for aid schemes. The Department for Social
Welfare Standards has been appointed by the MA as the IB for the following Aid scheme:
Child Care Facilities - The Regeneration of Child Care in Malta.
The Line Ministry (LM) – Ministry for the Family and Social Solidarity
The Line Ministry is primarily responsible for the inter-agency co-ordination for all projects
implemented by any Department/public organisation forming part of the Ministry’s portfolio. In the
case of Aid Schemes, the co-ordination function is applicable from the very start, including that of
providing Ministerial input at programming stage to the Intermediate Bodies: including liaison with
MA and other horizontal stakeholders; processing payments made to the Beneficiary after initial
check of invoices by the Intermediate Body and submission to Treasury once documentation is
correct. The Line Ministry also monitors the Aid Schemes falling within the Ministry’s portfolio
and follows up any issues arising from management checks and audits.
The Treasury
The Treasury within the Ministry of Finance (MFIN) is responsible for:
a. receiving requests for reimbursements to Beneficiaries;
b. carrying out relevant checks, particularly that the expenditure and supporting
documentation is correct and in line with national financial regulations; and
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c. effecting reimbursements to Beneficiaries through the Central Bank of Malta.
The Beneficiary
The Beneficiary is the body/organisation/entity responsible for the implementation of a project. In
the case of Aid Schemes under Article 107 of the Treaty, the Beneficiary is undertaking the
implementation of a project selected by the Intermediate Body (according pre-determined criteria)
and with whom a Grant Agreement was signed with DSWS (as the Intermediate Body).
The Beneficiary is responsible to implement the project in line with the terms and conditions set in
the Application Form, the Letter of Acceptance and the Grant Agreement signed with the
Intermediate Body and in this Mini Manual. The Beneficiary should always be guided by the
principles of good governance and sound financial management.
The Beneficiary must ensure that any operations initiated must respect the Health and Safety
Regulation as stipulated by law. For more information one may access Malta Health and Safety
Authority on www.ohsa.org.mt. Furthermore, Beneficiaries must abide by Standard 4 ‘Health and
Safety of Children’ which may be accessed on www.dsws.gov.mt
(https://secure3.gov.mt/socialpolicy/admin/contentlibrary/uploads/mediafile/booklet_standard_cdc
_facilities_en.pdf) – Standards for Child Day Care.
After the Project Selection Committee processes the applications and verification visits
would have been carried out by Assessors to ensure that items claimed for in the
Application Form have not been purchased, a Letter of Acceptance will be sent to all
successful Beneficiaries. The Beneficiaries will then inform the IB in a stipulated time
established by the IB, whether or not they are going to accept the grant. Should they
accept, they will be called by the IB to sign the Grant Agreement.
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3. Compliance with Community Principles
Considering that the above Aid scheme will be co-financed by the ERDF, this document defines the
principles governing DSWS and the Beneficiaries of the above Aid scheme as outlined in the
following documents:
� Regulation (EC) No. 1083/2006 laying down general provisions on the European Regional
Development Fund, the European Social Fund and the Cohesion Fund
� Regulation (EC) No. 1080/2006 on the European Regional Development Fund
� Regulation (EC) No. 1828/2006 on Information and Publicity Measures. (For more
information kindly refer to http://www.ppcd.gov.mt/publicity?l=1)
In practice, a Beneficiary should ensure coherence with Community Policies namely, public
procurement and state aid de-minimis requirements as well as equal opportunities and sustainable
development.
3.1 Public Procurement
It is important to ensure transparency and fair competition throughout the entire implementation
of the project.
Even though undertakings are not governed by the Public Procurement Regulations, they are to
ensure that they follow the spirit of these regulations and take into consideration the following:
� the price (The IB shall reimburse the cheapest of the three quotations);
� the quality of the service that can be provided by the suppliers contacted;
Beneficiaries should note that when irregularities are detected, payments are kept on hold and re-
processed net of the amounts to be recovered. A list of ineligible activities is attached in Annex 3.
The following principles must be observed:
i. General issues:
� The Beneficiary is responsible for the management of the contract;
� Once applicants would have passed the eligibility and the evaluation process, they
are ranked as potential Beneficiaries. At application stage applicants are required to
indicate the estimated budget for each activity as at Section 5.1, based on their
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market research and estimates. Beneficiaries are to submit a financial plan as part
of the project application and indicate the basis of the budget being requested for
instance market research (i.e. quotations or prices acquired through web research);
or engineer’s/architect’s estimate – bills of quantities. It is up to Beneficiaries to
ensure that the budget requested is sufficient for the project as that will be the
maximum amount allocated under the Grant Agreement. Furthermore, any
unutilized funds (funds remaining in the project after the Beneficiary procures the
approved goods/services/works) shall be returned to the scheme.
� After applicants are ranked as potential Beneficiaries, they would be asked by the
IB to present at least three comparable quotations together with the original
request for quotation (RFQs). Quotations should be obtained from suppliers who
are totally independent from the Beneficiary and between themselves that is, not
linked or related companies. The IB would also be making the relative checks in
this regard. During this time, the IB would be drawing up the Grant Agreement.
� Quotations are to be submitted with the original Requests for Quotations (RFQs) in
order to provide full value added of the exercise when it comes to ensure an
objective snapshot of the market. Since eligible activities funded by the scheme
include non standard items, such as toys and baby equipment, RFQs would ensure
that the quotations submitted can be evaluated on a like-with-like basis and in as
much an objective manner as possible, notwithstanding the specifities of the
Maltese companies and the availability of goods and services on the local market.
� RFQs are to be clear, concise, standardized and sufficiently detailed with particular
attention to quantity, material, size, colour and dimensions. These specifications
should be known beforehand by Beneficiaries according to assessed needs. RFQs
should also include a deadline by when quotations are to be received. Any
clarifications made to or are received from the suppliers by Beneficiaries should also
be documented. Kindly note examples at Annex 11.
� When coming to procure goods, Beneficiaries may consult with the National
Standards for Child Day Care Facilities
(https://secure3.gov.mt/socialpolicy/download.aspx?id=271)
For example when coming to procure toys, Section 1.2 of these standards list
suitable toys needed for a childcare facility such as:
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Pretend Play, Domestic Play, Physical Activities, Sand Water, etc. Similarly for books
you may note page 28: Listening, Reading and Communication etc.
� The price per unit and VAT are to be quoted separately. This is to make sure all the
suppliers are bidding on the same item/service. However applicants are not obliged
to select the cheapest amongst those three quotations. If the selected quotation is
not the cheapest, DSWS will always pay the cheapest quote of the three presented.
� Beneficiaries in such a case, will be given the co-financing rate of the cheapest
quotation given and then Beneficiaries will pay the difference out of their own
pocket. This is done in order to ensure transparency, while giving Beneficiaries the
opportunity to purchase the items of their choice.
� Contracting must be done in line with the approved project proposal, the Grant
Agreement and the other documents issued by the DSWS.
� The applicant is bound to purchase all the items and carry out the works as
mentioned in the application. This is why it is very important that applicants plan
their project extremely well before submitting their application.
� Beneficiaries should note that irregularities in the contracting process may render
the project (or parts thereof) ineligible for funding. A list of ineligible activities is as
described earlier in these guidance notes.
� The IB (DSWS) reserves the right to review, request refund and/or terminate or
suspend a grant if it feels that the Beneficiary is in breach of contact and not
compliant with the rules and regulations and obligations. Any Beneficiary who fails
or refuses to present the claims within the deadline stipulated by the IB (DSWS)
may have his/her grant revised or terminated.
ii. Taxes:
� VAT and any other tax must be quoted separately by suppliers.
iii. Currency:
� All financial documentation shall be presented in Euros. Wherein this is not
possible, the Beneficiary must convert the foreign currency through
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http://www.ecb.int/stats/exchange/eurofxref/html/index.en.html for daily
exchange rate in Euros. The Beneficiary should clearly show the rate used.
iv. Co-financing
The financing of operations benefiting from DSWS Grant Schemes under the 2007-2013
programming period have an element of private co-financing. The co-financing rate will
vary depending on the nature of the Grant Scheme and on the size of the Beneficiary. In
our case, co-financing rate is set for 85% for micro enterprises, 80% for small and 70%
for mediuim/large enterprises of the cheapest quotations submitted. The Grant
Agreement will stipulate the rate to be applied for each project. The tables hereunder
indicate that the co-financing rate will depend on the head count and the balance sheet
totals or head count or turnover:
Type of Project Minimum Threshold Excl. VAT
Maximum Threshold Excl. VAT
Structural Upgrading on existing premises
€ 5,000
€15,000
Relocation of existing child care facilities
€10,000
€50,000
Start-up - new child care facilities
€10,000
€50,000
Enterprise category Headcount Turnover or Balance sheet total
Medium-sized < 250 ≤ € 50 million
≤ € 43 million
Small < 50 ≤ € 10 million
≤ € 10 million
Micro < 10 ≤ € 2 million
≤ € 2 million
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3.2 Equality
The Beneficiary should take a pro-active approach to equal opportunities. The Beneficiary must
ensure that equal opportunities must be taken into consideration at all stages of the operation.
Equal opportunities should be understood to cover not just gender discrimination but also
discrimination based on racial or ethnic origin, religion or belief, disability, age or sexual
orientation.
3.3 Sustainable Development
All efforts should be made by the Beneficiary to include sustainable development issues at all
stages of the operation. The Beneficiary must ensure that the operation is structured in such a
manner that sustainable development issues are mainstreamed throughout.
Environmental matters should be also taken into consideration at all stages of the design and
implementation of the operation. The operation should be structured to ensure minimum
environmental damage and maximum benefits.
4. Project Implementation
4.1 ERDF Aid Scheme Project File
A separate filing system for the particular project approved shall be kept by the Beneficiary. The
filing system is being considered as part of the implementation and post-implementation of the
project.
The Department for Social Welfare Standards recommends that the Beneficiary keeps an arch
lever file, in the following format for easy reference by any monitoring/auditing entity. The
Beneficiary is obliged to keep all documents related to the operation for audit purposes until
31st December, 2020:
Part 1: The Approval Letter and Grant Agreement and corresponding amendments /
updates
This section shall include:
a. the originally submitted application form including all documentation
requested;
b. the original Grant Agreement (signed and dated);
c. the original acknowledgement of receipt of application issued by DSWS;
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d. any request/s for amendments to the project following the issue of the
Grant Agreement (examples of changes / amendments are given in Section
4.5); and
e. any relative communication from DSWS which may be in the form of a letter
of rejection / approval of any request/s made.
Part 2: The Application Form
This section shall include:
a. a copy of the signed and dated application form including:
i. a copy of the signed annexes;
ii. a copy of the signed and dated De Minimis Declaration;
iii. a copy of the Full Audited Financial Statements / Full Management
Accounts as certified by the Certified Public Accountant / Business
Plan (whichever were submitted with the application form);
iv. a copy of MEPA permit;
v. a copy of any other supporting documentation submitted to DSWS as
part of the application such as the Certificate of
Temporary/Provisional for Childcare facilities
Part 3: Claims and Payments
This section shall include:
a. a copy of the signed and dated claim form/s submitted to DSWS;
b. a copy of the fiscal documentation (i.e. invoice/s and receipt/s, proof of
payment/s which may include certified true copies of bank statements and
cheque encashment images) forwarded for reimbursement;
c. the original remittance advice issued by Treasury; and
d. the original bank statement of the new bank account.
e. copies of quotations
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Part 4: Irregularities3
This section shall include:
a. any communication made on any irregularity detected during
implementation or post implementation of the project
b. any measure undertaken to rectify any irregularity (which may include a
copy of the recovery in the form of a cheque).
Part 5: Publicity
This section shall include:
a. a copy of all publicity material on the particular project approved in line with
the ERDF Publicity Guidelines attached as Annex 7; and
b. photos and/ or recordings evidencing information activities undertaken in
relation to the approved project.
Part 6: Inventories, Warranties and ISBN numbers
This section shall include:
a. any warranty / guarantee (if applicable);
b. a list of ISBN numbers (if applicable) and any updates, if necessary; and
c. an inventory of the items purchased as part of the project (if applicable).
An inventory template is attached as Annex 8.
Part 7: On-the-spot Check Reports and other Reports
This section shall include:
a. a copy of the signed on-the-spot checks report/s, forwarded to the
Beneficiary by DSWS;
b. a copy of any follow-up correspondence related to these visits; and
c. a copy of any other reports requested.
d. documentation relevant to the findings on ‘on the spot checks’.
3 Irregularities are defined in 6.5 Irregularity Reports and Recoveries of the Mini Manual
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A sample Template for Documentary on-the-Spot Check Report is attached as
Annex 5 to provide details regarding what happens during on the spot checks, their
outcomes and their intervals.
Part 8: Other Documentation
This section shall include:
a. general correspondence on the project;
The Beneficiaries are required to hold a copy of any original documents related to the
implementation of the operation (if the original has to be passed to another Authority). Copies of
original documents must be certified as true copies of originals by the Project Manager, who is the
person responsible for the implementation of the Project, and who is also the responsible contact
person.
4.2 Project Manager
The name of the Project Manager inserted in the Application Form is the person who will be
responsible for the implementation of the project on a day to day basis. The Project Manager
must be aware of all the details related to the project and must be reachable within reasonable
timeframes to discuss the project. Should the person assigned as Project Manager leave the
enterprise or no longer be in a position to carry this function, his/her responsibilities relating to the
project should be taken over by another person immediately so as to ensure smooth and efficient
implementation of the project. The Applicant should also immediately inform in writing of the
change with the new Project Manager’s contact details.
4.3 Project Start
Projects are only allowed to start after the Grant Agreement has been signed.
4.4 Opening a Bank Account
Beneficiaries are obliged to open an independent bank account for all the transactions that will be
undertaken for the approved project. Details of the bank account will need to be filled in by the
Beneficiary on the official Financial Identification Form (TR/S-9 Form), a sample of which can be
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found as Annex 1. Please refer to Section 5 Reimbursement Procedure, which will give more
details on the payments to be made by the Beneficiary.
Each scheme is based on a reimbursement basis, where the Beneficiary is required to pay for the
actions of the project in full and subsequently follow the procedure set up by the Managing
Authority, to claim the public co-financing element in line with the approved actions listed in the
Grant Agreement.
4.5 Changes / Amendments during Project Implementation
During implementation of the project, DSWS must be informed beforehand of any changes
in project implementation that deviates from the corresponding Grant Agreement.
These may include:
i. changes in activities to be financed through the scheme. It is important that IB’s approval
of these changes should be obtained prior to any commitments to be undertaken by the
beneficiary since this may influence the whole ranking/ scoring system which was given
during project selection. In case it affects the beneficiary’s score it could also result in the
IB to consider revoking the GA.
ii. changes in budget allocation per action
iii. a change in disbursement and financial tables
iv. a change in the Project Manager
v. a change in Beneficiary’s address.
vi. Change in ownership
When any change takes place in the implementation of the project it is imperative that DSWS is
informed before the changes are made. A typed signed request should also include a clear
explanation of what change/s is/are made and a justification for such change/s. DSWS will
consider the change/s made to the original project submitted with the application vis-à-vis the
evaluation undertaken. In the case where the scoring of the preliminary and strategic evaluation
needs to be revised and this will significantly adversely affect the Beneficiary’s score DSWS may
consider revoking the Grant Agreement. The Beneficiary will be informed in writing by DSWS
whether such change/s is/are approved or not.
The Beneficiary is to keep DSWS informed in writing of any changes carried out to any part of the
project throughout a period of five (5) years from the Grant Agreement. When there is a change
of any equipment / supplies parts, records are to be kept and the inventory updated to reflect the
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new serial numbers. All maintenance to the equipment shall be duly documented and
maintenance/repair costs are to be borne by the Beneficiary.
4.6 Publicity
The Beneficiary shall ensure that due publicity is given to the scheme approved through the ERDF
funds, depending upon the type of eligible cost, as highlighted below:
a. commemorative plaques and stickers shall be installed on tangible investments
b. appropriate logos and emblems shall be printed on posters, brochures, publications and
other printed material
c. appropriate logos and emblems shall be portrayed on websites and software.
Publicity guidance is outlined in Section 7 Publicity and Information and more Detailed Publicity
Guidelines are also attached as Annex 7 for easy reference.
5. Reimbursement Procedure
5.1 Bank Account and Payments
As outlined in Section 4.4 Opening a Bank Account, the successful applicants are requested to
open an independent bank account for all the transactions that will be undertaken for the project.
Details of the bank account will need to be filled in by the Beneficiary on the official Financial
Identification Form (TR/S-9 Form), a sample of which can be found as Annex 1. Original Financial
Identification Forms may be obtained from DSWS. In order to ensure a clear audit trail, cash
payments will not be eligible for reimbursement. To this effect, payments to suppliers
can only be made via cheques or bank transfer by the Beneficiary. Proof of payments
issued by a supplier to another third party, not being the Beneficiary appearing on the
signed Grant Agreement, will also not be accepted as a proof of payment and the cost
will be considered as ineligible for reimbursement.
5.2 Claim Process
The Beneficiary may start submitting his/her claim to DSWS, after the Grant Agreement has been
signed. Last claim for reimbursement is to be sent to the IB by October 2014.
a. Claim Documentation
A claim should be accompanied by the following documentation:
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i. the claim form (Annex 2) listing eligible expenditure (as outlined in the respective
Mini Manual and corresponding Grant Agreement). A non exhaustive list of
ineligible expenditure is outlined in Annex 3;
ii. a Financial Identification Form (FIF) (Annex 1) outlining details of a new
beneficiary bank account need to be submitted with the first claim;
iii. quotations;
iv. Invoice; an original Tax Invoice (as specified in the 12th Schedule of Chapter
406 of the VAT Act), or an original Fiscal Receipt (as specified in the 13th
Schedule of Chapter 406 of the VAT Act), together with a bank statement
indicating that payment has been effected and/or cheque encashment images.
Further information is given in Annex 4 Guideline for Issuing Valid Invoices &
Receipts. When foreign expenditure is incurred, the invoice and the original proof
of payment such as original bank statement/s and/or any other relevant original
banking documentation are to be provided. 4
v. a justification and a revised quotation convering the service/product when the
supplier/provider and/or price/s is/are different to that indicated in the application
form: before Beneficiaries change supplier to the one mentioned in the Grant
Agreement they are to go to three (3) bidders to get three (3) other quotations
comparable to the ones submitted prior to the signing of the Grant Agreement.
vi. in the case of assets, the Inventory Template has to be filled in with the details
requested (attached as Annex 8);
vii. supporting electronic content and/or documentation such as studies, marketing
material and photos of equipment purchased, events attended and websites
implemented.
The Beneficiary should keep a copy of all communications/documentation forwarded to and
received from DSWS in the ERDF Scheme Project File mentioned in Section 4.1.
b. Claim Processing by DSWS
Upon receipt of a claim, DSWS personnel will verify that all the financial and any other
relevant documentation submitted with the claim is in line with the Grant Agreement. A list
of your eligible costs can be found in Appendix A of the Grant Agreement.
4. any cost entered in the claim form should be quoted in Euros. Kindly refer to
http: www.ecb.int/stats/exchange/eurofxref/html/index.en.html
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Following this documentation check, a prior to payment on-the-spot check visit is
undertaken by the ERDF team at the Beneficiary project’s location indicated in the
application form, to ensure that all copies of relevant documentation is kept and that the
project is being implemented as per the claim submitted. Any invoice/s related to specific
action/s which is/are not identified on site and / or is/are not functioning will not be
reimbursed. A sample of the Prior to Payment on-the-spot Check Report can be found in
Annex 5.
c. Reimbursement of Eligible Costs
The scheme is based on a reimbursement basis, where the Beneficiary is required to pay for the
actions of the project in full and subsequently follow the procedure set up by the Managing
Authority, to claim the public co-financing element. The payment procedure follows a
number of steps which ensure that the approved actions are co-financed by the
scheme. It is a process which consists of a number of checks from various other stakeholders
and the Treasury, which ensure that the payment is as per Grant Agreement and that the proper
procurement procedures have been followed.
21
It is the duty of the IB to ensure that checks are done as soon as possible so as to ensure that the
payment process is speeded up as much as possible.
Payments should be made via a bank credit transfer only. No cheques will be issued to
Beneficiaries.
22
6. Audit and Control
It is the responsibility of the Beneficiary organisation to put in place and to maintain control
arrangements to ensure the proper execution of the project and sound financial management of
the Funds granted to the Beneficiary organisation. The Beneficiaries shall ensure that they
maintain a separate accounting system or an adequate accounting code and to maintain a
separate bank account for all transactions related to the operation without prejudice to national
accounting rules (vide section 4.4).
The Intermediate Body would be monitoring that payments are being effected from
this bank account, details of which are given at application stage.
6.1 Control & Checks
Checks shall be carried out by DSWS and in instances also by the Managing Authority, the Line
Ministry and the Certifying Authority5. This is to ensure that expenditure is real, carried out in line
with the Grant Agreement to certify that the adequate procedures have been followed, and to
ensure that expenditure complies with Community and national rules.
It should be noted that these checks are NOT audits but administrative verifications. DSWS shall
inform the Beneficiary that an on-the-spot check (documentary and/or physical) will take place at
least one working day in advance. However, DSWS is also bound to carry out unannounced visits
up to five (5) years after the completion of the project.
The template to be used during the visit will be sent to the Beneficiary with the on-the-spot check
notification in order to help the Beneficiary prepare for the visit. The Project Manager and any
other representatives of the Beneficiary must be present at all times when the on-the-spot check is
being carried out. These checks focus on the administrative, financial (payment process,
procurement process and verification of payments), publicity and physical aspects of the project.
i. Documentation Check
� The documentation check will ensure that all documentation related to the
project is retained and kept in an independent ERDF Scheme Project File up
to 31st December, 2020 as per Section 4.1.
� that there is a clear audit trail, including all documentation listed in section
5.2 (a);
23
________________________________________
5. The Certifying Authority (CA) is responsible for the certification process of EU Funds. The CA is the EU Paying Authority Directorate
within the Ministry of Finance (MFIN).
� that the activities were carried out in compliance with Community and
National rules (including procurement, state aid, sustainable development,
equal opportunities and environmental sustainability) and in line with any
commitments made by the Beneficiary when the application form was
submitted to the IB for selection;
� Regulations on information and publicity are adhered to; and
� Established timeframes are being met.
ii. Physical Check
� The person undertaking the physical on-the-spot check shall verify that the
operation has been carried out as per Grant Agreement;
� When carrying out physical on-the-spot checks, photographs of the project
implemented may be taken at the Beneficiary’s premises. Photographs will
be attached to the relevant report and may be used for publicity purposes.
Should any photograph be subsequently required for publication, the prior
written consent will be obtained from the Beneficiary, and such consent
should not unreasonably be withheld;
� The person conducting the check will also check that the relevant serial
numbers match the details on the invoices. The serial number also needs to
match with the serial numbers of the inventory. The inventory officer
should keep a record should the item be replaced (the old equipment needs
to be retained) or should parts thereof be replaced;
� Updated Certificates of Temporary/Provisional Registration of Childcare
facility should be kept in file accordingly
iii. Publicity Check
The on-the-spot check carried out by DSWS will check:
� The ERDF Scheme Project File for evidence of publicity material;
� Whether due publicity is visible on-site; on the equipment purchased; on the
websites launched or any material published; and
� That, in case of operations that have been completed, the permanent
plaque is on site as indicated in Annex 7 Publicity and Information.
24
iv. Project Objectives (indicators)
� The person/s conducting the on-the-spot check shall also confirm that the
Beneficiary reached or is reaching the objectives as planned in the
application form. Any proof necessary for such confirmation may be
requested by the IB or the relevant authority conducting the check.
Furthermore, Beneficiaries are requested to keep a copy of the updated ETC
list of employees and any attendance sheets of children attending the child
care facilities.
Marks are awarded for indicators during selection process. It is hence very crucial that these
indicators are measured and that documentation has to be kept
v. Durability Check
The on-the-spot check will make sure that the Beneficiary is a going concern and
the equipment purchased is fully functional. Any equipment acquired by the
beneficiary as part of the approved actions shall conform to the durability clause
stipulated in Article 57 (1) of Council Regulation (EC) 1083/2006, stating that the
Beneficiary retains the contribution of the funds only if that operation does not,
within five years from the completion of the approved project, undergo a
substantial modification. Hence, if equipment is damaged, stolen or becomes
obsolete during these five years, it shall be replaced through the Beneficiaries own
funds.
Any queries that may arise from such checks will be directed to the person
responsible of the operation within the Beneficiary organisation as indicated in the
application (the Project Manager). Any queries must be answered within the
stipulated deadline. Failure to answer queries raised may have an impact on the
grants awarded.
6.2 Follow-up Action to the on-the-spot Check
Following an on-the-spot check, which may be undertaken if necessary, DSWS shall send the draft
report (outlining findings and follow-up/recommendations6) to the Beneficiary for
signature/comments. Any follow-up action required, as indicated in the On-the-spot Check Report,
6. Where applicable.
25
shall be undertaken by the Beneficiary within a stipulated deadline. Failure to do so may result in
the suspension of the grant.
The finalised report and follow-up report will be uploaded on a Database (Structural Funds
Database) by DSWS for checks to be carried out by the Line Ministry and other Structural Funds
stakeholders7.
6.3 Checks following completion and reimbursement of operations
Furthermore, in line with Council Regulation (EC) No 1083/2006 Article 57 (4), ‘The Member States
and the Commission shall ensure that undertakings which are or have been subject to a procedure
of recovery in accordance with paragraph 3 following the transfer of a productive activity within a
Member State or to another Member State, do not benefit from a contribution from the Funds.’
All Beneficiaries should take note of Article 57 of the General Regulation (EC/1083/2006). All
grants are bound by the conditionality in this article, namely that the relevant operation co-
financed by the ERDF Grant does not, within five years from completion of the operation, undergo
a substantial modification as outlined in Article 57 of the Council Regulation 1083/2006 which:
• affects the nature or the implementation conditions or giving to a firm or a public
body an undue advantage; and
• results either from a change in the nature of ownership of an item of infrastructure
or the cessation of a productive activity.
6.4 Audits
Audits (systems and operations) are carried out by local and foreign audit bodies. The Internal
Audit and Investigations Directorate (IAID) is the designated Audit Authority for the programme.
The Audit Authority will inform the Beneficiary of an audit at least one day in advance.
The following bodies may also undertake ad hoc on site audit visits:
• The National Audit Office (NAO)- the external auditors of government that carry out
audits on public bodies;
• The European Commission Services – carry out audits of financial systems or
expenditure claims and performance audits mainly within OPM;
• The European Court of Auditors – may carry out audits on any body or organisation
receiving EU funds; and
7. Managing Authority, Certifying Authority, Audit Authority and any other relevant organisations
26
• Any other entity/organisation as it is deemed appropriate by the entities institutional
setup such as the State Aid Monitoring Board (SAMB).
The Beneficiary should provide the necessary support to the auditors in carrying out their work.
The audit report is sent to the Managing Authority for onward submission to the respective auditee
as it deems necessary copying the Certifying Authority.
6.4.1 Preparing for Audit Visits (applicable to all audits)
In general, the auditors will take a few days examining documentation held by DSWS and also
Beneficiaries. As part of their preparation for an audit mission, Beneficiaries should:
• Ensure that all persons (including technical personnel) within the Beneficiary
organisation involved in the implementation of the operation being audited are available
during the audit mission. Priority must be given to the audit by all those involved in the
operation being audited. It is important that such persons are appropriately briefed;
• Ensure that all the project documentation is made available and filed to facilitate easy
access to the necessary documentation during the audit. The ERDF Aid Scheme Project
File must be available for auditors during their checks and on-site visits;
• The auditors may ask for copies of documents that are filed. Ideally the Beneficiary
would have photocopying facilities readily available. The Beneficiary will take note of
any copies of documentation that is given to the auditors and will submit this list to the
DSWS upon completion of the audit; and
• It is important to note that auditors may give no prior notice to visit the site and may
ask the Beneficiary at short notice for an ad-hoc site visit.
Auditors will seek to examine the documentation during an audit visit listed in Section 4.1.
6.4.2 Follow-up to an Audit Mission
Once the audit mission is complete, the auditors will write a report with the findings and
recommendations (where necessary). If deemed necessary, the auditors may ask the
27
stakeholders for clarification/s. The latter may ask the Beneficiary of the operation concerned to
provide feedback.
6.5 Irregularity Reports and Recoveries
Irregularity means any infringement of a provision of Community Law resulting from an act or
omission by an economic operator which has, or would have, the effect of prejudicing the general
budget of the European Union by charging an unjustified item of expenditure to the general
budget8.
Irregularities can be one-off or systematic. A systematic irregularity is a recurrent error due to the
deficiencies in the management and control systems aimed at ensuring the correct accounting and
compliance with rules and regulations. In case where systemic errors are detected, the MA shall
suspend payments (where applicable) and/or verification of expenditure pending resolution of the
systemic error/s. When such errors have no financial implications, the MA will nevertheless
suspend verification (statement of expenditure) pending resolution of the issue. In both cases
funds are, in general, recovered. In the case of systematic irregularities, recoveries are not
restricted to the amounts detected but can cover the whole programme through a flat rate. The
detection of sustematic irregularities often require change sin the implementation system.
Beneficiaries will be informed of such changes.
When any of the obligations set out in the Grant Agreement, Letter of Acceptance, eligibility rules
and/or any other applicable rule/regulation, are not observed, the Beneficiary may be subject to
refund of part or the entire grant awarded as would be deemed necessary by the
IB/MA.Irregularities may be reported by the Beneficiary or are detected through checks and audits
carried out. However, irregularities can be detected through other means including, fiscal controls,
evaluations; initial/judicial enquiry, grievance or compliant (unanimous or not), press information.
8. Article 2 (7) of EC 1083/2006
28
i. Reporting an Irregularity
Any one player (the MA, CA, AA, Treasury, DoC, Line Ministry, Beneficiary or any other relevant
entity) involved in the implementation of Cohesion Policy Funds, who, at any stage of
implementation and/or control procedure, becomes aware of an irregularity (whether one-off or
systemic), has the duty to IMMEDIATELY report the irregularity in accordance with the procedures
specified in Chapter 9 Irregularities and Financial Corrections of the Manual of Procedures for
Projects Implementation – Cohesion Policy 2007-2013. The person organisation detecting an
irregularity at any stage of the implementation of the programme, shall prepare the Cohesion
Policy Funds Irregularity Report A (CPIR A)9 giving details on the relevant irregularity. It is
important to note that the CPIR A must be drawn up and sent to the MA copies to the CA and the
AA, once the irregularity is detected. The MA shall then circulate the report to all relevant
stakeholders.
In the case of private Beneficiaries (enterprises participating in aid schemes under Article 107 of
the Treaty), the report is sent to the IB. The IB would then forward the original report to the MA
copying the AA and the CA.10
ii. Financial Recoveries
It is important to note that failure to apply rules and regulations can result in irregularities which,
in turn, could lead to financial corrections. In certain cases, the recovery can be up to 100% of
the overall grant value.
iii. Financial Corrections
As outlined in Section 4.5, the Beneficiary is to inform DSWS immediately of any such changes to
the project. Such changes may require that financial corrections be made in accordance with
Article 57 of the Council Regulation 1083/2006 which could result in the cancellation of all or part
of the EU contribution.
9. Manual of Procedures for Projects Implementation – Cohesion Policy 2007-2013 Version 4 – SELECTED CAPS
10. Manual of Procedures for Projects Implementation – Cohesion Policy 2007-2013 Version 4 – SELECTED CAPS
29
7. Publicity and Information
In order to enhance transparency regarding use of the Funds, the name and details of the
Beneficiary organisation, the total cost of the project, the grant amount and purpose and results of
the project11 will be published electronically or other published lists and databases12.
As part of such publicity, the undertaking will be obliged to fix in a prominent place a plaque that
will specify that the enterprise is participating in the DSWS ERDF Aid Scheme and will show the
funding sources of the project. The plaque should include the name of the scheme and the name
of the childcare centre. This plaque must be exhibited until five years have passed after the
completion of the project.
Furthermore any documents, concerning such operation shall include the operation title as well as
the compulsory EU emblem, national flag of Malta, Cohesion Policy Logo and compulsory text
indicated in Annex 7. The Beneficiary must collaborate with the IB during the organisation of
events or promotional activities, including exchange of experience at both national and European
level.
All data is collected and held by DSWS and/or transferred to third parties in order to fulfil DSWS’s
functions including publicity and research and other Community obligations according to law and in
line with the provisions of the Data Protection Act.
The Beneficiary should disclose to DSWS data which is correct and accurate. The Beneficiary has
a right to access all data as well as to request that any incorrect data be rectified. The Beneficiary
should ask for assistance, if any queries arise. Where the data pertains to a third party, the third
party should be informed and the accuracy of the data should be ascertained.
11. The list is indicative and not comprehensive of the information that can be published. 12. EC Regulation 1828/2006 Article 6
30
Annex 1 – Financial Identification Form – (TR/S-9 Form)
31
32
MINISTRY OF EDUCATION, EMPLOYMENT AND THE FAMILY
Reimbursement Request Form
Name of Beneficiary:
VAT Number:
Address:
Telephone:
Email:
Attached to this covering letter please find a Reimbursement Request Form that should be used by companies benefiting under [name of Aid Scheme]. When going through the Reimbursement Request Form please delete the words in italics which are not applicable and insert the information which is deemed relevant according to the instructions therein provided. Please fill in the Form table carefully. The said Claim for Reimbursement should be:
• issued and signed by the Beneficiary’s representative and; • addressed and sent to the undersigned.
Together with the said Form, the Beneficiary should also attach:
• any contracts; • tax invoices or invoices and fiscal receipts. (Where this cannot be done, payments shall be supported by
accounting documents of equivalent probative value); • Proof of payments (such as Bank transfer notes and official cheque images from the Bank); • In case of works, certificate of works and summary of BoQs from a certified architect or engineer as
applicable; • In case of employment:
o the payslips of the employees; o the attendance sheets (containing the date, the starting time & end time.); o receipts of payment of Social Security contribution (both of the employee and the employer, where
applicable.) This shall consist of: � the FS5 for the relevant months; � the receipts issued by the Inland Revenue Department covering the same period/s, and; � a declaration from the financial controller that the NI for the persons claimed is included in
the FS5.
The Reimbursement Request Form shall be confirmed and certified by the undersigned. We thank you for your cooperation. Regards, [Signature and Name of Project Leader] Project Leader
Operational Programme I – Cohesion Policy 2007-2013 Investing in Competitiveness for a Better Quality of Life
Contract part-financed by the European Union European Regional Development Fund (ERDF) and Cohesion Fund
Co-financing: EU Funds, National Funds, and Private Funds
Investing in your future
33
MINISTRY OF EDUCATION, EMPLOYMENT AND THE FAMILY
Ref No: [as established by IB] Date: [Date] Request for reimbursement of payments made by [ Name of Beneficiary] In terms of Grant Agreement No. ___________________ [this should be the same number quoted on the
Grant Agreement between the Intermediary Body and your Organisation] dated [insert date of Grant
Agreement], I am hereby requesting reimbursement for the expenditure incurred listed below, as part of the
“[Name of Aid Scheme]” [Insert Aid Scheme Ref. No.] co-financed under Operational Programme I Cohesion
Policy 2007-2013 European Regional Development Fund [amend OP name and fund accordingly].
The total amount of € [insert amount requested] was paid in relation to the actions listed in Annex 1 where
you can also find a breakdown of the total eligible costs incurred.
You are kindly being requested to take the necessary action so that reimbursement is effected.
The following documents are also being attached in support of the claim: [please tick as appropriate]
Tax invoices Invoices and fiscal receipts Accounting documents of equivalent
probative value
Proof of payments (such as Bank transfer notes and official cheque images from the Bank);
Certificate of works from a certified architect or engineer as applicable
Summary of BoQs
Payslips of the employees
Attendance sheets FS5
Receipts issued by the Inland Revenue
Department
Declaration from the financial controller
that the NI for the persons claimed is
included in the FS5
Other
Signature of Beneficiary
Representative
Designation (within the company)
Name of Beneficiary Representative Date
Rubber Stamp of Company: For [name of IB] office use: Certified Correct by: __________________ Date: ______________ Project Coordinator
__________________ Date: ______________ Project Leader
Operational Programme I – Cohesion Policy 2007-2013 Investing in Competitiveness for a Better Quality of Life
Contract part-financed by the European Union European Regional Development Fund (ERDF) and Cohesion Fund
Co-financing: EU Funds, National Funds, and Private Funds
Investing in your future
Annex 1 – Claim Form (ERDF Aid Schemes)
Claim Details
Date Received
SignatureName and Signature of person confirming this claim is as per GA
Position held:Remarks
I declare that the
Name and surname of Claim Reference Number
I hereby authorise [State name of IB] to process the data contained in this form for the purpose stated above. For [state IB name] only
You have the right to access, rectify, and, where applicable, the right to erase data concerning you. [State name of IB] guarantees fair processing in respect of your personal information. Malta Enterprise will solely send you information related to the C
The information collected in this form is being collected in order process claims related to pre-approved funding. Any information collected shall be processed in accordance with the Data Protection Act, Cap 440 of the Laws of Malta.
Total Claim
345
12
VatTotal cost Grant Rate
Eligible
For [state IB name] use onlyDocu
ment Refere
Invoice No Invoice Date Payment Date Supplier Description of Work Action No. Cost in Euro ExVAT
Date of Grant Grant Agreement Ref.:
Incentive / Project
Name of
Grant Agreement (GA) Details
Date
Annex 3
- Eligible Costs
a) Refurbishment of the following main structural parts of the building:
roof, façade, windows and doors of the façade, apertures, internal and external alterations, plastering and painting, plumbing and electricity installation;
b) technical installations of the building;
c) energy-efficient measures;
d) soft furnishings ;
e) safety (safety equipment, railings, modification of stairs, gates,
cushioning);
f) accessibility features (including ramps, widening of entrances/exits etc);
g) Information Technology equipment required for the running/operations of the child care facility (within limitations);
h) developmentally, age-appropriate equipment, materials and resources for
children;
i) Construction and finishing costs of new premises.
j) Legally recoverable VAT (applicable only to Call 1 and Call May Beneficiaries)
– Ineligible Costs
The costs below are considered to be ineligible costs under any of the schemes:
i. second hand equipment;
ii. costs incurred prior to signature date of Letter of Approval and Grant Agreement. Costs that have been incurred after the end of the scheme, that is after October 2014.
iii. contingencies and/or losses made by the applicant;
iv. the payment of dividends, royalty and interest charges;
v. service charges arising on finance leases, hire purchase and credit arrangements;
vi. cost resulting from the deferral of payments to creditors;
vii. costs involved in winding up a company;
viii. cost related to litigation including any resulting claims for damages or fines;
ix. insurance and indemnity costs;
x. bad debts;
xi. Photovoltaic cells (PVs) and Social Water Heaters
xii. payments for gifts and donations;
xiii. entertainment (including catering, receptions etc.);
xiv. Recoverable tax as approved by the IB;
xv. statutory fines and penalties;
xvi. overheads;
xvii. in kind contributions;
xviii. depreciation;
xix. foreign exchange costs and losses;
xx. maintenance/repair costs: (Examples: repairs/maintenance of hardware, air-conditioners and any other equipment ) including those related to items procured from the ERDF/Cohesion Funds
xxi. purchase of mobile infrastructure (such as purchase of cars)
xxii. interest on debt;
xxiii. bank charges;
xxiv. VAT (applicable only to Call October 2011 Benefici aries)
xxv. Items purchased from own company are not eligible
xxvi. Marketing of Child care facility
37
Annex 4 – Guideline for Financial Documentation
1. What is an invoice?
(i) A non-negotiable commercial instrument issued by a seller to a buyer;
(ii) A legal document which can be used as evidence of an incurred debt.
Yet an invoice is only enforceable and legal if substantiating evidence proves that the goods
actually exist or the service was actually rendered and that it has been paid for. (There might also
be the case where contract payment terms permit an advance payment to the contractor. Such a
payment is also legally enforceable but must also be substantiated by a fiscal receipt or a
document of equivalent probative value, such as a document evidenced by a bank transfer
effected by the enterprise into the Bank Account of the supplier.)
2. Obligation to issue invoices according to VAT Le gislation
Every person registered for VAT who supplies, or sells (as seller), to another VAT registered
person (or buyer) shall issue an invoice to the buyer within 31 days from the earliest of:
(i) The date when the items bought have been delivered (in case of services, when the actual
service has been provided);
(ii) And the date when payment has been received from the buyer.
3. Requirements and contents of an invoice
An invoice shall have the following:
(a) The issue date;
(b) The invoice number (which has to be unique);
(c) Name, address and VAT number of seller;
(d) Name, Address and VAT number of buyer;
(e) Sales Category (for example – “Sales Invoice”);
(f) Description indicating:
� Quantity and nature of each product (for example – 50 bags of cement) for purchase / sale
of products;
� Nature of the service provided (for example – services provided by an architect – testing
and measurement of a rubble wall) for the provision of services;
(g) Date of provision of service / delivery of products;
(h) Net Value of products bought / sold i.e. value EXCLUSIVE OF VAT (for example
– 50 bags of black cement – value per item €10 – total €500);
(i) The total VAT amount (€500 at the rate of 18% VAT = €90). The VAT rate has to be included at
all times;
(j) The total sum of products/ services bought or sold including currency used (total value exclusive
of VAT + VAT amount).
Invoices which are cancelled in full or in part, co rrected or tampered with, will not be considered as valid documents. In the pages to fol low, we have included a specimen
38
correctly filled invoice. (One may note that invoic es may vary according to the electronic system adopted by the firm selling.)
4. Invoice issue by a retailer
Invoices to be issued by small commercial shops, (such as ironmongers and similar enterprises)
have to include the following:
1. Invoice number;
2. Date;
3. Name, address and VAT number of the seller;
4. Buyer’s VAT Number;
5. Description of objects bought;
6. Quantities of each item bought;
7. Invoice total exclusive of VAT;
8. VAT amount identified separately;
9. The total sum of invoice, i.e. TOTAL exclusive of VAT + VAT.
The same 9 requirements apply if the invoice is handwritten.
In certain cases the document includes the words shown below:
CASH SALE/ INVOICE/ RECEIPT
In this case the retailer would have to select accordingly in the following manner: if for example,
the document is an invoice, the terms CASH SALE and RECEIPT shall be cancelled out as shown
below:
CASH SALE / INVOICE / RECEIPT
For invoices issued by retailers a fiscal receipt has to be issued, either through the cash register or
via the fiscal receipt book issued by the VAT Department.
Under the EU Structural Funds System the policy for fiscal receipts is the following: Fiscal receipts
issued by a cash register cannot be considered as a substitute to the invoice itself, even if the
seller includes the VAT number of the buyer on the same fiscal receipt. The reason for this is that
most of the times such receipts do not identify the item/s and quantities being bought. For this
reason an Invoice/ Cash Sale document needs to be provided (even if hand-written) to the
respective authorities for claiming payments.
It is important to note that a receipt should have a reference to the invoice which is being
settled i.e. narration should read ………..in settleme nt of invoice 123,125 etc.
39
In the next page, we have included a specimen handwritten invoice which satisfies the
requirements under the Structural Funds System mentioned above. Moreover no tampering is
allowed on these documents (i.e. cancellation, correction etc). For Cash Register receipts we
recommend that a photocopy is taken of these documents as this would become illegible after
some time until these documents are presented to Government Departments as proof of the actual
expenditure.
40
41
42
5. Difference between a Tax Invoice and a Fiscal Re ceipt
A Tax Invoice must be issued when a person registered under Article 10 of the VAT Act makes a supply to
another registered person. A fiscal receipt must be issued when a registered person makes a supply to a
non-registered person.
A Tax Invoice provides tax information to the extent that it also serves as a fiscal receipt. It is issued by a
registered person who is not classified as an exempt person and should contain the following information:
(a) an valid identification number of the invoice;
(b) the date of supply;
(c) the name, address and VAT registration number of the supplier;
(d) the name, address and VAT registration number of the customer (person to whom the supply is
made);
(e) the type of supply (e.g. sale, hire, sale by commission, etc.);
(f) a description of the goods or services supplied;
(g) for each description, the quantity of the goods or the extent of service, the rate of tax
chargeable and the price payable excluding tax (including currency used);
(h) the total price payable before any cash discount offered;
(i) the amount of tax chargeable at each rate so chargeable;
(j) the total amount of tax charged.
The VAT Act establishes that a Tax Invoice shall be provided within 31 days from the earlier of:
(a) the date when the goods are delivered or the services are performed;
(b) the date on which the payment for that supply is received.
6) Exempted persons
An invoice issued by a registered person who is classified as an exempt person should contain the following
information:
(a) an identifying number of the invoice
(b) the date of the supply
(c) the name, address and VAT registration number of the supplier and the words "Exempt
Person"
(d) the name, address and VAT registration number of the person to whom the supply is made
(e) the type of supply made (e.g. sale, hire, sale by commission, etc.)
(f) a description of the goods or services supplied
(g) for each description, the quantity of the goods or the extent of the service and the price payable
(h) the total price payable before any cash discounts (including currency)
(i) the rate of any cash discount offered
44
This information should be used only as guidelines. As regards VAT issues, reference to the VAT Act
is highly recommended while further clarifications should be obtained from the Department of VAT.
More information can be found in the FAQs of the VA T Department website: http://vat.gov.mt
ANNEX 5 – TEMPLATE FOR DOCUMENTARY ON THE SPOT CHECKS
46
Template for Documentary on-the-spot checks
This template should be filled in by the IB when carrying out a documentary on-the-spot check
AID SCHEME ON-THE-SPOT CHECK REPORT
1. GENERAL INFORMATION
Member State: Malta Programming Period: 2007-2013
Objective: Convergence Operational Programme: 1
Date of On the Spot Check: Time of visit:
Tick where relevant On the Spot Prior to 1st Payment
Prior to 2nd Payment
Final Claim
Place of meeting:
Officers present during the spot check:
Name of Aid Scheme: THE REGENERATION OF CHILDCARE I N MALTA - ERDF 136
Intermediate Body: DEPARTMENT FOR SOCIAL WELFARE ST ANDARDS
Grant Agreement Reference No. Grant Agreement Date:
Legal name of Beneficiary:
Address of Beneficiary
Employment as per main application: Full time Part time
Employment as per On the Spot check (as per ETC data): Full time Part time
Size of Business: Aid Intensity (%)
Brief description of entity’s activity
47
List of project actions as highlighted in Appendix A of the Grant Agreement
1.1 Total Cost of the Project
A B C D E
Public co-financing
Private co-financing
Net (Eligible)
Cost
Other (Ineligible
Cost)
Total Cost
(A+B) (C+D)
0.00 0.00 0.00 0.00 0.00
If any changes were proposed enter the revised costs below:
Changes to the Grant Agreement date:
0.00 0.00 0.00 0.00 0.00
1.2 Project Documentation
Are all the required documents in the project file?
Yes No N/A
Beneficiary's Application form to IB
Supporting Documentation / Annexes e.g. Audited Financial Statements / Management Accounts
Original Acknowledgement of receipt of Application Form from IB
Original signed Grant Agreement:
Copies of 3 quotations or relevant justification/s, if applicable
Any documentation to show changes to the Grant Agreement
48
MEPA Permit (where relevant)
Temporary/Provisional Registration Certificate of Childcare Facility
Any other supporting documentation submitted with the application
1.3 Grant agreement obligations Are all obligations listed in the Grant Agreement being adhered to by the Beneficiary, in particular regarding: YES NO N/A
The Beneficiary is in line with the State Aid Regulations permissible thresholds;
The Beneficiary confirms that it has not received any further funds or assistance from state resources, in the form of State Aid, over and above aid granted under the 2007-2013 period
State Aid:
In the event of receiving any further funds or assistance from any state resources, in the form of state aid, the Beneficiary has notified the IB in writing
Document Retention until 2020:
The Beneficiary is keeping all the relevant documentation in file, and will be keeping and maintaining the project file until 2020, in accordance with the Guidance Notes for Implementation
Ineligible costs: The Beneficiary confirms that no ineligible costs are being claimed and that there are no cases of double-financing of the same activity
Durability
The Beneficiary confirms that for five years from the Project Completion, it will retain the operation as approved in the evaluation procedure and all financed activities
2. PHYSICAL IMPLEMENTATION
Yes No
Is the project being implemented in accordance with the components agreed in the Grant Agreement?
Is the implementation progressing in accordance with the deadlines stipulated in the implementation schedule agreed to in the Grant Agreement? If no, please explain the status of physical implementation in the space below
Any comments on findings made during the site visit:
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2.1 Indicators
List the indicator/s relevant to the Scheme Information as at Application stage
Give a description of the progress achieved as at On the Spot Check
Increase number of children attending the facility
Figures of children attending the new childcare facility (for relocation and start ups)
Number and type of new staff (recruited in the childcare facility (please also indicate, if applicable the number of employees who moved from part-time employment to full-time employment)
Extension of operational hours and/or opening times of the faciity from the service given prior receiving funds from the scheme
In the case of enterprises offering child care services to their employees, give the number of employees who avail themselves of this service and the impact that this service would have on their intention to remain in employment or to enter/reenter the workforce
3. DELIVERABLES
3.1 Equipment Tick here if section is Not Applicable to project
Yes No N/A
Does the project involve the purchasing of equipment?*
*If Yes please attach a copy of the Inventory
Is all the equipment operating on site?
3.2 Works Tick here if section is Not Applicable to project
50
Yes No N/A
Is the Bill of Quantities (BOQs) of the actual works attached to the certificate? Is the summary of BOQ’s attached to each payment?
4. FINANCIAL IMPLEMENTATION PROGRESS
4.1 Disbursement to date
Net of VAT VAT (Not eligible) Total
Please indicate the amount of money requested by the Beneficiary to the IB to date 0.00
Indicate % of disbursement (Net payments to date / Net eligible Cost) 4.2 Financial Documentation
Yes No N/A
Copy of Claim Form/s
Certification of Payment received from Treasury
List down all the invoices being checked during this spot check:
Invoice / Document Reference
Supplier Equipment Ref. No. (example ISBN No.)
where applicable
Invoice Amount
(incl VAT)
Invoice and relevant proof of payment (bank statement and receipt) in file?
Act
ion
No.
1 (
Inse
rt n
ame
acco
rdin
g to
the
Gra
nt
Agr
eem
ent)
Net [This represents the
Net Eligible amount as
featured on the ISC (Public
Eligible)] Yes No
Comments
51
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
Total 0.00 0.00
Photos taken Ref No. A1 A2 A3 A4 A5 A6 A7
Replicate this section as appropriate to reflect th e grant agreement
4.3 Procurement (replicate for each invoice)
The Officer conducting the spot check must ensure that procurement has been carried out
Item procured: Invoice No:
List of suppliers
Value of each quote
Chosen supplier
Amount of selected
quote
Justification for award
Yes No N/A
A minimum of 3 Quotations are in file
Agreement with supplier where applicable
4.4 Separate Accounting System/Code
Private Enterprises Yes No Comments
Type 1 - Private enterprises with the obligation to prepare annual financial statements
A copy of the auditor's certificate for the applicable financial statements (from the year during which the project starts till the year during which Treasury effects the final payment to the Beneficiary)
52
Auditor's certificate providing specific assurance on the application of: - a separate accounting system; or - an adequate accounting code (delete as applicable)
Type 2 - Private enterprises with no obligation to prepare annual financial statements
For the accounting of all transactions related to the project, state whether a separate bank account is being maintained
All project transactions recorded in the bank statement
If any if the above obligations are not being followed, state why
Beneficiary is maintaining a record with the full details of expenditure paid and funds received from the project (e.g spreadsheet)
4.5 Data Protection Act
Yes No N/A
Is appropriate reference given to the protection of personal data, especially in cases of employment contracts?
5. HORIZONTAL PRIORITIES (according to scheme) 5.1 Environmental Sustainability
Yes No N/A
Has the Beneficiary implemented its commitments as outlined in the application?
Specify what the project has achieved so far in relation to its contribution to environment sustainability.
5.2 Equal Opportunities
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Yes No N/A
Is the project in line with Community Policy on Equal Opportunities?
Has the Beneficiary implemented its commitments as outlined in the application?
Specify what the project has achieved so far in relation to its contribution to equal opportunities
6. PUBLICITY AND INFORMATION
Please specify whether the following compulsory publicity measures are in place and in line with the Information and Publicity Requirements:
Yes No N/A
Signs/plaques on site Stickers on co-financed items
others:
7. CONCLUSIONS
7.1 General remarks on the overall implementation of the project
7.2 List any follow-up actions required and the date by which these should be undertaken as well as who is to check that action has been taken as instructed. Indicate if a follow-up visit is necessary and by when this visit should take place.
7.3 Indicate/list any suspicion of irregularities or actual detection of irregularities.
54
7.4 Remarks on general improvement which may be required in the implementation and management of the project.
8. LIST OF ANNEXES (as relevant)
(Photos and/or documents gathered during the on-the-spot check) IB Officer Conducting Check : Name in Block Letters Signature Designation Date MA Officer Conducting Check (where applicable): : Name in Block Letters Signature Designation Date
Beneficiary Name in Block Letters Signature
55
Designation Date
56
Annex 6 – Sample of the Follow up Check Report
Template for Documentary on-the-spot checks Template should be filled in by the IB when carrying out a follow up on-the-spot check
AID SCHEME FOLLOW UP CHECK REPORT
1. GENERAL INFORMATION
Member State: Malta Programming Period:
2007-2013
Objective: Convergence Operational Programme:
Date of follow up Check: Time of visit:
Place of meeting: Time of visit:
Officers present during the spot check:
Aid Scheme: ERDF 136 'The Regeneration of Childcare in Malta'
Intermediate Body: Department for Social Welfare Standards
Grant Agreement Reference No.
Grant Agreement Date:
Legal name of Beneficiary:
Address of Beneficiary
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2. FOLLOW UP
List all issues that were earmarked as requiring follow-up action when the main spot-check was undertaken and indicate whether the required action has taken place and put in any comments if required.
Action undertaken Issue No.
Officer responsible to take action
Yes No
Remarks
1
2
3
CONCLUDING REMARKS IB Officer Conducting Check : Name in Block Letters Signature Designation Date
58
MA Officer Conducting Check (where applicable): : Name in Block Letters Signature Designation Date Beneficiary Name in Block Letters Signature Designation Date
Annex 7 – Publicity Guidelines
Details on the
INFORMATION AND PUBLICITY COMMISSION REGULATION (EC) No 1828/2006 of 8 Decemb er 2006 setting out rules for the implementation of Council Regulation (EC) N o 1083/2006 laying down general provisions on the European Regional Development Fun d, the European Social Fund and the Cohesion Fund and of Regulation (EC) No 108 0/2006 of the European Parliament and of the Council on the European Regio nal Development Fund. This note provides general guidelines on the information and publicity obligations of Grant Scheme Beneficiaries. In all cases, it remains the Beneficiary’s responsibility to ensure its compliance in this regard with Commission Regulation (EC) No 1828/2006. Publicity measures are to be carried out by the Beneficiary in accordance with the type of project which is being co-funded by the European Regional Development Fund in order to ensure the visibility of the interventions financed under the Operational Programme I. The Beneficiary is responsible of informing the public about the assistance obtained from the Funds in line with the provisions provided under Article 8 of Commission Regulation 1828/2006. This article will also be reflected in the grant agreement between the IB and the Beneficiary. In accordance with Article 9 of Commission Regulation 1828/2006, all information and publicity measures aimed at Beneficiaries, potential Beneficiaries and the pubic shall include the following:
1. the emblem of the EU and Maltese Flag 2. the logo of the ERDF Operational Programme 3. the name of the ERDF Operational Programme – “Investing in Competitiveness for a
Better Quality of Life” 4. reference to ERDF: ‘insert name of funds” 5. the co-financing rate – EU and National 6. the statement chosen by the MA, highlighting the added value of the Community:
“Investing in your future”. With reference to the above, all publicity measures employed by the Beneficiary shall bear the following standardized emblems and text, to be set out as shown below:
Operational Programme I – Cohesion Policy 2007-2013
Investing in Competitiveness for a Better Quality of Life
Aid Scheme part-financed by the European Union
European Regional Development Fund (ERDF)
Co-financing rate: EU Funds, National Funds,
Private Funds
Investing in your future
60
The Community Emblem (12-starred European flag) shall be presented in accordance with the current specifications and must conform to the EU’s visual identity guidelines including the correct colors or shades. Full information and examples can be found on the website: http://www.ppcd.gov.mt/publicity. In line with Article 5 of Commission Regulation 1828/2006, the Beneficiary must know that acceptance of funding is also an automatic acceptance of their inclusion in the publication (electronically or otherwise) of the list of Beneficiaries, the names of the operations and the amount of public funding allocated to the operation in line with Article 7(2) (d) of Commission Regulation 1828/2006. Commemorative Plaques or Stickers In the case of physical investments in commercial business premises, commemorative plaques shall be installed indefinitely at a site accessible to the general public. With regards to stickers these would need to be placed on equipment and maintained for at least five years from the completion of the project. These information and publicity provisions apply to all interventions (including all printed matter such as posters, brochures, CD/DVD covers, publications, etc.; websites and software) carried out as part(s) of the project financed under the respective scheme. Posters, brochures, publications and other printed material All printed material financed under the scheme shall contain the appropriate logos and emblems on the title page or equivalent. Websites and software For websites and other electronic or audio-visual materials, the above principles shall also apply by analogy. In the case where the project or part thereof consists of the installation of operational software packages, the Beneficiary will comply with these provisions by mentioning the contribution of the Grant Scheme, in line with the above mentioned specifications, at least on the home page of the operation. Fairs and other events In the organisation of conferences, seminars, fairs, exhibitions and sales trips, the part-financing of the project under the Scheme shall be made explicit by applying the above principles by analogy, including, but not restricted to, the use of the appropriate logos and emblems on documents. The European flag must be exhibited to display the contribution of the European Community. On the other hand the Community emblem must be displayed on documents together with that of Malta. Evidence of complying with these provisions In the case of infrastructural interventions, DSWS officials will be responsible to confirm that these information and publicity provisions have been abided with by the Beneficiary. Furthermore, the Beneficiary shall, not later than the date of the final site visit by DSWS officials, submit to DSWS photographic evidence of such compliance. In the case of non-infrastructural projects or part thereof, the Beneficiary is to submit evidence of compliance with these provisions, including a copy of any printed matter or an electronic copy where applicable. Photographic evidence of compliance with these provisions is to be submitted in the case of participation in international fairs. All such evidence is to be submitted to DSWS by the Beneficiary not later than the date of submission of the final claim related to the completion of the project.
Annex 8 – Inventory Template
Inventory template for Equipment/Supplies funded th rough an Aid Scheme
Aid Scheme: ERDF 136 'The Regeneration of Childcare in Malta'
Project Reference: ERDF 136
Name of Beneficiary: Department for Social Welfare Standards
Address of Beneficiary: Bugeia Institute, 469, St Joseph High Road, St Venera
Total Cost of the Project
A B C D E F G
National Public Co-financing
Private co-financing
Net (Eligible)
Cost
VAT (Non-
Eligible)
Other (Ineligible Cost)
Total Cost
ERDF Co-financing
(A+B+C) (D+E+F)
0.00 0.00 0.00 0.00 0.00 0.00 500,000
List of items procured
Is a guarantee applicable to the equipment purchased?
yes Invoice No Description of the item
Name of supplier Serial/ID no
Name and address of the
department/location where the equipment
is installed)
If the equipment has been
transferred, state its original location start date end date
no
List any equipment that has undergone any changes s ince it was procured
Invoice No Description of Name of New Serial/ID no Old Serial/ID Name and address of the
Is a guarantee applicable
62
to the equipment purchased?
yes the item supplier no department/location where the equipment is installed)
start date
end date
no
Certified by: Name of Beneficiary
Acknowledged by: DCS
IB officer
Name in Block Letters Date Name in Block Letters Date
Position
Signature
Signature
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Annex 9 – On the Spot Check Durability Report
Template for Documentary on-the-spot checks
This template should be filled in by the IB when carrying out a documentary on-the-spot check
Article 57 ON-THE-SPOT CHECK FOR DURABILITY REPORT
REGULATION 1083/2006
1. GENERAL INFORMATION
Member State: Malta Programming Period: 2007-2013
Objective: Convergence Operational Programme: 1
Date of On the Spot Check: Time of visit:
Project completion date: Visit Number:
Place of meeting:
Officers present during the spot check:
Aid Scheme: ERDF 136 'The Regeneration of Childcare in Malta'
Project Intervention: (where applicable)
Intermediate Body: Department for Social Welfare Standards
Project Reference:
Grant Agreement Reference No. Grant Agreement Date:
Legal name of Beneficiary:
Address of Beneficiary
Employment as per main application: Full time Part time
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Employment as per On the Spot visit: Full time Part time
Type of Business: (size of business)
Micro Small
Medium/Large Aid Intensity (%)
85% 82% 70%
Brief description of entity’s activity as at On the Spot check:
State where the entity has undergone any substantial modifications:
1.a Total Cost of the Project
A B C D E G
National Public Co-financing
Private co-financing
Net (Eligible) Cost
VAT (Non-Eligible)
Total Cost
ERDF Co-financing
(A+B+C) (D+E+F)
0.00 0.00 0.00 0.00 0.00 0.00
If any changes were proposed enter the revised costs below:
Changes to the Grant Agreement date:
0.00 0.00 0.00 0.00 0.00 0.00
1.b Project Documentation
Are all the required documents in the project file?
Yes No N/A
Beneficiary's Application form to IB
Supporting Documentation / Annexes e.g. Audited Financial Statements / Management Accounts
Original Acknowledgement of receipt of Application Form from IB
Original signed Grant Agreement:
Copies of 3 quotations or relevant justification/s, if applicable
65
Any documentation to show changes to the Grant Agreement
MEPA Permit (where relevant)
2. PHYSICAL IMPLEMENTATION
Indicators
List the indicator/s relevant to the Scheme
Information as at Application stage
Progress as at On the Spot
Check Comments
Increase number of children attending the facility
Figures of children attending the new childcare facility (for relocation and start ups)
Number and type of new staff recruited in the childcare facility (please also indicate, if applicable, the number of employees who moved from part-time employment to full-time employment
Extension of operational hours and/or opening times of the facility from the service given prior receiving funds from the scheme
In the case of enterprises offering child care services to their employees, give the number of employees who avail themselves of this service and the impact that this service would have on their intention to remain in employment or to enter/re-enter the workforce.
3. DELIVERABLES
Inventory*
Tick Here if Section is Not Applicable to Project
Yes No N/A
Has the Beneficiary kept an updated version of the inventory template for all the equipment procured through the EU grant?
Does the Intermediate Body has the latest version of the inventory?
66
Are all the items (listed in the inventory) operating with the same intent as stated in the Grant agreement?*1
*1If NO please provide further details:
*Refer to inventory template if applicable
4. Grant Agreement Objectives
Were all obligations listed in the Grant Agreement adhered to by the beneficiary, in particular regarding:
Yes No N/A
The Beneficiary confirms that it has not received any further funds or assistance from state resources, in the form of State Aid, over and above aid granted under the 2007-2013 period
State Aid: In the event of receiving any further funds or assistance from any state resources, in the form of state aid, the Beneficiary has notified the IB in writing
Document Retention until
2020:
The Beneficiary has kept all the relevant documentation in file in accordance with the Guidance Notes for Implementation
Ineligible costs: The Beneficiary confirms that no ineligible costs were claimed and that there were no cases of double-financing of the same activity
Durability
The Beneficiary confirms that for five years from the Project Completion, the project has retained and will retain the operation as approved in the evaluation procedure and all financed activities
5. PUBLICITY AND INFORMATION
Please specify whether the following compulsory publicity measures are in place and in line with the Information and Publicity Requirements:
Yes No N/A
Signs/plaques on site Stickers on co-financed items
Others:
5. CONCLUSIONS
5.1 General remarks on the overall performance of the project
67
5.2 List any follow-up actions required and the date by which these should be undertaken as well as who is to check that action has been taken as instructed. Indicate if a follow-up visit is necessary and by when this visit should take place. 5.3 Indicate/list any suspicion of irregularities or actual detection of irregularities.
6. LIST OF ANNEXES (as relevant)
(Photos or/and documents gathered during the on-the-spot check) IB Officer Conducting Check : Name in Block Letters Signature Designation Date MA Officer Conducting Check (where applicable): : Name in Block Letters Signature Designation Date Beneficiary
68
Name in Block Letters Signature Designation Date
69
Annex 10 Template for Irregularity Report
70 A
71
72
73
74
Annex 11 – Requests for Quotations (RFQs)
(Examples)
A request for quotation (RFQ) is an invitation extended to companies/suppliers by a purchasing organisation to submit a quotation for the supply of materials or performance of services. An RFQ should include the following :- 1. Submission Details Deadlines, mailing address of your entity, contact person for quotations and clarifications. 2. Introduction and Executing Summary Provide prospective companies/suppliers with a brief overview of your entity and the requirements for your product of service. For instance in your case, you may write the following:- Dear Sir/Madam, We are in the process of setting up a child care centre. In this regard, it would be appreciated if you would submit quotation for …air-conditioners/soft flooring/play equipment (as the case may be). 3. Detailed Specifications This should be the longest section of the document. Include quantitative and qualitative measures in your request. Examples: in the case of (1) Air conditioners - include measurement of room or capacity (25,000 btu etc…) (2) Soft flooring – include measurement of room, skirting and underlay (3) Play equipment – you may be guided by Annex A (Sec 1.2) of the National Standards of Child Care Facilities (2006) https://secure3.gov.mt/socialpolicy/admin/contentlibrary/uploads/mediafile/booklet_standard_cdc_facilities_en.pdf 4. Terms and Conditions Any terms and conditions of the quote must be listed in order for the supplier to make a fair and honest response. These may include: finance options, validity of quote, renewal options, etc… Finally, compose a covering letter and send copies of the RFQ to at least three companies/suppliers that you selected when carrying out the marketing exercise. Ensure that the appropriate contact information is included in order to provide assistance to the companies/suppliers.
