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EU Commission - EU funded projects closure procedure
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7/16/2019 EU DG REGIO Coord Fin Presentation Final
1/16
Regional Policy
EUROPEAN COMMISSION
EN
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Cohesion
Fund
CLOSURE OF COHESION FUND
PROJECTS
2000-2006
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Cohesion
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1. What does closure mean?
2. Closure general principles
3. When does closure start?
4. Documents to be submitted5. Content of the closure documents
6. Uncompleted projects
7. Projects suspended due to administrative
and legal proceedings
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What does
closure
mean?
1. What does closure mean?
Closure is the process that allows:
1) To state that the project as implemented on
the ground corresponds to the CF decision;
2) To state that expenditure is legal andregular;
3) To pay the balance of the outstanding CF
commitment.
After closure, the Commission can makecontrols
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Cohesion
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2. Closure general principles
Apply to CF and ex ISPA projects firstadopted after 1/1/2000
Guidelines on CF closure adopted by COM
in April 2008 (SEC(2008)415) Final date of eligibility of expenditure: in
Article 2(3) of decisions
Final date of eligibility cannot go beyond
31/12/2010, except administrative or legalproceedings having suspensory effects,force majeure, errors of the Commission.
Closure
general
principles
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When does it
start?
3.When does closure start?
For the MS: After the final date of eligibility of
expenditure
For the Commission: After reception of the
closure documents
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Cohesion Fund
4. Documents to be submitted
Final payment application with certificate of
statement of expenditure
Final report
Winding up declaration with winding up
report
Closure
documents
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Cohesion Fund
Timetable for submission of closuredocuments
Final payment application and final report:
within 6 months of final date of eligibility
Winding up declaration: no regulatoryrequirement, but advisable to follow the
same rule
Date to take into account = sending date
(postal stamp)
Timetable
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Late submission of one or more documents
If document(s) not received within the
deadline, warning letter is sent to MS
If document(s) not received after 2 months:
possibility to start Article H (financialcorrections) on a case-by-case basis
Failure to present the final report within 18
months of final date of eligibility: remaining
balance and any outstanding commitmentwill be cancelled
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5. Content of closure documents
5.1.Application for payment & certifiedstatement of final expenditure
Format set out in Annex II to Reg. 1386/2002
Confirmation by the PA that expenditure has
been actually effected; that it relates to works
eligible under the CF decision; that it is justified
by progress on the ground
Recoveries must be deducted (before closure,
recovered amounts can be re-allocated to theproject)
These docs cannot be modified after the
deadline for submission, unless EC asks
Content of
closure
documents
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Fund5.2. Content of the final report
Set out in Article F(4) Annex II Reg.1164/94:
Description of the work carried out,
Information on publicity measures,
Certification that the work conforms to thedecision,
Assessment that the anticipated results areachieved (actual starting date, managementwhen finished, confirmation of financialforecast, indication of environmentmeasures)
Content of
closure
documents
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5.3. Content of the winding up declaration
and report
Format: Annex III to Regulation 1386/2002
Content: opinion of a body independent from theMA and the PA confirming the validity of final
payment application & regularity of expenditure +
summary of checks done in previous years
Content of
closure
documents
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Cohesion
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Keep in mind: If all information required is not included in
the final report or the winding up
declaration, COM will request their
completion with a time limit for compliance Failure to comply : closure is started with
info available orif no other solution is
found: financial corrections (Article H) are
triggered
Content of
closure
documents
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6. Uncompleted projects at the time ofclosure (1)
CF assistance cannot be granted for
uncompleted projects. In these cases, onlynational resources can be used to achieve
project.
Guidelines on non-completed projects were
issued in 2003
Uncompleted
projects
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Uncompleted
projects
Uncompleted projects (2)
Works have to be completed within 12 monthsafter the deadline included in the decision
When final report is submitted, 3 cases may
happen:
1) The part achieved is functional and whole projectwill be completed within the 12 months: payment
is made based on request received
2) The part achieved is functional but project is not
completed within 12 m: balance is cancelled and
COM will consider if Article H applies3) The part achieved is not functional: Article H
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7. Projects suspended due to administrative and
legal proceedings Concern proceedings or appeal provided for by
national law, and infringements initiated by EC
The MS must draw operational conclusions andpropose solutions before final eligibility date
(modifying decision possible) MS must inform Commission on proceedings
If modifying decision not possible: COM will decideaccordingly: for ex. closure with proportionalpayment for the part completed, reduction or
cancellation of assistance (Article H)
Projects
suspended
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Thanks for your attention