BENDER

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					    In the run-up to closure
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      Main tasks for managing
style
  authorities, paying authorities and
          winding-up bodies


        European Commission
   Thomas BENDER, DG Employment,
   Social Policy & Equal Opportunities
                                         1
               • Experience of previous closures shows the
                 importance of anticipation and planning.

               • Presentation concentrates on the main lines of
                 closure 2000-2006: the next important steps –
Closure
2000-2006
                 including the deadlines - and the changes
                 compared to “day to day” implementation.
Purpose of
the
presentation   => Lay out: next steps and their deadlines,
                 consequences of delays, “n+2” 2006,
                 recommendations.
                                                                  2
                                      expenditure
                                       eligibility of
                                       Final date




                                                                    Transmission closure

                                                                                           Closure bv Comm.




                                                                                                                        End of conservation period
                                                                    documents
Closure
2000-2006         Implementation
                 of last operations
Back to the
future                                Final report
              Administrative          Winding Up Declaration
              process of closure:     Statement of final
                                      expenditure


                       Conservation of supporting documents



                                                        15 months                                             3 years                                3
                 • Final date of eligibility of expenditure = date by which:
                    – the expenditure has to be incurred
                    – by the final beneficiary => importance to define the
                      final beneficiary.

                 • Laid down in the Programme Decision: Generally, 31 Dec.
                   2008, but 30 Apr. 2009 for expenditure incurred by bodies
Closure            which grant the aid under Article 9(l) of Regulation 1260/99
2000-2006

Final date of    Possible to have several final dates of eligibility within the
eligibility of      same programme according to the type of final beneficiary.
expenditure
                                              31/12/08

                                                          30/04/09




                  Final date of eligibility

                                                     or                            4
                 The final beneficiary: Defined in Article 9 (l)
                   General rule: « bodies and public or private firms
                   responsible for commissioning operations »

                  Specificities in the case of state aid schemes
Closure            and aid granted by bodies designated by the
2000-2006          Member States: bodies which grant the aid NOT
                   the final recipient of the aid!
Next steps:
Final date of
eligibility of    Due to the impact on the final date of eligibility
expenditure
                   important to clearly define the final beneficiary in
                   the Programming Complement (before the final
                   date of eligibility).
                                                                          5
                   Practical consequences of the definition of the
                   final beneficiary:
                 « Usual » case such     1. Expenditure to be incurred (paid) by 31
                 as grants directly      December 2008 by the final beneficiary
                 implemented by the      who is also the final recipient.
                 final beneficiary and
                 public tenders
Closure
2000-2006
                 Specific cases state    1. Expenditure to be incurred (paid) by
                 aid / aid granted by    30 April 2009 by the final beneficiary
Final date of
                 bodies designated by    who is different from the final recipient.
eligibility of
expenditure
                 the Member State        2. The expenditure has also to be incurred
                                         by the final recipient by 30 April 2009.



                                                                                      6
                 Case of technical assistance:
                 • In what concerns the final eligibility date
                   the same rules apply.
                 • BUT for ESF/ERDF, after final date of
                   eligibility it is possible to finance closure
Closure
2000-2006          administrative steps with technical
                   assistance of 2007-2013 OPs IF:
Final date of
eligibility of      1. Expenditure eligible to the 2007-2013 OP
expenditure            (including national rules)
                    2. The 2007-2013 OP is a continuation of the
                       2000-2006 OP (automatic for mainstreamed
                       Community Initiatives)
                                                                   7
                 •         Extension of the deadline possible in three cases:
                 1.        Significant changes in the socio economic situation and the
                           labour market
                 2.        Cases of force majeure
                 3.        Manifest error attributed solely to the Commission

                 •         Specific and properly grounded request by the MS before
                           deadline for eligibility of expenditure.
Closure
2000-2006        •         Examined by the Commission on a case by case basis
                           depending on the causal link between the justification and the
Final date of
                           proposed extension.
eligibility of
expenditure
                          In order to prevent legal uncertainties requests should be
                           submitted as soon as possible.
                                                 31/12/08

                                                             30/04/09




                     Final date of eligibility

                                                        or                                  8
               Modification of programmes :
               • before the final date of eligibility
               • no modification of the financing plan of the programme
               decision since 31/12/2006
               Modification of programme complements:
               • to be approved by Monitoring Committee 2000-2006 before
Closure        the final date of eligibility and submitted to the Commission
2000-2006      within one month of their approval by the Monitoring
               Committee.
Next steps:
Modification   => Still possibilities to « optimise » the closure by anticipation
of             of potential problems that could be faced with modifications of
programmes     the Programming Complement or the programme.
and PCs
                               Final date of eligibility (FDE)
                               31/12/08 or 30/04/09
                    Modifications                                                   9
               - Automatic decommitment rule for
                 2006 will NOT be applied by 31
                 December 2008
Closure
2000-2006
               - more time for national authorities to
SF:
Automatic        make checks & send the claim
decommitment
2006
               - BUT no additional time for final
                 beneficiaries to spend money
                                                         10
                   What is possible after final date of eligibility?
                    Still possible to certify expenditure
                      - But if the 95% threshold of payments by the
                        Commission is reached, the Commission will
                        not issue any payments until final payment.
Closure
2000-2006           Certification of expenditure by the national
Next steps:          authorities and related payments by the
After final date
of eligibility
                     authorities.
                                            Closure docs (FDE + 15m)
                                   FDE      <31/03/10 or <31/07/10



                                                                       11
               Deadline for submission:
               – 15 months after final date of eligibility of expenditure
               – if different final dates of eligibility for a Fund, the last of these
               dates will be used to calculate the 15 months deadline

Closure       Closure documents SF:
2000-2006     – Certified statement of final expenditure
              – Final report (approved by Monitoring Committee 2000-2006)
Next steps:   – Winding-up declaration
Submission     Consistency between documents
of closure
documents
              Closure of multi-fund programmes possible by Fund: send the
              documents as soon they are ready
                                                  Closure docs (FDE + 15m)
                                    FDE           <31/03/10 or <31/07/10

                        Deadline for submission                                     12
               Warning letters will be sent to MS before the 15 months deadline
                is reached.




Closure        • Closure on the basis of available documents
2000-2006      • Automatic decommitment
Consequences   • Financial corrections
of non-
submission
of closure
documents



                                                                             13
            •   Start planning as early as possible
            •   Tight monitoring of important operations
            •   Cofinancing rate by measure to be verified and anticipated
            •   Timely identification of interpretative and qualitative problems
            •   Preparation of high quality closure documents
Closure     •   Timely submission of closure documents
2000-2006
            •   Coordination in the MS between the bodies in charge of preparing
                closure
Recommen-
dations
            •   Communication with the Commission to prevent delays
            •   Make sure that audit and controls are being done properly and well in
                advance of closure
            •   Follow up and update of irregularities communicated to OLAF
                                                                                   14
            Guidance documents:

            • Structural Funds Closure Guidelines
Closure
              adopted in August 2006 (Decision
2000-2006
              C(2006) 3424) amended by Decision
Guidance      of April 2008
documents




                                                    15
THANK YOU FOR YOUR
     ATTENTION!



                     16

				
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