Jim Millard Scottish Government European Structural Funds Control

Jim Millard Scottish Government European Structural Funds

Control Environment • Monitoring and Evaluation • Audit • First Level Controls

Control Environment • Process • Partners • Performance • Payback

Process • • Application Appraisal Award Assessment Accountability Audit trail

Partners • Lead Partner • Partner

Lead Partner • Role Lead Partner: – – Link between the project partners and the programme Submitting the joint project application Overall responsibility for project coordination Formal beneficiary of ERDF funding • Requirements for Lead Partners: – Public or public-like organisations – Located in a Member State, Norway or Iceland – Sufficient capacity to manage a transnational project

Partners • Lead Partner • Partner All partners accountable Lead assumes ‘corporate’ responsibility

Performance Regular • Recording • Reporting Via • Progress reports and claims • Physical • Financial

Payback ? • Financial – Claims – Expenditure defrayed • Each partner – Supporting information • Invoices • Payroll • Bank statements • Lead Partner co-ordination – 6 monthly claims

First Level Controls • Each partner has expenditure verified appoints auditor with SG agreement • Auditors independent options – independent - company accountant - internal / separation

First Level Controls Scotland • De-centralised system • Advertise, nominate, request to SG • SG sign off • Nominate – short-list to SG, tender, choose

‘They think it’s all over’ • Document retention • 2000 -2006 • 2007 - 2013

‘It is now’ • Questions?