how to use this template - interreg baltic sea region...how to use this template author stefanie...
TRANSCRIPT
State aid
Financial Seminar Hamburg | 23-24 & 30-31 January 2018 Managing Authority/Joint Secretariat
Content
Financial Seminar, Hamburg | 23-24 & 30-31 January 2018 3
• What is State aid?
• Why was State aid granted?
• What is to be observed?
• How to report State aid?
• What is the role of the first level controller?
© P
anth
erM
edia
Sto
ckag
ency
/Ob
serv
er
What is State aid?
Financial Seminar, Hamburg | 23-24 & 30-31 January 2018 4
• Programme funds = public funds
• Company receives benefit over competitors
• In general: State aid is prohibited
• BUT: State aid instruments allow exceptions
De minimis
General Block Exemption Regulation (GBER)
Why was State aid granted?
Financial Seminar, Hamburg | 23-24 & 30-31 January 2018 5
• Project partners carry out State aid relevant activities
Because: advantage over competitors through first-hand knowledge, new customers, new services or new products
Entire partner budget affected
Example: Group of activity marked as State aid relevant 6
Example: Entire budget is State aid relevant 7
Why was State aid granted?
Financial Seminar, Hamburg | 23-24 & 30-31 January 2018 8
• Project partners carry out State aid relevant investments
Because: advantage over competitors through lower investment costs
Budget lines 4, 5 and 6 could be affected
Example: State aid relevant investments in the work plan 9
Example: State aid relevant investments in BL6 10
Example: Only part of the budget is State aid relevant 11
What is to be observed?
Financial Seminar, Hamburg | 23-24 & 30-31 January 2018 12
• Follow the requirements included in:
Clarification form (e.g. open-access principle)
De minimis declaration and award letter (e.g. max. de minimis available)
© P
anth
erM
edia
Sto
ckag
ency
/ Ji
ri M
ou
cka
Layout of de minimis declaration and award letter 13
What is to be observed?
Financial Seminar, Hamburg | 23-24 & 30-31 January 2018 14
• Follow the requirements included in:
GBER declaration (e.g. general and specific conditions)
© P
anth
erM
edia
Sto
ckag
ency
/ Ji
ri M
ou
cka
Layout of GBER declaration and GBER and SME declaration 15
What is to be observed?
Financial Seminar, Hamburg | 23-24 & 30-31 January 2018 16
• Restriction for project changes
Prior approval for changes of State aid relevant activities
State aid budget = maximum amount available
© P
anth
erM
edia
Sto
ckag
ency
/ Ji
ri M
ou
cka
How to report State aid?
Financial Seminar, Hamburg | 23-24 & 30-31 January 2018 17
• Accounting: Carefully separate State aid expenditure
Note! Revenues not deducted
• Reporting:
Separate State aid expenditure
Provide details on State aid relevant activities
Partner report (section 4)
Progress report
18 Reporting State aid relevant activities
Partner report (section 5)
Reporting State aid expenditure: Pre-filling the partner report
…
19
…
Reporting State aid expenditure in the partner report (e.g. BL5)
Partner report (section 7)
20
Partner report (section 12)
Progress report
Reporting State aid expenditure in the progress report 21
What is the role of the first level controller?
Financial Seminar, Hamburg | 23-24 & 30-31 January 2018 22
For State aid partners:
State aid relevant activities in line with application form
State aid expenditure correct in accounting system and report
State aid budget of the project partner not exceeded
For GBER:
• Specific conditions as laid down in the GBER declaration complied with
• Project activities started after the application form was submitted to the MA/JS
What is the role of the first level controller?
Financial Seminar, Hamburg | 23-24 & 30-31 January 2018 23
For all partners:
Other activities are of non-economic nature
• Activities, goods or services for
– which no market exists, or
– that could not be carried out by a private operator which intends to make profit
• Infrastructure not exploited economically and available for public use free of charge.
Extract from first level control report and checklists
First level control report and checklist/PP
24
First level control report and checklist/LP (Progress report, section 14.3)
State aid
Finance Officer
Phone +49 38 14 54 84 52 81
e-mail: [email protected]
www.interreg-baltic.eu
Interreg Baltic Sea Region believes
in an integrated and prosperous Europe for all