First Level of Control
What is First Level Control?
The Department of Finance & Personnel in Northern Ireland has appointed the SEUPB to act as First Level of Control for Transnational and Inter-regional programmes 2007-2013.
First Level of Control is a requirement of EU Regulations for all Structural Funds. Regulation 16 EC 1080/2006 states:
“In order to validate the expenditure, each Member State shall set up a control system making it possible to verify the delivery of the products and services co-financed, the soundness of the expenditure declared for operations or parts of operations implemented on its territory, and the compliance of such expenditure and of related operations, or parts of those operations, with Community rules and its national rules.”
First Level of Control involves checking administrative, financial, technical and physical aspects of operations, as appropriate. It involves checking that all project expenditure is eligible according to the Common Eligibility Rules of the relevant programme, European Regulations and National Legislation.
For the INTERREG IVB and IVC programmes the First Level of Control is carried out by the SEUPB as the National Controller for Northern Ireland project partners only.
The SEUPB Verification Officer must carry out checks on project expenditure each time a claim is to be submitted - this is the process known as First Level of Control.
What is the role of the Verification Officer?
The role of Verification Officer is to verify:
- The delivery of the products and services as described in the approved Application Form
- That the costs are eligible and are in compliance with Programme, Community and national rules, especially with regard to information, public procurement, equal opportunities and protection of the environment
- The conditions of the programme, approved application form and subsidy contract have been observed and followed
- The invoices and payments are correctly recorded and sufficiently supported
- The related activities, sub-contracted supplies and services are in progress or have been carried out
Will all project expenditure be checked?
The First Level of Control covers 100% of all project spending declared and all original documents related to the running of the project should be produced at the time of a verification visit. These should include original invoices, BACS transfer documents, bank statements, proof of salaries and staff time allocated to a project. To ensure procurement procedures have been followed relevant quotes should also be provided to the verification officer. To ensure advertising rules have been followed copies of adverts showing programme logos etc should be kept on file. To ensure staff time is eligible for inclusion in the project copies of job descriptions, terms and conditions and advertisements for the relevant job should be provided in order to show the recruitment process. All payments must be in line with the approved application form, Northern Ireland rules and the relevant programme rules.
Where Northern Ireland Eligibility rules differ from the Programme Manual and Programme Eligibility Rules then the strictest rule/interpretation of the rule should be applied.
Guidance Note on Procurement and Tendering G4/INTERREG IVB, INTERREG IVC and URBACT Programmes in Northern Ireland
National Eligibility Rules For Beneficiaries of Operations Undertaken in Northern Ireland for Northern Periphery Programme, North West Europe Prrogramme, Atlantic Area Programme, INTERREG IVC Programme and URBACT Programme
Atlantic Area Applicant Handbook 3rd Call
North West Europe Guidance Notes 8th Call
Northern Periphery Programme Manual 7th Call Part1
Northern Periphery Programme Manual 7th Call Part4
INTERREG IVC Programme Manual 4th Call
URBACT II Programme Manual
For more information please contact the Verification Officer for Transnational and Inter-regional programmes:
Helen Donaldson
Tel: + 44 (0) 2890 266685
Email: helen.donaldson@seupb.eu
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