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European Territorial Co-operation

European Territorial Co-operation. Eligibility of expenditure for co-operation programmes Art. 17(1) ETC Reg. 23 rd Expert Group on Delegated and Implementing Acts for the ESI funds 12 December 2013. General remarks.

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European Territorial Co-operation

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  1. European Territorial Co-operation Eligibility of expenditure for co-operation programmes Art. 17(1) ETC Reg. 23rd Expert Group on Delegated and Implementing Acts for the ESI funds 12 December 2013

  2. General remarks • Content of Fiche 11 transposed in the Delegated Act – appropriate legal wording and structure. • "Whereas": From (43) to (53) covers the eligibility of expenditure under ETC – explanation and clarification of articles. • Numbering will be aligned with final versions of CPR and ETC.

  3. Art 41 (DA): General provisions • Point 2 - 2nd sub § added: "By derogation to the first subparagraph, staff and administrative costs are not required to be directly related to an operation or a part thereof where treated as indicated costs" • Point 5 – Expenditure reimbursed on real costs: aligned with Article 132 CPR and completed • Point 8 (a) and (b): ineligible costs regarding fines… and gifts.. inserted in this article.

  4. Art 42(DA): Staff costs • Point 2 (a): "Staff costs relate to the cost of activities, which the entity could not carry out if the operation concerned was not undertaken; and". This sentence simplified to cover both public and private. • Point 5 - 1st §: "As regards staff costs related to individuals contractually engaged on an hourly basis, such costs are eligible applying the number of hours actually worked on the operation to the hourly rate agreed in the employment contract. (added) The hourly rate may also be fixed…."

  5. Art. 43: Office and administrative expenditure direct costs indirect costs

  6. Art 45(DA): External expertise • List is exhaustive However : "- other specific expertise needed for the operations" is added which allows to cover duly justified expertise not indicated in the list.

  7. Art 46(DA): Equipment expenditure • List is exhaustive However : "- other specific equipment needed for the operations" is added which allows to cover duly justified equipment not indicated in the list. • Section on depreciation deleted. Covered by Art. 59.2 of CPR • Point 2 on second hand equipment added

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