Questions and Answers:
On closure of ENPI CBC programmes 2007-2013

Based on Q&As raised in the framework of the meeting on closure for ENPI CBC programmes held in Brussels on 10 May 2017 and updated after the meeting on recoveries for ENPI CBC and ENI CBC programmes held in Brussels on 27 June 2017

A. Projects should be closed in time for drawing up the final accounts and performing the final audit work, so that submission of the report takes place within the set date (30th June of N+2). Each programme will need to plan carefully how to reach this goal, including the necessary measures to speed up project closure.

A. Yes. The audit reports, including the external audit report, should not cover the “entire programming period”, but only the amounts not included in previous reports. In relation to the entire programming period, the information in the reports should be presented in a summarised way.

A. The information in the report shall refer to the whole duration of the programme. Table 5A “Technical assistance” was updated. The costs in this table can be reported on categories as reflected in the table 3 of the Annual Financial Report: staff, subsistence costs, travel costs, equipment and supplies, indirect costs etc.

A. Not all staff costs of the bodies hosting the programme bodies have been reported and financed by the technical assistance budget. Even though the ENPI CBC IR did not allow for co-financing of technical assistance, additional staff has been assigned to the programme and has devoted part of their time to programme management. Programmes may make now an estimation of the cost of this non-previously reported staff. Interest generated on prefinancing and other revenues may cover these costs, which so far have been paid from the ordinary budget of the institution.

A. It is not possible for the EC to grant an extension of the submission time for the final report without also extending the execution period. Please contact directly the EC in this situation.

A. Article 18 of ENPI CBC IR stipulates that “No more than 10 % of the Community’s total contribution to a joint operational programme may be allocated to technical assistance.” In principle, this percentage has to be respected also at the moment of closure. Should the percentage be higher in the end, the deviation needs to be duly justified. Where sound justifications exist, percentages above 10% may be approved.

A. Specific instructions should be issued for the project beneficiaries and partners on how to deal with the cases of liquidation of institutions with no successor. The transfer of all documents to the beneficiary should be recommended. In case of liquidation of the beneficiary, the documents should be transferred to one of the partners (theoretically the lead partner) and JMA be informed. If such instructions are clearly set for the closing projects, there is no additional responsibility for JMA.

A. In accordance with article 19.3 and 35 of the ENPI CBC IR, the JMA may provide contribution in kind, subject to the prior approval of EC (e.g., if indicated in the JOP). This co-financing (both as expenditure and as income), should be clearly separated in ad hoc additional lines in the table 2 of the Guide on closure (pg. 34) and will not be taken into account in the calculation of the actual co-financing rate.

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