First level control information
This section provides information on the system set up for first level control in your country. Any costs associated with this control are indicated so they can be planned for in any project budget.
The system
Malta has opted for a decentralised first level control system. Before the first expenditure can be reported, the project partners will have to select an independent internal or external controller, provided that he is listed as Maltese registered auditor. The controller can be internal as long as he/she is independent from the unit in charge of project finances and activities. An external controller shall be selected in accordance with established procedures pertaining to general procurement principles.
This internal or external controller will have to be proposed to the following body:
Funds and Programmes Division within the parliamentary Secretariat for European Funds
Ministry for Foreign and European Affairs
Triq il-Kukkanja, Santa Venera, SVR 1411, Malta
Contact person:
Anthony Camilleri
Director General
Phone: 00356 2200 1142
Fax: 00356 2200 1141
E-mail: [email protected]
This body will authorise the controller proposed by the project partner after having checked that the controller is on the authorised list of Maltese Registered Auditors, is sufficiently independent from project activities and finances and qualified to carry out the control of an INTERREG Europe project.
The costs
The costs resulting from the control can be reported as eligible costs from the project funds in compliance with the relevant EU-regulations and programme rules.
On-the-spot checks
In compliance with the article 23 (4) of the Regulation (EU) No 1299/2013 of the European Parliament and of the Council of 17 December 2013 and article 125 (5) and (6) of the Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013, on-the-spot verifications are done for each project partner at least once during the project lifetime. For first level controllers controlling more than one project partner, sampling may be possible under the condition that the method is well justified and documented.
Furthermore the first level controllers within the Funds and Programmes Division will carry out on-the-spot-checks on a sample basis using a risk-based approach in order to ensure the proper functioning of the system and ascertain that all guidelines are being followed and respected.
