wernecy » Europe” Sarg soteons or a cota Unon | Ezseen Ragan Deon ‘bette gional patieves Annex 2 Independent first level control certificate Project title: RETRACE Project acronym: RETRACE Project number: PGI00045 Reporting periad: 09/02/2016 - 30/09/2016 Name of project partner: Sluzba viade RS za razvoj in evropske kohezijsko politiko Designated control body responsible for verification: Government Office for Development and European Cohesion Policy, Division for Control-ETC, IPA and IFM Programmes Amount certified: 10.341,79 € Based on the documents provided and my verification and professional judgement as a first level ‘controller, certify that: a. Expenditure is in fine with European, programme and national eligibility rules and complies with Conditions for support of the project and payment as outlined in the subsidy contract. tepid i or eso ot net Saree i shoot & Expenditure was incurred and paid (with the exceptions above under “b") within the eligible time period of the project and was not previously reported. . Expenditure based on simplified cost options is correctly calculated and the calculation method used is appropriate. €. Expenditure reimbursed on the basis of eligible costs actually incurred is either properly recorded in a separate accounting system or has an adequate accounting code allocated. The necessary aucit trail exists and all was available for inspection. {. Expenditure in currency other than Euro was converted using the correct exchange rate 9. Relevant EU/ national’ institutional and programme public procurement rules wore observed. h. i i EU and programme publicity rules were observed, Co-financed products, services and works were actually delivered. Expenditure is related ta activities in ine with the application form and the subsidy contract, Based on the documents provided, my verification and my professional judgement as a first level controller, and for the amount certified, | have NOT found any evidence of: a. Infringements of rules concerning sustainable development, equal opportunities and non- discrimination, equality between men and women and state aid, b. Double-financing of expenditure through other financial sources. ©. Generation of undisclosed projectrelated revenue. | hereby confiem that the verification of the project financial cepot was done precisely and objectively and with professional scepticism. The control methodology and scope and further information on the control work aetually done are documented in the first level control report and checklist (based on programme template). In case of suspicion of fraud, it is reported using the specific programme template. | and the institution / department | represent are independent from the project's activities and financial ‘management and authorised to carry out the control NamerSpela Dragar Signature: “4 Place and date: Ljubljana, 26.11.2016 [name & date sterred a cuce? El — ‘Emin une Econ agi evr Fart Annex 3 First level control report including checklist The first level control report and checklist constitute an essential and obligatory part of the project's audit trail, They have to be completed by the first level controller of each project partner. Based on these documents the controlier can certify the partner's expenditure. The contral report including the checklist has to be made available to the lead partner for validation of the project's overall progress report. Upon request the documents have to be made available to the joint secretarial, | Project acronym Progress report No |4 Reporting period Start | 09/02/2016 End | 30/09/2016 Speta Dragar | Organisation Government Office for Development and European Cohesion Policy Job title Head of the Division for Control-ET, IPA and IFM Programmes Division/unitidepariment | Division for Control - ETC, IPA and IFM Programmes Address, Kotnikova ul, 5, 1000 Ljubljana Country. Slovenia Telephone +386 (0)1 400 34 28 Email eT ‘1p ChechlistiSVRK) RETRACE 1/15“Expenditure declared tothe controller — ae 19.973.04 EUR Expenditure accepted and certified 10.341,79 EUR How much of the partners expenditure have 00% you verified? Controllers are expected to. check 100% of the (11 <100%, describe the sampling method ‘expenditure. if jess than 100% are verified, the ‘sampling method has to be described (please | see programme manual section 7.8). Type of control carried out desk-based ‘on-the-spot verification Dother; please describe: ‘On-the-spot verification(s) ‘Start Date: DO/MM/YYY One on-the-spot verification obligatory per Place(s): project partner in the project lifetime, except a__| ] premises of the project partner documented sampling method is applied and —_| [} place of project outputs: allowed by the Partner States (see section Olather 7.6.2, of the programme manual and country specific information on the programme website). Expenditure verified on-the-spot 7] EUR Expenditure cerified on-the-spot 7/EUR Format in which documents were made oY original (time sheet, invoices, travel orders) available Ceopies Dletectronic | If any findingsiissues are stif open from the previous vepor, describe the follow-up measures that were ‘implemented and conclude on their effectiveness. | Specify the Frings, observations and reservations, Fany, that you made during your checks for this report. In case of suspicion of fraud, please fill in the specific reporting template (annex 4 of the | programme manual) 7 that help to avoid similar errors. Provide a conclusion whether there Js a reliable system in place and ‘whether there is sufficient reassurance that the cost statement is free of material misstatement. i LL 10 Checklist(SVRK) RETRACE | 2/1528.11.2016 Mame: ‘Uros Istenié ‘Signature ia ‘10 Chackiist'SVRK) RETRACE| 3/15First level control checklist Control question Yes | No ‘Comments/Follow-up >Z ‘Are the following documents available for the first level contror? 1. Subsidy contract 2. Application form Project partnership agreement (signed by project partner) Partner's progress report List of expenditure (overview of the expenditure by budget lines, incl. payment day, VAT specification, Procurement procedure for sub-contracted items ‘where applicable, and brief deseription of the cost item) List of contracts ‘Control question is it ensured that the pariner is body? a hot for-profir No ‘CommentsiFollow=up > zl The eligibility of the legal status has been confirmed by the national contact point for Interreg Europe ifthe partner contiibution does not come from the partner's own resources but from an external Public source, has the total public contribution nat ‘bean exceeded? It the partner contribution comes from the partner's own resources or entirely from private Sources, please tick ‘va’. 22 Has the souree of the partner's contribution 23 | (private or public been correctly indicated)? Is it ensured thal the expenditure is not already been financed by any other funding (EU. regional, local or other)? Are there mechanisms in place to avoid double-financing? Has all expenditure been incurred within the eligibility period set in the subsidy contract? 24 25 2.6 | Was recoverable VAT deducted? 1 the project partner is not entitled to recaver the VAT, please select ‘N/A’ General comments, recommendations, points to 277 | follow-up: 1 yp Chacklist'SVRK) RETRACE | 4/153. Accounting and avait trail Control question Yes No. A NI Comments/Foliow-up Has one of the following options been chasen to clearly identify the costs allocated to the project? a) Aseparate accounting system b) An adequate accounting code 34 ‘Are the amounts paid accurately recorded in the 32 | accounting system? 33 | Are all costs only deciared once? Has all expenditure been incurred within the eligible programme area? {if not, has prior approval from the programme been obtained (through the application form or direct approval from the joint secretarial)? 34 316 | Has each reported expenditure been supported 5 | by an invoice or an accounting document of ‘equivalent probative value that are complete and accurate in accounting terms?” Has each expenditure been supported by @ payment proof (e.g. bank account statements, bank transfer confirmations, cash receipts)?" 36 Have the costs been correctly allocated to the 37 | budget lines? Has the partner's budget by budget line been respacted? If not, has the excess spending been approved by the lead partner? a8 Has the partner's total budget not been exceeded by more than the flexibility allowed by the programme? _ 39 ‘3:10] [5 the exchange rate used for the conversion | into Euro correctly applied, using the monthly -accounting exchange rate of the Commission in the month during which that expenditure was ‘submitted for verification to the controller? Indicate in the comments section when (MNM/YYYY) the documents have been ‘submitted fo the controller (sent or made avaitable on the spat). ‘The project partner comes from a country which uses € asits national currency 3.43| Has the pariner received the ERDF share from the previous periods? | Not appticable in 1" report 32] Dees the account from which payments are made and received belong to the partner ceorganisation? ‘Not applicable for fat alas, standard scales of unt costs or lump sums. "Not applicable for fat ates. standard scales of ut costs or ump sums. Not applicable forRateaton. standard scales of unt costs or hamp sums 11vp ChecklisSVRK) RETRACE | 5/153.49) is it ensured that ineligible costs according 10 programme rules and Article 69 (3) (a+b) of Regulation (EU) No 1303/2019 and Art 2 (2) of Delegated Regulation No 481/2014 are not included? In particular: jerest on debt = fines financial penalties + costs related to fluctuation of foreign exchange rate ~ gifts that are not related to the promotion communication, publicity and information or that exceed EUR 50 > in-kind contributions at 1s ensured that any gifs related to promotion and below 50 euros have been granted prior approval by the programme? 3.18 Have ail net revenues been deducted from the total reported eligibie costs? I there are no revenues, please tick nia by the PP in the current X_ | progress report. No revenue is envisaged in the |__| apptication form. 3.16 Is there evidence that reported activities have taken place and that co-financed praducts and services were delivered or are in progress to be delivered? Ifthe evidence was not obtained through an on- the-spot check, itis important to indicate in the comment section how sufficient assurance was gained instead. 3.7; ‘Are all costs directly related to the project and necessary for the cevelopment or implementation of the project? 3.18 General comments , recommendations, points to follow-up: 10 CheckiistiSVRK) RETRACE | 6/15Budget line - Staff costs ‘fa costs under this budget line are included in the report please tick here Control question Yes is the expenditure only related to employees of the organisation which is officially listed in the application form or that work under a contract considered as an employment contract? 44 x No | N/A |’ ~CommentsiFoliow-up 4.2 | Are costs calculated according to the following options? 1, Person employed by the partner organisation, and working full-time on the project 2. Person employed by the partner organisation, working partly on the project ata fixed percentage 3. Person employed by the pariner organisation, working partly on the project ata flexible percentage (fiexibie number of hours per month) 2, Calculation based on the contractual hours 2s indicated in the employment cantract . Calculation based on dividing the latest documented annual gross employment costs by 4,720 hours 4. Person employed by the partner organisation on an hourly basis For some Partner States additional staff costs calculation methods may apply that take national ‘Specificties into consideration (see section ‘in my’ ‘country’ an the programme's website). Is the calculation based on the aetual salary costs (employees' gross salary + employer's contributions)? 43 ‘Are the following documents available: © work contract 44 ‘© payslips (or similar) © payment proofs ‘Are the job profies/positions of the staff plausible 45 | jn relation to the tasks/activties within the project? Ha parson is working at a fixed percentage (100% or less) on the project: ts a document available fixing the percentage worked on the project and is this percentage correctly applied to the actual gross employment costs? 46 1 vo CheckiisiiSVRK) RETRACE| 7/15ar fa person ts working on the project at a exible percentage (flexible number of hours) from month to mont: 1) Has the hourly rate been calculated by dividing the monthiy gross employment cost by the number of hours per month as per the employment contract or has an hourly rate been caiculated by dividing the latest annual ‘employment cost by 1720h? 2) Has the hourly rate then been multiplied by the number of hours actually worked on the project? 3) Has the monthiy working time been documented in a timesheet covering 100% of the working time of the employee and identifying the time spent on the project? 4) If overtime is claimed are related costs actually paid and in compliance with the applicable overtime rules? 48 fa person is employed on an hourly basis: 41) Is the hourly rate fixed in the employment contract multiplied by the number of hours worked on the project as documented in the lime sheet (covering 100% of the hours worked and identifying the hours spent on the project)? 2) If overtime is claimed are related costs actually paid and in compliance with the applicable avertime rules? 49 4.10) fa persan works in several projects, is ensured that the total number of working hours declared does nat exceed the total eligible working time of the employee (no double-financing) set in the related employment contract? General comments , recommendations, points 10 follow-up: Budget line - Office and administration Control question ‘Comments/Foliow-up 4a ‘Are office and administration costs calculated as arflat rate of 15% of the certified eligible direct, staff costs? 4.12 Is it ensured that no office and administration ‘casts (such as stationery, photocopying, mailing, telephone, fax and intemet, heating, electricity, office furniture, maintenance, office rent) are declared under any other budget line? 443 General comments, recommendations, points to follow-up: ‘1p Chacklist'SVRK) RETRACE | 8/15Budget line - Travel and accommodation 1.n0 costs under this line are included in the Control question ‘Are the trips that these costs refer to justified by 414 ‘the project's activities? tick here. Yos | No | NIA x ‘CommentsiFoliow-up | Do the travel and accommodation costs: ‘exclusively result from trips undertaken by staff employed by the partner organisations? aig x ‘Are the reported travel and accommodation ‘costs in line with the programme, national and internal rules of the respective pariner ‘organisation? an ‘Are the trips limited to the leritory ofthe EU or programme area? Incase of trips outside the territory of the EU and programme area, were they explicitly ‘mentioned and justified in the approved application or by the joint secretariat? aay) ‘General comments, recommendations, points 10 418 fotow-up: Budget line - External services and experts Ite costs under this budget line are included in the report please tick here [] Control question Yes | No NIA | Comments/Follow-up 44 ‘Are the deliverables available, identifiable and in 1 complionce with he conleelogreoment end inyoices/requesis for reimbursement? As for all other expenditure items, cheek that the external expertise and services were contracted in compliance with public procurement rules. Is the expenditure related to items foreseen under this budget line in the specifications provided in the application form? not, can the expenditure be justified? 429, Is itensured that providers of service ar expertise are external to the project partnership: he. different from the project partner ‘organisations and their employees)? 421 Have the travel and accommodation expenses of external service providers or guests invites by the project partners also been recorded under the external services and experts budget line (ie. not under the travel and accommodation budget line)? ag General comments , recommendations, points $23 to follow-up 41vo ChecklisSVRK) RETRACE | 9/15.Budget line - Equipment and investment {If no costs under this budget line are included in the report please tick here [] Control question Yes [No |N/A] CommentsiFollow-up Have the purchased equipment items been intially planned in the application form? If not hhas prior approval from the lead partner and the joint secretariat been obtained? 4.24 As for all other expenditure items, check that the ‘equipment was purchased in compliance with public procurement rules and that they have not already been financed from other EU funds. “4.29 8% the equipment items physically avaiable aang used for the intended project purpose? is the method to calculate equipment 425 expenditure (full costs, pro-rata) corectiy applied? 427 ‘Are depreciations in line with Article 69 (2) of Regulation (EU) No 1303/2013? 42 if the equipment item is only partially used for | the project, is the share allocated to the project based on a fair, equitable and verifiable ¢aloulation method (pro-rata)? “42g General comments , recommendations, points 29 to follow-up: A ‘1p Chocklist!SVRK) RETRACE | 10/15eee | ‘Yes |No| N/A] _CommentsiFoliow-up 31 | aS ‘organisation observed ‘Al_publie procurement: European, programme, national, regional and 320,000.00 Eur internal public procurement rules? = Dikect cobain {marke research) ii : No publication needed Indicate in the comments section: a Etéal geomet “s)he valve ticle procedure for Slovene public administration were regpectod + The procedure (open, restricted, (Request for several offers) negotiated, direct contracting, bid-at- three rule ete) Porat: + Degree of publicity/media applying to ‘Contract nr, 1541-16P 9002 this threshold {Philippe Vandenbroeck); 14 + Acconclusion about the adequacy of the poner Sianaree procedure =P 01.02 Goniract nr. 2018-4001 Pay particular attention o contacts awarded ene ‘befow the EU-threshold and especially fo Contract value: 427,00 EUR ontracts that are awarded directly. = PO1-06: Contract ne. C1541- ‘16Mt800001 (Go opti podpora 4.0.0.3, onract value: 19.00.00 = Pot-07; Purchase ordar(Odletid.o.0.): x USZIP 51/2016; USZIP ‘33/2016; Onder value: 650,00 EUR » POr-0 invoice 3056/2016(281.10 EUR) ; 3059/2016 281,10), ‘Ast hotel Beston Torino: = Pot-09: Purchase order(Kranic hoteli 4.00.) USZIP 3712016; Order valve; 180,00 EUR © POr-10: ‘Agreemeni(Prome potovania): Inwoice:1 6000852; 286,14 EUR + Pot-11 Agreomant ne: 45002- 4512010(Spela Urbas 5.p ) Imvolce 38/2016 (627,10 EUR) © Pott2: ‘Agreement nr: 45003- 16/2013(Veronika Puknik s.p.): Invoice 42/20 16 (510,00 EUR) * POI-13: Purchase order (Akomist 8.0.0.) USZIP 3972016; Order ——— 4p Checklisti$VRK) RETRAGEH 11/15value 486,78,00 EUR # POI-14: Purchase order (Zavod Kalejdoskop): USZIP 41/2016: Order value: 545,10 EUR 52 Have the principles of transparency, non- discrimination, equal treatment and effective ‘competition been respected, also for items below the EU threshold? Transparency rules are outlined in the Commission interpretative Communication on the Community law applicable to contract awards not or not fully subject to the provisions af the public procurement directives (2006/C179102). 11vo ChecklistSVRK) RETRACE | 12/15,53 is full docu tion of the procurement procedure available? It usually includes the following: = Initial cost estimate made by the project partner to identify the applicable public procurement procedure. = Request for offers er procurement publication / notice ~ Terms of reference ~ Offersiquotes received = Report on assessment of bids {evaluation/selection report) ~ Information on acceptance and rejection (notification of bidders) = Contract including any amendments Jn case documentation is not required, please lick n/a and provide an explanation in the ‘comments section to the right. 54 ‘Are the Contracis in line with the selected offers? 55 Has there been no artificial splitting of the contract objectivelvalue in order to avoid public procurement requirements? 56 fa contract was amended or extended, has the change been only minor without changing the ‘overall objective, content and economy of the tender and laid down in writing adequately? Has this change been legal without any impact on the validity of the initial tender procedure? 87 For fenders: Were the evaluation and award decisions properly documented and justified (9. evaluatian and award decisions are properly documented and appropriate selection and award criteria have been applied to all received offers ina consistent way and as published in advance and no new criteria were added)? 58 For direct awards because of = Urgency: is it proven that the urgency is due to unforeseeable circumstances? = Technicaviexelusivity reasons: is it ruled out (based on objective evidence) that any other supplier is capable of providing the services? 59 Have invoices been issued and payments been done in respect af the procurement budget and the amounts fixed in the contractthe accepted offer (global price, unit prices)? Bit General comments, recommendations, points to follow-up: 1vo ChecklisSVRK) RETRACE | 13/15Control question ‘Yes | No | NIA] Comments/Follow-up ‘6.1 | Hinformation on the project presented on the '* | partners institutional website, including the x programme's logo and the financial support from the European Union? 6.2 | Hasthe pariner organisation placed atleast one poster with informatian about the project (minimum size A3), including the financial x support from EROF at @ location readily visible to the public? 6.3 | Ave the Union emblem and EROF support '? | displayed on all information communication x material used by the partner? First level controllers are asked here for a professional judgment as a controller, but not for an expertise on EU policies on sustainable development, equal opportunities and non-disceimination. Controllers are asked to confirm that they have not come across anything that makes them doubt that the EU horizontal principles are not adhered to, It is important fo indicate what the professional judgment is based on, such as seported activities compared to the application form or partner ‘confirmations abtained on these matters or insights gained during an on-the-spot check, interviews with the project partner or further internal dacuments that a partner provides. Control question LYes | No | N/A | GommentsiFollow-up Ts there ne evidence that the project activities do ‘not comply with the EU horizontal objectives of | sustainable development? If this is Confirmed, please answer yes" Ts there no evidence that the project activites do not comply with the EU horizontal objectives of equality between men and women and non- x discrimination? If this fs confirmed, please answer “yes” TM 12 i ‘1p Chacklist'SVRK) RETRACE | 14/15.73 Is there no evidence thai the project acivities do ‘not comply with Community rules on state aid? {tis recommended to check if the activities (1) are in line with the application form and do not raise any new issues (2) do not create an economic advantage for a partner or a third party and are without potential impact on competition, but serve @ generat ‘common interest - [In case of doubt for a particular projectlactivity, it is recommended to check with the national contact point for state aid matters. Should there be an activity creating a potential economic advantage. check the compliance with siate aid rules, e.g. where ‘de minimis’ applies, verity that it isnot exceeded and that the undertaking is not in aifficulty’ 74 General comments, recommendations, points 10 follow-up: 28.11.2016 Name | Uros Isteni¢ ee = ——— 10 ChocklistSVRK) RETRACE | 15/45,