32 - FLC - 2

Do we have to plan in the budget a specific amount for verification and validation of expenditure as it’s suggested in Factsheet 3? Shall the cost for FLC budgeted under “external expertise and services” be mandatory only for Italian partners or for the Croatian too?

Factsheet 3, with reference to “External expertise and services” budget line states that:

Verification and validation of expenditure carried out by authorized controllers (in case of partners located in Italy. For the purpose of developing the budget an indicative amount of 700,00€ to 1.000,00€ VAT excluded per Certification should be foreseen by Italian Partners).

The sentence quoted above from FS3 refers to the specific case of Italian beneficiaries appointing an external First Level controller. In such a case, the costs of the Control shall be included in the budget line external expertise and services and the amount suggested is indicative of the cost per certification. The Programme requires that a certification of expenditure is issued at the end of each six-monthly reporting period.

Italian Public Bodies appointing an internal First Level controller can report the costs of the Control in the budget line staff costs.

Croatian beneficiaries will submit their financial reports for verification and validation to the Agency for Regional Development of the Republic of Croatia, which will perform the controls free of charge.