The information contained in this section has been provided by the national authority in June 2019. We invite you to contact your national contact point to check whether this information is the latest version available.
National Contact Point
AD&C – AGÊNCIA PARA O DESENVOLVIMENTO E COESÃO, NÚCLEO DE COOPERAÇÃO TERRITORIAL, TERRITORIAL COOPERATION
Avenida 5 de Outubro, nº 153 1050-053 Lisboa, Portugal
Ms Raquel Rocha
Tel:+35 1218 814 000
E-mail: raquel.rocha@ adcoesao.pt
Mr. Oliverio Graça
Tel: +35 1218 814 026
E-mail: oliverio.graca@ adcoesao.pt
SHORT DESCRIPTION OF THE NATIONAL FLC SYSTEM
Portugal opted for a decentralised system, where the FL Controller must be approved by the Agency for the development and cohesion (AD&C) prior to the contract signing with the beneficiary. The National Authority (AD&C) validates the FL Controller certificate, after the FLC check, on a selected sample of expenditure. If necessary the verification of the expenses could be extended.
After each call of proposals, sessions are organised for beneficiaries and FLCs in order to instruct them on how to handle eligibility rules.
All the documents are available on the webpage of the National Authority: http://www.adcoesao.pt/content/manual-de-procedimentos
National Validation of FLC certificates is carried out free of charge for the partners.
On-the-spot verifications conducted by FLCS
On-the-spots visits are mandatory for each payment claim presented by the beneficiaries and controlled by FLC.
Other checks performed by the national authority
Where and when necessary and depending on risk analysis., the National Authority may also carry out additional quality controls, most of the time an additional on the spot visit.
On-the-spot verifications conducted by FLCs during COVID-19 outbreak
Taking into consideration the current events, due to the COVID-19, and following the Portuguese Government's recommendations in view to contain the pandemic, which goes beyond the mitigation of social contacts, the mandatory verifications of each expenditures payment claim, which is reinforced by a contractual obligation, to be carried it out by all external First Level Controllers on the premises of the beneficiaries, may be compromised.
Thus, being currently impossible for FLCs to perform their on-the-spot checks at the beneficiaries’ premises in accordance with the Portuguese Management and Control System Description, we hereafter inform as follows:
- Until further notice, all administrative verification related to expenditures documents, financial and accounting verification may be carried out using the Operational Programmes’ platforms. Alternatively, in case of any lack of functionality or incompatibility, it could be done through scanned documents made available by the beneficiaries to their FLCs. The administrative verification shall be carried out in accordance with the National Authority procedure manual, chapter 2.5.2 – Payment Claim Verification;
- As regards to the on-the-spot verification, in view to confirm the physical implementation of the investments, the on-the-spot check should take place before the project closure. Regardless the above mentioned, the FLCs shall be able to request any needed evidence of the project implementation during their administrative verification (e.g. photographs of equipment and its location or other audiovisual record that can be kept). FLCs are also reminded of the need of proof in compliance with point 2.2.2 b) of Regulation 1303/2013 of 17 December in Annex II, on project information and communication (poster A3 that must be posted on the beneficiary's premises).
Since the checks may be carried out without the obligation to be on the premises of the beneficiary, it is important to ensure, on both the FLCs and the beneficiaries’ sides, an adequate audit trail.
Portuguese National Authority stresses that these guidelines may be adjusted whenever necessary in view to include further contributions given by the Audit Authority. These guidelines, entered into force on March 18th, 2020 and which will remain valid until the normal functioning of the institutions, are resumed in an official Portuguese Government announcement.
Daily allowances for travel and accommodation costs are applicable in Portugal only for public bodies. The aplicable rule is DL n.º 30/2018, de 7 de maio e da Portaria n.º 194/2018, de 4 de julho.
Link to the national rules applicable : https://dre.pt/web/guest/home/-/dre/115642178/details/maximized?serie=I&print_preview=print-preview&date=2017-04-01
National Authority strongly recommends to private partners, as good practice for reasonable sound management of public funds, to refer to rules applicable to public bodies in regard to daily allowances for travel and accommodation costs.
Portugal applies specific rules for public procurement which are mandatory for public institutions only. In the case of private partners, those partners need to demonstrate that, in the tender, the conditions of effective competition, the good use of public funds in compliance with the principles of transparency, equal treatment and non-discrimination are respected.
Link to the national rules applicable for public institutions: www.adcoesao.pt/content/contratacao-publica