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
EMILIA-ROMAGNA REGION through ART-ER TERRITORY RESEARCH ATTRACTIVENESS
Via Morgagni 6, 40122 Bologna, Italy
Ms. Eleonora Liuzzo
Tel: +39 051 645 0415
E-mail: medesk@ regione.emilia-romagna.it
Ms Stefania Leoni
Tel: +39 051 527 3275/3669
E-mail: medncp@ regione.emilia-romagna.it
SHORT DESCRIPTION OF THE NATIONAL FLC SYSTEM
Italy opted for a decentralised system.
In the technical document on “National governance of the implementation and management of the European Territorial Cooperation programs 2014/2020” (Nota tecnica per l’intesa in Conferenza Stato regioni n. 66/CSR del 14 Aprile 2016) the Agency for Territorial Cohesion has been designated as the National Authority for the implementation of ETC Programmes and the coordination of the National Control System in accordance with article 23 (3-4) of Regulation (EU) No 1299/2013.
The Decree by the General Director of Agency for Territorial Cohesion n.139 of 6th June 2016 establish the Commissione Mista as a collegiate body, chaired by the Agency, and composed of one representative for each ETC Programme; the Italian Ministry of Economy and Finance- RGS-IGRUE, the Presidency of the Council of Ministers (Department of Cohesion Policy) and the Office 1 - Programmes and Procedures Area of the Agency are also represented. The members of the public bodies responsible for the ETC programmes are appointed by the Decree of the General Director of the Agency for Territorial Cohesion and, in accordance with the Internal Regulations, the decisions are taken collectively during periodic meetings (at least once a year) or by written consultation procedure sent to all members of the Commissione Mista. The Commissione Mista is in charge of the approval of operating manuals and modules and the FLC validation.
Partners (both private and public) are free to appoint their controllers, but this must be authorized by the Commissione Mista. The responsibility of the selection of controllers is always given to the partner, who must act in accordance with EU and National Laws on public procurement.
If the partner is a Public Administration (as provided for in art. 1.2. of the Legislative Decree n. 165/2001) control activities can be entrusted to its own internal control offices, provided that the separation of functions with the offices responsible for implementing the operations is ensured.
First Level Controller are called to scrupulously comply with the National Guidelines for Reporting and Control (issued by Ministry of Economy and Finance available by December 2016) and the Decree n. 22 of 5th February 2018 which disclose detailed guidelines to ensure sound financial management and correct validation of expenditure.
The "Manual for Reporting and Controls in relation to the expenditure of the ECT Programmes" has been drafted by the Ministry of Economy and Finance - Department of the General State Accounting – IGRUE, giving guidelines for the correct implementation of the reporting and validation activities with reference to operations financed within the 2014/2020 ETC Programmes. The document is addressed both beneficiaries and Lead Partners (Art. 13 Reg. (UE) n. 1299/1303) and First Level Controllers in charge of the verifications foreseen by the Art. 23 Reg.(UE) n. 1299/1303.
On-the-spot verifications conducted by FLCS
Mandatory at least once during the project implementation phase. The procedures for the execution of verifications are detailed in the "Manual for Reporting and Controls in relation to the expenditure of the ETC Programmes" issued in December 2016.
Other checks performed by the national authority
In Italy, the body responsible for the Quality Checks is the Unit 7 - Area Programmi e Procedure - of the Agency for Territorial Cohesion.
The quality checks, aimed at ascertaining that the first level controllers have correctly performed all the verification activities necessary for the purposes of expenditure certification’s, concern several financial reporting at least equal to 10% of those presented for the Programme and for the current year among those projects that require and receive the reimbursement of the national co-financing (Rotation Fund).
The selection will be carried out taking into consideration risk factors as the amount of the certified costs (highest and lowest amount), legal status of the partner (public body or public equivalent body), the project partner level (LP or PP), the frequency of irregularities (considering the information received by the Managing Authority).
The Quality Checks performed by the above-mentioned body include also the verification of the eligibility of the cost of the controllers.
In the last period, the Unit 7 of the Agency has carried out the selection of the partners (of the Programs that have requested the Quality Check) to be submitted to the quality control.
Regarding daily allowances, Italian partners must comply with European Commission Regulation of 07.07.2016 concerning the mission allowance of officials and other servants of the European Union in the Member States that updates the Regulation 337/2007.
This rule applies for public and private partners, in the absence of an internal regulation.
Italy applies specific rules concerning public procurement. Those are the New Public Procurements Code (legislative decree n. 50/2016) and following integration of the new Public Procurements Code (legislative decree n. 56/2017).
The Code applies to public entities and, where specific conditions are met, also to private entities. As to public entities, the Code applies to the state, any regional or local authorities (or associations formed by local authorities) as well as to any other bodies governed by public law. Moreover, the Code is also applicable, inter alia, to the following entities: bodies governed by public law (i.e., incorporated entities without industrial or commercial purposes ; public-private companies when delivering public services or performing public construction works in a non-competitive market, except in the case of in-house companies; concessionaries of public works and services, when awarding public works contracts referred to the public service they are in charge of managing and when the construction will become the property of the awarding authority; private holders of building permits or other building titles in charge of realising urbanisation works against a deduction of the payment necessary to obtain building permits and public undertakings, (i.e., companies over which there is either a direct or indirect dominant influence of the awarding authority).
The National Anti-bribery and Corruption Authority (ANAC) has been appointed to issue certain orientation guidelines, contracts, call to tender models and other soft-law instruments.
Link to the applicable rule: http://www.gazzettaufficiale.it/atto/serie_generale/caricaDettaglioAtto/originario?atto.dataPubblicazioneGazzetta=2016-04-19&atto.codiceRedazionale=16G00062
National automatic co-financing
There a national automatic co-financing system put in place in Italy for public partners.
The national co-financing (up to 15% of the total public expenditure – national counterpart plus national public funding) will be funded by the ‘Fondo di Rotazione’.
The contribution to the national co-financing does not apply to private institutions.
Based on the formal opinion expressed by the Commissione Mista that takes into account what indicated in the "Manual for Reporting and Controls in relation to the expenditure of the ETC Programmes", in the staff costs are included the costs relating to personnel employed under contracts of employment or para-subordinate employment contracts, which may include mainly: project work contracts; doctorate scholarships: checks and research contracts.
This interpretation excludes the possibility of being able to report as Staff the contracts of external personnel with VAT registration or “professionals subject to withholding tax” that must be reported under External Expertise.
KEY NATIONAL DOCUMENTS
Annex 1) Procedure for the selection and contracting of FLC’s (entered into force on 16thSeptember 2016)
Annex 2) Procedure and documents for the request for the state contribution (15 % as national co-financing) – last updating 26 July 2018
Annex 3) Reference documents for daily allowances: Commission Delegated Regulation (EU) of 7.7.2016 on “reviewing the scale for missions by officials and other servants of the European Union in the Member States”;
Annex 4) Manual for reporting and controls in relation to the expenditure of European territorial cooperation programs (drafted by the Ministry of Economy and Finance, Department of the General State Accounting, IGRUE); (December 2016)
Annex 5) Guidelines for the effective exploitation of the 1st level controls of SIE funds for programming 2014-2020 (drafted by the Agenzia per la Coesione Territoriale)