The information contained in this section has been provided by the national authority in April 2020. We invite you to contact your national contact point to check whether this information is the latest version available.
National Contact Point
MINISTERIO DE HACIENDA - DG FONDOS COMUNITARIOS
Paseo de la Castellana, 162 planta 21 – 28071 MADRID
Ms. Marian Uriarte Brizuela
Tel: +34 91 583 50 91
E-mail: muriarte@ sepg.hacienda.gob.es
SHORT DESCRIPTION OF THE NATIONAL FLC SYSTEM
Spain opted for a decentralised system. The Ministry of Finance – General Directorate for European Funds is responsible for the control activities and must authorise the auditor proposed by the partner before the first expenditure certificate is reported.
If the partner is a Public Administration with an independent unit control authorised for other European programmes, this unit should be also responsible for Interreg MED.
Other partners should propose an independent controller registered in the official Register of Auditors (ROAC).
In both cases the certificates of expenses signed by the auditor have to be validated by the General Directorate for European Funds wil, before sending its to the lead partner.
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 at least once during the project’s lifetime.
Other checks performed by the national authority
The national authority performs quality controls. The purpose of these controls is to verify that the project is properly managed at the level of the beneficiary partner (respect of deadlines, use of standard documents, record keeping, presence of administrative and financial parts); to verify that the control carried out by the first level controller complies with the expectations of the Programme and national regulations and that it provides assurance as to the quality of the work performed by the selected first level controller; to identify defects in the procedures and, where appropriate, to propose improvements; and to report any irregularities which will result in either documentary conformance or financial corrections.
There are different daily allowances rules to be applied depending on the type of Administration.
General and Local Public Administration: Real Decreto 462/2002
Regional Public Administration: each Regional Government has its own rule.
- Andalucía: BOJA 143/2006 Order of July 11, updating the indemnities by reason of service. https://www.juntadeandalucia.es/boja/2006/143/13
- Aragón: Budget Law of the government of Aragon for 2018 (in accordance with the 1rst transitory provision of this law the RD 462/2002 should be applied)
- Baleares: Balearic Government Decree 16/2016. http://www.caib.es/sites/transparenciaperconselleria/es/n/decreto_162016_de_8_de_abril_por_el_que_se_aprueba_el_texto_consolidado_del_decreto_por_el_que_se_regulan_las_indemnizaciones_por_razan_del_servicio_del_personal_al_servicio_de_la_administracian_autonamica_de_las_illes_balears_/
- Cataluña: Decree 138/2008 of the Catalonian Government. http://incasol.gencat.cat/web/.content/home/decret_indemnitzacions.pdf
- Comunidad Valenciana: Decree of the Generalitat Valenciana 24/1997, modified by Decree D64/2011. http://www.dogv.gva.es/auto/dogv/docvpub/rlgv/1997/D_1997_024_ca_D_2014_095.pdf
- Ceuta: Royal Decree 462/2002 as established in the “Reglamento Regulador de la Relación, Provisión, Valoración y Retribución de los Puestos de Trabajo de la Ciudad Autónoma de Ceuta”, approved by the Plenary of the Assembly on February 6, 2014 (BOCCE No. 5, Extraordinary, of February 25, 2014)
- Melilla: Art. 31 Bases Presupuesto 2016 refers to RD 462/2002, national daily allowances.
- Región de Murcia: Decree of Murcia Government 24/1997 modified by the order of 20 of February 2006. http://www.carm.es/chac/interleg/de24-97.pdf
Private bodies have to apply the rules of the region where they are located.
National rule is only applicable to public bodies. Privates must respect the cross-cutting principles of competition, publicity and transparency.
The rule applicable for public bodies is Ley 9/2017, de 8 de noviembre, de Contratos del Sector público.