First Level Control

Before submission to the Joint Secretariat, each progress report must be verified and validated by an independent controller.

This process is carried out by a qualified first level controller - usually auditors or certified public accountants - to verify that the expenditure incurred to implement the project complied with the relevant EU, national, regional, institutional and programme rules as well as with the provisions of the subsidy contract and the approved application form.

The main aim of the controls is to provide a guarantee for the Managing Authority, the Certifying Authority and, most importantly, for the project itself, that costs co-financed under the Interreg NWE Programme are accounted for and eligible.

Designation of the first level controller (FLC)

It is the responsibility of each Member State to designate the first level controllers for partners located on their territory and participating in a project. In practice, this means that each partner needs a controller that is authorised by its Member State.

In principle, there are three general models:

  • centralised control at Member State level
  • decentralised control through controllers selected from a central shortlist
  • decentralised control through an internal or external controller selected by the project partner and approved at Member State level by the approbation body.

All approbation bodies and controllers are provided with the contact details of the project partners once they are approved. However, for the decentralised countries we suggest that the project partners get in touch with the approbation bodies as well in order to get started on the first level control process and understanding the requirements per Member State. For the centralised systems we suggest to contact the first level controller in order to verify calenders and availabilites.

Belgium - Brussels Capital Region

Belgium Brussels Capital: Centralised first level control system

Evi Cornelis
ERDF managing and control unit

Tel. +32 (0) 22 04 22 93 or +32 (0) 22 04 15 47
ecornelis@sprb.irisnet.be

Belgium - Flemish Region

Belgium Flanders: Decentralised system with an established shortlist, the average costs per claim in the IVB Programme were € 1 157.49

David Grzegorzewski
Flemish approbation body

Agentschap Innoveren en Ondernemen Entiteit Europe Economie

Tel. +32 (0) 25 53 39 96 or +32 (0) 25 02 47 02
david.grzegorzewski@vlaio.be

Belgium - Walloon Region

Belgium Wallonia: Centralised first level control system. Costs are charged to the project partner at 2.5% of certified expenditure.

Carmelo Scifo
Walloon first level controller

Tel. +32 (0) 24 21 83 43
c.scifo@wbi.be

WBI - Wallonie Bruxelles International Audits and Controls Unit

France

France: Decentralised system with an established shortlist, the average costs per claim in the IVB Programme were €943.20

Équipe control premier niveau
French approbation body

Région Hauts de France - Direction Europe

controle-interreg@hautsdefrance.fr

Germany

Germany: Decentralised system, the average costs per claim in the Interreg NWE IVB Programme were €1 297.51

Please find the information provided by the German approbation body here.

Carolin Friedrich
German approbation body

Oberfinanzirektion Karlsruhe
Stabsstelle EU Finanzkontrolle
Unabhangige Prufstelle EU Strukturförderbereich

Tel. +49 711 66 73 41 60
carolin.friedrich@ofdka.bwl.de

Ireland

Ireland: Centralised first level control system, the average costs per claim in the IVB Programme were €698.43

Michael Buckley
Irish First Level Controller

Southern Regional Assembly ETC FLC UNIT

Tel. +353 51 86 07 00
mbuckley@southernassembly.ie

Luxembourg

Luxembourg: Centralised first level control system

Ministère des Finances Luxembourg
Direction du Contrôle financier

interreg@dcf.etat.lu

Netherlands

Netherlands: Decentralised system, the average costs per claim in the Interreg NWE IVB Programme were € 2 394.20.

Please find more information on the Dutch FLC system here.

Mark van Marken
Dutch approbation body

Netherlands Enterprise Agency - EU Processes

Tel.: +31 88 0424969
mark.vanmarken@rvo.nl
interreg@rvo.nl

United Kingdom

United Kingdom: Decentralised system, the average costs per claim in the Interreg NWE IVB Programme were €1 695.15.

Please find the information provided by the UK approbation body here.

Arni Narain
UK approbation body

Department of Communities and Local Government - ERDF Programmes Team

Tel. +44 30 34 44 27 06
arni.narain@communities.gsi.gov.uk

First Level Control Guidance

Please find here the guidance created specifically for the First Level Controllers (V3). A special presentation on how to finalise FLC work is available here.

First Level Control Templates

Please find here the templates for the FLC certificate and the FLC report and checklist. Please note that all templates can slightly differ from the live version of the eMS.

Additionally all first level controllers must fill in this checklist with every procurement above € 5 000 and upload it into the eMS.

First Level Control Seminars

On 3 November 2017, there will be a FLC Seminar in London for the UK.

On 27/28 November 2017, there will be a FLC Seminar in Stuttgart, Germany for German Partners and FLCs.

Please contact your approbation bodies for more information on those seminars!

Documents from the seminar that took place in Germany (8 March 2017 in Frankfurt) can be found here .

The presentations from the seminar that took place in The Netherlands (17 May 2017 The Hague) can be found here.

The JS presentation from the seminar that took place in France (18 October 2017 in Lille) can be found here.

More seminars will be offered in various NWE locations in the near future.

First level control report on suspected or established cases of fraud

Please find here a template for the reporting on cases of suspected or established fraud. This template should be filled in by the FLC and sent directly to the control and audit officer of the Joint Secretariat johanna@nweurope.eu.


Download the FLC Guidance (V3) here

NWE_FLC GuidanceV3.pdf

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