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EUROPEAN STRUCTURAL AND INVESTMENT FUNDS 2014-2020 PROGRAMMES
ARTICLE 125 VERIFICATION CHECKS – EVIDENCE REQUIRED
(Achievements and Expenditure)
Date Change Version Author
xx March 2017 Final Version 1.0 Lynda Smith, Eilidh Steele, Kenneth Robertson
02 September 2019 Update to ERDF Recipient Check 1.1 Jamie Findlay
23 September 2019 Final (published) 2.0
03 March 2020
Logo added, ERDF Recipient information updated, Non-Recipient Guidance added 2.1 Ailsa Chisholm, Gillian Campbell, Connie Kay, Jamie Findlay
30 March 2020 Final (published) 3.0
Contents
Achievements................................................................................................................................................................................................................................... 2
ESF - Employability Pipeline ......................................................................................................................................................................................................... 3
ESF – Social Inclusion & Poverty .................................................................................................................................................................................................. 5
ESF - YEI / DSW ............................................................................................................................................................................................................................. 8
ERDF – Recipient ........................................................................................................................................................................................................................ 10
ERDF – Non-Recipient ................................................................................................................................................................................................................ 12
EXPENDITURE ................................................................................................................................................................................................................................. 14
Flat Rate - Staff Costs ................................................................................................................................................................................................................. 14
Flat Rate - Direct Costs, Actual - Procured Costs ....................................................................................................................................................................... 16
Unit Costs ................................................................................................................................................................................................................................... 18
Actual - Wage Subsidies ............................................................................................................................................................................................................. 18
Actual - Grant Schemes .............................................................................................................................................................................................................. 19
Payments to Delivery Agent or for Challenge Fund ................................................................................................................................................................... 19
Achievements
ESF - Employability Pipeline
Achievement Achievement recorded Evidence Required
Stage 1 Once Support complete Evidence includes:
Referral Form – where appropriate.
Registration Form – signed/dated by the participant.
Proof of Participant Eligibility e.g. legal right to live and work in the UK; employment status, date of birth, multiple barriers, details of benefits (where appropriate).
Personalised Action Plan – signed/dated by both the Participant and Delivery Staff.
Barrier Removal Once support Commences Evidence of any activity undertaken with Participant to remove barriers:
Record of referral to other support within the pipeline (where appropriate).
Record of all activities undertaken e.g. file notes; signed attendance records; case worker notes; copies of all correspondence; evidence of progression through stages of the pipeline.
Vocational Activity Once Support complete Evidence of any activity undertaken with Participant:
Record of referral to other support within the pipeline (where appropriate).
Record of all activities undertaken e.g. file notes; signed attendance records; case worker notes; copies of all correspondence; evidence of job searching; evidence of non-accredited training / qualifications; evidence of progression through stages of the pipeline;
Accredited Training
Once Support complete Evidence of any activity undertaken with Participant:
Record of all activities undertaken e.g. file notes; signed attendance records; case worker notes; qualification certificates
Stage 4 - Work Ready Participant Support
Once Support complete Evidence of any activity undertaken with Participant:
Record of all activities undertaken e.g. file notes; signed attendance records; case worker notes; evidence of job searching / job matching; copies of cv.
Wage Subsidy Once wage subsidy complete
Evidence of any activity undertaken with Participant:
Record of all activities undertaken e.g. file notes; case worker notes
Evidence of employment e.g. contract of employment; Please note this only relates to evidence required as part of the Participant Record check – additional documentation will be required to evidence financial compliance i.e. payslips, employer bank statements etc.
Stage 5 - In-Work Participant Support
Once Support complete Evidence of any activity undertaken with Participant:
Record of all activities undertaken e.g. file notes; signed attendance records; case worker notes; qualification certificates
ESF – Social Inclusion & Poverty
Lead Partner Achievement Achievement recorded Evidence Required
Local
Authority
Engagement n/a Evidence of any activity undertaken with Participant:
Record of all activities undertaken e.g. file notes; case worker notes etc
Referral Form (signed/dated) – where appropriate.
Local
Authority
Registration Once Support complete Check include:
Referral Form – where appropriate.
Registration Form – signed/dated by the participant.
Proof of Participant Eligibility e.g. legal right to live and work in the UK, evidence that the participant is within one of the key target groups - workless, lone parent or low income households etc.
Local
Authority
Intensive Barrier
Removal
Once support Commences Evidence of any activity undertaken with Participant to remove barriers:
Record of referral to other services (where appropriate)
Record of all activities undertaken e.g. file notes; signed attendance records; case worker notes; copies of all correspondence
Local
Authority
Intensive Financial
Inclusion Activity
Once Support complete Evidence of any activity undertaken with Participant:
Record of all activities undertaken e.g. file notes; signed attendance records; case worker notes; qualification certificates etc
Local
Authority
Intensive Fuel Poverty
Activity
Once Support complete Evidence of any activity undertaken with Participant:
Record of all activities undertaken e.g. file notes; signed attendance records; case worker notes; qualification certificates etc
Local
Authority
Vocational Activity
/Training
Once Support complete Evidence of any activity undertaken with Participant:
Record of all activities undertaken e.g. file notes; signed attendance records; case worker notes; copies of all correspondence; evidence of job searching; evidence of non-accredited training / qualifications
Local
Authority
Progression to Pipeline Once participant registers
with the Pipeline
Evidence of registration on the Employability Pipeline:
Employability Pipeline Registration Form – signed/dated by the participant.
Local
Authority
New poverty/inclusion
support services
implemented
Once new service is
launched and available
Evidence of any activity undertaken:
Record of all activities undertaken
Local
Authority /
Big Lottery
Fund
Social Inclusion/Poverty
Reduction Workshops
delivered
Once workshop has been
delivered
Evidence of workshops being delivered:
Record of all activities undertaken e.g. publicity materials, attendance records etc
Scottish
Government
Grant Support Once grant has been
awarded and first payment
has been made
Evidence of support provided:
See full client file to show assessment and support provided
Registration form (including demonstrating eligibility, where appropriate, e.g. for SME, see European Commission guidance:
http://ec.europa.eu/growth/smes/business-friendly-environment/sme-definition/)
Appraisal form or similar showing eligible for support
State aid assessment if applicable
Record of support e.g. support provided, events attended, support procured on their behalf
Proof of any outcomes
Scottish
Government
Community based or
community led services
supported
Once grant has been
awarded and first payment
has been made
Evidence includes:
Detail of new community based or led service supported and available. E.g. newspaper adverts, articles, photographs, website.
Scottish
Government
Individuals receiving
entrepreneurial-focused
development support
Once new service is
launched and available
Evidence includes:
Proof of current employment e.g. evidence from employer.
Registration Form – signed/dated by the participant.
Completion Form – signed/dated by the participant.
Scottish
Government
SMEs supported
(including cooperative
enterprises, enterprises
of the social economy)
Once grant has been
awarded and first payment
has been made
Evidence of any activity undertaken:
Record of all activities undertaken
ESF - YEI / DSW
Achievement Achievement recorded Evidence Required
Registration Once support complete Evidence includes:
Referral Form – where appropriate.
Registration/Enrolment Form – signed and dated by the participant
Proof of Participant Eligibility e.g. legal right to live and work in the UK; employment status, date of birth; proof of qualifications on entry (where appropriate)
Personalised Action Plan – signed/dated by both the Participant and Delivery Staff.
Extended Learner Support documentation
Vocational Activity / Training
Once support complete Evidence of any activity undertaken with Participant:
Record of referral
Record of all activities undertaken e.g. file notes; signed attendance records; case worker notes; copies of all correspondence; evidence of job searching; evidence of non-accredited training / qualifications;
Accredited Training Once support complete Evidence of any activity undertaken with Participant:
Records of participation e.g. enrolment form
Proof of achievement of units/modules from the awarding bodies e.g. SQA Navigator
Learner Action Plan/Learner Agreements
Attendance records
Proof of engagement with learning and / or coursework
Participant Allowance (Bursary) Payments
Once support complete Evidence of any activity undertaken with Participant:
Signed application form
Signed award acceptance form
All correspondence relating to Bursary
Attendance Record
Evidence of payments to Participant - BACS/Bank Statement
Student Support Payments
Once support complete Evidence of any activity undertaken with Participant:
Signed application form
Student support award acceptance form
Attendance Records
Invoices from childcare providers
Calculation to support the amount being paid
Evidence of payments made - BACS/Bank Statement
Wage Subsidy Once wage subsidy complete
Evidence of any activity undertaken with Participant:
Record of all activities undertaken e.g. file notes; case worker notes
Evidence of employment i.e. contract of employment; Please note this only relates to evidence required as part of the Participant Record check – additional documentation will be required to evidence financial compliance i.e. payslips, employer bank statements etc.
ERDF – Recipient
Achievement Achievement recorded Evidence Required
Supported ERDF
Recipient (Non-
Financial Support)
ERDF Priority 3
Once one full day’s support
(minimum 7 hours) complete
Evidence of support provided
See full client file to show assessment and support provided
Registration form (including demonstrating eligibility, where appropriate, e.g. for SME, see European Commission guidance: http://ec.europa.eu/growth/smes/business-friendly-environment/sme-definition/) screen prints or other evidence of SME status at time of requesting support
Appraisal form or similar showing eligible for support
State aid assessment if applicable
Award letter from the Lead Partner Record of support e.g. support provided, events attended, support procured on their behalf
Certified documentary evidence that shows a breakdown of the 7 hours from the advisor/contractor with a short description of activity.
Where support is in the form of a workshop/event, evidence can include;
registration form, agenda (including length of time), completed sign in sheet & outcomes/feedback/evaluation forms required as evidence
ERDF acknowledgement, logo
Proof of outcomes
* LPs must provide this evidence for all non-financial support which has taken place after issue of the revised National Rules (V7, issued 1st March 2018). However, for activity which had already taken place prior to revision of the National Rules, it may be difficult for LPs to fulfil the certification requirement, particularly where a contractor has been used & there is no longer any contact with that contractor. In such cases, the LP must be able to evidence that reasonable attempts have been made to secure the necessary certification. However, where LPs are still unable to provide the
certification, the MA will accept a statement (on headed paper) from the contractor or the enterprise provided that the support received is clearly detailed & equates to at least 1 day (7 hours). An invoice stating that 1 day of support has been provided is not sufficient.
Supported ERDF
Recipient (Non-
Financial Support)
ERDF Priority 4 & 6
Once one full day’s support
(minimum 7 hours) complete
Evidence of support provided
An achievement should be claimed/aligned to the output indicators “low carbon projects receiving non-financial support” and “Organisations and enterprises receiving non-financial support”
Evidence is required to support an equivalent of one day’s support (7 hours) for this achievement and output to be claimed - (typically) in the form of a comprehensive report of recommendations or detailed business plan specific to the recipient or project.
Supported ERDF
Recipient (Financial
Support)
Once grant has been
awarded and first payment
has been made
Evidence of support provided
See full client file to show assessment and support provided
Registration form (including demonstrating eligibility, where appropriate, e.g. for SME, see European Commission guidance: http://ec.europa.eu/growth/smes/business-friendly-environment/sme-definition/) screen prints or other evidence of SME status at time of requesting support
Appraisal form or similar showing eligible for support
State aid assessment if applicable
Record of support e.g. grant application, assessment and award letter
ERDF acknowledgement, logo
Proof of outcomes,
Invoice and Bank Statement SME paying company
Invoice from SME to project
Project paying grant
ERDF – Non-Recipient
Supported ERDF
Recipient (Financial
Support – Non
Grants)
Once financial support has
been awarded and first
payment has been made
Evidence of support provided
See full client file to show assessment and support provided
Registration form (including demonstrating eligibility, where appropriate, e.g. for SME, see European Commission guidance: http://ec.europa.eu/growth/smes/business-friendly-environment/sme-definition/) screen prints or other evidence of SME status at time of requesting support
Appraisal form or similar showing eligible for support
State aid assessment if applicable
Record of support e.g. application, assessment and award, loan/grant agreement for the delivery agents making the investments as well as evidence of investment defrayal by way of bank statements
ERDF acknowledgement, logo
Proof of outcomes,
Achievement Achievement recorded Evidence Required
Non Recipient When a stage has been
completed toward an agreed
milestone.
Where units/achievements are linked to non-recipient activity ie not directly related to a
specific participant/recipient, the evidence required will require to be discussed on a case
by case basis with your Portfolio and Compliance Manager due to the wide range of
activities that can be delivered. The activities are targeted at end users ie communities,
general public, organisations, educational and/or research.
Evidence may include one or more of the following (list is not exhaustive):
Website
Screenshots
Case Studies
Leaflets
URL links on Open Data Platforms
Copy of signed delivery contract between LP and DA
Copy of signed acceptance of delivery contract between LP and DA
Photographs (before and after where applicable)
Newspaper Articles
Adverts
Feedback Forms/Questionnaires
Surveys
Impact Studies/Assessments
Event Participation Records/Registration Sheets
Existing data sources (before and after) eg Scotland’s Greenspace Map, Vacant &
Derelict Land Register
EXPENDITURE
Flat Rate - Staff Costs
Area Headings on Template Evidence Required
Evidence of
Cost(s)
Basic (£) Employer's NI (£) Employer's Pension (£) Other Eligible Staff Costs (£)
An extract from payroll or a copy of a payslip, including a reference that clearly links to the information submitted in the claim, should be provided. The basic salary (i.e. before any expenses, allowances or other payments), employer’s National Insurance contributions and employer’s pension contributions for the pay period being claimed should be clearly stated. Where other eligible staff costs are being claimed (e.g. back pay or eligible island allowance), this should be stated on the payroll or payslip and any supporting calculations should be provided by the lead partner. It is not necessary to view defrayal of the employer’s PAYE payments to HMRC or the pension provider for a verification check, but the evidence should be retained. Where a staff member is a secondee, an invoice to the delivery agent and payroll evidence from the employer to establish that the amount claimed is for the actual eligible salary cost, supported by payroll.
Defrayal Net (£) BACs Total (£) Defrayal Date
The payroll or payslip should state the net pay due to the staff member. If a staff member is paid directly, a bank statement showing the delivery agent making the payment should be provided. If the bank charges a fee for each payment, this should be explained by the delivery agent and the cost should not be claimed.
If a staff member is paid through a BACS run (or similar), a copy or extract of the BACS run should be provided showing (at least): the front page, the page showing the payment (with an identifier to link to the payroll/payslip) and a page showing the total. A bank statement (i.e. the defrayal of expenditure, not a supplementary list of payments) showing the delivery agent making the payment should be provided. If the bank charges a fee for each payment, this should be explained by the delivery agent and the cost should not be claimed.
Apportionment Apportionment Rate A cost should only be apportioned where the post is split between two or more structural funds projects. This should be agreed in advance and, at verification, the MA will check the rate used is as agreed. No evidence required at verification stage.
Eligibility Eligible Y/N Y: Actual Expenditure Found (£) equals Amount Verified (£) or has been underclaimed. N: If any part of the expenditure cannot be verified, the column the cost will be noted as N as no payment will be made based on this item.
Flat Rate (%) Flat Rate (%) No evidence required at verification stage.
Flat Rate - Direct Costs, Actual - Procured Costs
Area Headings on Template Evidence Required
Evidence of
Cost(s)
Invoice Ref Date of Invoice Amount on Invoice/Petty Cash (£)
An invoice, receipt or works certificate should be provided, detailing the activity and cost, noting VAT where applicable.
Defrayal Batch Supplier Payment BACS Total (£) Defrayal Date
If a cost is paid directly, a bank statement showing the delivery agent making the payment should be provided. If the bank charges a fee for each payment, this should be explained by the delivery agent and the cost should not be claimed. If a cost is paid through a BACS run (or similar), a copy or extract of the BACS run should be provided showing (at least): the front page, the page showing the payment (with an identifier to link to the payroll/payslip) and a page showing the total. A bank statement showing the delivery agent making the payment should be provided. If the bank charges a fee for each payment, this should be explained by the delivery agent and the cost should not be claimed. If a cost is made as part of a larger ‘batch’ payment, evidence of the composition of the payment should be provided, this could be through remittance advice, copies of the other invoice(s)/credit note(s) which make up the payment, an extract from a financial system, or equivalent evidence. If a cost is paid by cheque, a link should be evident between the invoice or equivalent and the bank statement. The cheque number should be noted in the comments. Where an invoice is charged in a foreign currency, the delivery agent should provide evidence of the cost being converted to sterling, either through the payment of the invoice or an extract from their financial system. If the bank charges a fee for converting the cost, this should be explained by the delivery agent and the cost should not be claimed.
Apportionment Apportionment Rate
This should be agreed in advance and, at verification, the MA will check the rate used is as agreed. No evidence required at verification stage.
Eligibility Eligible (Y/N) Eligible Cost
Y: Actual Expenditure Found (£) equals Amount Verified (£) or has been underclaimed. N: If any part of the expenditure cannot be verified, the column the cost will be noted as N as no payment will be made based on this item.
Eligible Cost
(Flat Rate only)
Eligible Cost
This should be the value of the expenditure which has been verified, before the addition of the flat rate. e.g. if the actual cost is £1,000, flat rate is 15% and amount claimed is £1,150, if the evidence supports the amount claimed, £1,000 should be entered here.
Flat Rate (%) Flat Rate (%) No evidence required at verification stage.
Unit Costs
Actual - Wage Subsidies
Evidence Required
Evidence required is the evidence to demonstrate the achievement of a milestone, as defined in ‘Verification Checks – Evidence Required’. When completing the verification, the actual date achieved and units found should be recorded based on evidence provided and the Eligibility field to confirm if the cost is eligible.
Unit Cost (£) - No evidence required at verification stage.
Evidence Required
Evidence required is the evidence of a) the costs incurred by the employer and b) the costs paid by the delivery agent, as defined in ‘European Social Fund: Participant Guidance’. When completing the verification:
A - Wage Subsidies – Should be completed to capture the actual costs paid to the participant.
A - WS – Reimbursement – Should be completed to capture the payment from the delivery agent to the employer.
Actual - Grant Schemes
Payments to Delivery Agent or for Challenge Fund
Evidence Required
Evidence required is defined in ‘Guidance Note For Grant Fund Managers’. The Stage 1 check should be carried out based on the risk levels
defined in the OVP for the Operation; the Stage 2 check should be carried out on a selection of these costs. When completing the verification:
A - Grant - Stage 1– Should be completed to capture the grant payment made to the recipient.
A - Grant - Stage 2– Should be completed to capture the award documents from the delivery agent to the recipient and the costs incurred by the recipient.
Evidence Required
The Lead Partner should provide an extract from their financial systems to show their payment to the Delivery Agent(s) or Challenge Fund recipient(s), through to a copy of the recipient’s bank statement, including a batch payment and/or BACS run as required.