European Alert Controls of EU-funded projects How to efficiently prepare for

European Alert
Controls of EU-funded projects
How to efficiently prepare for
final control and completion of
the settlement process of a project
co–financed from the EU funds?
All beneficiaries of EU funds should be prepared for different
types of control carried out by authorities during the
realization of the investment or the project durability period.
Those include ad hoc or planned controls and final controls,
which precede a payment of last grant installment and a
final approval of the project completion. Every beneficiary
can expect at least one control during the implementation
of co-financed projects.
Due to the fact that the period of project realization and the
eligibility of expenditures within the Financial Perspective
2007 – 2013 will come to the end in 2015, the increase of
obligatory audits and controls of projects co-funded from
the EU funds can be observed.
Operational program controls are conducted by the Managing Authority (the
Ministry of Infrastructure and Development for central programs, the marshal
offices for regional programs), which delegates its powers to the Intermediate and
Implementing Authorities and Regional Financing Institutions.
Controls of the project can be carried out also by:
Controlling institutions
European Commission (EC)
European Court of Auditors (ECA)
Tax Control Office
Supreme Audit Office
Regional Clearing Chamber
In some programs external audit is mandatory (conducted by an independent
auditor with appropriate qualifications).
Controls are conducted to verify, among others:
Incurring of eligible expenditures, including compliance with European and
national rules and the provisions of the funding agreement
Fulfillment of reporting obligations (particularly important in those projects,
which are settled in a simplified way, i.e. the request for payment
represents only a summary of the expenditure incurred, without supporting
financial documents)
Results of implementation of the subject of the investment - whether the
expenditures declared have actually been incurred, construction works
performed etc.
Fulfillment of other obligations of the financing agreement (e.g. information
and promotion responsibilities, timely completion of the project, achievement
of project’s objectives)
Scope of the control
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Deloitte Touche Tohmatsu Limited
Possible consequences in
case of infringements
Decision to reimburse a part of the funding, together with interest
calculated as for tax arrears
Termination of the grant agreement by the financing institution and
a reimbursement of the grant with interest
Imposition of financial corrections
Exclusion from the possibility of using UE funded aid programs for the
period of 3 years
Criminal liability for false statements, submitting documentation that is
counterfeit or certifying untrue, not communicating about a situation which
could have an impact on stopping or limiting the amount of the provided
Our support
About us
R&D and Government Incentives team provides a
comprehensive scope of services which help entrepreneurs
to effectively prepare for the control and to reduce the risk
of returning the grant:
• Conducting an independent verification of the project
and identification of weaknesses (implemented with
respect to 100% of the documents or a specific
• Development of risk mitigation actions and assistance
in their implementation
• Assistance in the development of explanations for
post-audit information and support in dealing with
• Analysis of procedures in the company for compliance
with the requirements of public aid
We are part of an international network of over 800 R&D
and Government Incentives advisers in 50 countries around
the world, which allows us to exchange the experiences,
tools and methodologies.
Experts currently working in R&D and Government
Incentives Team participated in obtaining public funding of
over PLN 6 billion.
Magdalena Burnat-Mikosz
R&D and Government Service, Line Leader for CE
phone: +48 (22) 511 00 65
e-mail: [email protected]
Michał Turczyk
phone: +48 666 831 825
e-mail: [email protected]
Magdalena Jabłońska
Senior Manager
phone: +48 (22) 511 04 72
e-mail: [email protected]
Ewa Rutczyńska-Jamróz
Senior Manager
phone: +48 (22) 511 08 35
e-mail: [email protected]
Katarzyna Berbeć
phone: +48 (61) 882 42 23
e-mail: [email protected]
Agata Kurcewicz
phone: +48 (22) 511 07 50
e-mail: [email protected]
Jagoda Aleksandrowicz
phone: +48 (61) 882 42 12
e-mail: [email protected]
Monika Krześniak
phone: +48 (22) 511 04 10
e-mail: [email protected]
Krzysztof Senger
Senior Manager
phone: +48 (22) 348 37 63
e-mail: [email protected]
Please visit our website:, where you can find more information about the possibilities to
co-finance investments from European funds and other support schemes.
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© 2014 Deloitte Poland. Member of Deloitte Touche Tohmatsu Limited