Manual for the Management Accreditation Procedure of the Italian First Level Controllers - Puglia Region, Sezione Mediterraneo
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Manual for the
Management Accreditation Procedure of the
Italian First Level Controllers
Puglia Region, Sezione Mediterraneo
Version 1.0 on – 16th February 2016
1TABLE OF CONTENTS
1. Overview .................................................................................................................................................... 3
2. The objective ............................................................................................................................................. 3
3. The accreditation administrative procedure ............................................................................................. 3
4. The documents flow‐chart ........................................................................................................................ 7
5. The list of qualified FLCs ............................................................................................................................ 9
6. The web service of management and repository documents ................................................................... 9
7. Annexes ................................................................................................................................................... 10
Annex 1 ‐ FLC Accreditation File ...................................................................................................................... 11
Annex 2 ‐ LIST OF QUALIFIED FLCs ‐ Example .................................................................................................. 21
Annex 3 ‐ DOCUMENTS TEMPLATES FOR FLCs ACCREDITATION .................................................................... 22
THE REQUEST OF FINAL BENEFICIARY FOR THE APPROVAL OF THE SELECTION OF EXTERNAL FIRST LEVEL CONTROLLER ‐ ANNEX 1.A ................. 22
THE REQUEST OF FINAL BENEFICIARY FOR THE APPROVAL OF THE SELECTION OF INTERNAL FIRST LEVEL CONTROLLER ‐ ANNEX 1.B ................. 24
THE PROJECT FACT SHEET ‐ ANNEX 2 ........................................................................................................................................ 25
THE DECLARATION IN LIEU OF AFFIDAVIT OF THE EXTERNAL FIRST LEVEL CONTROLLER ‐ ANNEX 3.A ......................................................... 26
THE DECLARATION OF INDEPENDENCY CRITERION ISSUED BY THE INTERNAL FIRST LEVEL CONTROLLER ‐ ANNEX 3.B .................................... 28
THE DECLARATION OF CONSENT TO THE PROCESSING OF PERSONAL DATA ISSUED BY THE FIRST LEVEL CONTROLLER ‐ ANNEX 4 ..................... 30
Annex 4 ‐ The CHECK LIST: Verification of requirements for external controller ........................................... 31
Annex 5 ‐ The CHECK LIST: Verification of requirements for internal controller ............................................ 35
Annex 6 ‐ The NULLA – OSTA Form for the validation of controller appointment ......................................... 36
Annex 7 – Technical specifications of the web repository and management system of FCLs Accredition Files
......................................................................................................................................................................... 37
21. Overview
This manual is part of the First Level Control Italian System as descripted in Annex IV of the Guidance on
Management Verifications OP Greece – Italy 2007‐2013.
It complies with article 16 of the Regulation (EC) 1080/2006, the guidelines for the management and control
systems for the EU programming period 2007/2013 issued by the Italian Economy Ministry – State General
Accounting Directorate (IGRUE), the guidelines related to the “General characteristics of the national control
system of the ETC programmes 2007‐2013” issued by the Italian Ministry of Economy – IGRUE and the
Agreement of Permanent Conference between the Central Government, the Regional Government and the
Autonomous Provinces of Trento and Bolzano and the tasks of Joint Committee constituted by the Ministry
of Economy – DPS for the validation of the selection procedures carried out by the Italian beneficiaries in the
field of first level controllers.
The accreditation procedure will be managed by officers of Sezione Mediterraneo (the former Servizio
Mediterraneo) of Puglia Region, separately from the officers in charge of FLCs quality controls, in order to
avoid any hypothesis of conflict of functions.
2. The objective
The general objective of the Manual is to describe the procedural steps settled by the Sezione Mediterraneo
of Puglia Region in order to validate the selection procedure for awarding a contract or to charge the
expenditures validation task an external or internal auditor called to operate as a first level control of Italian
final beneficiaries of CBC Programme Greece‐Italy 2007‐2013.
3. The accreditation administrative procedure
As regards the Italian partners of the Cooperation Programme ‘’Greece‐Italy’’, the selection of first level
controllers falls on the individual beneficiaries, either public or private. In particular, as it is largely illustrated
in the IGRUE (Inspectorate General for Financial Relations with the European Union) document “General
characteristics of the control system of European Territorial Cooperation Programmes 2007‐2013” and as
amended by the “Agreement between the Government, Regions and Autonomous Provinces of Trento and
Bolzano for the definition of the management and control system of the transnational and interregional
cooperation programmes as per the CIPE (Interministerial Committee for Economic Planning) deliberation
No 158 of 21 December 2007” (Repertory No 187/CSR of 29 October 2009), the control systems for the
Operational Programmes of the European Territorial Cooperation managed by foreign Managing,
Certification and Audit authorities may ne of two different types:
B1 the individual private Beneficiaries (or public beneficiaries not opting for the type of the following
point B2) delegate, as per Community and national legislation and Article 16 of Regulation (EC)
1080/2006, the activity of verifying the operations or parts of the operations carried out by
themselves to specific qualified persons, in possession of the necessary prerequisites of
professionalism, honorability and independence, registered for at least three years with either the
‘’Albo dei Dottori commercialisti e degli esperti contabili” (Register of Chartered Accountants and
Accounting Experts) or the “Registro dei Revisori Contabili” (Register of Auditors) as per Legislative
Decree No 88 of 27 January 1992. In order to carry out the selection, the beneficiary must exclusively
3comply with the public contracts code (Legislative Decree No 163/2006) and the public procurement
rules.
B2 for beneficiaries that have the status of a public body or of a body governed by public law (as per
Article 1, paragraph 2, of Legislative Decree No 165/2001 and subsequent amendments and
completions), the control activities of operations or parts of operations carried out by them may be,
as per Article 16 or Regulation (EC) No 1080/2006, entrusted to their internal control units, provided
that the separation of functions with the offices responsible for implementing the operations is
ensured.
The beneficiary, having carried out the selection of an auditor, must then send all the documentation to:
Regione Puglia – Sezione Mediterraneo, Via Gobetti 26 – 70125 Bari (Italy).
The representative of the Puglia Region verifies what they declared in the documentation received as well as
the prerequisites, and in the case of irregularities or incompleteness, request additional data from the
beneficiary. More specifically
in hypothesis B1, Puglia region will proceed to “validate” the selection carried out by the Beneficiary
in respect of the foreseen prerequisites. Such validation will be communicated to the Programme’s
Managing Authority. Moreover, Puglia region will verify the truthfulness of the declarations by
requiring prove to the competent public authority.
in hypothesis B2, Puglia region will proceed to “validate” the selection carried out by the Beneficiary,
while checking there exists the necessary separation between the activities of “management” and
“control”, as well as the functional independence from the Office assigned to implement the various
project activities.
Only after that the Sezione Mediterraneo of Puglia region verified the truthfulness of the self‐declarations by
administrative or on‐the‐spot check, it will issue the NULLA‐OSTA to the Beneficiaries in order to proceed to
awarding the assignment and to signing the relevant contract.
After the issuing of NULLA‐OSTA, the FLC will be accredited in the “list of qualified FLCs” by the Sezione
Mediterraneo of Puglia Region. The total scores on the list scoreboard will reflect the training credits gained
by the FLC by attending the training seminar before the submission of the accreditation request.
All the documents related to the accreditation procedure are accessible to the Programme’s Managing
Authority and Audit Authority by web from the management and repository system at Europuglia platform.
The FLC accreditation procedure should be concluded within 35 working days from the receiving of request
of accreditation with a positive or negative response. Afterwards, the Sezione Mediterraneo of Puglia Region
has to issue the NULLA‐OSTA under conditions that it will be revoked if the verification of self‐declaration has
demonstrated that the FLC or the beneficiary had provided a false statement.
The procedural steps of such tasks are the following:
4Phase Activity Timing Outputs
1. the e‐request is received by E‐request already
certified e‐mail. with protocol
2. the e‐request is registered in the receiving number
telematics Puglia Region Protocol Creation of the e‐
A. Receiving of request 3. the e‐request is assigned to the 2 days file of the FLC
officer in charge for the accreditation with
accreditation procedure the all
(Procedural Manager) documentation in
electronic version
4. the Procedural Manager check if Check‐list:
the request has been filled in verification of
correctly and the documents requirements
requested have been provided
B. Admissibility check 1 days
correctly as well
5. the Procedural Manager checks if
the FLC has issued correctly the
declarations requested
6. the Procedural Manager sends by Requests of state
e‐mail or web service system a certification
specific request to the competent Receipt of sending
public authorities that can certify protocol register
C. Verification of the what has been declared by the FLC Certifications of
truthfulness of the 7. the public authorities send the 30 days state
declarations certifications required Receipt of receiving
8. the Procedural Manager checks if protocol register
what has been stated by the public Check‐list for
certificates complies with what has verification of
been self‐declared by the FLC requirements
9. preparing and signing of Nulla‐Osta E‐copy of nulla‐osta
10. sending the Nulla‐Osta by certified Receipt of sending
e‐mail to the final beneficiary protocol register
D. Issuing of Nulla‐Osta 1 days
Receipt of sending
and receiving of
certified e‐mail
E. Accreditation on the 11. Updating the List of Qualified FLCs E‐List of Qualified
1 day
List of qualified FLCs FLCs updated
5For obtaining the NULLA‐OSTA from the Pugla Region – Sezione Mediterraneo, the candidate auditor has to
provide the following supporting documents:
Hypothesis B1: External Auditor Hypothesis B2: Internal Auditor
Cover letter on headed notepaper of the Cover letter on headed notepaper of the
beneficiary, protocolled and signed by the legal beneficiary, protocolled and signed by the legal
representative (Annex 1a) representative (Annex 1b)
Project Fact Sheet (Annex 2) Project Fact Sheet (Annex 2)
Declaration in lieu of affidavit attesting that the Declaration attesting to the independence of the
auditor meets the prerequisite standards of assigned internal office (including an attached
honourability, professionalism, independence and administrative document/ organization chart) and
good command of the English language as the good command of the English language, as
requested by the Programme (Annex 3a) requested by the Programme; (Annex 3b)
The self‐declaration that the auditor is registered
to the “Albo dei dotori commercialisti e degli
esperti contabili” (Register of Chartered
Accountants and Accounting Experts) or the
“Registro dei Revisori Contabili” (Register of
Auditors)
Photocopy of the front and reverse of auditor’s Photocopy of the front and reverse of auditor’s
Identity card Identity card
Declaration of consent to the processing of Declaration of consent to the processing of sensitive
sensitive data (Annex 4) data (Annex 4)
Act of appointment (Deliberation/ Resolution Act of appointment (Deliberation/ Resolution
............) by the Beneficiary ............) by the Beneficiary
Credits Training Certificate issued by the Sezione Credits Training Certificate issued by the Sezione
Mediterraneo of Apulia Region* Mediterraneo of Apulia Region*
*these documents are required starting from the 2016, because it is compulsory for new candidate auditors
to attend at least one training seminar on eligibility Programme rules regarding each typology of expenditure
before to be designated by the beneficiaries.
64. The documents flow‐chart
The candidate auditor The final beneficiary The Sezione Mediterraneo
Declaration in lieu of affidavit attesting that the Cover letter on headed
auditor meets the prerequisite standards of notepaper of the
honourability, professionalism, independence beneficiary, protocolled
and good command of the English language as and signed by the legal
requested by the Programme (Annex 3a) representative (Annex 1a)
The self‐declaration that the auditor is registered Project Fact Sheet (Annex
to the “Albo dei dotori commercialisti e degli 2)
esperti contabili” (Register of Chartered
Documents: annex 3a;
Accountants and Accounting Experts) or the
photocopy of IC, the self‐ The NULLA‐OSTA
“Registro dei Revisori Contabili” (Register of
declaration, annex 4 and declaration
AuditorsPhotocopy of the front and reverse of
credits training certificate
auditor’s Identity card
received by the candidate
Declaration of consent to the processing of FLC
sensitive data (Annex 4)
Act of appointment
Credits Training Certificate issued by the Sezione (Deliberation/ Resolution
Mediterraneo of Apulia Region* ............) by the
Beneficiary
Hypothesis B1: External Auditor
7The candidate auditor The final beneficiary The Sezione Mediterraneo
Cover letter on headed
notepaper of the
beneficiary, protocolled
and signed by the legal
Declaration attesting the independence of the representative (Annex 1a)
assigned internal office (including an attached
administrative document/ organization chart) Project Fact Sheet (Annex
and the good command of the English language, 2)
as requested by the Programme; (Annex 3b) Documents: annex 3b;
photocopy of IC, annex 4 The NULLA‐OSTA
Photocopy of the front and reverse of auditor’s
declaration
Identity card and credits training
certificate received by the
Declaration of consent to the processing of candidate FLC
sensitive data (Annex 4)
Act of appointment
Credits Training Certificate issued by the Sezione (Deliberation/ Resolution
Mediterraneo of Apulia Region* ............) by the
Beneficiary
Hypothesis B2: Internal Auditor – documents flow‐chart
85. The list of qualified FLCs
The list of qualified FLCs has been settled starting from 2016.
It represents for the FLCs accredited a sort of list of qualified candidates for new appointments as auditor for
beneficiaries. Moreover, it is a transparent quality list where the FLCs are rated with scoreboard reflecting
their professional quality.
It is very important for the Programme to have FLCs with high rate in order to ensure a good quality of its
control system.
In fact, the “list of qualified FLCs” reflects the rating and scores gained by each FLC by attending the training
quarterly seminars and by having been received the quality control.
The maximum scores that a FLC can gain as a training credits per year are 40 score, while the maximum
quality scores that she/he can gain after being evaluated with a quality check are 50 scores. Therefore,
considering that each FLC must receive one quality check per year and every year the Sezione Mediterraneo
of Puglia Region will organise 4 training seminars, the maximum annual qualification scores that a FLC can
obtain are 90 points.
The FLCs qualified list (name and surname of FLC/ beneficiary under her/his control/total score) will be
accessible in a public section of Europuglia web platform.
The FLC can maintain the accreditation in the “list of qualified FLCs” if she/he attends at least one training
seminar per year. The participation to the training seminars will be certified by Sezione Mediterraneo of
Puglia Region by annual training credits.
The FLC that has missed her/his training obligation will be suspended for one year from the “list of qualified
FLCs”, during which she/he cannot be appointed by anyone final beneficiary of the CBC Programme Greece‐
Italy.
The FLC can also be suspended for one year from the “list of qualified FLCs” if she/he concluded the year with
the total qualifications scores equal or less than 30 points.
The Sezione Mediterraneo of Puglia Region will communicate immediately to the final beneficiary the case
where the FLCs appointed has been suspend from the “list of qualified FLCs”.
The list will be updated by Sezione Mediterraneo of Puglia Region four times a year, at the end of each
calendar quarterly period. The updating will interest both the new FLCs accreditation and the FLCs
scoreboard.
6. The web service of management and repository documents
From 2016, the Sezione Mediterraneo of Puglia Region will manage the accreditation file by using its web
platform http://www.europuglia.it/
9At the beginning it will be a file system repository of all documents regarding the accreditation of each FLC.
In future, it may also be possible to receive the request of accreditation directly via web by the interested
final beneficiaries.
The web service is structured as a restricted area where authorised people can have access after receiving a
permission keys as users: ID and password.
The web service also is structured as a database with the relevant data, including quality data, of each FLC.
7. Annexes
10Annex 1
Apulia Region
Sezione Mediteraneo
FLC Accreditation File
Name of the Controller: ………………………………
Type of the Controller: External / Internal
Name of the Beneficiary: ……………………………
Acronym of the Project: ………………………………
11Section 1. Receiving of Request
email of request for the accreditation of the
candidate FLC to be appointed as controller of the
project ……………………………..…. send by the beneficiary
………………………………………….…………
Cover letter on headed notepaper of the beneficiary,
protocol no. …………………………, signed on
………………………. by the legal representative Annex
1a / Annex 1b
Receipt of Apulia Region Receiving Protocol
Register no. …………………………………………. (the print copy is
available from 2016)
Project Fact Sheet (Annex 2)
Declaration in lieu of affidavit issued by the
candidate FLC attesting that she/he meets the
prerequisite standards of honourability,
professionalism, independence and good command of
the English language as requested by the Programme
(Annex 3a)
12Declaration issued by the candidate FLC attesting to
the independence of the assigned internal office
(including an attached administrative document/
organization chart) and the good command of the
English language, as requested by the Programme
(Annex 3b)
The self‐declaration issued by the candidate FLC that
she / he is registered to the “Albo dei dotori
commercialisti e degli esperti contabili” (Register of
Chartered Accountants and Accounting Experts) or
to the “Registro dei Revisori Contabili” (Register of
Auditors) – only for external auditor.
Photocopy of the front and reverse of the candidate
FLC’s Identity card
Declaration of consent to the processing of sensitive
data issued by the candidate FLC (Annex 4)
Act of appointment (Deliberation/ Resolution no.
…………………, issued on ............) issued by the
Beneficiary
13Credits Training Certificate issued by the Sezione
Mediterraneo of Apulia Region to the candidate FLC (It
is available only for new FLCs accreditation procedure starting from 2016)
14Section 2. Admissibility check
check‐list: verification of requirements for external
controller
check‐list: verification of requirements for internal
controller
15Section 3. Verification of the truthfulness of the
declarations – only for external auditor
Requests to the ……………………………that the
candidate FLC that she / he is registered to the “Albo
dei dotori commercialisti e degli esperti contabili”
(Register of Chartered Accountants and Accounting
Experts) or to the “Registro dei Revisori Contabili”
(Register of Auditors)
Receipt of Apulia Region Sending Protocol Register
no. …………………………………………. (the print copy is available from 2016)
Certificate issued by ………………………………… on
…………… protocol no. ……………………………..
Receipt of Apulia Region Receiving Protocol Register
no. …………………………………………. (the print copy is available from 2016)
16Section 4. Issuing of Nulla‐Osta
print copy of the nulla‐osta protocol no.
………………………. issued on ………………….
Receipt of Apulia Region Receiving Protocol Register
no. …………………………………………. (the print copy is available from 2016)
Copy of email send on …………………. and the prove of
it had been receipt on ……………………….
Copy of accreditation FLC notice email send on
…………………. to the MA/JTS (this activity will be not necessary when the
accreditation system will be web‐managed, since the MA/JTS will have direct access to the FLC
accreditation web‐database) .
17Section 5. Updating of the List of Qualified FLCs
(It is available from 2016)
Copy print of the E‐List of Qualified FLCs updated on
……………….
Copy print of the E‐List of Qualified FLCs updated
on ……………….
Copy print of the E‐List of Qualified FLCs updated
on ……………….
Copy print of the E‐List of Qualified FLCs updated
on ……………….
Copy print of the E‐List of Qualified FLCs updated
on ……………….
18Section 6. Register of the Participation to the
Training Seminars
(It is available from 2016)
Attending list to the Training Seminar hold on
…………………
Attending list to the Training Seminar hold on
…………………
Attending list to the Training Seminar hold on
…………………
Attending list to the Training Seminar hold on
…………………
Attending list to the Training Seminar hold on
…………………
Attending list to the Training Seminar hold on
…………………
19Section 7. Register of the Quality Control Results
(It is available from 2016)
The Quality Control Check‐list regarding the quality
control carried out by the officer
……………………………………… on …………….
The Quality Control Check‐list regarding the quality
control carried out by the officer
……………………………………… on …………….
The Quality Control Check‐list regarding the quality
control carried out by the officer
……………………………………… on …………….
The Quality Control Check‐list regarding the quality
control carried out by the officer
……………………………………… on …………….
20Annex 2
LIST OF QUALIFIED FLCs ‐ Example
FLC surname and name Year of
accreditation
Qualification A ‐ Training B ‐ Quality FLC total
Year credit points control points score (A+B)
2016
2017
2018
2019
2020
2021
2022
2023
FLC surname and name Year of
accreditation
Qualification A ‐ Training B ‐ Quality FLC total
Year credit points control points score (A+B)
2016
2017
2018
2019
2020
2021
2022
2023
Copy and fill in the data entry for each FLC that collaborate with the Programme
21Annex 3
DOCUMENTS TEMPLATES FOR FLCs ACCREDITATION
THE REQUEST OF FINAL BENEFICIARY FOR THE APPROVAL OF THE SELECTION OF
EXTERNAL FIRST LEVEL CONTROLLER ‐ ANNEX 1.A
HEADED NOTEPAPER OF THE BODY
Date ________________________________
Protocol number ______________________________
To the Apulia Region ‐
Mediterranean Department
26, Gobetti St.,
B A R I ‐ ITALY
FAO: Giuseppe Aprile
SUBJECT: E.U. Programming period 2007‐2013. European Territorial Cooperation Programme Greece ‐ Italy.
National Management and Control System of the European Territorial Cooperation Programmes 2007 ‐ 2013.
Selection of a Controller ‐ Request for Certificate of No Impediment
I, the undersigned ______________________________, as legal representative of
________________________ for the project entitled ____________________________, which has been
approved and admitted to financing (Ref. No. __________________) with the resources of the European
Territorial Cooperation Programme “Greece ‐Italy 2007‐2013”, having identified, in compliance with the:
• procedures under the Code of public contracts for execution of works, provision of services and
supply of products ;
• guidelines on the national monitoring system for programmes under the European Territorial
Cooperation Objective, issued by the Ministry of Economy and Finance – Inspectorate General for
the Financial Relations with the European Union (MEF ‐ I.G.R.U.E.);
the person to carry out the activities of the First Level Control and of the validation of expenditure;
I HEREBY REQUEST
from this Body, the approval for the selection of Mr. ______________________ as external first level
controller.
I, the undersigned, also hereby declare that I have received and verified the completeness of the
requirements foreseen by the Agreement signed within the Standing Conference on Relations between State,
22Regions and Autonomous Provinces for the definition of the Management and Control system of the
European Territorial Cooperation Programmes under the C.I.P.E. (Italian Inter‐ministerial Economic
Committee) deliberation No 158/2007, dated 29 October 2009, concerning the honorability, professionalism,
independence and good command of the English language of the appointed person.
Stamp and signature of the Beneficiary
Attached documents:
1. Project Fact Sheet;
2. Declaration in lieu of affidavit attesting that the controller meets the prerequisite standards of honorability,
professionalism, independence and good command of the English language as requested by the Programme;
3. Certificate attesting to the registration of the controller either with the “Albo dei dotori commercialisti e degli esperti
contabili” (Register of Chartered Accountants and Accounting Experts) or the “Registro dei Revisori Contabili”
(Register of Auditors);
4. Photocopy of the front and reverse of the controller’s ID;
5. Declaration of consent to the processing of sensitive data;
6. Act of appointment (Deliberation/ Resolution ............) by the Beneficiary.
23THE REQUEST OF FINAL BENEFICIARY FOR THE APPROVAL OF THE SELECTION OF
INTERNAL FIRST LEVEL CONTROLLER ‐ ANNEX 1.B
HEADED NOTEPAPER OF THE BODY
Date ________________________________
Protocol number ______________________________
To the Apulia Region ‐
Mediterranean Department
26, Gobetti St.,
B A R I ‐ ITALY
FAO: Giuseppe Aprile
SUBJECT: E.U. Programming period 2007‐2013. European Territorial Cooperation Programme Greece ‐ Italy.
National Management and Control System of the European Territorial Cooperation Programmes 2007 ‐ 2013.
Selection of Internal controller ‐ Request for Certificate of No Impediment
I, the undersigned________________________, as legal representative of ________________________ for
the project entitled ____________________________, which has been approved and admitted to financing
(Ref. No. __________________) with the resources of the European Territorial Cooperation Programme
“Greece ‐Italy 2007‐2013”, having identified, in compliance with the guidelines on the national monitoring
system for programmes under the European Territorial Cooperation Objective, issued by the Ministry of
Economy and Finance – Inspectorate General for the Financial Relations with the European Union (MEF ‐
I.G.R.U.E.), the person to carry out the activities of the First Level Control and of the validation of expenditure
I HEREBY REQUEST
from this Body, the approval for the selection of Mr. ______________________ as internal first level
controller.
I, the undersigned, hereby also declare to have received and verified the completeness of the requirements
foreseen by the Agreement signed within the Standing Conference on Relations between State, Regions and
Autonomous Provinces for the definition of the Management and Control system of the European Territorial
Cooperation Programmes under the CIPE (Italian Inter‐ministerial Economic Committee) deliberation No
158/2007, dated 29 October 2009, about the independence of the appointed internal office and the good
command of the English language.
Stamp and signature of the Beneficiary
Attached documents:
1. Project Fact Sheet;
2. Declaration attesting to the independence of the appointed internal office (including an attached administrative
document/ organization chart) and the good command of the English language, as requested by the Programme;
3. Photocopy of the front and reverse of the controller’s ID;
4. Declaration of consent to the processing of sensitive data;
5. Act of appointment (Deliberation/ Resolution ............) by the Beneficiary.
24THE PROJECT FACT SHEET ‐ ANNEX 2
Operational Programme CBC “Greece ‐ Italy 2007 – 2013”
Project Fact Sheet
Project
Project Title
Project Acronym
Ref. No.
Project Identification Code (CUP)
Project Partner
Legal representative
Function
Body
Address
Role in Project (L.P. /P .P.)
Telephone
Fax
Mobile phone
e‐mail
Controller
First Name
Surname
Profession
Registrer
Address
Telephone
Mobile phone
Fax
e‐mail
Project Budget
Financial Source €
E.R.D.F. (75%)
National Public Co‐financing –
(25%)
Total
Date ________________
Stamp and signature of the Beneficiary
25THE DECLARATION IN LIEU OF AFFIDAVIT OF THE EXTERNAL FIRST LEVEL
CONTROLLER ‐ ANNEX 3.A
Declaration in lieu of affidavit ‐ external controller
(Article 47 of Presidential Decree 445 dated 28 December 2000)
With regard to the requirements of the controller appointed for the activities of verification
pursuant to Article 16 of Regulation (EC) No 1080/2006, as indicated by the Ministry of Economy and Finance
and detailed in the note prot n. 135274 dated 11 November 2008
I, the undersigned _____________________________, born in ________________________ on
________________________, residing in ____________________________ at _________________________,
TIN __________________________________; as the controller who has been entrusted with the verification and
validation of expenditure, pursuant to Art. 16 of Regulation (EC) No 1080/2006, concerning the Project
______________________, or any part thereof, bearing the project n.____________________ and project name
__________________________, which has been approved and accepted for financing under the Operational
Programme CBC “Greece‐ Italy 2007‐2013” under the European Territorial Cooperation Objective, that is co‐funded by
the European Regional Development Fund (ERDF) whose Beneficiary is the ___________________________,
BEING FULLY AWARE OF THE SANCTIONS imposed in case of false declarations, production of false deeds or of deeds
containing information not corresponding to the truth, as per Article 76 of Presidential Decree 445 of 28/12/2000
I HEREBY DECLARE
Not to have been subjected to precautionary measures imposed by the judicial authority under Law 1423 of
27 December 1956 or Law 575 of 31 May 1965 with subsequent amendments, without prejudice to the
effects of rehabilitation;
Not to have been submitted to the deprival of the exercise of legal rights or to the temporary interdiction
from the offices of legal persons and companies or to the perpetual interdiction from public offices or for a
period exceeding three years, without prejudice to the effects of rehabilitation;
Not to have been convicted by unappealable judgement, without prejudice to the effects of rehabilitation,
or by unappealable judgement as an application of the penalty pursuant to Art. 444, paragraph 2, of the
Code of Criminal Procedure, without prejudice to the effects of rehabilitation, and not to have been
sentenced to:
1. a period of imprisonment for one of the offences provided for in the legislation on banking,
financial, securities and insurance business or in the legislation on payment instruments;
2. a period of imprisonment for not less than one year for an offence against the public
administration, the administration of justice, the public faith, the property, the public order, the
public economy, the industry and trade or for a tax offense;
3.a period of imprisonment for one of the offences provided for in Title XI, Book V, of the Civil Code
and Royal Decree No. 267 of 16 March 1942;
4. a period of imprisonment for not less than two years for any other offence with criminal intent;
Not to have held the position of chairman, administrator with delegation of powers, director‐general,
auditor of companies or bodies that have been subject to bankruptcy proceedings or have entered into an
arrangement with creditors or forced liquidation, for at least the three fiscal years preceding the adoption
of the related measures, provided that the impediment lasts up to five years following the adoption of such
measures;
26 To be registered for at least three years either with the “Albo dei Dottori Commercialisti e degi Esperti
Contabili – Sezione A” (Register of Chartered Accountants and Accounting Experts – Section A) or with the
“Registro dei Revisori Contabili” (Register of Auditors) in compliance with Legislative Decree 88 of 27 January
1992;
Not to have been recalled, for serious failures, from the position of auditor of companies or bodies under
public and/or private law in the last three years;
Not to fall, in regard to the beneficiary, in any of the exclusion situations listed hereinafter:
a) current, or within the last three years, direct or familial participation in the administrative,
supervisory or general management instruments of: 1) the enterprise which assigns the task or of its
parent enterprise; 2) the companies that own, directly or indirectly, more than 20% of the voting
rights in the enterprise assigning the task or in its parent enterprise;
b) current, or within the last three years, existence of other business relationships, or commitments
to establish such relationships with the beneficiary/enterprise assigning the task or with its parent
enterprise;
c) the occurrence of any other situation, other than those mentioned in letters a) and b), likely to
impair or affect in any way the independence of the controller;
d) the controller to whom the task has been assigned cannot at the same time be appointed as a
controller in the enterprise assigning such task and in its parent enterprise;
e) be a relative of the Beneficiary assigning the task, and in particular have a family relationship up
to the sixth degree, a relationship by affinity up the fourth degree or a relationship by marriage with
the Beneficiary;
f) to have business relationships with the same professional organizational unit, however called, in
which the control activities are carried out under any form, including freelance collaboration and
dependent employment, or to have any other relationship likely to produce profit sharing or any
kind of sharing.
To undertake not to have any contractual relationship, either paid or free of charge, with the Operation
Beneficiary within three years after the execution of the activities concerning the validation of the
operational expenditure;
To have a good command of the official language of the program (English) that allows the correct
understanding and compilation of the documents prepared by the Authorities of the Operational
Programme for the subsequent process of drafting;
To undertake to keep the necessary documents attesting to the above stated declarations for the purpose
of any subsequent checks.
Date _____________________
Faithfully,
Attached documents:
• as per Article 38 of Presidential Decree 445/2000, a non‐authenticated copy of an identity document;
• certificate of registration with either the “Albo dei Dottori Commercialisti e degli esperti contabili” (Register
of Chartered Accountants and Accounting Experts) or the “Registro dei Revisori Contabili” (Register of Auditors).
27THE DECLARATION OF INDEPENDENCY CRITERION ISSUED BY THE INTERNAL
FIRST LEVEL CONTROLLER ‐ ANNEX 3.B
Facsimile
Territorial Cooperation Programme Greece ‐ Italy
Project ___________
Declaration attesting to the requirement of independence of the unit that is "Responsible for the
validation of expenditure".
I, the undersigned _____________, as the person responsible for the
Area/Department_______________ :
‐having acknowledged the provisions of Regulations (EC) No 1080/2006, No 1083/2006 and No
1828/2006, the deliberation No 158/2007 of the Inter‐ministerial Committee for Economic planning
(C.I.P.E.) and the document defining the management and control system of European Territorial
Cooperation programmes for the period 2007‐2013, as amended and completed in the Conference
State‐Regions / Public Administrations on 29/10/2009;
‐in accordance with the provisions of Article 16 of Regulation (EC) 1080/2006 and on the basis of the
indications provided by the Ministry of Economy and Finance – State General Accounting Department
‐ Inspectorate General for Financial Relations with the European Union (IGRUE) ‐ National Authority
which is responsible under Article 71 of Regulation (EC) 1083/2006;
‐being given that the "Guidelines relating to the General Characteristics of Management and Control
Systems of the Programmes under the European Territorial Cooperation Objective 2007‐2013", as
amended and completed with the final official note n.135274 dated 14/11/2008 of the State General
Accountant, regarding Italian beneficiaries with the legal status of public body, foresee that the
control activities can be entrusted to appropriate internal control offices of the same bodies,
provided that the separation of functions with the offices responsible for implementing the
operations is ensured, pursuant to Article 16 of Regulation (EC) 1080/20;
I HEREBY CERTIFY
‐ with Resolution / Decree / Determination No ______ of ____________ :
• to set up a special unit to which will be entrusted the task of the responsibility for validating the
expenditure incurred by Organizations and/or Departments of the Apulia Region within the
framework of projects that have been approved and admitted to financing by European and national
resources related to the Operational Programme under the Territorial Cooperation Programme
“Greece ‐ Italy 2007‐2013”;
28• to assign the task of the "Responsibility for the validation of expenditure" at
______________________ to Mr. ___________________ who has been proven to meet the
qualification requirements;
AND I HEREBY DECLARE
that the unit which is "Responsible for the validation of expenditure" carries out the aforementioned
activities by being directly dependent on the Area/Department _______________________ and is
functionally independent from the Department ______________________.
Attached documents:
• Resolution / Decree / Determination No ______ of _________;
• _________________
29THE DECLARATION OF CONSENT TO THE PROCESSING OF PERSONAL DATA
ISSUED BY THE FIRST LEVEL CONTROLLER ‐ ANNEX 4
Mr._________________________________
Chartered Accountant
Auditor
DECLARATION OF CONSENT TO THE PROCESSING OF SENSITIVE DATA
I, the undersigned, declare that I have received the information specified in Article 13
of Legislative Decree No 196/2003 regarding, in particular, my legal rights – as per
Article 7 of Legislative Decree 196/2003 ‐ and I hereby
GIVE MY CONSENT TO
the treatment of my data in the manner and for the purposes indicated in the
aforementioned information, however closely linked to the management of the
contractual relationship established with the Beneficiary
__________________________________ in my role as controller of the project
identified under the code name _____________________ and the acronym
_________________________ within the framework of the Operational Programme
CBC “Greece ‐ Italy 2007 – 2013” under the European Territorial Cooperation
Objective, co‐funded by the European Regional Development Fund.
Date ___________________________
Faithfully,
30Annex 4
The CHECK LIST: Verification of requirements for external controller
O.P. “European Territorial Cooperation Programme 2007 – 2013”
– CBC “Greece – Italy”
CHECK LIST: Verification of requirements for external controller
Project: ………………………………………………
P.P. Project partner: ……………………………………………….
VERIFICATION OF REQUIREMENTS FOR EXTERNAL CONTROLLER
1. HONORABILITY
Check Yes No Notes Additional Data Requested
Has the controller submitted the Declaration in
lieu of affidavit attesting to the requirement of
honorability?
Does the declaration attests that the controller
does not fall in any of the situations listed
hereinafter?
The task of the first level controller cannot be entrusted to those who:
a) have been subjected to precautionary measures imposed by the judicial authority under Law 1423 of 27 December 1956 or
Law 575 of 31 May 1965 with subsequent amendments, without prejudice to the effects of rehabilitation;
b) have been submitted to the deprival of the exercise of legal rights or to the temporary interdiction from the offices of legal
persons and companies or to the perpetual interdiction from public offices or for a period exceeding three years, without
prejudice to the effects of rehabilitation;
c) have been convicted by unappealable judgement, without prejudice to the effects of rehabilitation, or by unappeallable
judgement as an application of the penalty pursuant to Art. 444, paragraph 2, of the Code of Criminal Procedure, without
prejudice to the effects of rehabilitation, and who have been sentenced to:
1. a period of imprisonment for one of the offences provided for in the legislation on banking, financial,
securities and insurance business or in the legislation on payment instruments;
2. a period of imprisonment for not less than one year for an offence against the public administration,
the administration of justice, the public faith, the property, the public order, the public economy, the
industry and trade or for a tax offense;
3. a period of imprisonment for not less than two years for any other offence with criminal intent;
4. a period of imprisonment for one of the offences provided for in Title XI, Book V, of the Civil Code or
Royal Decree No. 267 of 16 March 1942;
d) have been declared bankrupt, without prejudice to bankruptcy under the Royal Decree 267 of 16 March 1942, or have
held the position of chairman, administrator with delegation of powers, director‐general, auditor of companies or bodies
that have been subject to bankruptcy proceedings or have entered into an arrangement with creditors or forced liquidation,
31for at least the three fiscal years preceding the adoption of the related measures, provided that the impediment lasts up to
five years following the adoption of such measures.
2. DOCUMENTATION
Collection of Documents Yes No Notes Additional data requested
Declaration in lieu of affidavit attesting to the
requirements of honorability, professionalism,
independence and good command of the
official language of the programme
Certificate attesting to the registration of the
controller with either the “Albo dei dotori
commercialisti e degli esperti contabili”
(Register of Certified Accountants and
Accounting Experts) or the “Registro dei
Revisori Contabili” (Register of Auditors)
Photocopy of the front and reverse of an Identity
Card
Declaration of consent to the processing of
personal data
Fact sheet
Cover letter on headed notepaper of the
beneficiary, protocolled and signed by the legal
representative
Act of appointment (Deliberation/ Resolution) by
the Project Partner
3. PROFESSIONALISM
Check Yes No Notes Additional data requested
The appointed controller is proven to be
registered for at least three years with the
‘’Albo dei dottori Commecialisti e degli
esperti
contabili – Sezione A’’ (Register of Certified
Accountants and Accounting Experts –
Section A)
32Alternatively: The appointed controller is
proven to be registered for at least three
years with the “Albo dei Revisori Contabili”
(Register of Auditors)
The controller has submitted the declaration
stating that he has not been recalled from
the position of auditor of companies and/or
bodies under public and/or private law in the
last three years.
Has the certificate of registration with the
“Albo” (Register) been issued within 12
months prior to the assignment of the task?
3. INDEPENDENCE
Check Yes No Notes Additional data required
The controller has submitted the declaration
in lieu of affidavit attesting to the requirement
of independence.
The declaration states that the controller does
not fall in any of the situations listed
hereinafter:
The appointed controller should not fall in any of the exclusion situations listed below, in regard to the beneficiary:
a) current, or within the last three years, direct or familial participation in either the administrative, supervisory or general
management instruments of: 1) the enterprise which assigns the task or of its parent enterprise; 2) the companies that own,
directly or indirectly, more than 20% of the voting rights in the enterprise assigning the task or in its parent enterprise;
b) current, or within the last three years, existence of other business relationships, or commitments to establish such
relationships with the beneficiary/enterprise assigning the task or with its parent enterprise;
c) the occurrence of any other situation, other than those mentioned in letters a) and b), likely to impair or affect in any way
the independence of the controller;
d) the controller to whom the task has been assigned cannot at the same time be appointed as a controller in the enterprise
assigning such task and in its parent enterprise;
e) be a relative of the Beneficiary assigning the task;
f) to have business relationships with the professional organizational unit, however called, in which the control activities are
carried out under any form, including freelance collaboration and dependent employment, or to have any other relationship
likely to produce profit sharing or any kind of sharing.
The appointed controller is not allowed to become a member of the administrative, supervisory or general management
instruments of the enterprise assigning the task within the first three years after the end of the task assignment.
In order to attest to the requirement of independence, the controller must submit to the Beneficiary a declaration (in lieu of
an affidavit under National legislation) stating that he has no direct or indirect shares in the enterprise which is assigning
the task and/or in its parent enterprise; that he has not undertaken for the operation Beneficiary (or operation Beneficiaries)
any work or supply of goods or services within three years prior to the assignment of the control activity of such operation
(or such operations and that he has not been the client of the aforementioned Beneficiary (or Beneficiaries) within those
same three years. This declaration must be submitted at the time of accepting the assigned task.
33 Lastly, in the same declaration, the person who proposes as candidate to carry out the aforementioned control activities
(the term “ person” means a physical person or an enterprise owner/s, administrator/s, legal representative/s or a
company administrator/s, legal representative/s, partner/s) must state that he does not have a relationship up to the sixth
degree, a relationship by affinity up to the fourth degree or a relationship by marriage with the operation Beneficiary (or
the operation beneficiaries) for whom he will perform the control activity (the term ‘’beneficiary’’ refers to a physical person
or an enterprise owner/s, administrator/s, legal representative/s, or a company representative/s, partner/s).
In the same declaration, the person who proposes as candidate for the control activities mentioned must undertake not to
have any contractual relationship, either paid or unpaid, with the Operation Beneficiary (or the operation Beneficiaries)
within three years of the execution of the control activities of such accounting operations (or accounting operations).
Check Yes No Notes Additional data required
The controller has submitted
a declaration in lieu of affidavit
attesting to have a good command
of the language of the program
(English)
Has the controller submitted to the Beneficiary a declaration of consent for the
processing of data in compliance with Legislative Decree 196/2003?
YES / NO
Has the controller submitted a copy of a valid personal identity card?
YES / NO
JUDGMENT: POSITIVE
NEGATIVE Place and date ………………………………………….
MEDITERRANEAN DEPARTMENT
(O.P. FINANCIAL MANAGEMENT)
34Annex 5
The CHECK LIST: Verification of requirements for internal controller
O.P. “European Territorial Cooperation Programme 2007 – 2013”
– CBC “Greece – Italy”
CHECK LIST: Verification of requirements for internal controller
Project: …………………………………….
P.P. Project partner: ……………………………………………………
VERIFICATION OF REQUIREMENTS FOR EXTERNAL CONTROLLER
1. DOCUMENTATION
Collection of Documents Yes No Notes Additional data requested
Cover letter on headed notepaper of the
beneficiary, protocolled and signed by the legal
representative
Project Fact sheet
Declaration issued by the candidate FLC attesting to
the independence of the assigned internal office
(including an attached administrative document/
organization chart) and the good command of the
English language, as requested by the Programme
Declaration of consent to the processing of personal
data
Photocopy of the front and reverse of an Identity
Card
Act of appointment (Deliberation/ Resolution) by
the Project Partner
JUDGMENT: POSITIVE
NEGATIVE Place and date ………………………………………….
MEDITERRANEAN DEPARTMENT
(O.P. FINANCIAL MANAGEMENT)
35Annex 6
The NULLA – OSTA Form for the validation of controller appointment
HEADED NOTEPAPER OF
Area Politiche per la promozione del territorio, dei saperi e dei talenti
Servizio Mediterraneo of Apulia Region
Date ________________________________
Protocol number ______________________________
To the contact person of final beneficiary
SUBJECT: E.U. Programming period 2007‐2013. European Territorial Cooperation Programme Greece ‐ Italy.
Nulla‐Osta for the designation of the first level controller for the project “…” P.P. “…..”
Having understand the Regulation (EC) no. 1083/2006;
Having understand the Regulation (EC) no. 1080/2006;
Having understand the guidelines for the management and control systems for the programming period EU
2007/2013 issued by the Italian Economy Ministry – State General Accounting Directorate (IGRUE);
Having understand the guidelines related to the “General characteristics of the national control system of
the programmes on the ETC objective 2007‐2013”, issued by the Italian Ministry of Economy – IGRUE;
Having understand the Agreement of Permanent Conference between the Central Government, the Regional
Government and the Autonomous Provinces of Trento and Bolzano which transfer to Apulia Region, only for
the ETC Programme Greece/Italy 2007‐2013, the tasks of Joint Committee constituted by the Ministry of
Economy – DPS for the validation of the selection procedures carried out by the Italian beneficiaries in the
field of first level controllers;
Having understand the supporting documents submitted with letter prot. No. …. on the ….;
Having considered that the FLC had attend the training seminars and gained …. of training credit in the current
year;
Hereby, it is given “without reservation” the permission
to the designation of Ms./Mr. ………, born on …… in ……, resident in …. – as the independent first level
controller of the operations implemented by this beneficiary in the project …., already approved and granted
of financial resources of the CBC Programme Greece‐Italy 2007‐2013.
O.P. Financial Manager Mediterraneo Service Manager
(signature) (signature)
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