Handling of Ongoing Police Investigations and OLAF Cases in ERDF/Cohesion Fund Closure
Learn how to manage ongoing cases with or without suspensory effects in ERDF/Cohesion Fund closure. Explore options for handling irregularities, including excluding or including expenditure in final payment claims based on specific criteria and consequences.
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Presentation Transcript
EGESIF, 21.09.2016 Handling of on-going police investigations and OLAF cases at closure ERDF/Cohesion Fund
Reminder: On-going cases with suspensory effect Amounts of operations or programmes suspended: Are excluded from the final payment claim; Are reported in Annex VII to the Closure declaration; Are excluded from the calculation of the final balance; Constitute open commitments for the Commission until a final national decision.
On-going cases without suspensory effect Police investigations (fraud, corruption, conflict of interest); Not resolved by 31 March 2017 = not established irregularity; For specific operations/projects; Which do not suspend the operation/project; Approx. 50 known cases for ERDF/CF Lack of assurance that the underlying expenditure is legal and regular
How to handle them? The best option Exclude such expenditure from programme support If already declared fully withdraw and replace with eligible expenditure in the final payment claim. Consequences: Speedy closure procedure; Expenditure may not be requested later even if declared regular by national courts.
How to handle them? The alternative option Include such expenditure in the final payment claim Member States should provide information on the exact amount affected; The Commission will deduct the full amount from the closure proposal; The Commission will keep open commitments for this amount until a final national or Commission decision. Consequences: Audit authority will have scope limitations for its audit opinion; If confirmed irregular by national courts, expenditure may not be replaced.
