Simplification of the process of expenditures verification and certification

2013-05-23

Please be informed that, in order to simplify the process of expenditures verification and certification,the Joint Managing Authority (JMA) has decided to modify the description of invoices (or other similar supporting documents) in the Program. Appropriate description of the invoice should clearly show that the document is settled within the project and Program PL-BY-UA. At the same time it should be also a guarantee that the same invoice was not financed within other EU programs.

Given the above and the different legal requirements of participating in the Programme countries, the JMA recommends to provide in the description of the invoice information concerning the total amount of eligible expenditure (without division it to ENPI and own contribution).

The correct description of the invoice should contain the following elements:

On each invoice should be indicated "Financed by the European Union within the European Neighborhood and Partnership Instrument in the framework of the Cross-border Cooperation Programme PolandBelarus-Ukraine 2007-2013"

In addition, the following information shall be included:

1 Project title,
2 Grant Contract number,
3 Invoice number,
4 Budget line (the exact budget item), under which the invoice was paid,
5 Registration number in the Beneficiary's (or Partner's) accounting system,
6 Description of expenditure
7 Tender procedure - Polish Beneficiaries should indicate article number in accordance with the public procurement law,
8 Amount of total eligible expenditure in national currency,
9 Approval of expenditure by authorized person.

Please be aware that in Annex A-2 Sources of funding of the financial report should be presented indicative allocation of reported expenses by the proportion indicated in the contract (usually 90% / 10%). The actual source of payment (ie account from which the payment is made) will not be taken into account while approving the financial report. All expenses considered as eligible will be approved according to the proportion indicated in the Grant Contract.