How long does it take to procure?

Introduction
What is project
Logical Frmwrk
Schedule
Budget
Stakeholders
Partnership
Procurement
Services
M&E
Reporting
Visibility

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 So you have won a grant and are ready to start implementing your project but to do so you
may need the services of experts, to produce information materials (services), to buy
computer or other equipment (supplies) or in some cases, to commission construction
Introduction
work (works). That, is you may need to procure services, supplies and/or works.
What is project
When conducting the procurement procedure, you should take care
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that:
Schedule
• The correct procedure is being used;
Budget
Stakeholders
• The forms to be utilised are in line with international standards and provisions of
Annex IV of your contract.
Prortcnuerresm
heipnt
Procurement • The rule of origin of supplies is applied;
Services • The eligibility rule is observed;
M&E If the beneficiary (or beneficiary‟s partners) fails to comply with any of these rules
Reporting expenditures in question will be considered as not eligible for EC financing.
Visibility

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 Rules for procurement
Introduction
• Rules for procurement are defined in ‘Annex IV Procurement by grant
Beneficiaries in the context of European Community external actions’
What is project
annexed to the grant contract;
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Schedule • Annex IV is applicable to the Beneficiary and all partners, regardless of
Budget their legal status (public or private) or nationality (EU or partner country);
Stakeholders • For what is NOT described in Annex IV (detailed procedures, tender
Prortcnuerresm
heipnt documents):
Procurement
• Either partner’s own procedures, but must be in accordance with
Services
Annex IV rules, in particular „best international practice‟;
M&E
• Or may use Chapters 3 (Service), 4 (Supply), 5 (Works) of PraG and
Reporting
related annexes (templates).
Visibility

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 Annex IV requirements
Annex IV:
Introduction
What is project 1. General principles
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Schedule 3. Rules common to all tender procedures
Budget 4. Rules applicable to service contracts
Stakeholders
5. Rules applicable to supply contracts
Prortcnuerresm
heipnt
6. Rules applicable to work contracts
Procurement
7. Use of negotiated procedure
Services
M&E
8. Special cases
Reporting BUT
Visibility • References to other chapters of PRAG, e.g. what “international open tender” means, etc.

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 Difference between a call for proposals and a
Introduction
call for tender
What is project
Logical Frmwrk
Schedule
Budget
Stakeholders
Prortcnuerresm
heipnt
Procurement
Services
M&E
Reporting
Visibility

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 Procurement (Tender) Types
• Service contracts: These cover engagement of service providers, companies
and/or individuals (experts). Service contracts are used for preparation of studies,
evaluation reports, experts‟or trainers‟engagement, printing and publishing services,
translation, conference/events organisation, catering etc.

• Supply contracts: These cover the purchase or rental of supplies/equipment. The

delivery of products may in addition include installation and maintenance.

• Works contracts: These cover either the execution, or both the execution and
design of a „work‟.A „work‟means the outcome of building or civil engineering works
taken as a whole that is sufficient in itself to fulfil an economic or technical function.

• Grants

among them different threshold of publication (see next slide)

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 Thresholds

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 Important note!

Artificial slicing in order to avoid

threshold for publication
NOT ALLOWED

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 Exemple de Planuri de achizitii
PROJECT Lead Partner Partner 1

Procedure

Procedure
Executed

Executed
Amount Contracted Contract Amount Contracted Contract

[month]
Planned

Planned
[month]

[month]

[month]
Budget heading
available amount [no/date] available amount [no/date]

2. Travel

2.1. International travel

2.1.1 In the Republic of single
17-21 - € 7.800,00 € 1295, 80
Moldova - P1(RO) tender
2.1.2 In Romania - Applicant
6 7 € 1050,00 € 742,53 Invoice -
(MD)
2.2 Local transportation- Single 05/988J
1 4 € 4.800,00 € 4.800,00
Applicant (MD) tender 17.06.2013
Subtotal Travel € 5.850,00 € 5.542,53 €7.800,00 € 1295, 80
3. Equipment and supplies
3.1 Purchase or rent of
- -
vehicles
3.2 Furniture, computer
- -
equipment
3.2.1 Furniture (according to Local No.
Technical Design 14-32 27 € 166.274,03 € 166.274,04 open 17/988J
Specifications)-Applicant (MD) tender 12.05.2015
3.2.2 Computer equipment- Single 07/988J
1 6 € 7.500,00 € 7.415,00
Applicant (MD) tender 28/08/13
 Selection and award criteria
• selection criteria
- eligibility
- financial/economic standing
- technical/professional capacity

• award criteria
- technical criteria
- price

• once published, criteria may not be changed

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 Awarding principles
• transparency (the tender documents must contain clear and open
criteria and procedures - they must be accessible to all tenderers);

• proportionality (whatever is being requested should be limited to

what is necessary to achieve the specific purpose);

• equal treatment (the award process must be completely impartial -

the bids are selected using published eligibility and evaluation criteria);

• non-discrimination; and

• sound competition.

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 Reasons for exclusion
Why excluding an applicant/tenderer?
a) bankruptcy or similar situation;

b) convicted for offence in their professional conduct;

c) proven grave professional misconduct;

d) not paid social security contributions or taxes;

e) judgement for fraud, corruption, illegal activities;

f) breach of contract financed by EC funds;

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 Reasons for exclusion (2)
As well as:

 Attempt to obtain confidential information, to influence committee

decision;

 Misrepresentation in supplying the information required;

 + ethical grounds incl. impartiality/human rights/conflict of interest

(section I.7 of Rules and procedures for contracts financed from
the EC general Budget in the context of external actions).

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 Rules of nationality/origin
Participation in tender procedures managed by the Beneficiary(ies) is open
on equal terms to all natural and legal persons of the Member States and
the States and territories of regions expressly covered and/or allowed by the
Financial Regulation and the basic acts or other instruments governing the aid
programme under which the grant is being financed.

Tenderers must state in their tenders the country of which they are nationals
by presenting the usual proof of nationality under their national legislation.

This rule does not apply to the experts proposed under service tenders
financed by the grant.

Visibility For each basic act, the detailed list of eligible countries are listed in
Annexes A2a and A2b of Practical Guide.
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 Origin - definition
The term „origin‟ is defined in the relevant EU legislation on rules of origin for customs purposes: the
Customs Code (Council Regulation (EEC) No 2913/92) in particular its Articles 22 to 24 thereof,
and the Code's implementing provisions (Commission Regulation (EEC) No 2454/93).
• The country of origin is not necessarily the country from which the goods have been shipped
and supplied.

• Two basic concepts are used to determine the origin of goods, namely the concept of “wholly
obtained” products and the concept of products having undergone a "last substantial
transformation".

• If only one country is involved in the production, the "wholly obtained" concept will be
applied. In practice, these goods wholly obtained in a single country shall be regarded as
having their origin in that country. This will be restricted to mostly products obtained in their
natural state and products derived from wholly obtained products.

• If two or more countries are involved in the production of goods it is necessary to

determine which of those countries confers origin on the finished goods. For this purpose the
concept of "last, substantial transformation" is applied.

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 Rule of origin
All supplies purchased under a procurement contract, or in accordance with a grant
contract, financed under the EU budget or the EDF shall originate from an eligible
country as per the corresponding Instrument.

However, according to the CIR, when the value of the

supplies to be purchased is below 100 000 euros per
purchase, the supplies do not have to originate from an eligible
country (full untying).

Within a grant or works contract, the rules of origin apply only to

supply purchase for an amount equal or above 100 000 euros.

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 Exceptions to the rule on origin
• Exceptions to the rule on nationality and origin may be made in
some cases;

• The award of such contract is decided on a case-by-case basis

by the Commission before the procedure is launched;

• The derogation must be mentioned in the procurement notice.

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 Derogation
 The contract notice will have to indicate that the tender
procedure benefits from the derogation.

 If the procurement procedure is to be divided into lots, this

applies per lot.

 The division into lot shall not be used to get around the
rules of origin.

 The services would have to pay special attention to the

legitimacy of the division into lot to avoid artificial slicing.

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 How to prepare a
tender dossier

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 Procurement procedures – internet

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 Tender Launch

 Deadline for Submission = min. 30 days

 Deadline for Questions 21 days
 Deadline for Answers 11 days

Tenders are valid for 90 days

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 Submission of Tenders

• Tenders must be submitted in accordance with the double

envelope system,
 i.e., in an outer parcel or envelope containing two
separate, sealed envelopes,
 one bearing the words "Envelope A - technical offer" and
 the other "Envelope B - financial offer"
• All parts of the tender other than the financial offer must be
submitted in Envelope A.

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 Evaluation Committee

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 Contracting
• Once tenderer is selected, informed by letter and asked to submit
additional info within 15 days
• Once received, the contract is prepared, signed and sent to
contractor who signs within 30 days
• Once signed by all, other tenderers informed with reasons

• Attention – irregularities:
Sequence not followed;
Contractor forced to sign ASAP and not within 30 days
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 Cancel the tender procedure
in exceptional circumstances:
• none of the tenders satisfies the selection/award criteria of the
tender procedure;
• no tender achieves the minimum threshold during the technical
evaluation;
• the total price (comprising both the fees and the provision) of all
tenders exceeds the maximum amount available for the contract;

• irregularities in the procedure, in particular where these have

prevented fair competition;

• force majeure.
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 Main differences
 Services are awarded based on 80/20 ration of quality and price
while Supplies and Works are awarded to lowest technically
compliant offer;

 You may have services as a part of supply tender, but should not
have supplies as a part of service tender;

 Works - This is the ONLY type of procedure for which CA may ask
Tenderers to “pay” in order to receive the Tender Dossier (to cover
cost of copying and posting).

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 key factors to take into account in procurement?
What to do
Do identify the applicable rules to your organisation
Do plan all procurement at the beginning of the project
Do be aware of the thresholds for all subcontracting
Do consult your auditor in case of doubt or just to double
check
Do revise your usual procedures to verify that they are
compliant with Annex IV of your grant contract
Do provide all information required, make sure the Terms of
Reference are clear and include check-lists for tenderers
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What NOT to do
Do not acquire services, supplies and works ‘as usual’
Do not assume that procurement can be done quickly
Do not artificially split contracts to avoid the
requirements e.g. by year or by category or by
partner. Artificial splitting is not allowed and will
make the total amount of all contracts ineligible
(more information on artificial splitting is in
section 3.6 below)
Do not trust only your past experience even if you
had similar grants in the past – rules change
Again do not do it ‘as usual’
Do not assume that tenderers have enough
experience to submit eligible bids
 CONFLICT OF INTEREST

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 32

A Conflict of interest:
…occurs when the impartial and objective exercise of the
functions of the contracting authority, or observance of the
principles of competition, non-discrimination against or equality of
treatment of candidates, tenderers, applicants and contractors…

…is compromised for reasons involving family, emotional life,

political or national affinity, economic interest or any other
shared interest with a beneficiary of EU-funded programmes.

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 33

Conflicts of interests and corruption are not the

same thing!

Corruption usually requires an agreement between at least two

partners and a bribe/payment/advantage of some kind.

A conflict of interests arises where a person may have the

opportunity to put private interests before his or her professional
duties.

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A conflict of interest may arise where, for instance :

a member of the evaluation committee or someone in the

contracting authority or others involved in the procedure,
grant themselves, or others:

 unjustified direct or indirect advantages by influencing

the outcome;

 or allow an expert or company to obtain information

leading to an unfair advantage in subsequent or related
procedures.

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 TYPES OF CONFLICTS OF INTEREST

Actual conflict of Perceived conflict Potential conflict

interest of interest of interest

A public official is in A public official is in A public official is in

a position to be a position to appear a position where
influenced by their to be influenced by they may be
private interests their private interests influenced in the
when doing their job. when doing their job. future by their
private interests
when doing their job.
Source: ICAC, Managing Conflict of Interest in the Public Sector, November 2004.

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 Examples
• The space rented for the project office was part of a residential unit.
Inspection of documents revealed that the real estate belonged to the project
director, the other part being his own living space. Besides the clear case of
conflict of interest, it was unclear how the utilities were charged to the project.
• The office rented for the project was the apartment of the project
accountant/NGO president.
• The accountant of the project was also auditor in the company selected
for expenditure verification.
• NGO awarded several contracts to an IT advisory firm, owned by a member
of the Board of Trustees of the NGO.
• The family members (son, husband) of NGO president were hired in the
project without having proper qualifications and experience.
• A staff member of the final beneficiary of the project was hired as expert.

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 Examples
• The spouse of a contracting authority‟sdesk officer in charge of
monitoring a tendering procedure works for one of the bidders.

• A person owns shares in a company. This company takes part in a

tendering procedure in which this person is appointed as a member of
the evaluation committee.

• The head of a contracting authority has spent a week‟s holiday with

the CEO of a firm which bids in a tendering procedure launched by
the contracting authority.

• An officer in a contracting authority and the CEO of one of the

tendering firms have responsibilities in the same political party.

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 Examples
Tendering and Purchasing: A person owns shares in a company. This company
takes part in a tendering procedure in which this person is appointed as a
member of the evaluation committee.

Staff Recruitment : A member of a selection panel has a close relationship with

one of the applicants for the job. This conflict of interest could bias, or could
reasonably be expected to bias, the decision of the panel.

Secondary employment : Two police officers have second jobs as bouncers at a

nightclub. Local residents have complained to the police several times about
noise levels at the club and problems with drunks and underage drinking, but no
action appears to have been taken. The impartiality of the police officers has
been compromised as it may be perceived that they are using their influence to
make sure the club is not investigated.

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 Examples
Dealing with former public officials : A senior employee of a government
department awarded a particular firm several valuable contracts. Shortly after
awarding the contracts, he resigned from his job and went to work for the firm. It
could appear that the offer of employment was a personal benefit, in return for
favors given. Other competitors might be disadvantaged if staff at the agency
were influenced by their previous colleague and continued to award contracts to
his firm. This situation must be carefully managed to ensure favoritism or the
perception of favoritism does not occur.

Gifts, benefits and hospitality: A regular supplier offered the purchasing officer
of a government department a free weekend for two at a beach resort. The
officer's impartiality when dealing with the supplier could be compromised if she
accepted the offer.

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 Examples
Local Government Planning Approvals
A senior council planner often had to advise applicants on how to make their
development applications comply with council's codes. He suggested to some
applicants that they should use the services of a local architectural firm where his
brother worked.
Although the necessary work was mainly done by staff at the firm, the planner
was sometimes paid to prepare the drawings himself. The planner's job was to
act in the public interest and to provide impartial advice about council's policies.
By recommending his brother's firm, he put the private interests of his brother and
himself before his public duty.
A similar conflict can occur when councils have a dual role as developer and
regulator. Councils that decide to develop a piece of land they own may make
decisions in their own commercial interest and unfairly disadvantage other
developers. It may be difficult for councils to be impartial when they are effectively
having to assess their own applications.
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 Examples
Licensing

A health inspector is friendly with the owner of a local butcher's shop and often
gets given extra meat with his family's order. As part of his job, the inspector has
to inspect the butcher's shop to check it complies with health regulations. The
personal relationship between the butcher and the inspector, and his acceptance
of free meat, could reasonably be expected to influence his assessment of
the health standards in the shop.

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 Examples
Elected officials

Many councilors have business and professional interests in the local

government area they represent. Conflicts can arise if their public positions allow
them access to information and opportunities that could be used to advance
their personal and business interests. For example, a councilor may be
tempted to influence an application to set up a new business in the town if his
own business could lose custom as a result

Source: (ICAC Practical Guide, 1996. http://www.icac.nsw.gov.au/files/html/pub2_27cp.htm

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What action must be taken if a risk of conflict of interests is identified or a
conflict of interests is declared/detected before or during the procedure?
Subject to the relevant national law, relevant measures to safeguard the
public procurement procedure should be taken.

The following steps should be considered, depending on the existence or

not of a declaration of absence of conflict of interests, the nature of the
conflict of interests and the stage of the procedure:

 where appropriate discussing the elements of facts with the

person concerned to clarify the situation
 excluding the person concerned from the public procurement
procedure, whether he/she is a staff member or an external expert,
 change in division of duties and responsibilities among the staff
 cancelling the procurement procedure.
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Declarations of absence of conflicts of interests
It is highly recommended that people be asked to sign a declaration of
absence of conflict of interests as soon as they take part in the procedure.

The declaration of absence of conflict of interests should contain the

definition of a conflict of interests and all the requirements of any code of
conduct or ethics applicable to the process and related to conflict of
interests.

The declaration should give:

(a) a clear reference to the procurement procedure concerned;

(b) the signatory‟s full name, date of birth, position in the organisation, and
function in the public procurement procedure;
(c) the date of signature.
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The declaration should enable the signatory to declare officially:

 whether to his/her knowledge he/she is in an apparent/potential/actual

conflict of interests linked to the procurement procedure referred to;

 whether there are circumstances that might place him/her in an

apparent/potential/actual conflict of interests in the near future; and

 that he/she commits to declaring immediately any potential conflict of

interests in the event of any circumstance that might lead to such a
conclusion.

The declaration should include a reference to the

disciplinary/administrative/criminalsanctions for making a false
declaration.

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 46

GC -ARTICLE 4 - CONFLICT OF INTERESTS

• The Beneficiary(ies) shall take all necessary measures to prevent or end
any situation that could compromise the impartial and objective
performance of this Contract. Such conflict of interests may arise in
particular as a result of economic interest, political or national affinity,
family or emotional ties, or any other relevant connection or shared
interest.

• Any conflict of interests which may arise during performance of this

Contract must be notified in writing to the Contracting Authority without
delay. In the event of such conflict, the Coordinator shall immediately
take all necessary steps to resolve it.

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 47

GC -ARTICLE 4 - CONFLICT OF INTERESTS

• The Contracting Authority reserves the right to verify that the
measures taken are appropriate and may require additional
measures to be taken if necessary.

• The Beneficiary(ies) shall ensure that its staff, including its

management, is not placed in a situation which could give rise to
conflict of interests. Without prejudice to its obligation under this
Contract, the Beneficiary(ies) shall replace, immediately and
without compensation from the Contracting Authority, any
member of its staff in such a situation.

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 Sub-granting - suggested practice
(but please consult with your CA about all the details)

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 Sub-granting - Background
Introduction
The European Commission (EC) re-introduced in May 2007 the
What is project option of sub-granting in its grant contracts1.
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Schedule
Budget Sub-granting is an indirect financial contribution through an EC
Stakeholders grant Beneficiary to a sub-grant Beneficiary for an action intended
Prortcnuerresm
heipnt helping to achieve an objective of the EC grant contract.
Procurement
Services Before the award of financial support to third parties, the EU
M&E Delegation will have to be informed. The modalities for information
Reporting will be defined before signature of the grant contract.
Visibility

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 Guidelines for grant Applicants
The Calls for Proposal Guidelines specify that the Applicant must set out the
following in the proposal on sub-granting:

(i)the objectives and results to be obtained with the financial support;

(ii)the different types of activities eligible for financial support, on the basis of a
fixed list;
(iii) the types of persons or categories of persons which may receive financial
support;
(iv) the criteria for selecting these entities and giving the financial support;
(v) the criteria for determining the exact amount of financial support for each
third entity, and
(vi) the maximum amount which may be given.
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 Ineligible activities
As sub-granting does not imply the transfer of responsibility, the Beneficiary of the
EC grant needs to take into consideration the eligibility of all expenditure and that
costs related to the following actions are considered to be ineligible:

• debts and debt service charges (interest);

• provisions for losses or potential future liabilities;
• costs declared by the Beneficiary(ies) and financed by another action or work
programme receiving a Union (including through EDF) grant;
• purchases of land or buildings, except where necessary for the direct
implementation of the Action, in which case ownership shall be transferred to the
final beneficiaries and/or local Beneficiary(ies), at the latest at the end of the
Action, in accordance with Article 7.5;
• currency exchange losses;
• credits to third parties, unless otherwise specified in the Special Conditions.

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 Selection of sub-grant Beneficiaries
• Sub-grants awarded by the Beneficiary are subject to the nationality rules as
referred to in Annex IV. (eligibility is governed by the same criteria as for
Beneficiaries and Partners as published in the Call for Proposals
Guidelines for Applicants);

• In order to select the most suitable sub-grant Beneficiary, the Beneficiary has
to evaluate according to the criteria set out in the Description of the Action
(Annex I) and following the principles of transparency, fairness and non-
discrimination, which should be reflected in the selection criteria in a
justifiable and well documented manner.

• The evaluation process of a sub-grant Beneficiary must be well

documented and might be subject to prior approval by the Contracting
Authority.

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 Evaluation of sub-grant proposals
For the proper evaluation of sub-grant proposals the Beneficiary may use the
following evaluation grid and include the selection criteria as established in
Annex I of the EC grant contract.

Once proposals for sub-granting have been assessed, a list could be

established with the proposed actions ranked according to their total score.
Score
1. Operational criteria
As listed in the Description of the Action (Annex I).
2. Financial criteria
As listed in the Description of the Action (Annex I).
Total score

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Contractual Agreement between Grant Beneficiary
and Sub-grant Beneficiary
• Sub-granting is bound by the provisions of the Special and General
Conditions of the EC grant contract.

• The Beneficiary shall be accountable to the Contracting Authority for

the implementation of the Action. It shall undertake that the conditions
applicable to it, especially under Articles 1, 3, 4, 5, 6, 7, 8, 10, 14, 16 and
17 of the General Conditions (Annex II) shall also apply to its sub-grant
Beneficiary.

• The Beneficiary shall include provisions to that effect as appropriate in

its formal agreement with the sub-grant Beneficiary so as to ensure the
proper execution of the EC grant contract.

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 Contractual Agreement between Grant Beneficiary
and Sub-grant Beneficiary (1)
Introduction
What is project Below issues could be taken up in a formal agreement between the
Logical Frmwrk Beneficiary and the sub-grant Beneficiary:
Schedule
A. Purpose of the sub-grant:
Budget
Stakeholders
In the agreement reference should be made to the fact that the sub-grant is
Prortcnuerresm
heipnt awarded in the context of an EC grant contract with the Beneficiary
Procurement including reference to the Special and General Conditions.
Services
M&E Moreover, a clear description of the activities expected to be carried out by
Reporting
the sub-grant Beneficiary should be provided.
Visibility

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 Implementing modalities
The following issues need to be addressed:
Introduction
What is project • Implementation period: start and end date;
Logical Frmwrk •Maximum amount of sub-granting in Euro. Please note that reference to local
Schedule currency should be avoided in order not to incur exchange rate losses, which
Budget are ineligible;
Stakeholders
• Indication of eligible budget items (attach copy of the budget to the agreement
Prortcnuerresm
heipnt with a clear reference to the budget items sub-granted.)
Procurement
•Definition of responsibilities of the sub-grant Beneficiary regarding personal
Services
taxes, social and related benefits for the personnel working under the grant;
M&E
Reporting • Declaration of the sub-grant Beneficiary;
Visibility • Contact addresses of the Parties.
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 Payment and reporting modalities
•Payment arrangements: specify the amount of pre-financing and payment
installments.
Introduction
What is project •Payments should be based on the periodic financial reports submitted applying the
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percentage of EC contribution to the agreed bank account.
Schedule • Original documents should be sent with each request for payment and the grant
Budget Beneficiary shall return these documents after stamping them "certified as original".
Stakeholders •Beneficiary should designate authorized signatories and track the transactions
Prortcnuerresm
heipnt related to the sub-grant.
Procurement •Agreement on the type and frequency of narrative and financial reporting:
Services template to be used in line with EC grant contract.
M&E •Agreement on the consequences of a lower than expected EC payment as a result of
Reporting the application of the maximum funding percentage under the EC grant contract: who
Visibility pays the sub-grant Beneficiary in case the total eligible costs are lower than
expected.
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 Evaluation, audits, visibility

• It is advisable that both parties agree about audit approach and

modalities
and

• that monitoring missions and checks of the sub-grant Beneficiary

accounts and records are carried out by the Beneficiary of the EC
grant.

• Any publication or information on the project should be agreed in

advance between the two parties.

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 Evaluation, audits, visibility (1)

Prior approval by the Contacting Authority should be provided upon

concluding an agreement with the sub-grant Beneficiary.

Should the sub-grant Beneficiary fail to implement the approved

activities in accordance with the Description of the Action (Annex I) and with
a view to achieving the objectives laid down therein, a recovery order of
the sub granted amount should be enforced.

Note that the Contracting Authority does not acknowledge any contractual
link between itself and the sub-grant Beneficiary.

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Information of the Beneficiary of sub-granting
The Beneficiary of the EC grant should inform the sub-grant Beneficiary about
the content of the annexes of the Special Conditions of the EC grant contract:

• Annex II: General Conditions applicable to European Community-financed

grant contracts for external Actions;
• Annex III: Budget for the Action;
• Annex IV: Contract-award procedures;
• Annex V: Standard request for payment and financial identification form;
• Annex VI: Model narrative and financial report;
• Annex VII: Model report of factual findings and terms of reference for an
expenditure verification of an EC financed grant contract for external actions;

Funded by
European Union
 VAT
• As is the case with EC grant Beneficiaries VAT is not eligible for sub-grant
Beneficiaries (except if duly justified).

• In order to insure that zero VAT is granted the Beneficiary shall inform the
Ministry of Finance at an early stage of the sub-granting component of its
EC grant contract.

• If there is any problem in obtaining the zero VAT the EC office should be
informed in order to facilitate the procedure.

• Procedure defers from one country to another.

Funded by
European Union
TVA la cota zero

Prezenta Proiectului in
Coordonatorii de
HG 246 din 8.04. 2010 Scrisoarea este
proiect anunța
„Cu privire la modul de transmisa furnizorului
Conducerea Institutiei
aplicare a TVA 0 la … inainte de emiterea
despre necesitatea de
mărfuri, servicii si taxe facturii
emitere a scrisorii;
vamale…..
Documente justificative - procurari
Ordine de constituire Copii ale avizului Solicitare de
Termenii de Referință,
a Grup. de achiziții. tenderului participare la concurs

lansati pina la tender,

De elaborare TOR aprobati de
Coordonatorul Național. în civic.md, rabota.md,
(Declaratii de
alte site-uri cu trafic de la fiecare participant
Confidentialitate &
impartialitate) mare.

detalii tehnice, cantitatea

solicitată,

Anunțul în Logos Press

De evaluare a ofertelor este obligatoriu pentru PRAG- Certificate de
(Decl. de conf. & serviciile și bunurile ce vizita a terenului
Impartialitate) criteriile de selectare şi sunt prestate rar pe (lucrari).
altă informaţie relevantă. piața.
Documente justificative - procurari
Nota privind Setul de
Registre Evaluarea: rezultatele documente Contractul
concursului a ofertant

Oferta tehnică; suma,

PV al ședinței
companiilor
grupului de lucru pentru fiecare
perioada,
participante la
concursul public
privind companie
participantă
Documente ale
conformităţii ;
numele,
pentru achiziție deschiderea
ofertelor.
Certificate de
garanţie;
TOR,
Formularul cu date
despre participant;
PV al ședinței Certificatul de
grupului de lucru Succesful înregistrare,
Ofertelor primite patenta,
privind evaluarea
ofertelor.
/Unsuccesful Letter)
licenţe; Conditii de
Alte documente livrare..etc)
solicitatate
 Audits
• In case of sub-granting in the EC grant contract the auditor should be
informed at an early stage.

• Before submitting a proposal to the EC, an auditor should be consulted

for a price quote, which would take into account the sub-granting as this
would entail more work for the auditor and therefore a higher audit fee.

• Ensure that enough funds are included in the project budget to cover this
type of audit.

Funded by
European Union
 Audits (1)
• During the audit of actions with sub-granting, the auditor should verify
the expenditures of each sub-grant Beneficiary and ensure that the
activities involved are in line with those of the EC grant contract.

• Furthermore, the auditor should verify the eligibility of the costs

incurred by the sub-grant Beneficiary, the respect of the zero-VAT
issues and the use of the correct exchange rates as per the provisions
under the EC grant contract.
• The Beneficiary should keep copies of all supporting
documents related to sub-grants for the period as specified
in the General Conditions of the EC grant contract.
• As for the sub-grant Beneficiaries original copies should be kept for the
same period.
Funded by
European Union