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Home /Publications 1994 - 1999/ Publications 1994 - 1999 article

Publications 1994 - 1999

Community Support Framework for Ireland 1994-1999 Word doc (311KB)

Final Implementation Reports for Operational Programmes (O.P.'s) 1994-1999:

Final Implementation Reports for Community Initiatives (1994-1999):

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Eligible Expenditure Datasheets

The Structural Funds help finance economic and social development programmes in the Member States of the European Union. They cannot, however, finance all expenditure proposed by the administrations. In fact, the regulations provide for very specific areas of intervention which may benefit from Community financing.

The 22 briefs collected in this document concern those areas which have proved the most problematic to judge in terms of their eligibility under the Structural Funds. They describe the general rules already being followed and provide new recommendations which should help clarify the eligibility criteria. These briefs, which have been prepared in agreement with the Member States, should improve the workings of the partnership principle by eliminating the uncertainties encountered by programme managers during implementation.

The legal Decision encompassing these briefs was adopted by the Commission in April 1997, within the framework of the SEM 2000 programme which is aimed at modernising and improving the overall financial management of Community resources.

As of May 1 1997, these briefs have been integrated into all Community Support Frameworks, Single Programming Documents and Community Initiative Programmes.

Table of contents:
1. Definition of Final Beneficiary of assistance
2. Period of eligibility
3. Validity of the commitment at Member State level
4. Details on the principle of real cost
5. Overhead allocation
6. Depreciation
7. National part-financing in kind
8. Book-keeping of bank interest earned on Community advances
9. Book-keeping entries of other receipts
10. Financial, banking and legal charges
11. Costs of bank guarantees
12. Purchase of second-hand equipment
13. Purchase of land
14. Purchase of real estate
15. VAT and other taxes and charges
16. Alternative financing of part-financed projects
17. Current operations / restructuring of company balance sheets
18. Financial engineering : guarantee funds
19. Financial engineering : venture capital funds
20. Leasing
21. Schemes involving refundable aid
22. Costs incurred by public administration, including salaries of civil servants

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Regulations

Council Regulation (E.C.) No 1164/94 pdf of 16 May 1994 establishing a Cohesion Fund (Consolidated Text)

Council (E.E.C.) No. 2081/93 amending Regulation (E.E.C.) No. 2052/88 on the tasks of the Structural Funds and their effectiveness and on co-ordination of their activities between themselves and with the operations of the European Investment Bank and the other existing financial instruments.

Council Regulation (E.E.C.) No. 2082/93 amending Regulation (E.E.C.) no. 4253/88 Laying down provisions for implementing Regulation (E.E.C.) No. 2052/88 as regards co-ordination of the activities for the different Structural Funds between themselves and with the operations of the European Investment Bank and other existing financial instruments.

Council Regulation (E.E.C.) No. 2083/93 amending regulation (E.E.C.) NO. 4254/88 laying down provisions for implementing Regulation (E.E.C.) No. 2052/88 as regards the European Regional Development Fund.

Council Regulation (Euratom No.) 2185/96 concerning on-the-spot checks and inspections carried out by the Commission to protect the European Communities financial interests against fraud and other irregularities.

Council Regulation (Euratom No.) 2052/88 laying down provision for implementing regulation (E.E.C.) No 2052/88 as regards the financial instruments for fisheries guidance.

Council Regulation (E.C.) No 3193/94 amending Regulation (E.E.C.) 2052/88 on the tasks of the Structural Funds and their effectiveness and on co-ordination of their activities between themselves and with the operations of the European Investment Bank and other existing financial instruments, and Regulation (E.E.C.) No. 4253/88 implementing (E.E.C.) No. 2052/88.

Commission Regulation (E.E.C.) No. 1866/90 on arrangements for using the E.C.U for the purposes of the budgetary management of Structural Funds.

Commission Regulation (E.C.) No.1681/94 concerning irregularities and the recovery of sums wrongly paid in connection with the financing of the Structural Policies and the organisation of an information system in this field.

Commission Regulation (E.C. No. 2064/97 establishing detailed arrangements for the implementation of Council Regulation (E.E.C.) No. 4253/88 as regards the financial control by Member States of operations co-financed by the Structural Funds.

Commission Decision No. 94/342/E.C. of 18 June 1994 concerning minimum publicity requirements to be carried out by Member States concerning assistance from the Structural Funds.

Council Resolution of 2 December 1996 on mainstreaming equal opportunities for men and women into the European Structural Funds.

Council Regulation (E.E.C.) No 2084/93 of 20 July 1993, amending Regulation (E.E.C.) No. 4255/88 laying down provision for implementing Regulation (E.E.C.) (No. 2052/88) as regards the European Social Fund.
Council Decision in respect to adjusting the instruments concerning the accession of new member states to the European Union.

Council Regulation (E.E.C.) 4256/88 laying down provisions for implementing Regulation (E.E.C.) No. 2052/88 as regards the European Agricultural Guidance & Guarantee Fund (E.A.G.G.F.) Guidance Section.

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