Promoter pays the credit card holder the relevant amount for the purchase in advance. This should be traceable through bank statements etc. Credit card holder purchases the item. Receipted invoice is received. The promoter must have paid for the goods/service in advance of its receipt and subsequent claim for re-imbursement. any amended payment documentation has been duly endorsed (initialled and dated) by the LAG and the promoter; the description on all invoices includes the project reference number preceded by the word ‘LEADER’ in the order number section of the invoice – the LAG must advise the promoter of this requirement prior to project approval. This payment description must be printed on all electronic invoices submitted to the LAG in support of a payment claim Where electronic invoices cannot be provided, this payment description must be written on the invoice and signed by the supplier or provider before submission to the LAG.; submitted invoices are sufficiently clear to allow identification of all items and quantities of goods and services provided and do not include general or unspecific references such as 'goods provided' or 'services provided'; a schedule of invoices has been provided by the promoter; a ‘LAG Summary of Grant payment Calculation Form’ is completed (and details the accepted quotation amount for each part or element of the project); the claim clearly documents any contribution-in-kind and is accompanied by independent assessment (See Section 10.5); a bank certified copy of cashed cheques have been provided by the promoter, where requested as part of an inspection or an audit; a site inspection has been carried out for capital investments and there is a completed written report of the inspection, verifying that works have been completed satisfactorily and are consistent with those approved by the LAG; where appropriate, a report or assessment submitted by the promoter’s engineer, architect, etc. has been received; an architect’s / engineer’s (as appropriate) certificate of compliance with relevant planning, building and fire regulations, and other statutory regulations has been received; for Heritage Projects, confirmation from the designated expert that the project is in compliance with the Heritage Project Rules;
When submitting notification or an application for Ministerial consent under the National Monuments Acts, the Project Promoter should include a comprehensive description of the proposed works prepared by the professional Project Team, together with the archaeological assessment report. 5.1.2 National Parks and Wildlife Service, Department of Arts, Heritage, Regional, Rural and Gaeltacht Affairs The Minister for Department of Arts, Heritage, Regional, Rural and Gaeltacht Affairs has lead responsibility for the conservation of wildlife, although all public authorities also have duties in this regard, i.e. they are to exercise their functions, including consent functions, which may have implications for or effects on nature conservation in compliance with and as appropriate, so as to secure compliance with, the requirements of the Habitats Directive and the Birds Directive and the European Communities (Birds and Natural Habitats) Regulations 201141. The Minister’s responsibility is fulfilled primarily through the exercise of powers under the Wildlife Acts, the 2011 Regulations and the work of the National Parks and Wildlife Service. Information about nature conservation sites, habitats and species, as well as a range of useful publications, is available from the National Parks and Wildlife Service website, . The network of Conservation Rangers may be contacted about local nature conservation issues, including wildlife legislation, and any Ministerial consents that may be required. Note that a licence to disturb a protected species and/or its habitat is required irrespective of any other consent(s) needed. The licence must be secured and valid before any disturbance begins, and should be applied for before, or at the same time, as any other application for consent, e.g. planning permission. Licences granted will normally specify strict conditions that must be observed. The Department’s licensing Section can be contacted in regard to licensing needs. In addition, ‘environmental damage’ as per the Environmental Liability Directive and Regulations should not be caused by any projects. This includes damage to ‘natural habitats and protected species’ wherever they occur and covers most of the habitats and species protected by the Birds and Habitats Directives. Further Information on this Directive and its associated Regulations is available from the Environmental Protection Agency (www.epa.ie). 41 Including, but not exclusive to, Regulation 27 of the European Communities (Birds and Natural Habitats) Regulations 2011: Duties of public authorities relating to nature conservation.
20 A&D/ Training Have the terms of Reference for Analysis and Development or training projects been assessed? OR 6.4 21 Community Status Does the promoter qualify for the Community rate of aid? OR 9.2 22 Enterprise Projects For enterprise projects, is the promoter either a micro, small, or medium enterprise, as defined in Commission Regulation 2003/361/EC? OR 3.3 (refer to CR 2003/361/EC) 23 Displacement Has displacement been assessed & rationale for decision recorded? OR 6.4 24 If displacement occurs, is it at an acceptable level? OR 6.4 25 State Aid/De minimis Has the IP/LAG assessed if the project involves economic activity and is it line with the ‘de minimis’ rule? OR 11.1, 11.2 26 Is the State Aid declaration completed by the promoter on file including information on linked enterprises? OR 11.2 27 Has the State Aid check been completed & rationale provided if de minimis does not apply? OR 11.3
1 Has a determination been made on whether the applicant is a contracting/non- contracting authority OR 15.1 2 Were the award criteria and the tender specifications on file and clearly identified in the RFT? OR 15.2 3 For projects advertised on eTenders, does the file contain a printout of the Audit Trail Report, verifying all activity on the site from tender publishing date to the appropriate response deadline date? OR 15.4 4 Does the project file contain a Tender Report, which includes all tender documents, an assessment of tenders/score sheets and evidence as to why the successful tenderer was chosen? OR 15.4 5 Were the tenders evaluated in accordance with the award criteria specified in the RFT? OR 15.4 6 Have the requisite number of tenders been obtained for supplies/services/ICT/ works in accordance with the thresholds for contracting/non contracting authorities? OR 15.2 ,15.3(Tables)
7 Have all original tenders/quotations been signed and dated by the tenderer? OR 15.4 8 Have all electronically- submitted quotations been accompanied by clearly identifiable date and source information? OR 15.4 9 Has the IP/LAG provided a completed schedule of the quotations/tenders on file? OR 12.1 10 Have all tenders been received within the specified deadline? OR 15.4 11 Has any post tender negotiation occurred i.e. any dialogue with tenderers on price, resulting in changes to the published tender? OR 15.2, 15.3 12 Have all tenderers been notified of the outcome of the tendering process, 14 days before issue of letter of acceptance to winning tenderer? (standstill period) OR 15.4 13 Where the procurement process results in <3 responses/tender have additional steps been taken to ensure the costs are reasonable OR 15.2
7 Do the Evaluation Committee minutes contain a detailed rationale for the recommendation? OR 5.5 No. Category LAG Approval Stage Yes No In Part N/A Comments 1 Are signed copies of the LAG minutes (extract) retained on the project file? OR 5.3, 12.1 Date of Meeting: 2 Did any Board member declare a conflict and absent themselves from the approval process? OR 5.4 3 Are the % aid level and ceiling amount clearly documented in the minutes? % to max. € Conditions: OR 5.3 & Appendix 13 Minutes Template 4 Is the rationale or criteria for grant aid included in the minutes? OR 12.1 & Appendix 13 Minutes Template 5 Was the Evaluation Committee recommendation submitted to the LAG Board within 2 months of the EC meeting? OR 6.4
6 Was the LAG Board’s decision at variance with the recommendation of the Evaluation Committee and was the reason for this decision noted in the minutes? OR 5.5 7 Was Deadweight & Displacement discussed and a rationale provided by the Board? OR 6.4 & Appendix 13 Minutes Template 8 Where the Board approves a project previously not recommended by the Evaluation Committee, has a new single scoring record been completed by the Board achieving the minimum requirement of 65%? OR 5.5 9 Have LAG member details and their representative pillar been recorded in the board decision? OR 5.3 Article 34 of 1303/2013 10 Was at least 51% of the vote cast by Private Sector members? OR 5.3 No. Category Grant Offer Yes No In Part N/A Comments
1 Letter of Offer Has the promoter provided a declaration that work did not commence before acceptance of the offer of grant aid? OR 8.2 2 Has the IP/LAG carried out a site visit to confirm that works did not commence prior to acceptance of offer of grant aid (incl. photos)? OR 8.2 3 Did a letter of offer and contract issue to the applicant, setting out the theme/sub theme, percentage level of aid, grant ceiling and any additional conditions? OR 8.1, 12.2 4 Did the grant offer specify the project elements eligible for funding? OR 8.1 5 Did the grant offer indicate that a grant increase could not be given? OR 8.3 6 Did the grant offer set out the instances where the promoter would be required to repay the grant in full, or in part? OR 8.1 7 What was specified contract expiry date? Date: OR 8.4 8 Was the letter of offer and contract accepted by the promoter in writing within the prescribed timeframe detailed in the letter of Date: OR 8.1
OR 9.2,12.2 18 Project Extension Did the promoter submit a written request for a project extension completion date, giving a clear rationale for the extension? OR 8.4 19 Did the Authorised Officer (up to 6 months) or LAG (>6 months) approve the extension to the project completion date and notify promoter in writing of the decision? OR 8.4 20 Was a clear rationale for the approval of the project completion extension date recorded in the LAG meeting minutes and a copy/extract placed on file? OR 8.4 21 Has all expenditure been incurred within the contract timeframe? (i.e. the LAG and promoter contract) OR 8.4 22 VAT/TCC If applicable, was VAT excluded from the calculation of the grant payment? OR 12.2 & 14.3 23 If VAT is included, has Revenue confirmed in writing that promoter is not registered VAT at each claim stage? OR 12.2 & 14.3
24 If required, is there a TCC for each supplier/contractor? (>10k per annum) OR 12.2 & 14.3 25 If required, is there a current TCC on file for the project promoter? OR 12.2 & 14.3 26 Bank Details Do the current bank details match those nominated by the beneficiary? OR 12.2 27 Is the bank account BIC & IBAN number on the EFT mandate for the promoter on file? OR 13.2 28 Where relevant, is there an up-to-date CRO printout for the promoter’s Company? OR 12.2 29 Training Are details of training providers, participants (signed and dated attendance sheets), course location, and material used on file? OR 6.4 & 12.2 30 Has the trainer submitted a detailed completion report of dates of services delivered, and the achievements of the course participants (e.g. certification)? OR 6.4 & 12.2
31 Is there evidence on file showing that the information & publicity requirements of the programme were met? OR 12.2, 22 32 Insurance For phase claims for capital works, has the contractor provided written evidence of adequate employer and public liability insurance cover in place in the event of any injury, loss, damage or other mishap occurring during the works? OR 12.2 & 14.10 33 For final phase claim, has the promoter provided evidence of in- date employer’s liability insurance, public liability insurance and insurance against material damage to all capital items, buildings, equipment and/or facilities funded under LEADER, as appropriate? Insurance against theft and fire should also be put into effect, if applicable. OR 12.2 & 14.10 34 Has the applicant fully indemnified the Minister or any official of the Department in relation to any damage, loss or injury howsoever occurring during the development works or other activities? OR 14.10 35 Performance Indicators & input, outcomes and impact report For final claim, are updated Performance Indicators, a signed and dated Inputs, Outcomes and Impacts report on file? OR 19.2
evidence required. Not applicable if project is under 10k) 42 In the case of capital works, where applicable, is there evidence on file that the promoter has erected an explanatory plaque or poster giving the required description of the project along with acknowledgment of the assistance from the Department, the EU and EAFRD? (not required if project is under 10k) OR 22 43 Is segregation of duties in order? OR 5.4 44 Have all documents been date stamped as received by the IP/LAG? OR 12.1 No. Category Payment of Grant Stage Yes No In Part N/A Comments 1 For each phase payment, is there a copy of the EFT details on file including the related bank statement? OR 12.2
2 Is the bank account BIC & IBAN number on the EFT for the promoter on file and verified? OR 13.2 3 Following payment of grant aid, have the original invoices and receipts, whether retained or returned to the promoter, been endorsed or stamped with the name of the LAG and a statement that EAFRD grant aid has been awarded/claimed in respect of same? OR 12.1 4 Have all invoices been stamped to show VAT as being grant aided where the promoter is not registered for VAT? OR 12.1 5 Is segregation of duties in order? OR 5.4 6 Have all documents been date stamped received by the IP/LAG? OR 12.1
Appendix 4 - Sample Claim Form Promoter Name: Promoter Identification № : Project Expenditure Details Invoice № Supplier Name Invoice Date Total € VAT€ Eligible Amount € VAT Registered Y/N VAT № Total Eligible € Payment Calculation Theme: Sub-theme: Grant Rate: Total Eligible: Total Due: (Total Eligible x Grant rate) Tax Reference Number: Tax Clearance Access Number: Date of Check: Promoter Signature: Date:
Appendix 6 - Electronic Tax Clearance (eTC) The Revenue Commissioners have introduced electronic Tax Clearance (eTC) from January 1st 2016. The changes are explained in detail on the following Revenue webpage Electronic Tax Clearance is the new online application and verification process for tax clearance and for the majority of Revenue customers it will replace the existing annual paper based verification system. Applicants who are tax compliant will be issued with a Tax Clearance Access Number (TCAN) which they must give to third parties who require verification of their suppliers' Tax Clearance status. How does eTC work? Both the supplier and project promoter must register for the Revenue Online System (ROS) to utilise the electronic verification system. Registration can take up to two weeks to complete, and unregistered promoters are advised to apply early. In order to apply for online tax clearance verification, applicants for and verifying bodies must have an active tax registration, e.g. be an active PAYE customer, or have an Income Tax, Partnership or Corporation Tax registration. There are 3 exceptions to applying for eTax Clearance in electronic format:- non-resident applicants who have no tax registration number in this State, non e-enabled applicants, non-registered voluntary bodies e.g. tidy towns committees. Most promoters will either already be or have no problems registering for ROS. They will possibly be registered for Employer PAYE for staff or for Income Tax or Corporation Tax. Once set up on ROS, the supplier/payee applies for an eTC via the online interface and gets a Tax Clearance Access Number (TCAN) and prints the confirmation page. The supplier sends the third party requester/project promoter the certificate (See sample certificate at Figure1 below). The supplier/payee certificate must be kept on the promoter file along with related verification printouts.
2 To enhance access to a service that is not in the locality (through transport 3 To enhance participation/ outcomes of a service (through tailored supports for marginalised groups i.e. mentors for isolated men to support them to participate in an existing education action) Number of projects funded that have the following as primary or secondary target groups: 1 Older people 2 People with a disability Children 3 Young people 4 Travellers 5 Migrants/New communities 6 Unemployed people 7 People living alone Numbers of people availing of the services provided (by type of service) 1 Number (and value) of funding under the following headings: 2 Capital 3 Training 4 Marketing 5 Animation 2.2 Rural Youth Programme Indicators 1 Number of projects funded
Has Promoter / Community Group received Leader funding previously? Please tick one YES NO Project Address : PROJECT INFORMATION Project located in Gaeltacht area : Project located on Islands area : Estimated Project Costs: [Total estimated costs] Leader Funding Required for project: YES NO YES NO Projects Other Funding sources (If Any - Bank Loans etc) Please give a brief description of the proposed project. [Please use additional sheet and attach to this form if required.]
Appendix 14 - Evaluation Committee Scoring Record Date: Time: Project Title: Project Reference no: Assessment Criteria Objective Issues raised by Evaluation Committee Weighting Score Compatibility with Local Development strategy Do the project proposals meet the criteria set out in the LAG business plan for the relevant measure? 20 Innovation Is the product innovative in its nature and does it displace existing enterprises? 15 Promoter experience Does the promoter have the Training/skills, track record or experience to deliver? 20 Financial Viability Are the project costs justifiable (reasonableness of costs) and i is funding available to co-fund the project? 20 Sustainability Is the project viable and will the service continue to be delivered? 10 Requirement Does the proposal target a specific need or address a specific gap in the market? 15 Total 100 N.B. Projects must receive a minimum score of 65% prior to being recommended for approval. Has the potential level of deadweight been assessed for this project? YES / NO i.e. would the project proceed without LEADER funding? YES / NO Recommendations of the Evaluation Committee: Signature of Evaluation Committee Member Date: