105/07-13: ESF 2007 to 2013 programme closure retention of key documents
Updated 5 November 2024
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Who this note is for
Managing Authority
European Social Fund (ESF) Co-financing Organisations (CFO)
ESF non co-financing organisations (non-CFO)
Innovation and Transnationality Mainstreaming (ITM) projects
European Secretariat Government of Gibraltar
Greater London Authority (GLA)
Certifying Authority
Audit Authority
What this note is about
This action note reminds CFOs and non-CFO projects of the importance of having arrangements in place to retain 2007 to 2013 programme documentation beyond closure.
Clearance
This note was cleared by Emma Kirkpatrick, Head of the European Social Fund Managing Authority.
Background
2015 was the final year of expenditure for the 2007 to 2013 ESF programme.
This note reminds beneficiaries and projects of their responsibilities to retain key documentation beyond closure as per previous Action Note 98, issued in January 2015 .
Article 60 (f) of Commission Regulation 1083/2006 requires an adequate audit trail to be established. Article 15 of Commission Regulation 1828/2006 outlines the criteria, which must be met in order that the Commission may regard an audit trail as adequate.
The European Commission (EC) have now confirmed the closure of the 2007 to 2013 ESF Programme and that consequently, the starting date of the three-year period during which the supporting documents in relation to the 2007 to 2013 ESF programme, is to be fixed at 22 November 2019.
Documentation must therefore be kept available until 22 November 2022, in accordance with Article 90 of Regulation (EC) No 1083/2006.
Action
It is vital that project documentary evidence, particularly in relation to expenditure, is retained to support the audit trail. This includes all documentation relating to delegations, contracting, payments, monitoring and inspection processes. Organisations must ensure that they have robust systems and arrangements in place to meet this requirement. These key documents need to be categorised and stored in a way that ensures that they can be readily retrieved, should they be required.
ESF Co-financing (CFO) and ESF non-co-financing (non-CFO) organisations are required to retain documents (that is all documents including match documentation where appropriate), until three years after the European Commission makes the final payment for the programme. This will mean that documents will need to be retained until 22 November 2022 at the earliest. The rules on retention of documents apply equally to those documents relating to unsuccessful bidders for ESF support.
If you have any questions regarding this action note, please contact the author of this note.
Contact
Mark Hill
Head of ESF Verification and Compliance, European Social Fund Division
Email: mark.hill@dwp.gov.uk