Portugal

Check the table below to see the summary of the control systems of each country for the 2021-2027 period.

This section provides information on the system set up for first level control in your country. Any costs associated with this control are indicated so they can be planned for in any project budget.

Portugal has opted for a decentralised first level control system. Before the first expenditure can be reported, the project partners will have to propose an independent external controller to the following body:

Cohesion and Development Agency
Territorial Cooperation Unit
Av. 5 de Outubro 153, 1050-053 Lisboa - Portugal

Contact person:

Raquel Rocha
Coordinator
Phone: 00351 218 814 043
Fax: 00351 218 881 111
E-mail: [email protected]

This body will authorise the controller proposed by the project partner after having checked that the controller is sufficiently independent from project activities and finances and qualified to carry out the control of an Interreg Europe project. The Cohesion and Development Agency will also validate each partner control report before submission to JS.

The costs resulting from the control can be reported as eligible costs in compliance with the relevant EU-regulations and programme rules.

In compliance with the article 23 (4) of the Regulation (EU) No 1299/2013 of the European Parliament and of the Council of 17 December 2013 and article 125 (5) and (6) of the Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013, on-the-spot verifications are done for each project partner at least once during the project lifetime. However, the controllers are recommended by the Agency to perform, whenever possible, an on-the-spot check for each report. 

Taking into consideration the current events, due to the COVID-19, and following the Government's recommendations in view to contain the pandemic, which goes beyond the mitigation of social contacts, the mandatory verifications of each expenditures payment claim, which is reinforced by a contractual obligation, to be carried it out by all external First Level Controllers on the premises of the beneficiaries, may be compromised.

Thus, being currently impossible for FLCs to perform their tasks on the beneficiaries’ premises to carry out the on-the-spot checks in accordance with the Management and Control System Description, we hereafter inform as follow:

• Until further notice, all administrative verification related expenditures documents, financial and accounting verification may be carried out by using the Operational Programmes’ platforms. Alternatively, in case of any lack of functionality or incompatibility, by exchanging scanned documents made available by the beneficiaries to their FLCs. The administrative verification shall be carried out in accordance with the National Authority procedure manual, chapter 2.5.2 – Payment Claim Verification;
• As regards to the on-the-spot verification, in view to confirming the physical implementation of the investments, the on-the-spot should take place before the project closure. Regardless the above mentioned, the FLCs shall be able to request any needed evidence of the project implementation during their administrative verification, (e.g. photographs of equipment and its location or other audiovisual record that can be kept). FLCs are also reminded of the need of proof in compliance with point 2.2.2 b) of Regulation 1303/2013 of 17 December in Annex II, on project information and communication (poster A3 that must be posted on the beneficiary's premises).

Since the checks may be carried out without the obligation to be on the premises of the beneficiary, it is important to ensure, on both the FLCs and the beneficiaries’ sides, an adequate audit trail.

We also stress that this guidelines may be adjusted whenever necessary in view to include further contributions from the Audit Authority. These guidelines entered into force on 18 March 2020 and will remain in force until the normal functioning of the institutions is resumed by an official Portuguese Government announcement.

Download the latest publication by Norte Regional Coordination and Development Commission about the participation of Norte region of Portugal in Interreg Europe below.

Visit their website for other Portuguese-language publications related to the European Territorial Cooperation programmes.