National Contact Points
For the time being no German national contact point (in addition to the Information Points and the Joint Technical Secretariat belonging to the structure of the INTERREG IVC programme) will be available. However on the national level and within each Federal State there will be at least one person dealing with INTERREG in general who might provide you with further information or assistance on a limited scale. For questions concerning the eligibility status of potential project partners, please contact the representatives of the Länder as mentioned in the Country Specific Information on our website (see under "Programme").
First Level Control Requirements
Germany has chosen a decentralised control system. The beneficiaries will have to propose an independent controller (internal or external, public or private) to the approbation body of their Land (see Annex 1). 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 IVC project.
The partner can propose either a controller from the public sector or a controller from the private sector.
1. The partner proposes a controller from the public sector
Qualified controllers in the public sector are, due to national standards of legal regulation and qualified professional education with final certificate, all public bodies authorised to carry out independent financial audits and controls, e. g.
- Rechnungsprüfungsämter (offices for auditing and accounting control),
- so-called Unabhängige Stellen (Independent Bodies),
- unabhängige interne Prüfstellen (independent internal departments for audit and controls).
The project partner and the chosen controller have to fill in and sign a partner questionnaire in which they both confirm the specific performance demands of a qualified first level control. This partner questionnaire has to be presented for confirmation to the respective approbation body. The responsible approbation body will then based on the information provided confirm/not confirm the auditors qualification and independence by signing a letter of acknowledgement.
2. The partner proposes a controller from the private sector
Qualified controllers in the private sector are all members of professions officially approved for dealing with audit and controls. A person is a member of his/her profession, if he/she meets the requirements set up by the proper professional association. (e.g. Federal Chamber of tax consultants) A profession is officially approved for dealing with audit and controls by its proper professional association.
With regard to Germany and the German part of the programme, tax practitioners as defined in section 3 of the Tax Consultancy Services Act (Steuerberatungsgesetz) are tasked to assess compliance with regard to expenditure reported by private beneficiaries in line with Article 16(1) of the Regulation (EC) 1080/2006.
Tax practitioners include :
- Steuerberater and Steuerberatungsgesellschaften (tax consultants or consultancy firms)
- Steuerbevollmächtigte (tax agents)
- Wirtschaftsprüfer and Wirtschaftsprüfungsgesellschaften (chartered certified accountants or accountancy firms)
- vereidigte Buchprüfer and Buchprüfungsgesellschaften (sworn accountants or accountancy firms)
In this case the general accountant\'s qualification has to be confirmed. Therefore the general accountant\'s qualification will be confirmed by either the state supervised Chambers of Tax Consultants (see Annex 2) or the state supervised Chambers of Public Accountants (see Annex 3) by a confirmation of membership for the chosen controller. Membership in the appropriate chamber is only granted if the accountant achieved his or her professional degree based on the standards set by the chamber and passed an examination supervised by the chamber. Hence, the membership itself is indication of the required qualification.
In order to additionally ensure the specific audit quality for INTERREG funds the project partner and the chosen controller have to fill in and sign a partner questionnaire (format provided by the JTS), in which they both confirm the specific performance demands of a qualified first level control.
This partner questionnaire as well as the confirmation of membership have to be presented for confirmation to the respective approbation body and they have to be inherent part of the auditor\'s contract. The responsible approbation body will then based on the information provided confirm/not confirm the auditors qualification and independence by signing the letter of acknowledgement.
The controller has to be officially authorised before the first expenditure can be reported and confirmed.
The costs resulting from the control (staff costs in case of an internal controller, external expertise costs in case of an external controller) can be reported as eligible costs in compliance with the relevant EU-regulations and programme rules.
Other country specific information
For questions concerning the eligibility status of potential project partners, please contact the representatives of the Länder as mentioned in Annex 4.
- Checklist with criteria for the approbation of first level controllers (in a decentralised system)
- Annex 1 Contact details National Approbation Bodies (updated April 2015)
- Annex 2: Contact details Steueberaterkammern
- Annex 3: Contact details wirtschaftspruferkammern
- Annex 4 Details contact persons (updated April 2014)
- FLC seminar Berlin 26-09-2012
- Programme Manual in German (updated January 2011) - Please note that the English version of the Programme Manual is the binding version. The programme and its German regional contact points are not liable for any misunderstanding or misinterpretation of the translated document. Please consider the German version only as a supporting information tool.
- National language programme leaflet