Introduction - Department of Justice and Equalityeufunding.justice.ie/en/EUFunding/AMIF Guidance...

Asylum Migration and Integration Fund

Guidance Document for Projects

AMIF Guidance for Projects Version v.2.1 6/10/2017

Ireland’s National Programme AMIF is available at www.integration.ie.

The Competent Authorities responsible for the management and control of the Asylum and Migration Fund 2014 - 2020 (Article 25 of Regulation (EU) No 514/2014) are set out below.

Competent Authority

Authority Name Authority contact details

Responsible Authority

EU Funds Unit Department of Justice and Equality, Bishop’s Square, Redmond's Hill, Dublin 2, Ireland Eircode: DO2TD99 [email protected] External: (+353) (1) 4790233 www.justice.ie

Audit Authority Internal Audit Unit Department of Justice and Equality, 51 St. Stephens GreenDublin 2Eircode: [email protected] External: (+353) (1) 6028446 www.justice.ie

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Table of Contents

1. Introduction ............................................................................................................................. 7 2. Eligible Expenditure ............................................................................................................... 7 3. Lead Organisations and Project Partners ............................................................................ 7

3.1. Partnership Agreement.............................................................................................................84. Information and Publicity ...................................................................................................... 8

4.1. Purpose.....................................................................................................................................85. Funding and Grant Payments ................................................................................................ 8

5.1. Co-Funding..............................................................................................................................85.2. Grant Payment Process............................................................................................................95.3. Grant Payment Arrangements..................................................................................................9

6. Project Monitoring, Verification and Reporting Requirements ......................................... 9 6.1. Project Monitoring...................................................................................................................96.2. Reporting Financial Expenditure...........................................................................................106.3. Annual Financial Statements & Reconciliation of Income and Expenditure........................116.4. Reporting Operational Information........................................................................................126.5. Changing Your Project Plan..................................................................................................136.6. Varying your budget..............................................................................................................136.7. Management Verifications.....................................................................................................146.8. Desk- Based Verifications.....................................................................................................146.9. On–the–spot verifications......................................................................................................146.10. Content of verifications......................................................................................................156.11. Retention of Records..........................................................................................................156.12. Evidence of compliance with Procurement Rules..............................................................156.13. Audit...................................................................................................................................166.14. Irregularities.......................................................................................................................16

7. Systems and Records ............................................................................................................. 16 8. Eligible Expenditure ............................................................................................................. 17

8.1. Eligible direct staff costs........................................................................................................178.2. Timesheets.............................................................................................................................188.3. Other Project Costs (including indirect costs).......................................................................208.4. Capital Expenditure................................................................................................................228.5. Ineligible costs.......................................................................................................................22

9. Public Procurement .............................................................................................................. 23 9.1. Public Procurement Procedures.............................................................................................239.2. Public Procurement Key Points.............................................................................................239.3. Synopsis of procurement thresholds......................................................................................249.4. Key Steps in Tendering..........................................................................................................24

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10. Recruitment and employment .............................................................................................. 25 10.1. Responsibility of the contract-holder.................................................................................2510.2. Contract of employment.....................................................................................................2510.3. Transparent and fair recruitment practices.........................................................................2510.4. Employment documents to retain on file...........................................................................25

11. Corporate Governance ......................................................................................................... 26 11.1. Procedures for boards of management...............................................................................2611.2. Governing documents.........................................................................................................2611.3. Directors.............................................................................................................................2611.4. Company secretary.............................................................................................................2611.5. Policies & procedures.........................................................................................................2711.6. Reporting to the board, directors and minutes...................................................................2711.7. Disclosure of interests........................................................................................................2711.8. Documents to retain on file................................................................................................28

12. Statutory and other compliance ........................................................................................... 29 12.1. Data protection...................................................................................................................2912.2. Freedom of information......................................................................................................2912.3. Accounting for state benefits..............................................................................................2912.4. Indemnification..................................................................................................................2912.5. Connected parties...............................................................................................................30

13. Publicity and Information .................................................................................................... 30 13.1. Means of promoting role of AMIF.....................................................................................3013.2. Communication and Publicity –responsibility of Beneficiaries.........................................3113.3. Where to use the AMIF logo..............................................................................................3113.4. Posters................................................................................................................................3213.5. Websites.............................................................................................................................3213.6. Describing the AMIF Funds...............................................................................................3313.7. How to use the European Union’s AMIF logo/ structure of logo?....................................3313.8. Using the AMIF logo with the other logos (size)...............................................................34

Appendix 1 – List of the relevant European Regulations ......................................................... 35 Appendix 2 – Eligibility Rules for AMIF ................................................................................... 36 Appendix 3 – Common Output Indicators ................................................................................. 45 Appendix 4 – Bank details form .................................................................................................. 48 Appendix 5 – Sample Time Sheet ................................................................................................ 49

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1. Introduction

This document provides guidance to funded organisations on key requirements, policies and procedures relating to the administration of Asylum, Migration and Integration Fund (“AMIF”) projects.

The content of this guidance is informed by the rules and regulations laid down by the European Union (see Appendix 1 for a list of the relevant European Regulations) and best practice experience and lessons learned by the Department of Justice and Equality in managing EU funding. These procedures are being provided to guide you in the effective and efficient management and administration of your AMIF project.

An EU Funds Coordinator has been assigned to work directly with your project. Your Coordinator is the primary point of contact in relation to the project contract, and on financial and activity monitoring and reporting. The EU Funds Unit will assist projects with any queries that arise and points to note may be circulated arising from the ongoing liaison with and monitoring of projects. Training seminars and information meetings may also be arranged if a need is identified.

This guidance manual is divided into 13 sections and contains a number of appendices. Each section provides important information you need to know about the administration of your project. This document may be updated to reflect changes in the rules governing the Funds or the requirements of the Department.

2. Eligible Expenditure

The AMIF Responsible Authority in Ireland (EU Funds Unit, Department of Justice and Equality) has set the Eligibility Rules for AMIF project costs in accordance with Article 4 of Regulation (EU) No 1042/2014. These rules are included at Appendix 2 to this Guidance. Your AMIF Grant may only be used to cover eligible project costs as set out in these Rules. Further Guidance is provided at section 8 below on how to determine, categorise and account for your eligible project costs.

3. Lead Organisations and Project Partners The lead organisation is the company that holds the grant agreement and has the responsibility of reporting to the Department all project financial expenditure, activities and outputs, whether these were directly incurred or generated by your own organisation or by partner organisation(s).

A project partner is defined and named in the Grant Agreement with the Department. It is not permitted to change project partners without the prior approval of the Department.

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3.1. Partnership AgreementThere must be a written partnership agreement in place between the lead organisation and each project partner. It is the responsibility of the lead organisation to put this agreement in place. The agreement must be reviewed and signed by all parties at board level. It is the responsibility of the lead organisation to ensure that all project partners adhere to the eligibility rules and reporting requirements of AMIF.

As a lead organisation, you must provide the Department with a letter signed on behalf of the boards of the partner and lead organisations, which states that the partner organisation is a partner for the purposes of this AMIF project and that a partnership agreement has been signed and is available for inspection.

4. Information and Publicity

4.1. PurposeIt is a condition of the grant agreement that all publications and promotional literature associated with the project, for example posters, websites, leaflets and reports, must contain the AMIF and Department of Justice logos (See Section 13 of this document for further details). These are available to download from the EU Funds Unit website.

The following text must accompany the logos: “This project is co-financed by the European Commission under the Asylum, Migration and Integration Fund and supported by the Department of Justice and Equality.”

Also, please note that all research and policy related publications related to your AMIF project should include a statement that the views contained in the publication do not necessarily reflect those of the Department or the European Commission. All publications must be in line with agreed relevant project actions as set out in your grant agreement. See section 13 of this document for further information on the logo and publicity requirements.

5. Funding and Grant Payments

5.1. Co-FundingCo-funding is a condition of contract of all AMIF contracts. The amount of co-funding that you are required to provide is specified in your AMIF Grant Agreement. All projects will be required to verify the availability of co-funding up front in line with your budget. Co-funding must be lodged to your assigned AMIF bank account, or transferred into the dedicated Cost Centre for the AMIF project, in line with, or ahead of, the amount of grant funding. If a project is unable to verify co-funding for the year ahead, the project will effectively come to an end. Benefit-in-kind is not allowable as a method of co-funding.

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5.2. Grant Payment ProcessThe Department of Justice and Equality’s system of grant payments is intended to provide forward funding for contract holders. Funding will be provided in regular instalments over the course of the project and in accordance with the payment schedule contained in your grant agreement.

Once the Department has received the signed and dated grant agreement and accompanying documents, the first payment of 30% of your grant will be transferred to your project’s bank account. A further two instalments of 30% will be paid in accordance with your Payment Schedule (Appendix C to your grant agreement) subject to 80% of the previous instalment being spent.

Fourth and final 10% instalment - This payment is made retrospectively on receipt and approval of a final financial and project report. In order to receive this final payment, all expenditure related to the project must be incurred and paid out of your bank account. Please ensure that you have the funds in place to cover your costs pending receipt of the final payment. Any outstanding project queries or issues must all be resolved prior to this final payment being made.

Note that at each stage where 80% of prior funding has been spent, it will be necessary for the project to demonstrate to the satisfaction of EU Funds Unit that the balance of grant funding received but unspent is still available in its bank account.

Details of the contract conclusion process will be provided near the project end date. Please bear in mind that the EU Funds Unit will apply the “non-profit principle” described in section 6.2.2 below and this may affect the value of your final payment.

5.3. Grant Payment Arrangements You will be asked to submit the following in order to secure your first payment:

Current tax clearance Access Number (TCAN). The company name on the TCAN must match both that on the memorandum and articles of association and grant agreement

Most recent and signed audited accounts (annual financial statements or AFS) Bank details form (Appendix 4) for the account into which the grant payments are to

be made Signed copy of the grant agreement Confirmation of the amount of co-funding lodged to the dedicated AMIF Bank

Account, or posted to the Project Cost Centre

6. Project Monitoring, Verification and Reporting Requirements

6.1. Project Monitoring

All projects are required to return a quarterly progress report to the EU Funds Unit. This report must be made on the reporting template provided by the EU Funds Unit. The report will be in three parts:

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1. Quarterly Operating Return– you will report progress in the delivery of the project against the milestones contained in the agreed project plan that forms part of your Grant Agreement (see further detail in section 6.6.1 below);

2. Quarterly Financial Return – you will report project expenditure against the budget profile that forms part of your Grant Agreement (see further detail in section 6.2.1 below)

3. Participant Tracking Return – you will report on the numbers of participants that have benefitted from the project in the reporting period (see further detail in section 6.4.1 below).

The information should be returned by email to [email protected] within the calendar month following the end of the quarterly period.

6.2. Reporting Financial Expenditure

6.2.1. Quarterly Financial Reports (QFRs)The Department’s system of Quarterly Financial Reports (QFRs) is intended to provide the Department with assurance regarding the management of public funding.

The submission of a timely, accurate and complete quarterly financial reports forms a part of your contractual obligations with the Department. Please note that it is a condition of contract to submit a quarterly financial report even if you have not incurred expenditure in that period.

It is always important to ensure that quarterly financial reports are approved by the appropriate personnel or board members in your organisation, and that all supporting documentation is attached and in agreement with the reported expenditure. This will reduce time spent in administration by you and by the Department and will reduce the risk of delays to payments.

The following supporting documentation is required with your QFR: Supporting bank statements for the full period for the designated bank account, if applicable,

and copies of relevant bank statement pages for other accounts from which payments have been made if applicable. Please highlight the relevant payments from other bank accounts on the bank statements

Copy statement for the Designated Project Cost Centre, if applicable, outlining details of all postings to that Cost Centre

Copy of invoices for all non-pay expenses (excluding expenditure covered by the apportionment policy, this will be verified on site during verification visits)

Copy of payslips for all staff working on the project (sensitive information may be redacted), timesheets for those working part of their time on the AMIF project.

Confirmation of pay over of deductions to Revenue Commissioners, pension provider etc. The Gross to Net report (redacted) may be used to confirm pay over to bank statement.

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6.2.2. Applying the Non Profit Principle At the end of each project, the Department is required under the AMIF rules to apply the ‘Non Profit Principle’. This means that when we consider making the final 10% grant payment to your organisation, we must take into account any income generated by your project through, for example, fees charged or sale of products, as well as any contributions from third parties that are not official project partners.

Contributions from third parties could be, for example, donations, private funds and co-funding from non-official partners, which may or may not come from public funds. Receipts generated by the project include such things as fees charged, sales, rentals or other equivalent income during the project lifetime. Projects are required to include any receipts or contributions received in the QFRs.

6.2.3. Final Expenditure DeclarationIn concluding your AMIF grant agreement, you will be required to submit a “Final Expenditure Declaration”, which will be due four weeks after the project end date. This is separate from and in addition to your final QFR. The Final Expenditure Declaration details all eligible expenditure that was not included in the quarterly financial reports to the end of your project. It accounts for the remainder of project expenditure incurred before the project end but paid thereafter, for example, PAYE and PRSI payments to Revenue and Pension payments. The final expenditure declaration template will be sent to you in advance of the end date of your project. Please note that:

All such expenditure must have been paid through your bank account. Other than payments in respect of PAYE and PRSI payments to Revenue and Pension

payments to the pension provider, no other salary costs incurred after the project end date will be eligible

Co-funding must also be spent and reported during the term of the contract. Where the final statement of expenditure is less than the total value of your AMIF grant, you

will be required to waive your entitlement to the outstanding balance and return any unspent monies from your bank account. This process is referred to as “decommital of funds”.

Once we have received your final financial declaration and all outstanding queries are resolved, we will be able to issue the remaining part of your grant. Please ensure that you have working capital funds in place to cover your expenditure until the final expenditure declaration is approved and the final payment released.

6.3. Annual Financial Statements & Reconciliation of Income and Expenditure

Each Grantee must ensure that annual audited financial statements (where available or where the annual turnover of the organisation has exceeded €100,000) are prepared, finalised, approved and submitted to the Department within four months of their respective financial year-end. The financial statements submitted must include detailed separate analysis of AMIF income and expenditure. The grantee shall also comply with the requirements for financial statements outlined in Section 5 of D/PER Circular 13/2014. The Department will review your Annual Financial Statements as part of its verification checks

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Where audited financial statements are unavailable, annual turnover of the organisation has not exceeded €100,000 a copy of the Income, and Expenditure Accounts should be submitted.

6.4. Reporting Operational Information

The AMIF National Programme contains targets for Common Indicators and Programme Specific indicators. The (output) numbers of targeted persons from project interventions funded by the AMIF Programme will be collated by the Department for reporting to the European Commission. Each funded project is therefore required to maintain participant-tracking records and submit participant tracking information to the Department on a quarterly basis.

6.4.1. Quarterly Participant Tracking ReportsThe project must maintain an accurate record of each participant on file. “Participant” refers to persons benefitting directly from your project who can be identified and asked for their characteristics. Each participant should be allocated a unique participant identifier e.g. the 1st participant from project reference AMIF37 could be referenced 001/AMIF37. This is important to reduce the risk of double counting of participants. Where a participant benefits from a project intervention on more than one occasion over the life of the project, it is important that they are tracked using their assigned unique participant identifier. The project may choose to use its own participant identifier from an already existing tracking system.

The participant information gathered should be used to complete the Quarterly Participant Tracking Report for submission to the Department. It is not necessary to report the names of participants. We recognise that, for certain types of intervention, e.g. provision of a drop in service; holding of an intercultural event or information session, it may not always be practical to gather participant data for all participants.

The Department will not directly seek the name of the participant but in making your quarterly reports, you should ensure consistency in your use of the numbering system and ensure that there is a full audit trail back to the participant record for all data reported to the Department.

6.4.2. Quarterly Operational Reports (QORs)The system of Quarterly Operational Reports (QORs) is intended to provide the Department with assurance regarding the progress being made on the project’s objectives. The Department will use these reports to ensure that timely progress is being made with the implementation of the project as set out in the grant agreement, and that the objectives and the key indicators and milestones for the project are being met.

The submission of timely, accurate and complete Quarterly Operational Reports (QORs) is part of your contractual obligations with the Department. Please note that it is a condition of contract to submit a quarterly report even if you have nothing new to report or the project has not commenced.

It is always important to ensure that QOR’s are approved by the appropriate personnel or board members in your organisation, and that all supporting documentation is maintained. This will reduce

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time spent in administration by you and by the Department and will also reduce the risk of delays to payments. Funding may be discontinued if there is insufficient progress in achieving the project objectives, key indicators and milestones.

6.4.3. Final Operational ReportIn concluding your AMIF grant agreement, you will be required to submit a final operational report. This is separate from and in addition to your final Quarterly Operational Report. A template will be provided to you nearer the end of your project.

6.5. Changing Your Project PlanThe project plan represents the overall plan for the full duration of your AMIF project. This document is a key component of your grant agreement and sets outs your objectives, outcomes, outputs and success indicators. Your project plan is broken down into quarterly milestones to facilitate project monitoring. It is important to emphasise that it is not envisaged that significant changes to the Project Plan would take place during the project’s lifetime.

However, if, once the project has commenced, a view is reached in your organisation at a senior level that it is not possible or desirable to implement the project as originally contracted, you may request a change to your Project Plan. This must be done in writing using a template provided by the Department, on which you will need to set out the reasons for the proposed change and explain why you are unable to implement the project as originally contracted. It is important to remember that any changes to your Project Plan must be approved by the Department in advance of being implemented. Changes may result in a reduction to the overall size of the project grant.

6.6. Varying your budget You have limited discretion to vary your own budget.

The project budget was agreed in advance of signing the grant agreement. The budget clearly distinguishes between direct and indirect costs. Indirect costs must not total more than 15% of direct staff costs.

For direct costs only, projects may, at their own discretion, vary a budget line up to a maximum limit of €1000 or 10% of the total for that line, whichever is the greater. There must be no impact on the overall direct costs budget. Any such variation must be reported in the next Project Quarterly Financial Report (a template for these reports will be provided), including a statement of the reason for the adjustment and why it was necessary in order to achieve the agreed project objectives.

Any direct cost budget variation greater than this, and all indirect costs variations may only be done with the written approval of EU Funds Unit, which must be sought according to a prescribed template at specified times in the reporting cycle.

No transfers between direct and indirect costs are permitted. Where variations are indicative of changes at the project level to some of the activities being

carried out and/or services provided, projects are reminded of the strict requirements regarding procurement and publicity.

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6.7. Management VerificationsArticle 27 of the Horizontal Regulation (EU) No 514/2014 provides that administrative controls (i.e. desk–based verifications) and on-the spot (announced and unannounced) verifications of operations should be carried out in respect of each project.

The following bodies may carry out verification checks/audits during the programming period 2014-2020: -

The European Court of Auditors; The AMIF Audit Authority (Internal Audit, Department of Justice and Equality); The Responsible Authority (EU Funds Unit, Department of Justice and Equality);

The grant agreement includes the right for the above bodies and their agents, at all reasonable times, to enter any property owned or occupied by the project to exercise powers of audit over all grant beneficiaries, contractors and sub-contractors who receive European Union funding under the National Programme, and to inspect and take copies of all records relating directly and / or indirectly to the project.

6.8. Desk- Based Verifications Desk-based verifications will be carried out in respect of all quarterly financial and operational reports submitted to the Department. Desk- based verifications comprise a complete review of the supporting documents (such as invoices and proofs of payment). Each project will be expected to submit scanned copies of all documentation supporting the audit trail (i.e. invoices, receipts, payslips, timesheets, details of procurement compliance, etc.)

6.9. On–the–spot verificationsA sample of projects will be selected each year for on-the-spot verification. The purpose of the on-the-spot verifications is to check what is happening on the ground in the project. They are designed to ensure that the delivery of the project complies with the terms and conditions of the grant agreement, and that you are providing accurate information regarding the physical and financial implementation of the project. They are also useful to ensure compliance with the AMIF publicity requirements. On-the-spot verifications may be announced or un-announced.

The frequency of on-the-spot verifications of any given project depends on a range of factors, such as the complexity of the operation, the level of risk involved and the amount of funding given.

6.10. Content of verificationsThe verifications will include in particular (but are not limited to):

Checks that expenditure relates to the eligible period and has been paid; Checks that the expenditure relates to the approved project plan and Budget; Compliance with national and European Union eligibility rules; Adequacy of supporting documents and existence of audit trail; Compliance with EU and national rules on publicity;

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Verification of operational information including the participant data and their categorisation for common indicators, and the attendance records of participants.

6.11. Retention of RecordsAll records relating to your project must be kept until 31/12/2032.

We strongly recommend that you keep separate Project File(s) relating to your AMIF project. This file should include:

A copy of your original application and budget The grant offer letter Pre-contract correspondence A copy of your signed grant agreement Information and publicity materials Any correspondence from/with the EU Funds Unit Any correspondence relating to co-funding for the project Minutes of any Board meetings at which the project was discussed Minutes of meetings of the Project Steering or Governance Group (if separate to the

Board) quarterly returns to the EU Funds Unit Invoices Bank Statements Job Descriptions of each position and the tasks/role assigned to all project staff For staff and contractors assigned duties directly related to the project, there must be a

documented decision (e.g. alteration of contractual duties, signed management agreement, and/or documentation of assigned tasks as per minutes of Board meetings)

Staffing records e.g. Payroll records, employee contracts, secondment arrangements Timesheets (see Appendix 5) for all staff whose costs are charged to the project, either

directly or indirectly Insurance Indemnification Record of travel and subsistence policy and record of staff and participant expenses Any other miscellaneous project documentation

6.12. Evidence of compliance with Procurement RulesAll management verifications (both administrative and on-the spot) shall be documented on the project’s file in the Department and the results will be available to all relevant AMIF Authorities, i.e. the Responsible Authority, Audit Authority and the European Commission.

6.13. AuditThe Internal Audit Unit of the Department of Justice and Equality is the Audit Authority for the AMIF.

A number of projects will be selected each year for audit. Projects selected for audit will be informed in advance of the Audit with a date for the audit and details of the audit scope.

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6.14. IrregularitiesUnder Article 5 of the Horizontal Regulation (EU) No 514/2014, the Department has a responsibility to prevent, detect and correct irregularities and to recover any amounts that were unduly paid. All irregularities will be notified to the European Commission. The Department reserves the right to seek recovery of grant amounts already paid to a project where the Grantee is in default or a material breach of the terms of the Grant Agreement has occurred.

7. Systems and RecordsAll Projects in receipt of public funds must ensure that robust internal systems, processes and procedures are in place that can evidence the accuracy and reliability of their monitoring information and financial returns submitted to the Department.

Reporting - The lead Organisation has the responsibility of reporting to the Department all project financial expenditure, activities, outputs and indicator data for the project being funded.

Governance - The quality of your corporate governance and decision-making is fundamental to your grant agreement compliance. The lead organisation has the responsibility of putting in place the necessary project governance structures to ensure appropriate governance of the project. Further detail on overall corporate governance requirements is provided at section 11 below.

Internal Financial Procedures - Your organisation must have in place an internal financial procedures document specifying the practices and procedures, as well as who has responsibility for them. The Board should ratify the document. The procedures document should cover authorisation of invoices, salary payments, procurement and banking, including electronic banking etc.

Financial Information and Accounts - Your organisation must maintain proper books of account to record the day-to-day transactions of the project. The books and records should record all income received and all payments made; these form the basis of the financial accounts of the project.

Recording Participant Monitoring Data - The project must maintain records of the participants and be in a position to provide requested information to the Department and the European Commission.

Policies and Procedures - Your organisation must have in place all internal policy and procedures documents required to evidence good corporate governance, e.g. Human Resources policy, Travel and subsistence policy, etc.

8. Eligible Expenditure

8.1. Eligible direct staff costsStaff costs, comprising actual salaries, plus social security charges and employer PRSI contribution, and other statutory costs included in the remuneration are eligible if this does not exceed the average rates corresponding to the organisation’s usual policy on remuneration.

Employer Pension costs can be claimed in line with the organisation’s staff policy and included in the individual’s contract of employment subject to a maximum of 10% of the gross salary cost.

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Staff costs must be directly linked to time spent on the project. For the purpose of determining staff costs relating to the implementation of the project, the hourly rate applicable may be calculated by dividing the latest documented annual gross employment costs by 1720 hours (Article 18(7) Regulation no. 514/2014).

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Documentation necessary to support Salary payments for AMIF purposesA signed contract of employment for each funded worker (including part-time workers) should be retained on file. The contract of employment should detail the remuneration of the employee. There should also be a letter of appointment / assignment that includes a job description/tasks explicitly related to the funded project. The appointment / assignment letter must clearly state the start / end date of employment, and the hours of work. This is required both for new staff recruited specifically to work on the AMIF project, and in cases where your organisation is seconding or assigning existing staff members to the AMIF project.

Payroll records - Gross salary of employees P60, P35 details / tax deduction card Bank statements showing payment of salaries Pension costs paid by employer Timesheets (if staff working part time on the AMIF project) (see Appendix 5) Detailed invoices for external training providers. As noted previously, where a project

contracts the services of an external trainer for its in-house training sessions, the invoice needs to identify the different types of costs. The cost of the trainer will be considered as a direct staff cost and must be disclosed separately for AMIF purposes. Teaching materials or travel and subsistence costs etc. must be included on a separate invoice

Evidence of employer’s PRSI payment

8.2. TimesheetsTimesheets must be maintained for those working part-time on AMIF project activity. Timesheets should be weekly, or monthly. The timesheet should show the daily time spent on project activities and non-project activities and provide a brief description of project activities. Timesheets must be signed by the employee, reviewed, and signed off by the relevant manager on a weekly basis. Sample timesheets are included at Appendix 5.

Time sheets must includea) Name of Organisation in receipt of AMIF grant b) Project IDc) Name of Projectd) Employee Namee) Employee Personnel Numberf) Employee PPS numberg) Start and end times h) Brief Description of tasksi) Period coveredj) Signature and date of employeek) Signature and date of line / project managerl) Logos as set out in Section 13.

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8.3. Other Project Costs (including indirect costs)Your AMIF Grant can only be used to cover costs that are eligible according to the Eligibility Rules and the grant agreement signed between your organisation and the Department. All expenditure must be in line with your Project Plan and Budget that form part of your grant agreement.

The following costs are eligible if they satisfy the criteria set out in Appendix 2. This list is provided for Guidance only. Where any discrepancy is identified between it and the Eligibility Rules and/or relevant EU Regulations, the latter shall take precedence.

Travel and subsistence allowances for staff who participate in the activities of the project and whose travel is necessary for the implementation of the project, provided that they are in line with the project's usual practices on travel costs and do not exceed the prevailing schedule of Civil Service rates.

Travel and subsistence may also be paid to project participants who participate in the activities of the project and whose travel is necessary for the implementation of the project. In this case, in addition to the above conditions being met, the following restrictions apply:

o Reimbursements must only be made to participants for actual costs incurredo Payments made to participants for subsistence can only be made based on receipts

for costs incurred by the participantso Your organisation should ensure that these receipts are maintained as part of its

books and recordso The maximum rate allowable for participant subsistence is €20 per day. Your

organisation’s Travel and Subsistence policy should set out the organisation’s applicable rate for participants

o Where participants are claiming travel costs, every effort must be made to use public transport where possible

o Mileage rates to participants are not the norm but if necessary (i.e. no public transport available) then the maximum rates below apply:

Motor travel rates effective from 1st April 2017 Engine capacity up to 12.00cc

Engine capacity up to 1201cc to 1500cc

Engine capacity up to 1501cc and over

16.59 cent per km 17.63 cent per km 18.97 cent per km

Childcare costs for participants only are eligible costs where the childcare provider has been notified to the HSE. The participant must provide official invoices or receipts issued by the childcare provider to the project. These invoices and receipts must also be dated and the dates must correspond with the dates that the participants attended the course/session run by your project

the purchase cost of equipment (new or second-hand) required for the implementation of the project (see further detail under “Capital Expenditure” below)

costs of consumables and supplies necessary to the implementation of the project

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Costs of room rental necessary to the implementation of the project are eligible costs. Where an organisation propose to charge a room hire cost (internal charge) to the AMIF project, there are a number of conditions that must be met:- (i) No charge is allowed where the organisation is already receiving a contribution towards rent costs (see indirect costs below). (ii) Where an internal charge is raised the organisation must be able to show that rooms are hired out in the normal course of activity of the Organisation. (iii) The allowable amount shall be the lesser of the lowest quote received for comparable space (minimum 2 additional quotes required), and the entity's own room rental rate.

Indirect costs (e.g. Office and overhead costs) may be charged to the project in line with your grant agreement and the Eligibility Rules. Where indirect costs are being charged to the project, supporting documentation must be kept on file at project level. Where an apportionment policy is in place this must be clearly documented and indirect costs must be apportioned on a fair and equitable basis

The cost of VAT is eligible only in circumstances where such VAT is not recoverable under national VAT legislation (Article 19 of the Horizontal Regulation (EU) 514/2014)

Invoices, receipts and vouchers in support of all authorised expenditure must be retained by your organisation. All invoices should reference the project and all payments funded through the AMIF should be retained on file and be readily identifiable. All payments must only be made on foot of a valid original invoice containing relevant tax registration numbers (as opposed to pro-forma invoices, statements, etc.) which are directly issued to the grantee.

As a rule, official invoices/receipts are to be - 1) Clearly dated 2) Uniquely numbered 3) Invoices should include the VAT registration no. 4) Amounts need to be clearly visible and in a specified currency 5) VAT is to be quoted separately, where applicable 6) The invoice/receipt should contain information on the item/s procured 7) Signed and dated by the project manager 8) Stamped by Organisation official stamp (if available)

8.4. Capital Expenditure

The purchase cost of equipment is fully eligible for AMIF co-financing if it is essential to the implementation of the project except where the equipment costs over €1,000 and part of the economic life of the equipment falls outside the period of the project. In such cases, only the depreciation costs of the equipment can be reimbursed.

The purchase of second-hand equipment is eligible if it meets the following conditions:a) The seller of the equipment shall provide a declaration stating its origin, and confirming that the equipment has not been purchased with the aid of National or EU grants;b) The price of the equipment shall not exceed its market value and shall be less than the cost of similar new equipment; andc) The equipment shall have the technical characteristics necessary for the project/operation and comply with applicable norms and standards.18


8.4.1. Depreciation ruleHaving regard to the provisions of Department of Finance Circular 02/2004, an asset is defined, for the purposes of these National Eligibility rules, as any tangible item with a useful economic life of more than 1 year and a cost of greater than €1,000 (net of VAT).

For items which cost more than €1,000 (net of VAT), the guidance is as follows:

The depreciation rate of an item of equipment shall be calculated with the straight-line method in relation to the standard duration of its useful economic life. The table below shall serve as a guide:

Category of items Straight line depreciation (Years)Computer and electronic equipment 3Office equipment & machinery 5Furniture Fixtures and Fittings 10

8.5. Ineligible costs

You cannot use your AMIF grant to cover any of the following costs as they are not eligible for a contribution from the AMIF:

Bank interest charged (including mortgage interest) Foreign exchange commissions and exchange losses Costs of litigation and any awards against your organisation Fines and penalties Entertainment, Staff Christmas party, gift vouchers, rewards Childcare costs where corresponding invoices are not provided or where the childcare

provided is not notified to Tusla. Lump sum transfers which are not for specific items of expenditure The purchase of infrastructure, land and real estate Value Added Tax except where it is non-recoverable under national VAT legislation Allowances or salaries disbursed for the benefit of participants (e.g. students, trainees) in AMIF operations Redundancy or back-pay costs paid to staff that are not related to the eligibility period of the operation being co-funded Benefits in kind (e.g. car, health cover) Performance bonus payments

This list is not exhaustive and may be added to by the Department as necessary.

It should be noted that any net revenue generated from the co-funded operations should be deducted from its eligible expenditure in line with Article 17 of the Horizontal Regulation (EU) No. 514/2014. This includes any maternity and welfare benefits paid/reimbursed to the employer.

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9. Public Procurement

9.1. Public Procurement ProceduresAll purchases of goods and services purchased with the aid of your AMIF grant must satisfy EU procurement rules and related national rules. The Grant Agreement includes a declaration by the Grantee to abide by Public Procurement Regulations.

9.2. Public Procurement Key PointsThe following points in relation to public procurement should be noted: -

Public procurement rules apply to all project expenditure Failure to comply will result in expenditure being deemed ineligible and/or financial penalties

being imposed and subsequent recoupment of funds Compliance with public procurement provisions will be examined during management

verifications and all audits of expenditure co-financed by AMIF It is essential that not only are correct procurement procedures followed but that supporting

documentation is retained to verify this Any retrospective creation of documentation will automatically result in the relevant

procurement process being declared null and void, and the expenditure will be recoupable When determining the relevant Public Procurement threshold limits it is important to note that

these apply to the total value of funds paid to a particular supplier in a 12-month period. This requires funded organisations to take into account any contracts entered into with suppliers during the previous 12 months

The Grantee is responsible for compliance with the public procurement procedures and must ensure rules on procurement are strictly adhered to. Whenever purchases are made, contracts awarded or external suppliers are involved in a project, public tendering rules must be observed, including both National and EU Public Procurement thresholds. These rules are intended to ensure transparent and fair competition and to achieve value for money. Value for money should be the key consideration in purchasing goods and services – obtaining the most advantageous price available consistent with quality and fitness for purpose. All goods and services purchased with AMIF funding must be procured on the basis of the public procurement guidelines available at http://www.etenders.gov.ie. A brief synopsis is provided in the table below but it is imperative that you familiarise yourself with the full requirements of the public procurement guidelines.

9.3. Synopsis of procurement thresholds The following procurement thresholds and requirements should be noted.For purchases under €5,000

Obtain 1 or more verbal quotes from competitive suppliers Select lowest price/ most suitableMaintain written record of quotes sought.

For purchases between €5,000 and €25, 000A minimum of 3 written quotations by fax or e-mail sought from competent suppliers who ordinarily supply the relevant service. Records to be maintained.

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For purchases over €25,000 to EU thresholdFull tender action. Records to be maintained.

For purchases above €135,000EU Journal.

9.4. Key Steps in TenderingKey steps to be followed when undertaking procurement exercise:

Start on time Decide on the specification of items or services you require Follow the public procurement guidelines at www.etenders.gov.ie The Selection and award criteria, including the weighting of each, should be clearly outlined

in the tender specification and cannot be changed after the tender has been issued The same tender document is to be presented to all potential tenderers. If a potential tenderer

seeks clarification from the Grantee, the Grantee must ensure that the information in the answer is circulated to all potential tenderers

Select a panel to assess the tenders Open tenders at the same time A record must be maintained and available for audit Any conflict of interest or potential conflict of interest at any stage of the process must be

fully recorded, and managed Select tenderers according to the selection criteria and award the contract

10. Recruitment and employmentThe recruitment and employment procedures set out below reflect the HR standards that are required in publicly funded employment.

10.1. Responsibility of the contract-holderYour organisation and your project partners are the responsible employers of staff working in your organisations and funded by AMIF. You are therefore responsible for determining the following:

Contract of employment Terms and conditions of employment Duration of contract Salary scale and remuneration policy HR policies Holidays, opening hours and other local arrangements Grievance processes Retaining an employment file for each individual.

10.2. Contract of employmentYour Organisation should ensure there is a signed contract of employment for each employee (where a contract is required). This contract of employment will need to stipulate that no employment contract exists between the employee and the Department of Justice and Equality or any of its agents.

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10.3. Transparent and fair recruitment practicesThe Department of Justice and Equality and the European Commission require that recruitment practices are fair and transparent. AMIF allows employees to be seconded to the project (See Section 10.4) However, for any new staff externally recruited, the posts must be advertised and filled through a competitive process. It is the responsibility of the project to decide how best and where to advertise e.g. national or local press or radio; local employment services; online networks (e.g. Activelink), etc. Under the Employment Equality Acts 1998 – 2015, a positive action statement is allowed to be included in job advertisements in order to ensure full equality in practice. The suggested wording is “we particularly welcome applications from….”, for example “we particularly welcome applications from lone parents, Travellers and people with disabilities.” Any advertisement shall include logos as set out in Section 13.

10.4. Employment documents to retain on fileThe following checklist summarises the employment documents that you must keep on file for each employee in an AMIF supported post.

A signed contract of employment for each funded worker Job description for each AMIF supported post Where permanent staff members are assigned directly to the project: a documented decision

e.g. secondment letter of contractual duties, minutes of board meetings Evidence of the transparency of recruitment procedures: the advertisement and where it was

placed, which candidates were shortlisted for interview, the membership of interview boards and results of the interview process.

11. Corporate Governance

11.1. Procedures for boards of management

All the procedures and systems required in managing public funds as set out in this manual must be applied, monitored and reviewed by the board of each contract-holder’s company. The quality of your corporate governance and decision-making is, therefore, fundamental to your contract compliance.

Some main points are set out below to highlight the compliance requirements of company boards in Irish company law and good practice in corporate governance.

You are also encouraged to use resources such as http://www.governancecode.ie that provides a Code of Practice for Good Governance of Community, Voluntary and Charitable Organisations in Ireland.

11.2. Governing documentsEach organisation in receipt of AMIF project funding has been incorporated as a company and operates under the rules and regulations of their memorandum & articles of association, as well as the Companies Act 2014. The memorandum sets out the aims of the company, its powers to carry out these aims, a statement that the liability of members is limited and the names and addresses of the

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first members. The articles set out the rules on how the company is run, including items such as the election of directors, rotation of directors, roles of officers, keeping accounts, meetings, quorums, etc. These are essential documents to the operation of a company and essential reading for managers and directors. It is advisable to keep a copy of the memorandum and articles to hand during board meetings. If your organisation has charitable status, it is also bound by the requirements of charity law and subject to regulation by the Charities Regulator. For detailed guidance on the regulatory requirements for charitable organisations, visit the website of the Charities Regulator at www.charitiesregulatoryauthority.ie.

11.3. DirectorsIt is important that each company director is aware of Irish company law requirements and ensures that they are up-to-date in complying with them. Failure to comply with company secretarial obligations can result in prosecution and fines for both the company and the directors personally, strike off the company from the Companies Register, and disqualification of the director from acting as a director in other companies. For detailed guidance on the responsibilities of directors, visit the website of the Director of Corporate Enforcement at www.odce.ie.

11.4. Company secretaryThe directors of every limited company must appoint a company secretary, who can be one of theDirectors or a member of staff. The company secretary’s role is to ensure that the company abides by the company rules as set out in the articles of association, including the requirements of the Companies Registration Office. It is important that the company secretary is very familiar with the relevant obligations and with the company’s own articles of association. Further guidance on the company secretary’s role is available on www.odce.ie.

11.5. Policies & proceduresThe board of directors of each company is ultimately responsible for safeguarding the assets of their company. The board of directors should ensure that all significant decisions that affect the company are discussed and approved at board level and documented in the minutes of the meeting. The board of directors must document and approve the policies and procedures, for example, the internal financial procedure document outlined in section 7. The company’s financial policies and procedures must be adopted by the directors and staff of the company to ensure that any public financial resources allocated to the programmes operated by the company are being used effectively and prudently in accordance with the public accountability requirements. In particular, the documented policies and procedures must ensure that value for money is always sought.

11.6. Reporting to the board, directors and minutesIn order to discharge their statutory and contractual obligations, it should be a normal part of yourBoard’s business to consider, decide on and formally record the following (including but not exhaustive):

Consideration of regular management accounts

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Key financial decisions including changes to staff remuneration, changes to budget, authorisation of new bank accounts, cheque book and electronic signatories, significant purchasing decisions

Operating policies e.g. apportionment policy where multiple programmes /funding contracts are in place, reserves policies and financial procedures

Actions taken to meet conditions of grant agreement, audit findings (from your own auditor, EU Funds Unit, Audit Authority or other inspectors)

Each contract-holder must keep minutes of all board and sub-committee meetings. The minutes must document all financial decisions; they should be clear, concise, impartial and free from ambiguity. The minutes must clearly list the names of directors present and other advisors or observers in attendance.The minutes should be signed and dated by the chairperson following their review and acceptance. The minutes should be filed in logical order and any documents discussed at the meeting (e.g. management accounts) should be filed along with the minutes.

11.7. Disclosure of interestsEach contract- holder must have documented procedures that enable him or her to identify situations where there may be possible conflicts of interest with any director, the company secretary or a key staff member. If a conflict of interest arises the company must ensure the nature of this interest is formally disclosed and the conflict must be addressed and resolved, and is not allowed to persist in a manner that would have adverse effects or perceived adverse effects for the company.

Aside from the company law obligations, it is in any event recommended as best practice that where a conflict of interest arises in a matter being discussed, that the particular individual should formally declare the nature of their interest and absent him/herself from the discussion and decision on the matter, and the minutes must record that this was carried out.

11.8. Documents to retain on file Agendas of meetings Reports and papers circulated with the agenda and those tabled at meetings Minutes of the meeting, signed by the chairperson Your standing orders Formal correspondence from board members e.g. letters of resignation (forms B10 should be

retained with your CRO file) It is also useful to keep a set of your Memorandum and Articles of Association with your

meeting file

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12. Statutory and other compliance

12.1. Data protectionCompanies controlling or processing data on individuals must register their company with the Data Protection Commission as data processors or data controllers or both, depending on what they do with the information. Data protection compliance is an essential legal requirement for all companies. It is best to put data protection procedures in place before problems occur to avoid legal liability, negative publicity and cost of regulatory enforcement. At the very least the company must have a policy in place.

Information may only be retained for as long as the purpose for which it was collected remains. If that purpose ceases, the personal data should be deleted or made anonymous to remove any identifying characteristics if it is desired to use the information for another purpose such as research etc.

The Data Protection Commission has produced helpful information to assist organisations in meeting their obligations. Please visit their website: http://www.dataprotection.ie for further information.

12.2. Freedom of informationAs a public body, the Department of Justice and Equality is bound by the Freedom of Information (FOI) Act 2014. The Act imposes various duties on the Department and gives certain rights to individuals to access the records of the Department and reasons for decisions made by the Department. The Department will hold records about your company and these will be subject to FOI requests. As a matter of courtesy, the Department will endeavour to inform you if records pertaining to your company are being released. If, at the time of providing information to the Department, your company considers certain information to be commercially sensitive, confidential or of a personal nature and therefore exempt from disclosure under FOI, please identify the relevant information at the time of its provision to the Department and specify the reasons for its sensitivity.

12.3. Accounting for state benefitsThe employer must claim sick/maternity benefit in respect of employees in AMIF supported posts where applicable. If the employer decides to pay an individual their full salary while on sick/maternity leave, benefit must be payable to the company and set off against any AMIF grant amount. This must be clearly indicated in the quarterly financial return. The Department is obliged to recoup any amounts that have not been duly set off.

12.4. IndemnificationContract holders must indemnify the Department of Justice and Equality throughout the life of their grant agreement contract. We recommend that you update your insurance records with a reminder to ensure that the indemnification is continued when you renew your policy or change insurers. Please refer to section 9 of your grant agreement which refers to Insurance and Indemnification. Indemnity is protection from loss and damage claims filed by another person. By indemnifying the Department 25

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of Justice and Equality and the European Commission, the insurance policy protects these bodies from and against all actions, proceedings and costs, claims, demands and liabilities arising directly or indirectly, from any action or omission of the Grantee, its employees, servants or agents in connection with the project. Should you have any queries regarding indemnity please contact your insurance company.

12.5. Connected partiesThe Department may require sight of financial statements and governing documents of connected companies/companies under common control. This will help us assess viability and capacity of a contract holder.

13. Publicity and Information

At the outset, it should be stressed that a failure to acknowledge and publicise the Asylum, Migration and Integration Fund contribution is a breach of your grant agreement conditions and can lead to project expenditure being ineligible and the recoupment of all or part of your grant. The management verifications carried out by the Responsible Authority and the Audit Authority will include checks to ensure compliance with the publicity requirements.

It should also be noted that for the projects funded under AMIF 2014-2020 both the AMIF logo and Department’s logo must be used on all advertisements (including staff recruitment advertisements), information and communication/ publicity material.

This section sets out the information and publicity measures that must be met by organisations in receipt of AMIF funding.

13.1. Means of promoting role of AMIF

The provision of information about and promotion of the role of the Asylum, Migration and Integration Fund (AMIF) should be achieved through the following media:

Printed material such as publications, newsletters, brochures and pamphlets that must contain a clear indication on the title page of the European Union’s participation i.e. the AMIF logo.

Posters displayed on the premises of the Grantee and any other premises on which project activities are being carried out, e.g. training centres, colleges, universities, learner centres, and any premises of a firm or company benefitting from support of the AMIF. Posters should indicate the European Union’s contribution and the Fund concerned i.e. AMIF.

Websites concerning an AMIF funded project should include the AMIF logo and the Department logo. They should also mention the Fund’s contribution.

Information events such as conferences, seminars and exhibitions on AMIF funded projects should include the AMIF logo and the Department logo and should clearly indicate the European Union’s contribution. The AMIF logo and the Department logo should also be used on documentation and the EU flag should be displayed in meeting rooms.

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13.2. Communication and Publicity –responsibility of Beneficiaries

Beneficiaries for individual operations will be responsible for carrying out information and publicity measures relevant to the operations to the public.

In promoting their individual priorities/themes/operations for which they are responsible, the Beneficiaries will use the various information and publicity channels at their disposal i.e. websites, launches, sectoral publications, business/ community groups, advertisements, information leaflets and seminars and conferences.

As part of their annual progress reports the Beneficiaries will report on planned and completed information actions relating to their priorities/themes/operations. The information and publicity actions will be proportionate to the level of funding involved.

The AMIF logo and the Department logo should be displayed on all publicity material, publications and events held in association with the project.

The Grantee shall inform the Department of Justice and Equality of any publicity events regarding AMIF funded Operations

The Grantee shall ensure project participants are aware of the AMIF support. The Grantee shall ensure that documents relating to the implementation of the project

which are used for the public or participants include the AMIF Logos and a statement acknowledging the AMIF support

The Grantee must place at least one poster with information about the project “at a location readily visible to the public” at each location where the project is being implemented,

The Grantee shall maintain an Information and Communication file for the AMIF 2014-2020, which should include, at a minimum, notices sent from the Responsible Authority that relates to Information and Communication, copies of forms and publicity materials referencing the AMIF support and photographs from events that reference the support.

13.3. Where to use the AMIF logo

It is a requirement of Regulation 514/2014 (Article 53) that all participants and beneficiaries of the AMIF Operational Programme have been notified of the EU/AMIF support for the programme.

Article 1 of Regulation 1049/2014 specifically sets out that all information and publicity measures aimed at beneficiaries, potential beneficiaries and the public shall include:

a) the emblem of the European Union, in accordance with the graphic standards set out in the Annex to the regulation, and a reference to the European Union;

b) a reference to the Fund supporting the project as indicated in the Annex to the regulation;c) A statement chosen by the responsible authority, highlighting the added value of the

contribution from the European Union.

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For small promotional items, points (a) and (c) shall not apply.

The following text should be included where appropriate under (c) above “This project is co-financed by the European Commission under the Asylum, Migration and Integration Fund 2014-2020 and is supported by the Department of Justice and Equality.”

The Department of Justice and Equality and the AMIF logos must feature on articles/matters produced in relation to AMIF projects or schemes, including-

Posters Websites Publicity Signage/Billboards/ Plaques Attendance records Certificates Application Forms Offer letters, correspondence with participants/ beneficiaries Brochures/Literature, Annual Reports, Advertisements & Supplements Press release/ Launches/ Awards Conference Material, Display/Exhibition stands CD-ROMs/DVDs /videos Project worker timesheets

Copies of all of these articles/items should be retained to demonstrate compliance with the Regulations and prove that the participants or beneficiaries were aware of the AMIF’s support for the operation or programme.

13.4. PostersBeneficiaries must display posters on the premises of projects/ operations “at a location readily visible to the public, such as the entrance to a building”. The AMIF Responsible Authority recommends that posters should be displayed in reception areas, in all training centres, classrooms, offices, common rooms and learner rooms that trainees or beneficiaries can access or assemble. Posters should also be displayed in firms or companies that engage employees supported by the AMIF Fund. The electronic display of the Poster or the Logo on TV screens, plasma etc. is deemed not to be sufficient of itself - the paper poster is required to be displayed.

The posters must contain the following information:

The Union emblem (i.e. yellow stars with blue background) in accordance with the technical characteristics in the Implementing Regulation 1049/2014 Annex, together with a reference to the European Union (which must be spelled out in full); and a reference to the supporting Fund (i.e. Asylum Migration and Integration Fund). The required size for the posters is stipulated as minimum size A3.

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13.5. WebsitesWhere a website is operated by an AMIF funded project, the following information must be provided:

A short description of the project, including its aims and results. The description should highlight the financial support of the European Union

The Union emblem, the reference to the European Union and the AMIF must be displayed in the required colours [Annex of Implementing Regulation 1049/2014]

The logos must be visible, when landing on the website, inside the viewing area of a digital device, without requiring a user to scroll down the page. This applies to a website dedicated to one or more projects/operations where the logos and references must be on the home page

The AMIF logo must be the same height and width as the largest logo on the website.

In relation to large organisations or bodies that have an AMIF funded project as one of their many activities, it is sufficient that the specific page relating to the AMIF project has the required references and logos.

13.6. Describing the AMIF Funds

In press releases, speeches, publications, annual reports etc., a description of the Asylum, Migration and Integration Fund should be used wherever possible. This can take the form of a statement to the effect that “This project is co-financed by the European Commission under the Asylum, Migration and Integration Fund 2014-2020 and is supported by the Department of Justice and Equality.”

13.7. How to use the European Union’s AMIF logo/ structure of logo?

The logo has 12 stars. The blue (Panatone Reflex Blue) and yellow (Panatone Yellow) should be used whenever possible with the chosen Typeface (see Annex of Implementing Regulation 1049/2014 for the list of acceptable Fonts) for the words:European Union Asylum, Migration and Integration Fund.

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EU emblem /flag with the words “European Union” in larger type and with the fund title “Asylum, Migration and Integration Fund”. The words “European Union” and “Asylum Migration and Integration Fund” must be used in full and not abbreviated.

13.8. Using the AMIF logo with the other logos (size)

For projects/ schemes, which are AMIF co-financed, the AMIF logo must feature on any publicity and information material that is used. SIZE - The AMIF logo must be the same size as that of any other logo(s) featured. To ensure legibility, the minimum logo size should be 58mm x 19mm.

Sufficient “breathing space” between logos should be allowed to enhance the visual appearance of publications and signage.

If used horizontally, the EU emblem should be placed on the left, followed by other logos, as appropriate.If used vertically, the EU emblem should be placed on the top, followed by other logos, as appropriate.

14.

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Appendix 1 – List of the relevant European RegulationsBelow is the list of EU Regulations relevant to the Asylum, Migration and Integration Fund.

1. REGULATION (EU) NO 514/2014 of the European Parliament and of the Council of 16 April 2014 laying down general provisions on the Asylum, Migration and Integration Fund and on the instrument for financial support for police cooperation, preventing and combating crime, and crises management;

2. REGULATION (EU) NO 516/2014 of the European Parliament and of the Council of 16 April 2014 establishing the Asylum, Migration and Integration Fund; and

3. COMMISSION DELEGATED REGULATION (EU) NO 1042/2014 of 25 July 2014 supplementing Regulation (EU) No 514/2014 with regard to the designation and management and control responsibilities of Responsible Authorities and with regard to status and obligations of Audit Authorities; and

4. COMMISSION DELEGATED REGULATION (EU) NO 1048/2014 laying down information and publicity measures for the public and information measures for beneficiaries pursuant to Regulation (EU) No 514/2014 of the European Parliament and of the Council laying down general provisions on the Asylum, Migration and Integration Fund and on the instrument of financial support for police cooperation, preventing and combating crime, and crises management

5. COMMISSION IMPLEMENTING REGULATION (EU) No 1049/2014 of 30 July 2014 on technical characteristics of information and publicity measures pursuant to Regulation (EU) No 514/2014 of the European Parliament and of the Council laying down general provisions on the Asylum, Migration and Integration Fund and on the instrument for financial support for police cooperation, prevention and combating crime and crisis management

6. COMMISSION IMPLEMENTING REGULATION (EU) 2015/840 of 29 May 2015 on controls carried out by Responsible Authorities pursuant to Regulation (EU) No 514/2014 of the European Parliament and of the Council laying down general provisions on the Asylum, Migration and Integration Fund and on the instrument for financial support for police cooperation, preventing and combating crime, and crisis management

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Appendix 2 – Eligibility Rules for AMIF

Asylum, Migration and Integration Fund2014 - 2020

Rules on Eligibility of Expenditure

Ireland

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Table of Contents

Section 1. Introduction.................................................................................................38

Section 2. General Principles and Guidance................................................................38

Section 3. Eligible Direct Costs..............................................................................39

Section 4. Indirect Costs.........................................................................................41

Section 5. Ineligible Costs.......................................................................................42

Section 6. Income and non-profit principle.............................................................42

Section 7. Specific expenses in relation to third-country nationals........................43

Section 8. General...................................................................................................43

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Section 1. Introduction

The following rules of eligibility are supplementary and pursuant to Regulation (EU) No 514/2014 (Horizontal Regulation) and Regulation (EU) No 516/2014 (AMIF Regulation) of the European Parliament and of the Council on 16 April 2014.

In the event of a query in relation to the interpretation and operation of these rules the decision of the Responsible Authority (RA) shall apply.

Section 2. General Principles and Guidance

2.1 Eligibility of Participants, Eligibility of Costs and Grant Agreement

2.1.1 The following are eligible to participate in the Asylum, Migration, and Integration Fund (AMIF): Non-governmental organisations, Public, Private and Voluntary Bodies.

Applicants must be legally constituted at the point of signing a grant agreement and must be able to enter into a legally binding grant agreement.

2.1.2 In accordance with the provision of the regulations expenditure must be:

(a) within the scope of the Fund and within its objectives, as described in Articles 1 and 3 of the Asylum, Migration and Integration Fund Regulation (EU) No 516/2014;

(b) needed to carry out the activities covered by the project, forming part of the National Programmes, as approved by the Commission;

(c) reasonable and comply with the principles of sound financial management, in particular, value for money and cost effectiveness;

(d) incurred in accordance with the specific provisions in the grant agreement.

2.1.3 In accordance with Article 10(2) of Commission Delegated Regulation (EU) No.1042/2014 the Grant Agreement is the document signed by the Responsible Authority and the beneficiary which lays down the rights and obligations of both parties.

2.1.4 The grant agreement shall be signed before any of the project activities charged to the national programme begin (unless a justified reason is presented to the Project Selection Committee/ Responsible Authority).

2.2 Eligible Expenditure, audit trail and supporting documents

2.2.1 Expenditure may be considered eligible for support from the Fund from the date the Grant Agreement is signed (only if it is incurred no earlier than 1 January 2014 and not after the 31st December 2022). The co-financed actions must not have been completed before the starting date for the eligibility.

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2.2.2 As a general rule, expenditure shall be justified by official invoices. In cases where official invoices are needed but cannot be obtained, expenditure shall be supported by accounting documents or supporting documents of equivalent evidential value.

2.2.3 Expenditure must be identifiable and verifiable and foreseen in the Project Forward Budget.

2.2.4 Retention of documents is required in accordance with Art. 9 of Regulation (EU) 840/2015.

2.2.5 Beneficiaries must maintain either a separate project accounting system or an adequate accounting code for all transactions relating to the project.

2.2.6 An itemised list must be maintained of all financial transactions relating to the project.

Note: The RA reserves the right to reject payments even though eligible, if the supporting documentation required is not presented together with the claim for payment.

Section 3. Eligible Direct Costs

3.1.1 The eligible direct costs for the project are those costs which, with due regard for the general conditions of eligibility set out in Section 1 above, are identifiable as specific costs directly linked to performance of the project and the link is verifiable.

3.1.2 Costs must be reasonable and comply with the principles of sound financial management: in particular value for money and cost-effectiveness (e.g. staff costs related to project management and implementation must be proportionate to project size, etc).

3.2 Salaries, Wages, Travel and Subsistence CostsIf an individual is allocated wholly and exclusively to a project/operationeither by way of documented secondment, assignment, employment contractor equivalent, in these circumstances, timesheets are not required, but the relevant secondment decision, letter or contract of employment must be available.

Where a person is not exclusively allocated to the project, costs (including employer’s PRSI and pension) incurred in implementingprojects/operations are eligible if based on real costs i.e. amounts paid toemployee/revenue/pension and not notional costs. The time spent by the person on the project shall be recorded in timesheets.

3.3 Staff costs comprise of salaries and social security contributions and other statutory costs, provided that this does not exceed the average rates as regards the final beneficiary’s usual policy on remuneration. Where applicable, this figure may include all the usual contributions paid by the employer but it must exclude any bonuses, incentive payments or profit-sharing schemes. Levies, taxes or charges (in particular, direct taxes and social security contributions on wages) arising from projects co-financed by the Fund amount to eligible costs only where they are actually borne by the final beneficiary of the grant.

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3.4 Travel and subsistence costs are eligible as direct costs for staff or other persons who participate in the activities of the AMIF project on the basis of the actual costs incurred and whose travel is necessary for the implementation of the project.

3.5 Travel and subsistence costs of project staff members must relate to AMIF projects/operations only and beneficiaries must have appropriate documentation to support the costs. The travel and subsistence rates must be appropriate and justifiable (e.g. no more than applicable civil and/or public service rates and rules for public beneficiaries). Claims for mileage should clearly document the details of the journeys being undertaken. Hotel and meal costs may be claimed in lieu of the per diem subsistence rate if evidenced by receipted invoices. However, the total cost should not exceed the equivalent civil/public service subsistence rate.

3.6 Equipment (Fixed assets) Costs

3.6.1 Costs pertaining to the acquisition of equipment (fixed assets) are only eligible if they are essential to the implementation of the project. Equipment shall have the technical properties needed for the project and comply with applicable norms and standards.

3.6.2 The choice between leasing, rental or purchase must always be based on the least expensive option. However, if leasing or renting is not possible because of the short duration of the project or the rapid depreciation in value, purchase is accepted. In such cases the beneficiary has to justify and document the rationale for choosing the relevant option.

3.6.3 Where equipment is purchased during the lifetime of the project, the budget must specify if the full costs or only the portion of equipment depreciation, corresponding to the duration of use for the project and the rate of actual use for the project, is included. The latter shall be calculated in compliance with section 3.6.5 below.

3.6.4 Equipment that was purchased before the lifetime of the project, but which is used for the purpose of the project, is eligible on the basis of depreciation.

3.6.5 The depreciation rate of an item of property or equipment shall be calculated with the straight-line method, in relation to the standard duration of its useful life. The depreciation method shall reflect the pattern in which the asset’s economic benefits or service potential is consumed by the entity. This means that only the portion of equipment depreciated according to the duration of use for the project and the rate of actual use for the project is eligible. For items which cost more than €1,000 (net of VAT), the guidance is as follows:

Category of items Straight line depreciation YearsComputer and electronic equipment 3Office equipment & machinery 5Furniture, Fixtures and Fittings 10

Note: Costs are ineligible if the equipment was originally purchased through a Community grant.

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3.7 Consumables

3.7.1 The costs of consumables and supplies are eligible, provided that they are identifiable and directly assigned to the project to provide assistance to persons belonging to the target group, including food, clothing and medical assistance.

3.8 Financial and other Charges

3.8.1 Financial charges may be eligible if they are directly linked to the project and necessary for its preparation and implementation and may include the following:-

(a) bank charges for opening and administering a bank account(s)(b) legal consultancy fees, technical and financial experts, accountancy and audit costs(c) administration of the Common Monitoring Evaluation Framework

3.8.2 The documentation requested for the verification of expert fees should include the following related to procurement/recruitment process:-

a) Contracts/Letters of Offer and Letters of Acceptance;b) Timesheets carried out during the respective timeframe if an hourly rate is being claimed;c) Invoices and receipts or payslips;d) Proof of transparency in the selection of the company/individual (eg. Newspaper adverts, quotations, tenders depending on the thresholds);e) Proof of payment to the expert/external company.

Section 4. Indirect Costs

4.1 The eligible indirect costs are those costs which, with due regard for the conditions of eligibility, are not identifiable as specific costs directly linked to performance of the project, for example CEO/CFO review of project performance, administration costs and apportionment of company overheads.

4.2 Indirect costs shall be allowed up to 15% of eligible direct staff costs. There remains an onus on the project to ensure that the amount claimed can be traced to real and verifiable costs (see example below)

Note: Costs, such as office supplies and stationary, office electricity supply, telephone, computer software, etc. are to be considered as indirect costs when they are provided to the team implementing the project.

ExampleThe example below sets out how an apportionment policy can support a claim where an AMIF project is a small portion of the work the organisation carries out. This may be used where a contribution is being claimed towards the cost of the Organisation’s administration and overhead expenditure.

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Organisation XY’s integration Project

Annual Administration and overheads = €100,000The agreed Apportionment policy is based on the number of staff.4 of 14 workers work on the AMIF project = 28.57%Maximum amount chargeable to AMIF for Administration & Overhead = €28,570

AMIF Grant funding = €100,000Direct salaries = €80,000Project has indicated they are taking a contribution towards Admin and overheads of 15% of Direct salaries = €12,000 = max. budget amount

Real costs = €28,570 Maximum budget, €12,000

The amount that will be allowed is the lower of real cost or amount budgeted, = €12,000

From a verification point of view, the EU Funds Unit will require:

(i) a schedule outlining the costs incurred for administration and overheads making up the €100k(ii) an apportionment policy (this policy and any changes shall be agreed / accepted in advance)(iii) A sample of invoices from within this €100k will be selected for spot check.

Section 5. Ineligible Costs

5.1 Article 19 of Regulation (EU) No 514/2014 provides the following costs shall not be eligible for a contribution from the Union Budget under the Specific Regulations:

a) Interest on debtb) the purchase of land not built uponc) the purchase of land built upon, where the land is necessary for the implementation of the project,

in an amount exceeding 10% of the total eligible expenditure for the project concerned;d) value added tax (VAT), except where it is non-recoverable under national VAT law.

Section 6. Income and non-profit principle

6.1 As per article 17(6) of the Horizontal Regulation (EU) No 514/2014, net revenue directly generated by a project during its implementation which has not been taken into account at the time of approval of the project shall be deducted from the eligible expenditure of the project at the latest in the final payment request submitted by the beneficiary.

6.2 All sources of income for the project must be recorded in the final beneficiary’s accounts or tax documents, and must be identifiable and controllable.

6.3 Project income shall come from all financial contributions granted to the project by the Fund, from public or private sources, including the final beneficiary’s own contribution, and from any

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receipts generated by the project. "Receipts" for the purpose of this rule covers revenue received by a project during the eligibility period as described in point 5.1 above, from sales, rentals, services, enrolment/fees or other equivalent income.

6.4 The Community contribution resulting from the application of the principle of non-profit, as referred to under Article 17(6) of the Horizontal Regulation (EU) No 514/2014, will be the "total eligible cost" minus the "contribution from third parties" and "receipts generated by the project".

6.5 Costs reported for EU support must be actual costs borne by the final beneficiary and exclude any profit margin. Particular attention must be paid to the following:

- staff rates based on commercial rates;- social welfare rebates- rebates/discounts obtained on subcontracting costs not deducted from the costs reported for

EU support;- subsistence allowances reported to the EU not actually reimbursed to employees;

Section 7. Specific expenses in relation to third-country nationals

7.1 For the purpose of assistance, purchases made by the final beneficiary for the target groups and reimbursements by the final beneficiary of costs incurred by the target groups are eligible under the following specific conditions:

(a) the final beneficiary shall keep the necessary information and evidence that the persons receiving this assistance correspond to the third country nationals participating in the project;

(b) the final beneficiary must keep evidence for the support provided (such as invoices and receipts) that the persons have received this support.

Section 8. General

8.1 All expenditure must be supported by appropriate documents to ensure an adequate and proper audit trail.

8.2 All EU publicity and information requirements, including the use of logos etc., shall be in accordance with Commission Delegated Regulation (EU) No 1048/2014 and Commission Implementing Regulation (EU) No 1049/2014.

8.3 All applicable public procurement legislation, including enactments transposing EU Directives, and all associated national procurement guidelines and circulars must be stringently adhered to.

EU Funds UnitDepartment of Justice and Equality

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3 rd April, 2017

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Appendix 3 – Common Output Indicators

A list of common indicators for the measurement of the specific objectives is set out at Annex IV to

Regulation (EU) No 516/2014 of the European Parliament and of the Council of 16 April 2014

establishing the Asylum, Migration and Integration Fund (OJ L 150 of 20 May 2014). An extract of

this information is set out hereunder.

Information on all participants in activities funded by the AMIF must be maintained and reported to

the European Commission. It is the responsibility of the lead organisation to gather this information

on participants and submit it to the Department of Justice and Equality in the format and frequency

determined by the Department.

The Department has set out in Ireland’s National Programme AMIF target values for the common

indicators and programme specific indicators to be achieved with the funding being provided over the

course of the National Programme - 2014 – 2020. (See below).

List of common indicators and programme specific indicators for the measurement of the specific

objectives

xx

Specific objective 1 - Asylum

Indicator Unit of

measure

Baseline value Target value Source of data

C1 - Number of target group persons

provided with assistance through projects

in the field of reception and asylum

systems supported under this Fund

Number of target persons benefitting from

information and assistance throughout the

asylum procedures.

Number of target group persons benefiting

from legal assistance and representation

and

Number 0.00 8,000.00 Project reporting

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C3.1 - Number of persons trained in

asylum- related topics with the assistance

of the Fund

Number 0.00 75.00 Project reporting

C3.2 - That number as a percentage of the

total number of staff trained in those

topics

% 0.00 40.00 Project reporting

Specific objective 2 - Integration/legal migration

Indicator Unit of Baseline value Target value Source of data

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C2 - Number of target group persons

assisted by this Fund through integration

measures in the framework of national,

local and regional strategies

Number of target group persons assisted

through measures focusing on education

and training, including language training

and preparatory actions to facilitate access

to the labour market.

Number of target group persons supported

through provision of advice and assistance

in the area of housing


through the provision of health and

psychological care


through measures related to democratic

participation.

Number 0.00 20,000.00 Project reporting

C3 - Number of local, regional and

national policy

frameworks/measures/tools in place for

the integration of third country nationals

and involving civil society, migrant

communities as well as all other relevant

stakeholders, as a result of the measures

supported under this Fund

Number 0.00 5.00 Project reporting

Your approved project plan which forms part of your AMIF Grant Agreement contains planned

participant numbers. Your quarterly progress reports to the EU Funds Unit will track progress against

these planned numbers. This data will be aggregated by the EU Funds Unit to enable the necessary

report to be made to the European Commission against Ireland’s National Programme targets. In

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addition to the participant numbers, you are also required to report participant data and type of

intervention provided on a quarterly basis according to a template provided.

Appendix 4 – Bank details form

Bank Account Details

Please complete with your organisations details and bank details

Bank Name

Bank Address

Account Name

Account Number

Bank Sort Code

IBAN

BIC

Organisation Name

Organisation Address

Tax ID or VAT Registration

Number

Email address for remittance

Company contact name

Company contact phone

I confirm that I have verified the bank details provided above as being correct.

Signed (CFO):

Date:44


Signed (CEO):

Date:

45

Appendix 5 – Sample Time Sheet

Name: Job

Title:

Personn

el No.

Project

Title:

Period: Line

Manager

Date Start Time Lunch Out

Lunch Return

End Time

AMIF Project Hours

Non AMIF Project Hours

Full Activity Description e.g. attended AMIF Grants Briefing Day

Monday

Tuesday

Wednes

day

Thursda

y


Friday

TOTAL HOURS

0.0

0

0.0

0

0.0

0

Percentage of hours worked on

AMIF Project

0

%

Completed by: Authorised by Line Manager:

Date Signed by staff member Date Signed by staff member

Print off and sign Print off and sign

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