EVIDENCE REQUIRED - The Scottish Government

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ARTICLE 125 VERIFICATION CHECKS – EVIDENCE REQUIRED .... Once support Commences Evidence of any activity undertaken wi
EUROPEAN STRUCTURAL AND INVESTMENT FUNDS 2014-2020 PROGRAMMES

ARTICLE 125 VERIFICATION CHECKS – EVIDENCE REQUIRED (Achievements and Expenditure)

Date xx March 2017

Change Final Version

Version 1

Author Lynda Smith, Eilidh Steele, Kenneth Robertson

Contents Achievements................................................................................................................................................................................................................................... 3 ESF - Employability Pipeline ......................................................................................................................................................................................................... 3 ESF – Social Inclusion & Poverty .................................................................................................................................................................................................. 5 ESF - YEI / DSW ............................................................................................................................................................................................................................. 8 ERDF – Recipient ........................................................................................................................................................................................................................ 10 ERDF – Non-Recipient ................................................................................................................................................................................................................ 11 EXPENDITURE ................................................................................................................................................................................................................................. 12 Flat Rate - Staff Costs ................................................................................................................................................................................................................. 12 Flat Rate - Direct Costs, Actual - Procured Costs ....................................................................................................................................................................... 14 Unit Costs ................................................................................................................................................................................................................................... 16 Actual - Wage Subsidies ............................................................................................................................................................................................................. 16 Actual - Grant Schemes .............................................................................................................................................................................................................. 17 Payments to Delivery Agent or for Challenge Fund ................................................................................................................................................................... 17

Achievements ESF - Employability Pipeline Achievement

Achievement recorded

Evidence Required

Stage 1

Once Support complete

Evidence includes:  Referral Form – where appropriate.  Registration Form – signed/dated by the participant.  Proof of Participant Eligibility e.g. legal right to live and work in the UK; employment status, date of birth, multiple barriers, details of benefits (where appropriate).  Personalised Action Plan – signed/dated by both the Participant and Delivery Staff.

Barrier Removal

Once support Commences

Evidence of any activity undertaken with Participant to remove barriers:  Record of referral to other support within the pipeline (where appropriate).  Record of all activities undertaken e.g. file notes; signed attendance records; case worker notes; copies of all correspondence; evidence of progression through stages of the pipeline.

Vocational Activity Once Support complete

Evidence of any activity undertaken with Participant:  Record of referral to other support within the pipeline (where appropriate).  Record of all activities undertaken e.g. file notes; signed attendance records; case worker notes; copies of all correspondence; evidence of job searching; evidence of non-accredited training / qualifications; evidence of progression through stages of the pipeline;

Accredited Training

Evidence of any activity undertaken with Participant:  Record of all activities undertaken e.g. file notes; signed attendance records; case worker notes; qualification certificates

Once Support complete

Stage 4 - Work Ready Participant Support Wage Subsidy

Once Support complete

Once wage subsidy complete

Evidence of any activity undertaken with Participant:  Record of all activities undertaken e.g. file notes; signed attendance records; case worker notes; evidence of job searching / job matching; copies of cv. Evidence of any activity undertaken with Participant:  Record of all activities undertaken e.g. file notes; case worker notes  Evidence of employment e.g. contract of employment; Please note this only relates to evidence required as part of the Participant Record check – additional documentation will be required to evidence financial compliance i.e. payslips, employer bank statements etc.

Stage 5 - In-Work Participant Support

Once Support complete

Evidence of any activity undertaken with Participant:  Record of all activities undertaken e.g. file notes; signed attendance records; case worker notes; qualification certificates

ESF – Social Inclusion & Poverty Lead Partner

Achievement

Achievement recorded

Evidence Required

Local Authority

Engagement

n/a

Evidence of any activity undertaken with Participant:  Record of all activities undertaken e.g. file notes; case worker notes etc  Referral Form (signed/dated) – where appropriate.

Local Authority

Registration

Once Support complete

Check include:  Referral Form – where appropriate.  Registration Form – signed/dated by the participant.  Proof of Participant Eligibility e.g. legal right to live and work in the UK, evidence that the participant is within one of the key target groups - workless, lone parent or low income households etc.

Local Authority

Intensive Barrier Removal

Once support Commences

Evidence of any activity undertaken with Participant to remove barriers:  Record of referral to other services (where appropriate)  Record of all activities undertaken e.g. file notes; signed attendance records; case worker notes; copies of all correspondence

Local Authority

Intensive Financial Inclusion Activity

Once Support complete

Evidence of any activity undertaken with Participant:  Record of all activities undertaken e.g. file notes; signed attendance records; case worker notes; qualification certificates etc

Local Authority

Intensive Fuel Poverty Activity

Once Support complete

Evidence of any activity undertaken with Participant:  Record of all activities undertaken e.g. file notes; signed attendance records; case worker notes; qualification certificates etc

Local Authority

Vocational Activity /Training

Once Support complete

Evidence of any activity undertaken with Participant:  Record of all activities undertaken e.g. file notes; signed attendance records; case worker notes; copies of all correspondence; evidence of job searching; evidence of non-accredited training / qualifications

Local Authority

Progression to Pipeline

Once participant registers with the Pipeline

Evidence of registration on the Employability Pipeline:  Employability Pipeline Registration Form – signed/dated by the participant.

Local Authority

New poverty/inclusion support services implemented

Once new service is launched and available

Evidence of any activity undertaken:  Record of all activities undertaken

Local Authority / Big Lottery Fund

Social Inclusion/Poverty Reduction Workshops delivered

Once workshop has been delivered

Evidence of workshops being delivered:  Record of all activities undertaken e.g. publicity materials, attendance records etc

Scottish Government

Grant Support

Once grant has been awarded and first payment has been made

Evidence of support provided:  See full client file to show assessment and support provided  Registration form (including demonstrating eligibility, where appropriate, e.g. for SME, see European Commission guidance: http://ec.europa.eu/growth/smes/business-friendly-

environment/sme-definition/)  Appraisal form or similar showing eligible for support  State aid assessment if applicable  Record of support e.g. support provided, events attended, support procured on their behalf  Proof of any outcomes (All as per the Recipient guidance http://www.gov.scot/Resource/0047/00475915.pdf) Scottish Government

Community based or community led services supported

Once grant has been awarded and first payment has been made

Evidence includes: • Detail of new community based or led service supported and available. E.g. newspaper adverts, articles, photographs, website.

Scottish Government

Individuals receiving entrepreneurial-focused development support

Once new service is launched and available

Evidence includes:  Proof of current employment e.g. evidence from employer.  Registration Form – signed/dated by the participant.  Completion Form – signed/dated by the participant.

Scottish Government

SMEs supported (including cooperative enterprises, enterprises of the social economy)

Once grant has been awarded and first payment has been made

Evidence of any activity undertaken: • Record of all activities undertaken

ESF - YEI / DSW Achievement

Achievement recorded

Evidence Required

Registration

Once support complete

Evidence includes:  Referral Form – where appropriate.  Registration/Enrolment Form – signed and dated by the participant  Proof of Participant Eligibility e.g. legal right to live and work in the UK; employment status, date of birth; proof of qualifications on entry (where appropriate)  Personalised Action Plan – signed/dated by both the Participant and Delivery Staff.  Extended Learner Support documentation

Vocational Activity / Training

Once support complete

Evidence of any activity undertaken with Participant:  Record of referral  Record of all activities undertaken e.g. file notes; signed attendance records; case worker notes; copies of all correspondence; evidence of job searching; evidence of non-accredited training / qualifications;

Accredited Training

Once support complete

Evidence of any activity undertaken with Participant:  Records of participation e.g. enrolment form  Proof of achievement of units/modules from the awarding bodies e.g. SQA Navigator  Learner Action Plan/Learner Agreements  Attendance records  Proof of engagement with learning and / or coursework

Participant Allowance (Bursary) Payments

Once support complete

Evidence of any activity undertaken with Participant:  Signed application form  Signed award acceptance form  All correspondence relating to Bursary  Attendance Record  Evidence of payments to Participant - BACS/Bank Statement

Student Support Payments

Once support complete

Evidence of any activity undertaken with Participant:  Signed application form  Student support award acceptance form  Attendance Records  Invoices from childcare providers  Calculation to support the amount being paid  Evidence of payments made - BACS/Bank Statement

Wage Subsidy

Once wage subsidy complete

Evidence of any activity undertaken with Participant:  Record of all activities undertaken e.g. file notes; case worker notes  Evidence of employment i.e. contract of employment; Please note this only relates to evidence required as part of the Participant Record check – additional documentation will be required to evidence financial compliance i.e. payslips, employer bank statements etc.

ERDF – Recipient Achievement

Achievement recorded

Evidence Required

Supported ERDF Recipient (NonFinancial Support)

Once one full day’s support (or equivalent) complete

Evidence of support provided See full client file to show assessment and support provided 

Registration form (including demonstrating eligibility, where appropriate, e.g. for SME, see European Commission guidance: http://ec.europa.eu/growth/smes/business-friendly-environment/sme-definition/)  Appraisal form or similar showing eligible for support  State aid assessment if applicable  Record of support e.g. support provided, events attended, support procured on their behalf  Proof of any outcomes (All as per the Recipient guidance http://www.gov.scot/Resource/0047/00475915.pdf) Supported ERDF Recipient (Financial Support)

Once grant has been awarded and first payment has been made

Evidence of support provided See full client file to show assessment and support provided 

Registration form (including demonstrating eligibility, where appropriate, e.g. for SME, see European Commission guidance: http://ec.europa.eu/growth/smes/business-friendly-environment/sme-definition/)  Appraisal form or similar showing eligible for support  State aid assessment if applicable  Record of support e.g. grant application, assessment and award  Proof of any outcomes (All as per the Recipient guidance http://www.gov.scot/Resource/0047/00475915.pdf)

Supported ERDF Recipient (Financial Support – Non Grants)

Once financial support has been awarded and first payment has been made

Evidence of support provided See full client file to show assessment and support provided 

Registration form (including demonstrating eligibility, where appropriate, e.g. for SME, see European Commission guidance: http://ec.europa.eu/growth/smes/business-friendly-environment/sme-definition/)  Appraisal form or similar showing eligible for support  State aid assessment if applicable  Record of support e.g. application, assessment and award, loan/grant agreement for the delivery agents making the investments as well as evidence of investment defrayal by way of bank statements  Proof of any outcomes (All as per the Recipient guidance http://www.gov.scot/Resource/0047/00475915.pdf)

ERDF – Non-Recipient Achievement

Achievement recorded

Evidence Required

Non Recipient

n/a

Where units/achievements are linked to non-recipient activity, the evidence required will be discussed on a case by case basis with a Portfolio and Compliance Manager.

EXPENDITURE Flat Rate - Staff Costs Area

Headings on Template

Evidence Required

Evidence of Cost(s)

Basic (£) Employer's NI (£) Employer's Pension (£) Other Eligible Staff Costs (£)

An extract from payroll or a copy of a payslip, including a reference that clearly links to the information submitted in the claim, should be provided. The basic salary (i.e. before any expenses, allowances or other payments), employer’s National Insurance contributions and employer’s pension contributions for the pay period being claimed should be clearly stated. Where other eligible staff costs are being claimed (e.g. back pay or eligible island allowance), this should be stated on the payroll or payslip and any supporting calculations should be provided by the lead partner. It is not necessary to view defrayal of the employer’s PAYE payments to HMRC or the pension provider for a verification check, but the evidence should be retained. Where a staff member is a secondee, an invoice to the delivery agent and payroll evidence from the employer to establish that the amount claimed is for the actual eligible salary cost, supported by payroll.

Defrayal

Net (£) BACs Total (£) Defrayal Date

The payroll or payslip should state the net pay due to the staff member. If a staff member is paid directly, a bank statement showing the delivery agent making the payment should be provided. If the bank charges a fee for each payment, this should be explained by the delivery agent and the cost should not be claimed.

If a staff member is paid through a BACS run (or similar), a copy or extract of the BACS run should be provided showing (at least): the front page, the page showing the payment (with an identifier to link to the payroll/payslip) and a page showing the total. A bank statement (i.e. the defrayal of expenditure, not a supplementary list of payments) showing the delivery agent making the payment should be provided. If the bank charges a fee for each payment, this should be explained by the delivery agent and the cost should not be claimed. Apportionment

Apportionment Rate

A cost should only be apportioned where the post is split between two or more structural funds projects. This should be agreed in advance and, at verification, the MA will check the rate used is as agreed. No evidence required at verification stage.

Eligibility

Eligible Y/N

Y: Actual Expenditure Found (£) equals Amount Verified (£) or has been underclaimed. N: If any part of the expenditure cannot be verified, the column the cost will be noted as N as no payment will be made based on this item.

Flat Rate (%)

Flat Rate (%)

No evidence required at verification stage.

Flat Rate - Direct Costs, Actual - Procured Costs Area

Headings on Template

Evidence Required

Evidence of Cost(s)

Invoice Ref Date of Invoice Amount on Invoice/Petty Cash (£) Batch Supplier Payment BACS Total (£) Defrayal Date

An invoice, receipt or works certificate should be provided, detailing the activity and cost, noting VAT where applicable.

Defrayal

If a cost is paid directly, a bank statement showing the delivery agent making the payment should be provided. If the bank charges a fee for each payment, this should be explained by the delivery agent and the cost should not be claimed. If a cost is paid through a BACS run (or similar), a copy or extract of the BACS run should be provided showing (at least): the front page, the page showing the payment (with an identifier to link to the payroll/payslip) and a page showing the total. A bank statement showing the delivery agent making the payment should be provided. If the bank charges a fee for each payment, this should be explained by the delivery agent and the cost should not be claimed. If a cost is made as part of a larger ‘batch’ payment, evidence of the composition of the payment should be provided, this could be through remittance advice, copies of the other invoice(s)/credit note(s) which make up the payment, an extract from a financial system, or equivalent evidence. If a cost is paid by cheque, a link should be evident between the invoice or equivalent and the bank statement. The cheque number should be noted in the comments. Where an invoice is charged in a foreign currency, the delivery agent should provide evidence of the cost being converted to sterling, either through the payment of the invoice or an extract from their financial system. If the bank charges a fee for converting the cost, this should be explained by the delivery agent and the cost should not be claimed.

Apportionment

Apportionment Rate

This should be agreed in advance and, at verification, the MA will check the rate used is as agreed. No evidence required at verification stage.

Eligibility

Eligible (Y/N) Eligible Cost

Y: Actual Expenditure Found (£) equals Amount Verified (£) or has been underclaimed. N: If any part of the expenditure cannot be verified, the column the cost will be noted as N as no payment will be made based on this item.

Eligible Cost (Flat Rate only)

Eligible Cost

This should be the value of the expenditure which has been verified, before the addition of the flat rate. e.g. if the actual cost is £1,000, flat rate is 15% and amount claimed is £1,150, if the evidence supports the amount claimed, £1,000 should be entered here.

Flat Rate (%)

Flat Rate (%)

No evidence required at verification stage.

Unit Costs Evidence Required Evidence required is the evidence to demonstrate the achievement of a milestone, as defined in ‘Verification Checks – Evidence Required’. When completing the verification, the actual date achieved and units found should be recorded based on evidence provided and the Eligibility field to confirm if the cost is eligible. Unit Cost (£) - No evidence required at verification stage.

Actual - Wage Subsidies Evidence Required Evidence required is the evidence of a) the costs incurred by the employer and b) the costs paid by the delivery agent, as defined in ‘European Social Fund: Participant Guidance’. When completing the verification:  A - Wage Subsidies – Should be completed to capture the actual costs paid to the participant.  A - WS – Reimbursement – Should be completed to capture the payment from the delivery agent to the employer.

Actual - Grant Schemes Evidence Required Evidence required is defined in ‘Guidance Note For Grant Fund Managers’. The Stage 1 check should be carried out based on the risk levels defined in the OVP for the Operation; the Stage 2 check should be carried out on a selection of these costs. When completing the verification:  A - Grant - Stage 1– Should be completed to capture the grant payment made to the recipient.  A - Grant - Stage 2– Should be completed to capture the award documents from the delivery agent to the recipient and the costs incurred by the recipient.

Payments to Delivery Agent or for Challenge Fund Evidence Required The Lead Partner should provide an extract from their financial systems to show their payment to the Delivery Agent(s) or Challenge Fund recipient(s), through to a copy of the recipient’s bank statement, including a batch payment and/or BACS run as required.