Operating Rules for Axes 3 & 4
of the
Rural Development Programme
Ireland
2007 - 2013
Axes 3 & 4 Rural Development Programme Ireland 2007 – 2013
Operating Rules
Introduction
The Operating Rules are subject to compliance with EU and National requirements. The rules
set out the general basis on which each Local Action Group (“LAG”) will deliver Axes 3 and 4 of
the Rural Development Programme 2007 – 2013 (“the Programme”). The Rules apply to the
implementation of each LAGs Business Plan and supplement the terms and conditions of the
contract (“Agreement”) between each LAG and the Department of Community, Rural and
Gaeltacht Affairs (“Department”).
The rules may be amended from time to time at the discretion of the Department having regard
to the European Commission's guidelines for the Programme. In accordance with the terms of
the Agreement the rules are binding on each LAG. In any matters of interpretation of the rules,
the Department's decision is final.
Where the Department considers it appropriate, i.e. to ensure the integrity of the implementation
of the Programme and to facilitate the effective management of the Programme by the
Department as delegated Paying Agency of Axes 3 & 4, the Operating Rules may be more
prescriptive than the relevant EU and national regulatory requirements.
The Rural Development Programme for Ireland 2007 – 13, is a Programme prepared and to be
implemented in accordance with the provisions of Council Regulation (EC) 1698/2005, on
support for rural development by the European Agriculture Fund for Rural Development
(EAFRD), and Commission Regulation (EC) No. 1974/2006, which lays down detailed rules for
the application of Council Regulation (EC) No. 1698/2005.
Details of these Regulations and other relevant Regulations are set out at Annex 1. It is
essential that all parties involved in the delivery of the Programme ensure they are compliant
with all relevant Regulations.
Objectives
LAGs will deliver Axes 3 and 4 of the Programme.
The aim of Axis 3 is to improve the quality of life in rural areas and encourage diversification
of the rural economy. This objective will be achieved by:
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Increasing economic activity in the rural economy,
Supporting the creation and development of micro-enterprises in the rural economy,
Encouraging rural tourism based on the sustainable development of natural resources
and the cultural & natural heritage,
Improving access to basic services for rural dwellers,
Regenerating rural villages by improving economic prospects, community relations and
quality of life, and
Maintaining, restoring and upgrading the natural and built heritage.
Department of Community, Equality and Gaeltacht Affairs
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The aim of Axis 4 is to implement local development strategies consistent with the
Programme with a view to achieving the objectives of one or more of the other Axes. The
LEADER approach, developed through successive LEADER initiatives, will be used to deliver
all the measures under Axes 3 & 4. This approach will comprise:
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Area-based local development strategies developed and delivered by LAGs,
A bottom-up approach to the implementation of the local development strategies,
The implementation of innovative approaches,
The implementation of co-operation projects, and the
Networking of local partnerships.
In conjunction with the Rules and Agreement, LAGs should also refer to the Programme, which
was approved by the European Commission (“Commission”) on 24 July 2007 and which may be
amended from time to time.
EU Rural Development Division
Department of Community, Equality and Gaeltacht Affairs
30 July 2010
Department of Community, Equality and Gaeltacht Affairs
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GLOSSARY OF TERMS
Department
The Department of Community, Equality & Gaeltacht Affairs
LAG
Local Action Group
Programme
Rural Development Programme 2007 – 2013
Agreement
The Contract between each LAG and the Department
EAFRD
European Agriculture Fund for Rural Development
LEADER
Liaisons Entre Actions de Developpement de l' Economie
Rurale i.e. Links Between Actions for the Development of the
Rural Economy
Minister
Minister for the Department
OECD
Organisation for Economic Co-operation and Development
OPW
Office of Public Works
CEB
County Enterprise Board
EPA
Environmental Protection Agency
EU
European Union
Board
The Board of the LAG
AGM
Annual General Meeting
CEO
Chief Executive Officer
Promoter
Promoter of a Project
DAFF
Department of Agriculture, Fisheries and Food
EU RDD
EU Rural Development Division in the Department
CDB
County Development Board
BIM
Bord Iascaigh Mhara – the Irish Fisheries Board
Department of Community, Equality and Gaeltacht Affairs
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FÁS
Foras Áiseanna Saothair – the State Training and
Employment Agency
EAGF
European Agricultural Guarantee Fund
ISD
Inspection Services Division in the Department
IAU
Internal Audit Unit in the Department
Network
Rural Development Network
NDP
National Development Plan
IT
Information Technology
ESF
European Social Fund
ICT
Information and Communication Technology
FETAC
Further Education and Training Awards Council
VEC
Vocational Education Committee
Department of Community, Equality and Gaeltacht Affairs
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Operating Rules
Table of Contents
1.
Area of Operations ...................................................................................................... 10
2.
Programme Applicable Dates ..................................................................................... 10
3.
Co-operation/Co-ordination of Activities ...................................................................... 11
4.
Equality of Opportunities ............................................................................................. 11
5.
Board Activities ........................................................................................................... 12
6.
Specific Indicators and Evaluation of RDP .................................................................. 17
7.
Procedures Manuals ................................................................................................... 17
8.
Processing Of Applications ......................................................................................... 18
9.
LAG as Project Promoter ............................................................................................ 19
10.
Project Assessment, Project File and Claims Documentation ..................................... 20
11.
Eligibility of Projects .................................................................................................... 26
12.
Eligibility under Measure 341 – Skills acquisition, Animation and ………………………..
Implementation of Local Development Strategies ....................................................... 37
13.
Local Authority Co-funding .......................................................................................... 38
14.
Private Match Funding from Other Sources ................................................................ 40
15.
Voluntary Labour/ Donation of Land and Buildings ..................................................... 40
16.
Commitments of Aid .................................................................................................... 43
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17.
Rates of Aid ................................................................................................................ 45
18.
Ceiling on Grant Aid/ The “de minimis” rule ................................................................ 48
19.
Advances/Transfers of Public Funds, Use of the Euro and …………………………….....
Project Payments by EFT ........................................................................................... 49
20.
Prompt Payment of Accounts. ..................................................................................... 50
21.
Monthly Expenditure Returns and Travel and Subsistence………………………………..
Claims Payment Timelines .......................................................................................... 51
22.
Evaluation, Monitoring and Inspections....................................................................... 52
23.
Appeals ....................................................................................................................... 52
24.
Irregularities, Exclusions and Deductions ................................................................... 55
25.
Repayment of Grant Aid .............................................................................................. 57
26.
Rural Development Network ....................................................................................... 58
27.
Revision of Financial Plans ......................................................................................... 58
28.
Insurance .................................................................................................................... 59
29.
Taxation ..................................................................................................................... 59
30.
Information and Publicity ............................................................................................. 61
31.
Services through Irish and English .............................................................................. 64
32.
Data Protection Act ..................................................................................................... 64
33.
Freedom of Information Act (FOI) ............................................................................... 64
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34.
Interpreation of the Operating Rules ........................................................................... 65
35.
Amendments to the Operating Rules .......................................................................... 65
Programme Measures ............................................................................................... 66
36.
Measure 311 - Diversification Into Non-Agricultural Activities ......................................... 67
37.
Measure 312 – Support for Business Creation and Development .............................. 68
38.
Measure 313 - Encouragement of Tourism Activities .................................................. 70
39.
Measure 321 - Basic Services for the Economy and Rural Population ....................... 73
40.
Measure 322 - Village and Countryside Renewal And Development .......................... 75
41.
Measure 323 - Conservation and Upgrading of the Rural Heritage ............................ 77
42.
Measure 331 - Training and Information ..................................................................... 79
43.
Measure 341 - Skills Acquisition and Animation.......................................................... 82
44.
Measure 421 - Implementing Co-Operation Projects .................................................. 84
45.
Measure 431 - Running the Local Action Group ......................................................... 87
Annexes ..................................................................................................................... 89
Annex 1 – Regulations References ....................................................................................... 89
Annex 2 - Board Minutes ....................................................................................................... 91
Annex 3 – Evaluation Committee Template ........................................................................... 92
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Annex 4 – Evaluation Committee Scoring Record ................................................................. 93
Annex 5 – LAG Project Approvals ......................................................................................... 94
Annex 6 – Sample Claim Form .............................................................................................. 95
Annex 7 – Financial Plan Template ....................................................................................... 96
Annex 8 – Project File Checklist ............................................................................................ 97
Annex 9 - Transnational Projects Notification Form ............................................................. 109
Annex 10 - Salaries Reporting Template ............................................................................. 111
Annex 11 - Request for Approval of Funding in Excess €150,000 ....................................... 112
Annex 12 - Template for Submitting Eligibility Query to ERG .............................................. 114
Annex 13 - Department of Finance Circular 44/2006 ........................................................... 116
Annex 14 - Guidance Note on Inter-territorial Projects......................................................... 126
Annex 15 - Eligibility Checklist ............................................................................................. 136
Annex 16 - Claim Checklist .................................................................................................. 138
Annex 17 - Double Funding/de minimis Letter/Declaration .................................................. 140
Annex 18 - Annual In-operation Letter ................................................................................. 142
Annex 19 - Department of Finance Circular 11/1982 Travel & Subsistence Regulations .... 144
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1.
Operating Rules
Area of Operations
1.1
With the exception of inter-territorial and trans-national activity, each LAG is
authorised to operate only in the geographic area covered by the map appended
to the Agreement with the Minister for Community, Equality & Gaeltacht Affairs.
1.2
For the purposes of implementing the Programme, rural areas are defined as
all parts of Ireland outside the following:
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The City Council boundaries of Dublin, Cork, Galway, Waterford and
Limerick;
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The Borough Council boundaries of Kilkenny, Sligo and Wexford;
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The Town Council boundaries of Athlone, Ballina, Castlebar, Cavan,
Dundalk, Ennis, Killarney, Letterkenny, Mallow, Monaghan, Mullingar,
Tralee, Tuam and Tullamore.
During negotiations for the Programme, the European Commission indicated
that the Organisation for Economic Co-operation and Development (“OECD”)
definition of rural areas should be used to define the rural area that would be
covered by the Programme. The OECD defines rural areas as those with a
population density of less than 150 persons per square kilometre. It was
considered, in the Irish context, that a more appropriate course of action would
be to remove the urban areas defined as hubs and gateways in the National
Spatial Strategy from coverage under the Programme. The use of this
definition, rather than a population density calculation, ensures that Rural
Development funding will continue to be available to a significant number of
rural areas, which would otherwise not receive funding under the new
Programme.
2.
Programme Applicable Dates
2.1
The LAG is authorised to implement the business plan as appended to the
Agreement between the Department of Community, Equality & Gaeltacht Affairs
(“the Department”) and the LAG with effect from the date of the Agreement.
2.2
Activity undertaken or work commenced by a project promoter or LAG prior to
the date of the Agreement is not eligible for aid.
2.3
A project can be considered eligible for aid only where the work involved and/or
expenditure incurred commences after the promoter has formally accepted the
offer of grant aid. Any element or phase of activity commenced prior to
acceptance of the grant offer shall not be considered for grant aid. Payment of
grant aid to a promoter in respect of activity that has commenced prior to
acceptance of the grant offer will be deemed ineligible for assistance and shall
result in the decommittment of the entire project or the relevant phase of the
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project. Where the Board of the LAG has approved a specific element or phase
of activity as a project in itself, and such activity has not commenced prior to
acceptance of the grant offer, expenditure relating to this activity will be eligible
for assistance, even in circumstances where other activity relating to that project
has commenced prior to the acceptance of the grant offer by the promoter.
2.4
2.5
3.
4.
The LAG must verify that the promoter has not commenced work prior to formal
acceptance of the grant offer. The steps taken in this regard shall be detailed by
the LAG on the project checklist; a sample checklist is set out at Annex 8.
Activity 2009-2015
Please note that contracts are signed for the period to 2009 – 2015. LAGs
should ensure to budget for activity over the entire period.
Co-operation/Co-ordination of Activities
3.1
It is not intended that LAGs should operate as the exclusive development
agencies in their areas or compete with the official State bodies. Accordingly,
LAGs must adopt a cohesive approach with all State agencies (e.g. Office of
Public Works (“OPW”), Department of the Environment, Heritage and Local
Government, Department of Arts, Sport and Tourism, Heritage Council,
Waterways Ireland, County Enterprise Boards (“CEBs”), Enterprise Ireland,
Fáilte Ireland, &c.) and local authorities, other official structures and development
agencies within their operational areas. The LAG is required to participate fully
and be represented on the Boards of the County Development Boards (“CDBs”)
established in each county. These arrangements are designed to:
achieve an integrated approach to local development delivery; and
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avoid overlap and duplication of resources, particularly insofar as grant aid
for projects is concerned.
3.2
In relevant areas, arrangements for co-operation with Údarás na Gaeltachta,
Shannon Development and/or the Western Development Commission should
also be put in place.
3.3
Activities which may potentially impact upon the environment shall only be
undertaken in co-operation and consultation with the relevant local authorities,
Department of the Environment, Heritage and Local Government, the OPW
and the Environmental Protection Agency (“EPA”).
Equality of Opportunities
4.1
Under equality legislation, it is unlawful to discriminate against persons on the
grounds of gender, sexual orientation, marital or parental status, religion, age,
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disability, race, colour, language, nationality and national or ethnic orientation,
including membership of the travelling community. The legislation makes
discrimination unlawful not only in the workplace but also in the provision of goods,
facilities and services, including recreational facilities and services. EU regulations
also provide that measures financed from EU funds should conform to the
principle of equal opportunities.
5.
4.2
Each LAG is advised to take account of equality of opportunity in assessing
applications for aid and is directed not to grant aid a project whose promoter
operates (or is considered likely to operate after the project is completed) a policy
of discrimination as indicated above. This applies even if there is no complaint of
discrimination.
4.3
Each LAG is required, where possible, to have a minimum of 30% male and
30% female on its Board with a target of 40% by mid-term 2010. If this is not
possible, LAGs must be able to show that every effort was made to comply with
this requirement.
4.4
Each LAG must make provision for access to its services by disabled persons.
Board Activities
5.1
Composition
As per Article 62 (b) of Council Regulation (EC) No. 1698/2005, each LAG must
include a balanced representation of partners from the various locally based socioeconomic sectors in the territory concerned. The economic and social partners, as
well as other representatives of civil society such as farmers, women, young
people and their associations must make up at least 50 per cent at decisionmaking level.
The Board is required to operate in accordance with the Guidelines on the
Governance of Integrated Local Development Companies and Urban Based
Partnerships issued by the Department in October 2007 in relation to Board
membership and any amendments thereto. As per the aforementioned Guidelines
(as amended), it should be noted that an elected member of a Local Authority may
only become a Director the LAG on the nomination of the Local Government
Sector.
5.2
Board Decisions
The Board of the LAG is the decision-making authority in relation to all Programme
related activities and all decisions must be formally recorded in the minutes of
Board meetings. Each LAG Board will be required to establish an Evaluation
Committee to look at applications for grant assistance. All Board decisions shall
be made in conformity with the Commission Guidelines, EU regulations, National
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legislation, the Programme, the LAGs legal agreement with the Department, the
Operating Rules and the LAGs business plan. Any decisions at variance with the
recommendations of the Evaluation Committee and the reasons for doing so
should be clearly documented in the Board minutes [Annex 2].
Signed Board minutes must be retained on a dedicated file within the LAG and a
signed and dated extract placed on the relevant project file.
5.3
Conflict of Interest
The Company’s Articles of Association must make provision for circumstances
where the Company’s Directors have a personal interest in a particular matter that
comes before the Board. There should also be provision to enable Directors to
declare interests which the Company (the LAG) must record.
On his/her appointment and thereafter where any change occurs, each Director
shall furnish to the Company Secretary full particulars of his or her interests which
shall include his or her employment, all business interests and community
involvement, including voluntary work for charities (hereinafter referred to as
“Interests”) which might involve a conflict of interest or might materially influence
the Director in relation to the performance of his or her functions as a member of
the Board or his or her partiality. This duty to disclose interests is without prejudice
to the obligation to make specific disclosure of interests which obligation must
always be complied with.
5.3.1
Each Director shall declare at a meeting of the Directors of the
Company the nature of his or her Interests in:

any application to the Company for financial or other support; or
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any initiative taken by the Company; or
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any contract or proposed contract with the Company in which a
Director, or a person connected with a Director as defined in
Section 5.3.2 below is directly or indirectly involved; or any matter
from which the Director, or a person connected with a Director as
defined in Section 5.3.2 below, may stand to benefit directly or
indirectly from his or her position as a Director or from the
operation of the Company.
The said Director shall be entitled to make a statement to the Board of
Directors on the issue and shall answer any questions put to him or her
on that issue by any of the other Directors. Following such declaration
of Interests, statement and answering any questions that may be put,
the said Director shall leave the meeting of the Directors and shall not
be entitled to vote on the matter in which he or she is interested. The
other Directors shall make a decision regarding such matters in the
absence of the said Director and such Director on his or her return to
the meeting shall be informed of the decision of the Board of Directors
by the Chairperson of the meeting, following which no further
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discussion of the issue shall take place. In circumstances where a
Director is unsure as to whether an interest constitutes an Interest for
the purposes of this Article, the Director may inform the Chairperson
either orally or in writing and the Chairperson shall, at his or her own
discretion and having regard to good governance and best practice,
determine whether the Interest constitutes an interest for the purposes
of this Article.
5.3.2
A Director shall be deemed to have an Interest for the purpose of 5.3.1
above where a person connected with that Director has such an
Interest and the Director could be expected to be reasonably aware of
the existence of that Interest and for this purpose a person is connected
with a Director if that person is –

that Director’s spouse, parent, brother, sister, child or step-child,
other relative or co-habitee;
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a body corporate controlled by a Director within the meaning of
Section 26(2), (3) and (4) of the Companies Act 1990;
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a person acting as the trustee of any trust, the beneficiaries of
which include the Director or the persons and a person acting as a
partner of a Director or of any of the people
A Register of Members’ and Directors’ Interests shall be maintained by
the LAGs. Nothing herein contained shall prevent the Directors from
voting on (and being counted in the quorum at any meeting to pass) a
resolution to purchase Directors’ and Officers’ Liability Insurance
against any liability referred to in Section 200(1) of the Companies Act
1963 for any Director or officer, past or present, of the Company (the
LAG).
LAGs shall ensure that they meet their obligations under the Ethics in
Public Office Acts 1995 & 2001. LAGs are prescribed public bodies
under the Acts by virtue of S.I. 678 of 2006.
5.4
Evaluation Committee
Members of the Evaluation Committee must be independent and must not be
members of the Board. The role of the Evaluation Committee is to make
recommendations to the Board who then make the final decision on projects. It is
suggested that there be rotation between the Evaluation Committee and the Board
in order to ensure continuity and consistency in the Evaluation process and also to
ensure that expertise is kept within the organisation. Members of the Evaluation
Committee must declare any conflict of interest and absent themselves from any
deliberations on a specific project application where such a declaration is made.
This declaration must be formally recorded in the minutes of the Evaluation
Committee.
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Signed minutes of the Evaluation Committee meetings must be retained on a
dedicated file within the LAG and a signed and dated extract placed on the
relevant project file.
5.5
5.6
5.7
Funds
At each monthly meeting of the LAG, the management must provide, for the
information of the Board members, a copy of the most recent monthly bank
statement in respect of each account relating to EAFRD public funds, along with a
statement prepared by the manager of the LAG reconciling the opening and
closing balances of the bank account(s) with those of its own account(s) records
by reference to, for example, a list of payments to project promoters, named
administrative costs paid, cash/cheque lodgements made to the bank but not yet
credited and cheques issued by the LAG but not yet cashed.
Salaries and Expenses
The Department has no function in employment matters. Each LAG should seek
its own legal advice in relation to such issues. It would be expected that staff
should be employed on fixed term or purpose contracts. In any event contracts in
relation to Programme activity should not exceed the length of the Programme.
The Board of the LAG must approve the salary and expense levels over the period
of the Programme for each staff member. Changes to salaries/expense levels
must be approved by the Board and the specific approval included in the Board
meeting minutes. It should be noted, however, that the Programme will reimburse
subsistence expenses up to the level of the prevailing schedule of Civil Service
rates. See www.personnelcode.gov.ie for up-to-date rates. See also Annex 19
– Department of Finance Circular 11/1982 Travel and Subsistence Regulations
which should be strictly adhered to.
Appointment and Rotation of Directors
The Directors shall retire in the manner provided hereafter:

At the second Annual General Meeting (“AGM”) of the Company (the LAG)
and at each AGM thereafter, one-third of the Directors (except the
Chairperson) or if their number is not a multiple of three then the lowest
whole number nearest to one-third, shall retire from office.

The Directors to retire by rotation shall be those who have been longest in
office since their last appointment but as between two or more who have
been in office an equal length of time, the Directors to retire shall, in default
of agreement between them, be determined by lot.

Retirement of a Director by rotation shall happen automatically by
operation of these Articles of Association and where a person ceases to be
a Director the Company Secretary shall, unless that person has been renominated and is immediately re-appointed a Director, forthwith notify the
Companies Registration Office of the retirement.

A Director who retires by rotation shall also cease to be a Member of the
Company.
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Operating Rules
A Director’s term of office shall be from the date of co-option or
appointment to the date of retirement.
A Director who retires by rotation may, if willing to act and if re-nominated
by any Pillar or Sector, be re-appointed a Director for a further term
provided that no person shall be re-appointed more than twice and
provided further that no person shall hold the office of Director for more
than two consecutive terms.
Where a person who is a First Director is nominated by any Pillar or Sector
to be a Director of the Company he or she shall continue to be a Director of
the Company and shall be eligible for retirement.
Where a person who is a First Director is not nominated by any Pillar or
Sector to be a Director of the Company (the LAG) he or she shall
automatically retire as a Director.
Where a Director retires by rotation and is not willing to be re-appointed or
is not re-nominated by his or her nominating Pillar or Sector, that Pillar or
Sector shall be entitled to nominate another person as Director whose term
of office shall commence at the end of the meeting at which the first
mentioned Director was deemed to have retired and at which the second
mentioned Director is co-opted or appointed.
In addition, the Chair of the Board shall be rotated every three years. There must
be segregation of duties between the LAG CEO/Manager and Chair, i.e. Executive
Chairs are not permitted. Non-attendance at three consecutive meetings without
reasonable explanation should lead to consideration of removal from the board. In
circumstances where State Agency representatives have failed to attend three
consecutive meetings, the LAG shall notify the Department in writing of this fact –
the Department will subsequently pursue the matter with the relevant State
Agency.
5.8
5.9
Board Expenses
The payment of reasonable expenses of Board members is a matter for the LAG
to decide. Changes to expense levels must be approved by the Board in all
cases. Expenses should be for travel or subsistence only; fees must not be paid
for the services rendered by the Board, Evaluation or other committee members or
for attendance at Board or Evaluation Committee meetings. Payments should not
be made to public sector representatives. It should be noted, however, that the
Programme will reimburse subsistence expenses up to the level of the prevailing
schedule of Civil Service rates. See www.personnelcode.gov.ie for up-to-date
rates. See also Annex 19 – Department of Finance Circular 11/1982 Travel
and Subsistence Regulations which should be strictly adhered to.
Public/Private Quorum at Board Meetings
Corporate Governance Guidelines requires a quorum of a minimum of eight
Directors. LAGs should ensure that wherever possible under the quorum rule
that the public and private sectors are represented by a minimum of three from
each sector. The sectors break down as follows:
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

6.
Private: Community & Voluntary and National Social Partners
Public: Local Government & Statutory Sectors
Specific Indicators and Evaluation of RDP
6.1
The key indicators for the Programme are detailed under Axes 3 & 4 of the Rural
Development Programme Ireland 2007-2013. Each LAG is required to maintain
records on each project approved for aid on the basis of these indicators and is
obliged to forward a completed template to the Department on a twice yearly
basis. LAGs may wish to supplement the key indicators with indicators specific to
their own area or special interest.
6.2
Each LAG shall co-operate with and contribute to the on-going evaluation of the
Programme and the specific mid-term and final evaluations of the Programme. An
independent evaluator will be appointed during the course of the Programme. The
evaluator may request such records and information as may be required from time
to time to facilitate his/her work.
6.3
As per EAFRD requirements, it is essential that the LAG sets performance
indicators/targets for each and every project at the outset and monitor these during
the implementation of the project, immediately after completion of the project and
thereafter on an ongoing basis. The promoter shall also provide a report upon
completion of the project detailing the project outcomes, outputs and impacts
(where possible). All project monitoring and project evaluations by the LAG and
project promoters shall be recorded and retained on file – the exact format of such
reports is a matter for the LAG.
6.4
7.
Operating Rules
Annual In-Operation Letter
LAGS are advised that an annual “in-operation” letter must issue to promoters
each year - Annex 18. The letter shall request the promoter to confirm that they
are still operating as funded. In addition, the letter shall also request that the
promoter update their previously submitted Performance Indicators.
Procedures Manuals
For the Rural Development Programme 2007-13 the process of ‘Accreditation’ is a
crucial issue - it is covered in Commission Regulation (EC) No 885/2006. Under the
arrangements for the Programme, Member States accredit Paying Agencies to
implement expenditure under the EAFRD (European Agricultural Fund for Rural
Development).
In order for the relevant Departments to achieve and maintain their status as Accredited
Paying Agencies for the EAFRD, it is necessary to have good control procedures at the
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level of the Paying Agencies and any other bodies implementing measures under the
EAFRD – in Ireland’s case the latter relates to Local Action Groups implementing Axes 3
& 4 of the RDP. As well as developing and implementing good control procedures,
Paying Agencies and LAGs must also have good Procedures Manuals.
Each LAG must maintain its own comprehensive procedures manual showing financial,
administrative and management control systems and procedures. The procedures
manual must be submitted to the Department for approval on the commencement of
the Programme. Any subsequent amendments to the procedures manual must be
notified to the Department without undue delay. LAGS should review their manuals at
least once annually and submit a copy of same to EU RDD.
8.
Processing of Applications
8.1
LAGs shall adopt an arrangement under which all formal recommendations for
LEADER assistance will be submitted by the Evaluation Committee to the Board
for decision (including refusal of aid) within 3 months of date of receipt. Applicants
must be informed in writing of the decision of the Board. A decision on an
application must not be postponed indefinitely or delayed, having regard to the
possibility of funds becoming exhausted or the ending of the Programme. All
applications should be dealt with in the strictest confidence.
8.2
As complaints or appeals can be made occasionally (to the LAG and/or the
Department) about the manner in which applications for grant aid are processed, it
is in the LAGs own interest to operate a system for processing applications which
is scrupulously impartial and consistent. All complaints and appeals should be
dealt with speedily and courteously, whether the complaints are considered to be
justified or not. (See also Section 5.3 regarding the position of Directors and
possible conflicts of interest). The LAG must also co-operate with the Department
in relation to any complaints made to it. The general procedure to be followed in
dealing with complaints or appeals is detailed at Section 30 – Appeals. Each LAG
should have its own written procedure based on this provision and project
promoters must be made aware of same.
8.3
As provided for in the sectoral agreement, each LAG must exchange details of
enterprise projects it is currently evaluating for grant aid with the CEB(s) operating
in its area, so as to minimise any risk of duplication. Project details should be
exchanged before evaluation by the Evaluation Committee. The LAG should enter
into similar arrangements with other relevant local agencies in their areas. As per
the national sectoral agreement between the Department and the Department of
Enterprise, Trade and Employment, the LAG must formally notify the relevant
CEB(s), in writing, of the enterprise projects it is evaluating for grant aid on a
monthly basis. This agreement also provides for a reciprocal arrangement
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whereby the LAG will be notified of the projects being considered for funding by
the relevant CEB(s).
8.4
Completion of Forms and Checklists
Where appropriate, “N/A” may be used on forms and checklists; however, it is a
requirement that a short narrative is added to justify the “N/A” response.
A project checklist (Annex 8) is required to be used on each project file. All
points must be completed. This checklist is the minimum requirement for a
project checklist. LAGs may add their own additional requirements to the
checklist. When LAGs are submitting project claims for payment they must
ensure that the checklist is fully completed. As the checklist may be completed
over a period of time, each entry on the checklist must be initialled and dated as
it occurs.
Fully completed, signed and dated checklists must be on all files.
9.
LAG as Project Promoter
9.1
Where projects are undertaken by the LAG itself or by associated companies, the
normal procedure in relation to the processing of grant applications must be
followed, i.e. completion of grant application, assessment, Board approval,
commitment of funds, application for payment, inspection of completed project and
payment against vouched documented and certified claims.
9.2
In-house projects must be subject to the same evaluation process and scrutiny
as outside promoters and the LAG shall ensure that no conflict of interest exists
and that proper procedures are followed at all times. To ensure value for
money in respect of LAG run projects, a check must be completed to
determine whether a more cost effective delivery of the project/service
may be available. To this end, the LAG must publicly advertise/seek
quotations for outside providers to ensure that at all times there is a clear
competitive situation.
9.3
Public procurement thresholds apply as per Section 11.19 below.
9.4
The LAG must also ensure that the appropriate public financial procedures are
followed in respect of the purchase of goods and services and, in this context,
the above thresholds also apply.
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10.
Operating Rules
Project Assessment, Project File & Claims Documentation.
10.1
Each LAG is responsible for the custody and distribution of public funds (EU and
national) and is required to demonstrate accountability for all expenditure under
the Programme. The Agreement requires the LAG to keep an adequate
accounting system and to fully and properly document its operations.
10.2
A separate single file must be maintained in respect of each project considered for
grant aid. These records are crucial in recording the funding decisions of LAGs,
including the assessment of projects against the LAGs own stated business
priorities and the identification of minimum project evaluation criteria. Such records
will assist in demonstrating value for money under the Programme and in an
inspection and audit context. Each project file shall include all documentation in
respect of that project - a sample project checklist is attached at Annex 8.
At a minimum, each file should contain:

A checklist of all documents required for processing the application.

All documents submitted in relation to any project must be date stamped on
receipt at the LAG.

A completed formal application for grant aid signed & dated by the promoter
and date stamped & signed by an appropriate staff member in the LAG.

Any amendments made to the application for support or to the application for
payment must be endorsed by both the LAG and promoter (initialled and
dated).

Any amendments made to LAG documentation must be initialled and dated
by the person making the amendment.

Letter acknowledging receipt of the application.

An analysis/assessment report on the proposed project (including a
preliminary site visit) carried out by the appropriate member of staff and/or
sub-committee and/or (if deemed necessary) outside expert. The report
should assess the viability of the project and take account of such matters
as innovation, displacement, deadweight, availability of other sources of
funds, private matching funds, &c.

LAGs must ensure that, prior to issue of contract, the project promoter has
evidence of the required private matching funding e.g. savings, loan etc. In
addition, it is imperative that the promoter demonstrates that adequate
resources or bridging finance facilities are in place to deliver the project.
Projects that do not have this in place may be considered ineligible. At a
minimum, where phase payments have been agreed with the promoter,
evidence of 30% of the total project costs must be provided.

LAGs must satisfy themselves that the promoter has adequate funds to
deliver all subsequent phases as failure to complete the project will result
in all previous phased payments being recovered. LAGs that do not verify
the bridging finance and private matching at assessment and approval
stage may be found at fault if the project is not completed.
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The promoter’s Business Plan/Local Development Strategy, including the
proposed performance indicators/expected impacts (See Section 6).
The promoter’s most recent financial account available (in the case of an
existing business) and bank statements.
Article 72 of 1698/2006 states the requirement in relation to Durability of
Investment Related Operations. In this regard, evidence of ownership
where the project involves work of a capital nature. Where the project
involves construction work, the promoter should provide, at the time of the
application, evidence (i.e. land title, lease) of his/her entitlements to carry out
the work on the site and/or existing buildings and a copy retained on the file.
 In the case of owned land – a recently certified copy (copy recently
certified by solicitor to be a true copy) of the Folio/Stamped Deed of
Conveyance/Indenture, and map, showing the promoter as owner.
Alternatively, a letter and map, from promoter's solicitor certifying
that promoter is owner, would suffice.
 In case of Leased land: A certified original or copy (certified by a
solicitor to be a true copy) must be provided in all cases. The lease
shall be signed by both lessor and lessee (promoter), with both
signatures witnessed, and shall identify the land by way of area and
map. The lease shall stipulate the term (duration) and shall be for a
period of at least five years from the date of the final payment to the
promoter or for a term not less than the term of the contract,
whichever is the greater;
or
In circumstances where it is not possible to obtain a formal lease, a
legal document declaring that the project promoter has permission
to carry out the project activities concerned for at least a 5 year
period signed by a person/entity recognised as being the
person/entity in charge of the property and the promoter, will suffice.
A solicitor must witness this document. If a project file is found to
have any documentation that indicates less than 5 years the project
will be ineligible. This agreement cannot be used as contribution in
kind as per Section 15.
In the case of enterprise funding, evidence in writing that the LAG has
notified the relevant CEB(s) that it is considering the project for grant aid.
Details of other Departments, agencies, &c. consulted with a view to
determining the availability of alternative sources of funding.
The Evaluation Committee’s assessment, including the formal assessment
scoring record and any other documents, together with the
recommendation to the Board. A clear and transparent record of the
Evaluation Committee’s assessment should be maintained and, in this
regard, an ‘Evaluation Committee Scoring Record’ is at Annex 4. It is open
to each LAG to adapt this Evaluation Record, including the scoring
weights, to suit its own priorities and to differentiate as it sees fit between
evaluation priorities for different measures, &c. In doing so, the LAG shall
identify the key evaluation criteria where a minimum score is required.
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Although Annex 4 is the suggested template, the use of an Evaluation
Committee Scoring Record is not optional.
A signed and dated extract of the Board minutes, including the decision of
the Board including the information set out in Annex 2. The Board minutes
should clearly indicate the criteria used by the LAG to establish the amount
and rate of aid offered.
A copy of the inspection report on the site visit verifying that work has not
commenced prior to the signing of the grant acceptance letter.
A copy of the grant offer to the project promoter, signed and dated, a copy of
the contract signed and dated by the project promoter.
Relevant tax clearance certificates and C2 details, accompanied by
completed schedule of same.
Where grant assistance is to be provided in respect of non-recoverable VAT,
written confirmation from the Revenue Commissioners that the promoter is
not registered for VAT. The promoter shall provide this confirmation.
In the case of tourism projects, evidence of compliance with Fáilte Ireland or
other standards and consistency with the regional tourism strategy. Tourism
accommodation must be registered.
A properly documented claim with all relevant supporting documentation,
including original receipted invoices and the relevant bank statements. A
sample claim form is included at Annex 6.
Checklists are required for both application for support and application for
payment stages. These checklists are the minimum requirement. LAGs
may use their own checklists but the points on the Eligibility Checklist
(Annex 15) and Claim Checklist (Annex 16) must be included in the
checklist. Each file must have an eligibility checklist and each claim must
have a claim checklist.
Relevant quotations/tenders and a completed schedule of same in
accordance with section 11.9.
Architects/Engineers certificate of compliance with relevant planning, building
and fire regulations, and other statutory regulations.
Copies of the relevant insurance policies.
Certificates for voluntary labour and valuation of land/property donated to the
promoter (if applicable).
A copy of the inspection report, signed and dated, to verify that the work
being grant aided has been satisfactorily completed, by or (as appropriate)
on behalf of the LAG by an independent qualified person (engineer/architect,
&c.).
An independent assessment of the cost of the works carried out. The
assessment should be conducted by an appropriately qualified and
independent person.
Evidence that the LAG has checked the solvency of the promoter.
A summary of the grant payment calculation, copy of the EFT payment
showing payment of the grant to the promoter within 5 working days of
receipt by LAG, if this timeline is exceeded then the file must contain an
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explanation as to why, and an acknowledgement of receipt of same by the
promoter
Declarations from relevant bodies regarding double funding/de minimis – see
Section 18.2.
10.3
The project file opened for each application should clearly demonstrate all
actions taken by the LAG in the assessment of the project. In particular, the file
should clearly indicate the reasons for approving/rejecting grant aid. The
economic or other justification for supporting a project should be clearly set out,
including evidence that the LAG made appropriate comparisons with similar
projects, organisations or activities before making its decision. Annex 15 should
be used on all files.
10.4
The LAG may only accept original documentation. Where original documents
(invoices and receipts) are needed by the promoter, e.g. for tax return purposes,
the LAG should take a photocopy and certify that it is a copy of the original. The
original invoices and receipts, whether retained or returned to the promoter,
should be endorsed or stamped with the name of the LAG and a statement that
EAFRD grant aid has been awarded/claimed in respect of same. Please note that
LAGs must endorse/stamp the original invoices and receipts and subsequently
take a copy of same if the original documentation cannot be retained on file (Note
– only receipted invoices are acceptable).
10.5
The promoter should be informed that the original document (if returned to
him/her) might be required from him/her at a later stage in the event of an audit or
other official visit to the project.
10.6
Where the project involves a claim in respect of capital works, refurbishment,
renovation, etc., the LAG shall, unless it has the expertise itself, obtain an
independent assessment (e.g. by an engineer, architect) of the cost of the work
carried out. For other projects, the LAG shall ensure that a final inspection of
each project is performed by an appropriately qualified person. Aid should be
paid on the lower of the costing of the independent assessor or the documented
claim. The cost, if any, of obtaining a qualified assessment shall be borne by
the LAG.
10.7
All correspondence/documentation including letters, emails, &c., related to a
project shall quote the Declaration/Application reference as automatically
assigned by the RDP IT System.
10.8
Administrative Checks under Article 26 of Commission Regulation (EC) No.
1975 of 2006
As per the Agreement between the Department and the LAG, the LAG has
responsibility for carrying out the administrative checks provided for under Article
26 of Commission Regulation (EC) No. 1975/2006, as delegated to it by the
Department. The LAG shall be responsible for carrying out administrative checks
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on all (100%) applications for support or payment claims, which cover all elements
that it is possible and appropriate to control by administrative means.
As per Article 26 of the aforementioned Regulation, LAGs shall have regard to the
following:
Administrative checks on applications for support shall in particular include a
verification of:

the eligibility of the operation for which support is requested;

the respect of the selection criteria set out in the rural development
programme;

the compliance of the operation for which support is requested with
applicable national and Community rules on, in particular, and where
relevant, public procurement, State aid and the other appropriate obligatory
standards established by national legislation or established in the rural
development programme;

the reasonableness of the costs proposed, which shall be evaluated using
a suitable evaluation system, such as reference costs, a comparison of
different offers or an evaluation committee;

the reliability of the applicant, with reference to any previous co-financed
operations undertaken since 2000.
Administrative checks on payment claims shall include in particular, and as far
as this is appropriate for the claiming question, a verification of:

the delivery of the products and services co-financed;

the reality of expenditure claimed;

the completed operation compared with the operation for which the
application for support was submitted and granted.
Administrative checks relating to investment operations shall include at least
one visit to the operation supported or the investment site to verify the
realisation of the investment.
and
Administrative checks shall include procedures to avoid irregular double
financing with other Community or national schemes and with other
programming periods. Where financing from other sources exists these checks
shall ensure that the total aid received does not breach the maximum
permissible aid ceilings.
The procedures by which these checks will be performed shall be documented in
the LAGs procedures manual. Crucially, the procedures shall require the
recording of control work undertaken, the results of the verification and the
measures taken in respect of discrepancies.
The performance of the checks shall include the use of appropriate checklists,
which detail the staff member who has performed the check, the date of any
check and supervisor who has reviewed the check.
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Reliability Checks under Article 26 of Commission Regulation (EC) No. 1975
of 2006
Article 26.2 (e) of Commission Regulation (EC) No. 1975/2006 requires that
administrative checks on applications for support shall in particular include a
verification of the reliability of the applicant, with reference to any previous cofinanced operations undertaken since 2000. This reliability check relates to all
co-funded rural development schemes including Department of Agriculture,
Fisheries & Food (“DAFF”) schemes. As Article 26 is 100% delegated to LAGs
through their contract with the Department it is essential that LAGs verify the
reliability of the applicant. To aid this process LAGs must ensure that each
project promoter completes a self declaration in relation to previously funded
operations.
At application stage LAGs must ask project promoters the following questions:
1.
2.
3.
4.
Have you received funding under the previous LEADER+ or National Rural Yes/No
Development Programme 2000-2006?
Are you a farmer or have you made an application under the Single Yes/No
Payment Scheme (SPS)?
If answer to 2. above is Yes, provide your Herd no./Flock no./Cereal no. or
other Department of Agriculture, Fisheries & Food (DAFF) identifier and
provide a copy of your most recent SPS application form.
Have you ever had a penalty applied under any DAFF Scheme since 2000 Yes/No
e.g. Single Payment Scheme (SPS), Young Farmer Installation Aid (YFIA),
Early Retirement Scheme (ERS), Farm Waste Management Scheme
(FWM), Scheme for Organics (ORG), Rural Environment Protection
Scheme (REPS) (this does not disqualify any applicant from Axes 3 & 4)
If a promoter answers yes to question one then the LAG should verify that on
the previously funded project no penalties or issues arose regarding the
realisation of the project and the five year duration requirement.
If a promoter answers yes to question four then the LAG should notify the
Department. This does not exclude the promoter from applying for and being
awarded funding. LAGs shall increase the monitoring of the project during the
implementation phase and for 5 years post completion.
Annual Report
10.10 LAGS will be required to submit an Annual Report to the Department, on the
checks carried out under Article 26 as per Sections 10.8 and 10.9 above.
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11.
Operating Rules
Eligibility of Projects
11.1
Axis 3 and Axis 4 of the Programme place major emphasis on the implementation
of innovative approaches to rural development at a local level. Innovation in
products and processes must be continuously sought with needs and solutions
identified at a local level. The LAG should focus on the networking of local
partnerships and the implementation of co-operation projects should be
emphasised, encouraged and facilitated. There is also a major emphasis on
economic activity and enterprise including diversification into non-agricultural
activities, the creation of new and the expansion of existing enterprises, job
creation and sustaining of existing jobs as well as the generation of additional and
alternative incomes in rural areas.
Support is also provided for the
encouragement of tourism activities and for the maintenance, restoration and
upgrading of the cultural heritage.
11.2
Aid will take the form of support under the following measures:

Diversification into non-agricultural activities

Support for business creation and development

Encouragement of tourism activities

Basic services for the economy and rural population

Village renewal and development

Conservation and upgrading of the rural heritage

Training

Skills acquisition and animation for the preparation and implementation of a
local development strategy.
11.3
LAGs must consider the following in determining the eligibility of a project:

That the proposal is consistent with the objectives of the Programme and
the specific measure for which funding is sought;

The objectives set out in the LAGs business plan/local development strategy;

EU and national regulatory requirements;

The relevant section(s) of the Operating Rules;

Can the promoter provide appropriate assurance that deadweight does not
arise?

Is there potential for similar businesses or jobs to lose out as a result of
Programme aid, i.e. will there be displacement? It should be noted that
funded activities do not need to be identical to activities already in
existence to result in displacement. In this regard, it may be possible for
an innovative approach to result in displacement. Such activities shall not
be eligible for funding;

The availability of funding from other Government Departments, State
agencies, &c;

Has the project been proofed/assessed for viability?

That the ‘de minimis’ rule is adhered to;
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Whether evidence of title/leasehold is required. Evidence of title/leasehold
must be provided where works of a capital nature are being carried out by
the promoter.
In general, an overall ceiling of €150,000 grant aid per project will apply. In
exceptional circumstances, and subject to prior written approval of the
Department (EU Rural Development Division), grant aid of up to €200,000 may
be awarded. In addition, with the prior written approval of the Division, grant aid
of up to €500,000 may be awarded to non-commercial community projects
under the Basic Services and Village Renewal measures). If a LAG wishes to
apply for written approval for the increased grant ceiling, the relevant form
Annex 11 should be completed and submitted, along with a copy of the project
file, to the Department.
Most grant assistance under Axes 3 & 4 will be in the form of ‘de minimis’ aid.
In any event, ‘de minimis’ aid must not exceed €200,000, from all grant giving
agencies to any one beneficiary. It should be noted that grant aid must conform
to the provisions of ‘de minimis’ legislation apart from non-commercial
community projects under the Basic Services and Village Renewal measures,
which may be funded to a maximum of €500,000 subject to the prior written
approval of the Department.
The LAG must operate within the constraints of EU and national sectoral
policies, competition policy, the Common Agricultural and Fisheries Policy and
other national and EU sectoral exclusions. The LAG shall, therefore, acquaint
itself with the objectives of, and aid available under, other official programmes.
In this regard, LAGs should maintain close liaison with other development
agencies including Local Authorities, County Development Boards (“CDB”),
Shannon Development, BIM, Údarás na Gaeltachta, Fáilte Ireland, CEBs,
Teagasc, FÁS and Enterprise Ireland, when considering project applications.
As per the Programme, the RDP will not provide support to the fisheries sector
or aquaculture industry. It will, however, complement actions under the
European Fisheries Fund through support for coastal communities under Axes 3
and 4.
11.5
Additionality
In order to ensure a genuine impact by the Programme, as required by the
European Commission, LAGs shall determine in the first instance whether the
project being considered for aid can be funded by other agencies or under other
programmes. In so doing, the LAG may inform the relevant agency of a
reasonable timeframe in which that agency is expected to respond – this
timeframe may be no less than 15 working days. In the case of no response
within the timeframe, the LAG may proceed to evaluate the relevant project.
The European Court of Auditors provided further clarification:
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“There are several potential sources of funding for local rural development
projects... It would not be an efficient, economical and effective use of the
LEADER budget if it duplicated other programmes or activities unless the
projects funded represent a clear added value in terms of the 'LEADER
method': innovative approaches; interaction between different economic
sectors; bringing together the public and private sectors in partnership”
11.6
11.7
11.8
Innovation
The LAG should gear its operations towards aiding projects where the integrated
nature and method of implementation or delivery of the projects represent new
and locally innovative approaches.
Public Funding
Grant aid awarded to a project (or phase/element of a project) in combination
with other public funds shall be ineligible and shall result in the decommittment
of that project (or that phase/element that project).
Deadweight & Displacement
LAGs must avoid grant-aiding projects which are capable of proceeding without
Programme aid (i.e. "deadweight"). Reference to “deadweight” shall be made on
all application forms (e.g. a declaration by the promoter that the project would not
proceed without Programme funding).
Grant aid cannot be provided if it will result in the displacement of a similar
enterprise elsewhere, whether it is within the LAGs area of operations or that of
neighbouring LAGs. Grant aid cannot be awarded to an enterprise, therefore, if it
is likely to adversely affect the operation of another existing enterprise in the LAGs
area of operations or that of a neighbouring LAG. The evaluation of the project by
the LAG must adequately address the issue of displacement and detail the steps
taken by the LAG in doing so.
These issues shall also be addressed by the Evaluation Committee and the Board
when considering a project for funding. Details of the discussions held by the
Evaluation Committee and Board in respect of both issues shall be included in the
minutes of both meetings.
The provisions in respect of displacement also apply to community based shops
and farm shops.
11.9
Acquisition of Skills
In considering projects for aid, the evaluation process should include an
assessment of whether the promoter possesses the requisite qualifications,
training, skills, &c. to implement the project. Where appropriate the LAG should
first consider helping the promoter to acquire the expertise so as to underpin the
viability of the project. Grant aid should not be awarded unless the promoter has
the necessary training and skills to bring the project to fruition.
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Payments
11.10 Grant payments can only be made in the following circumstances:

Upon completion of the project or the funded element/phase of the project.

Following submission, by the promoter, of a fully documented and signed
and dated claim form. All payments must be made by the project
promoter.

Following inspection by the LAG as to the project’s (or appropriate phase
thereof) satisfactory completion.

Upon completion by the project officer of a written report of each visit,
which has been fully recorded and placed on file.

Requisite documentation has been placed on the project file including the
required checklists.
Advance payments must not be made under any circumstances. Each LAG
should also ensure that no grant payments are made to companies in liquidation
or receivership. A check must be made with the Companies Registration Office
in this regard.
Phased Payments
11.11 LAGs are permitted to make phased payments to promoters, following a request
from the promoter and where it can be shown that it was necessary for the
efficient and effective completion of the project. A phased payment can only
issue subject to the provisions of Section 11.10 above.
The first phased payment may not issue until at least 30% of total eligible
costs has been incurred by the promoter. No more than 5 payments may issue
for any project. All relevant aspects of the project file must be completed before
a phase payment is made e.g. tax clearance certificates, etc
If the project is not eventually completed, all phased payments made must be
recovered. This condition must be included in the contract with the promoter.
LAGs may wish to consider requiring a project promoter in receipt of phased
payments to take out a bond to ensure completion of the project. In case of a
capital project where the total investment by the LAG is in excess of €100,000,
consideration should be given to obtaining professional sign-off for each
phased payment.
Professional Fees for Capital Projects
11.12 In respect of capital projects, professional costs, such as architects’, engineers
and consultants fees shall be eligible for funding up to a ceiling of 12% of the
capital costs such projects. This ceiling is the cumulative limit for all
professional fees associated with a project. Professional fees, associated with a
capital project e.g. an architect preparing plans for planning permission, are not
eligible as a stand alone project.
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11.13 In addition to the above, it is required that all projects are compliant with Council
Regulation (EC, Euratom) No. 2988/95 of 18 December 1995 which states:
“Acts which are established to have as their purpose the obtaining of an
advantage contrary to the objectives of the Community law applicable in the
case by artificially creating the conditions required for obtaining that advantage
shall result, as the case shall be, either in failure to obtain the advantage or in its
withdrawal.”
Second-hand equipment (See also Section 11.26)
11.14 The purchase costs of second-equipment shall be eligible for grant assistance in
the case of micro-enterprises only within the meaning of Commission
Recommendation 2003/361/EC.
The conditions under which the purchase of second-hand equipment may be
regarded as eligible expenditure are as follows:

The seller of the second-hand equipment shall provide a written declaration
stating its origin and shall confirm in writing that at no point during the
previous 7 years has it been purchased with the aid of national or
European Community grants;

The price of the equipment shall not exceed its market value and shall be
less than the cost of similar new equipment; and

The equipment shall have the technical characteristics necessary for the
operation and comply with applicable norms and standards.
Non-compliance with any one of the above conditions shall render any aid
granted in respect of the second-hand equipment ineligible.
Leasing
11.15 The lease or hire purchase of plant or equipment can only be accepted as
private matching funds i.e. it is not eligible for direct grant aid unless the lease or
hire purchase agreement provides for the actual beneficial transfer of ownership
to the lessee or hirer.
Travel and Subsistence
11.16 The travel and subsistence cost associated with a project promoter can only be
charged to the Programme where it is integral to the project e.g. attendance at
Trade Fairs. General project travel costs are not eligible. The Programme will
reimburse subsistence expenses up to the level of the prevailing schedule of
Civil Service rates.
Administration, Hospitality & Entertainment Costs
11.17 The administration, entertainment or hospitality costs of project promoters are not
eligible for funding.
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Payments in Cash Ceiling
11.18 A ceiling of €1,000 will apply for payments in cash for vouched services and
purchases made by the LAG itself and also for promoters who provide invoices
in support of payments. In all cases, therefore, amounts in excess of €1,000
must be paid by Cheque, Bank Draft, Money Order, Credit Card, &c. Any
amount exceeding this threshold and forming the basis of a claim for grant aid
shall be considered ineligible for funding and shall be de-committed.
In the context of the above, invoices settled for cash will be considered ineligible
for grant aid unless accompanied by an appropriate receipt.
Payments by Beneficiaries
11.19 Payments by beneficiaries shall be supported by invoices and documents
proving payment. Receipts must be signed, dated and refer to the invoice to
which the payment relates.
Quotations
11.20 The following Public Procurement thresholds from www.etenders.gov.ie shall
apply to LAGs and promoters:
It is a basic principle of public procurement that a competitive process should be
used unless there are justifiably exceptional circumstances. The type of
competitive process can vary depending on the size and characteristics of the
contract to be awarded and the nature of the contracting authority.
Low Value Requirements
 supplies or services less than €5,000 in value can be purchased on the
basis of verbal quotes from one or more competitive suppliers;
 supplies or services contracts between €5,000 and to €50,000 in value
might be awarded on the basis of responses to specifications sent by fax or
email to at least three suppliers or service providers.
Advertising
Publication on the etenders.gov.ie website generally meets national advertising
and publicity requirements and significantly reduces the need for expenditure on
advertising. Notices can be placed by registering online. The site is a key
reference point for potential suppliers and service providers and the service is
currently provided at no cost to contracting authorities.
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Diagram 1. Steps in conducting a Competitive Process for contracts below EU
Thresholds
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Direct Invitation (without advertising)
Alternatively, a process of direct invitation to tender may be used. This may
involve

invitation to firms deemed appropriately qualified for a particular project
(this may be appropriate for specialised requirements in markets where
there is a limited number of suppliers or service providers)
or

invitation to tender to firms on a list established on an open and objective
basis (normally used by contracting authorities which have a frequent or
recurring requirement for supplies or services or those wishing to
maintain a well organised ongoing procurement system).
Where direct invitations are issued, firms from which tenders are sought should
be a good representative sample of all potential bidders in the market
concerned. The number invited to tender should be determined by the size and
particular characteristics of the project to be undertaken. The number must be
sufficient to ensure adequate competition, and should not be restricted for
reasons of administrative convenience. At least five firms should normally be
invited to submit tenders.
The methods and criteria for selecting firms and for awarding contracts should
be documented and should be objective, transparent and proportionate. It
should be clearly understood that whether responses are to an advertisement or
to a direct invitation, all parties in the process must be treated on the same fair
and objective basis. Decisions on selections for smaller projects or purchases
should be recorded with a minimum of formality.
Evaluation and Contract Award
For larger projects (€50,000 and above) being awarded on the basis of the most
economically advantageous tender (MEAT), it should be the normal practice to
have the evaluation of tenders carried out by a team with the requisite
competency. This may include independent representation, i.e. a competent
person from outside the area directly involved with placing the contract.
Transparency and objectivity are best demonstrated by the use of a scoring
system or marking sheet based on the relevant weighted criteria, including
price, indicating a comparative assessment of tenders under each criterion. As
an aid to understanding and clarity, it may be appropriate to invite the most
competitive tenderers to present or elaborate on proposals for technical or
consultancy projects. However, any dialogue with tenderers that could be
construed as "post tender negotiation" on price or result in significant changes
to the published tender specifications must be avoided.
Results of Tendering Process
All tenderers should be informed of the result of a tendering process without
delay.
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The full text of Public Procurement Guidelines – Competitive Process is
available at the following link:
http://www.etenders.gov.ie/guides/Guide_Download.aspx?id=2745
The Department recognises that it may not always be possible to obtain the
requisite number of quotes. In such circumstances, evidence (correspondence
between LAG/promoter and the supplier/contractor) that the requisite number of
quotes were sought must be retained on file, i.e. formal written requests for
quotations from the promoter to prospective suppliers/contractors. When seeking
quotations from suppliers/contractors, there should be a reasonable prospect
that the supplier/contractor will submit a quotation. The above thresholds
relate to each item of expenditure grant aided.
Each LAG is required to maintain a schedule of quotations on all relevant
project files. The schedule should associate the relevant item/element of
expenditure funded with the corresponding quotations.
The guidelines to be followed in relation to public procurement are available on
the eTenders website – www.etenders.gov.ie. LAGs should consult with this site
as a matter of course.
Bank Interest
11.21 Interest on debt shall not be met from Programme funds. Any bank interest
accrued through the operation of this programme must be reimbursed to the
Programme.
VAT
11.22 VAT is not eligible for funding with the exception of non-recoverable VAT when
it is genuinely and definitively borne by the beneficiaries.
Mobile Equipment
11.22 Stringent safeguards must be in place by the promoter to ensure that equipment
funded under the Programme is not misappropriated. An asset register must be
maintained by the promoter in respect of Programme funded assets and a place
of storage should be designated and available for inspection.
Purchase of Land
11.23 The purchase of land/buildings is eligible providing the cost is not more than
10% of the total eligible expenditure on the project concerned. The following
evidence will be required:

Legal confirmation of ownership (i.e. Title Deeds)

Copy of contract of sale
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Evidence of Title/Leasehold
11.24 The promoter must provide evidence of Title/Leasehold in respect of capital
projects involving land, e.g. sites of building construction/renovation, fixtures,
traffic ways, &c. Leases in respect of such projects must run for a minimum
period of 5 years from the date of the final grant payment to the promoter.
Where a lease or evidence of title is not available a legal document declaring
that the project promoter has permission to carry out the project activities
concerned for at least a 5 year period signed by a person/entity recognised as
being the person/entity in charge of the property in question and the promoter
will suffice. A solicitor must witness the signing of this document.
Eligibility Queries
11.25 In accordance with the LEADER bottom-up approach to rural development,
each Local Action Group is responsible for approving actions falling with its
business plan. In addition to responsibility for identifying evaluating and
approving projects for Programme funding, the LAG is responsible in the first
instance for determining the eligibility of projects under the Programme and
reaching a position in relation to same. The LAG should assess projects with
reference to the LAGs Business Plan/Local Development Strategy, the
Programme Operating Rules and all relevant EC Regulations. If there are
doubts with regard to the eligibility of the relevant project/activity following its
consideration by the Evaluation Committee or Board, the LAG may then submit
the proposal to the Department’s Eligibility Review Group (ERG) for a
recommendation on eligibility. Once the Evaluation Committee has approved a
project the LAG may submit the specific eligibility query to the ERG using the
template at Annex 12. All relevant documentation must be submitted before the
ERG will consider a project. The ERG does not consider the eligibility of the
entirety of the project.
Eligibility queries should not be submitted to the Department without the above
consideration at LAG level; Department officials are not in a position to issue
eligibility decisions where projects have not been fully considered at LAG level
and without full project information being available.
Ineligible Activities
11.26 Aid shall not be awarded or paid in respect of the following mainstream
categories:

Agriculture*

Fisheries

Childcare

Education

Greyhound Industry

Healthcare activities

Housing
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Race and sport horse industries (with the exception of ancillary activities
for the provision of services to those industries).
* LAGs should firstly ascertain if the activity/animal has been covered by
any current or previous DAFF scheme. If the activity does not qualify for
DAFF funding that does not mean that it will qualify for Axis 3 funding if the
core activity is deemed to be "agriculture". This would apply to many
sectors e.g. goat farming, poultry production, fruit, small scale market
gardens etc.
Aid shall not be awarded in respect of the following activities:

Conventional motor vehicles, including cars, industrial/farm/construction
vehicles, vans, buses, &c.

Conventional retail operations, excluding community based shops and farm
shops selling locally produced produce.

Courses of instruction or training which form the part of normal education
programmes or systems at secondary or higher levels

Insurance for project promoters

Loans

Mainstream activities of sporting clubs and organisations

Nursing homes

Planning application fees

Race Horses or Sport Horses

Working capital (including stock)

Second-hand equipment except in the case of micro-enterprises within the
meaning of Commission Recommendation 2003/361/EC.

Horticultural (including bee-keeping)
In addition to the above, it is required that all projects are compliant with Council
Regulation (EC, Euratom) No. 2988/95 of 18 December 1995 on the protection
of the European Communities financial interests. Particular attention should be
given to Article 4.3 which states:
“Acts which are established to have as their purpose the obtaining of an
advantage contrary to the objectives of the Community law applicable in the
case by artificially creating the conditions required for obtaining that advantage
shall result, as the case shall be, either in failure to obtain the advantage or in its
withdrawal.”
Funding of Projects in Hub Towns
11.27 Funding of projects in a Hub/Gateway town is ineligible under the RDP 20072013. However, in very exceptional circumstances, with the prior written
approval of the Department, where the service funded is being delivered to
the rural population in their homes/area then this element may be eligible.
Projects where the service is provided in the hub town to rural dwellers should
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only be allowed where it is not feasible or technically possible to provide the
service in the rural area.
In this regard, LAGs must submit detailed funding rationale to the ERG for
written approval. In addition to the normal documentation required by the ERG
the LAG should submit a detailed analysis of the percentage of the service that
is delivered to the rural population in the eligible area and the percentage that
applies to the ineligible area. This should be a qualitative assessment and there
should be analysis of how these percentages were arrived at.
The ERG issues written communication to the LAG to advise the
recommendation of the ERG.
If the project is deemed eligible by the ERG grant-aid may be awarded to the
percentage that applies to the rural population i.e. 40% of the service is
delivered to people in the eligible area 60% is delivered to the people in the hub
town.
The calculation of the grant would be: (total costs x established percentage
of eligible area) x % rate of aid = total grant e.g. (€1,000 x 40%) x 75% =
€300.
12.
Eligibility under Measure 341 – Skills acquisition, animation and implementation of
local development strategies
Under the Programme, measure 341 is a project measure. However, unlike other
measures it is also allowable to charge expense type payments in respect of animation
activities to this measure. Expenses charged under this measure must be fully
documented and they must clearly relate to the animation strategies of the LAGs.
It is a requirement that for all expenditure charged under measure 341 that true and
accurate indicators are collected. In this regard, LAGs should refer to pages 161-162
of the Rural Development Programme Ireland 2007-2013.
Eligible expenditure under measure 341 includes:

Animation of LAG area.

Public meetings/events to raise awareness of the RDP and the local
development strategy.

Publicity/media events/articles/ broadcasts for the RDP and the local strategy.

Meeting applicants and discussing how their project might fit within LAG
strategy and RDP eligibility rules.

Animation activity carried out in advance of the submission of a project
application by a promoter.

Building capacity in community groups/individuals.
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Animation activities at group/individual level to encourage community
involvement in a broad range of social and economic activities.
Capacity building measures aimed at community and minority groups to foster
the spirit of social capital and self-help.
Initiatives aimed at geographical disadvantaged communities or those lacking in
sufficient mass to enhance cohesion and capacity to develop.
Initiatives to animate specific interest or marginal groups to harness unique
potential.
Where animation activities are being charged as expense items under any/all of the
above they may be eligible under measure 341 provided such expenses are clearly
documented and quantified by the LAG. It should be noted however, that as measure
341 is a project measure it is a requirement that both expenses payments and project
payments have all the required supporting records and documentation i.e. receipted
invoices etc.
If a portion of staff salaries is to be charged in respect of activities under this measure
there must be a clear rational for the apportionment and the activities undertaken and
their relevance to the LAGs strategy must be clearly documented i.e. LAGs must have
a clearly defined apportionment policy indicating the portion of the relevant staff
member’s time that is devoted to animation type activities. This apportionment policy
should clearly define the main types of activities concerned.
LAGs should have a detailed animation strategy as part of their business plans which
details the targets, outputs and indicators, which they intend to meet on an annual
basis during the Programme. This strategy should reflect the targets set in the LAGs
local development strategy.
Salaries charged to measure 341 must be referenced back to the specific
targets/indicators in the animation strategy. This strategy should be reviewed annually
and the outputs/impacts achieved should be documented/refined as necessary. You
should note that any performance data collected in the context of non-project
expenditure under 341 will form part of an overall framework for monitoring the RDP.
A template Annex 10, which must be completed in respect of salary expenditure under
measure 341, has been devised in order to assist in the necessary reporting. This
template is the minimum requirement. LAGs may use their own templates but the must
also include all the areas covered in the Division's template.
This section should be read in conjunction with Section 43.
13.
Local Authority Co-funding
The following should be noted with regard to Local Authority co-funding:
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Operating Rules
Co-funding with the local authorities is permitted from the date of the
Commission amendment decision i.e. 12 August 2009. The Board may approve
projects availing of this amendment after that date where project activity had not
commenced either before the date of the Commission decision or the date of
Board approval. The amendment is not retrospective;
Co-funding may only be permitted under measures 321, 322, 323 and only for
community based projects;
Assistance for A&D projects is not eligible for co-funding;
Where local authority funding is used as private matching, a letter from the local
authority must be obtained to confirm that the funding is from monies raised
locally by the Local Authority (e.g. commercial rates, planning fees,
development levies, etc.) and/or monies received from the Local Government
Fund. Please note that EU monies may not be used to co-finance Programme
projects, e.g. funding received under the Urban Regeneration Scheme 2007 –
2013 etc. This letter must be signed by a Director of Services or equivalent, of
the Local Authority;
Arrangements in relation to the inspection of relevant Local Authority
documentation etc. are being finalised and will be advised to you in due course;
RDP funding shall not be awarded in respect of works falling within the statutory
remit of the Local Authorities, i.e. Programme funding shall not be used to
replace or supplement Local Authority funding activities – the EU principle of
Additionality applies (see also Section 11.5);
Funding may not be approved for general maintenance works;
Only those applications submitted by community groups/organisations in
accordance with the LEADER bottom-up approach to Rural Development shall
be eligible;
The requirements in relation to quotations for suppliers/contractors on the
projects must be adhered to;
There is no reason for local authorities to be joint applicants. The maximum
Programme grant rate shall remain at 75% of the total eligible cost and the
minimum combined Local Authority/Community contribution shall be 25%.
The minimum community cash contribution must be 5% of total eligible costs;
The LAGs will be responsible for ensuring value-for-money;
The maximum public commitment is 95% i.e. RDP + LA;
Each project must have it’s own tender process i.e. LAs cannot use existing
tenders;
Local Authorities cannot submit a tender to be paid as a contractor;
LAGS are not required to co-fund, in line with the bottom-up approach, it is a
matter for the Board to decide.
Example of co-funding:

Total of all invoices [€100,000]

Total of Local Authority input i.e. wages/machinery etc [€65,000]

Total of 1 + 2 = Total Eligible Costs (TEC) [€165,000]

Establish the minimum cash contribution i.e. 5% of the TEC [€165,000*5% =
€8,250]
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Establish RDP element i.e. 3 minus (4+2) (cannot exceed 75% of TEC)
[€165,000- (€8,250+€65,000) = €91,750]
To establish the RDP % RoA: RDP amount divided TEC i.e. 5/3
[€91,750/€165,000 = 55.606%]
Private Match Funding from other Sources
14.1
Except for projects funded in line with Section 13 above, other sources of public
funding can not be reckoned as a source of private matching funding.
Council Regulation (EC) No. 1698/2005 defines public expenditure as
Any public contribution to the financing of operations whose budget is the origin
of the State, of regional and local authorities, of the European Communities and
any similar expenditure. Any contribution to the financing of operations whose
origin is the budget of public law bodies within the meaning of Directive
2004/18/EC.
14.2
14.3
15.
It is the responsibility of LAGs to familiarise themselves with those bodies
designated under Directive 2004/18/EC (as amended).
Evidence of Private Matching & Bridging Finance
LAGs must ensure that, prior to issue of contract, the project promoter has
evidence of the required private matching funding e.g. savings, loan etc. In
addition, it is imperative that the promoter demonstrates that adequate
resources or bridging finance facilities are in place to deliver the project.
Projects that do not have this in place may be considered ineligible. At a
minimum, where phase payments have been agreed with the promoter,
evidence of 30% of the total project costs must be provided. LAGs must satisfy
themselves that the promoter has adequate funds to deliver all subsequent
phases as failure to complete the project will result in all previous phased
payments being recovered. LAGs that do not verify the bridging finance and
private matching at assessment and approval stage may be found at fault if the
project is not completed.
Contribution in kind: Voluntary Labour / Donation of Land and Buildings
15.1
Voluntary labour
Voluntary labour may be acceptable as a source of private matching funding for
those actions undertaken to improve quality of life in rural areas. Such actions
must be community based and will include the provision of basic services for the
rural population, village renewal & development and the conservation & upgrading
of the rural heritage. Farmers’ labour may also be accepted as voluntary labour
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for projects under the Diversification into Non-agricultural Activities. Voluntary
labour may not be used as source of private matching funding for projects other
than those provided for above.
15.2 The following requirements apply to projects involving voluntary elements:

The total amount to be claimed by way of direct voluntary labour must be
agreed beforehand (i.e. prior to commencement of approved works) by the
project promoter with the LAG. The LAG should carefully examine such
applications and record its analysis/deliberations on the relevant project file.
Any excess over the agreed amount will be ineligible.

Voluntary labour may include inputs either by way of actual work carried out
and/or supervision etc. by appropriately qualified persons. In this context,
any agreement in respect of voluntary labour must include the names of
those persons contributing the voluntary labour, their relationship to the
community promoter, the nature, time, quantity and definitive cost of the
contribution and the qualifications which enable them to make that
contribution, i.e. their trade or profession, (e.g. engineer, architect, electrician,
plumber, &c.).

Incidental expenses cannot be included in the cost of the voluntary labour
element.

Timesheets for voluntary labour must be completed and retained. These
should detail the relevant dates, hours worked, and the activities
undertaken by each unpaid volunteer.

Voluntary labour costs shall be subject to certification by an appropriately
qualified third party or parties, e.g. Engineer, Quantity Surveyor, Accountant,
Auditor, to be agreed between the LAG and the promoter at the promoter's
expense.

When assessing the rates of voluntary labour, LAGS should ensure
compliance with Article 54 of Commission Regulation (EC) No. 1794/2006:
“In the case of unpaid voluntary work, the value of that work shall be
determined taking into account the time spent and the hourly and daily rate
of remuneration for equivalent work, where relevant on the basis of ex-ante
established system of standard costing, provided that the control system
provides reasonable assurance that the work has been carried out.”
In this regard, LAGS should refer to the various analyses of rates for
equivalent work.

The following upper limits will apply to all grant claims for payment which
include direct voluntary labour contributions: 
An hourly rate of €25 per hour

A daily rate of €200 per day

A weekly rate of €1,000 per week
LAGs should ensure that these upper limits are only awarded where
remuneration for equivalent work is paid at this rate or higher. LAGs should
be able to show how they have arrived at the voluntary labour rates e.g.
www.cso.ie or www.siptu.ie.
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15.3
In respect of projects including voluntary labour (donations), as with all aspects,
the LAG must ensure that the project promoter complies with all special and
standard conditions attaching to the formal letter of offer issued by the LAG in
respect of the approved project.
15.4
In addition, the provisions of Article 54 of Commission Regulation (EC) No.
1974/2006, in respect of calculation of the voluntary labour element, also apply.
15.5
15.6
15.7
15.8
Calculating the voluntary labour element
For the purpose of calculating the amount of aid for a project, in addition to the
normal rules, the grant must not exceed the amount of actual expenditure on the
project, i.e. there can be no grant assistance towards the value of the voluntary
labour contribution.
Eligible Grant Amount
Where voluntary labour is to be included, the eligible cost of the project is
calculated using the example at the end of this section.
Donations
The donation of buildings, formal leases, equipment, materials or services free
of charge or at a nominal cost as part of a project may be reckoned as private
matching funds for community-based projects. If the value of the donation has
been used in a previous project then it cannot be used again. If part of the
value of the donated lease term has been used for a previous project, the value
of the term that has been used must have expired before the remaining term of
the lease can subsequentially be used.
Eligible Grant Amount
Where a donation is to be included, the eligible cost of the project is calculated
using the example at the end of this section.
The LAG must adhere to the following in relation to the Donation of Land and
Buildings:

The value of the donated land must be agreed beforehand (i.e. prior to
commencement of approved works) by the project promoter with the Board
of the LAG. The LAG should carefully examine such applications and record
its analysis/deliberations on the relevant project file. Any excess over the
agreed amount will be ineligible.

Donations cannot constitute the full amount of matching funding. At least
5% of the total eligible costs must be in actual expenditure.

All donations are subject to certification by an independent qualified expert
or duly authorised official body. Documentary evidence must be retained on
the relevant project file.

Voluntary labour and donations that have not been approved in advance by
the Board shall be considered ineligible.
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EXAMPLE
Calculation of Programme percentage and the cash contribution amount on a
project involving contribution in kind:
1 Total of all invoices
2 Total of Benefit in kind i.e. voluntary
labour/land/real estate/equipment etc
3 Total of 1 + 2 = Total Eligible Costs (TEC)
4 Establish the minimum cash contribution
i.e. 5% of the TEC
5 Establish Programme element i.e. 3
minus (4+2) (cannot exceed 75% of TEC)
6 To establish the Programme % RoA: RDP
amount divided TEC i.e. 5/3
16.
€100,000
€65,000
€165,000
€165,000*5% = €8,250
€165,000(€8,250+€65,000=€91,750]
€91,750/€165,000000=55.606%]
Commitments of Aid
16.1
A valid commitment of grant aid exists only when:

the Board has made its decision and

a detailed letter of offer or contract, clearly stating the items/activity to be
funded, has issued to the applicant and

the offer or contract has been accepted in writing by the applicant within a
finite period specified by the LAG – 15 working days from the date of the
offer is suggested, except in the cases of force majeure.
16.2
Grant offers shall only be made in respect of specified costed investments and
shall set out the percentage aid level and grant amount ceiling in all cases. The
reallocation of funds within a project, up to a limit of €5,000 or 5% whichever is
less, must be approved in writing by the CEO. Any reallocation within a project
in excess of €5,000 shall only be done with express Board approval. Any
decision to reallocate funds within a project should be formally recorded in the
relevant Board minutes.
16.3
The grant offer should make it clear that if costs prove higher than
anticipated, an increase in grant aid shall not be given. Any increases in grant
aid over and above the initial project allocation shall be ineligible for funding under
the Programme. Rigorous evaluation of projects by LAGs at the application and
assessment stage should prevent such occurrences. In addition, the grant offer
should clearly inform the beneficiary of the 5 year commitment in relation to project
durability for investment related operations.
16.4
In exceptional circumstances, involving community projects only, where additional
items integral to the completion of the project arise in the course of the investment,
additional grant assistance may be considered. Any such request for assistance
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shall be considered as a separate application for assistance and shall be subject
to the prior written approval of the Department.
16.5
Each LAG should impose an expiry date on all commitments/contracts. The
period allowed, e.g. 12 months, is a matter for the LAG itself but the progress of
all projects should be kept under review. The purpose of the time limit is to
prevent funds being needlessly tied up in projects that are not proceeding.
16.6
Project deadlines may be extended following CEO approval but should not be
extended by more than 3 months at a time. A clear rationale for the extension
must be recorded on the project file. For each Board meeting a list of all
projects which have received an extension must be brought before the Board for
their information and for recording of same in the Minutes. Once a project
exceeds its original project deadline by 6 months it must be brought back before
the Board for approval to extend past this date.
16.7
The total amount of commitments shall not exceed the amount of public funding
available to the LAG in the expectation that not all grants may be drawn down.
Accordingly a LAG shall not operate on the expectation that not all grant
commitments will be drawdown, e.g. where funding may be decommitted as a
result of projects not proceeding or the inability of the promoter to draw down
the full grant offered.
16.8
Each LAG shall apportion its budget on a yearly basis over the life of the
Programme. Each LAG will be required to supply the Department with
expenditure projections on an annual basis.
16.9
If for any reason a LAG is considering the revocation of a grant offer to a project
promoter, the following procedure should be applied:

Issue a letter detailing the specific issues to be addressed. This letter must
indicate to the promoter that these issues will be notified by means of a
subsequent registered letter if the matter is not resolved to the full
satisfaction of the LAG in respect of all the terms and conditions attached
to the original grant offer.

In the absence of a timely response to the aforementioned letter, the LAG
should then issue a registered letter giving a specific time and date by
which a response must be received. This date should be approximately
two weeks (10 working days) from the estimated date of receipt of the
registered letter. State clearly that failure to comply with this will lead to a
revocation of the original grant offer.

If no response is received or the promoter fails to satisfy all terms and
conditions of the grant offer, a registered letter should issue informing the
promoter that the grant has been revoked as a result of a Board decision.
The steps detailed herein Section 16.9 shall only be undertaken on the basis of
an appropriately documented Board decision.
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16.10 Any such decisions may be appealed as per the appeals procedure outlined at
Section 23.
17.
Rates of Aid
17.1
The rates of aid applicable to projects under Axes 3 & 4 are detailed at Table A
below.
17.2
In order to ensure consistency with the principle of additionality (see Section
11.5), a LAG may only offer grant aid at the rates available for comparable
projects/activities under other grant aid schemes operated by Government
Departments and State agencies. A LAG may not undermine the efforts of
Government Departments and State agencies by offering a higher rate of aid or
grant amount for comparable projects/activities.
17.3
The aggregation of aid, i.e. a higher rate of aid for one project/element of a
project being offset by a lower rate of aid for another, is not permitted.
17.4
LAGs should consider reserving the relevant maximum rates of aid for community
based projects.
17.5
If projects or a phase of a project qualifies for aid under another scheme or
programme, that project, or phase of project, shall be considered ineligible for aid
under the Programme.
17.6
When awarding the community rate of aids of either 75% or 90%, LAGs should
examine whether the promoter and the project are eligible under the following
criteria:

The promoter must be a non-profit distributing group, institutionally
separate from the State, which has come together to pursue a common
cause or interest for the good of their community.

It must be autonomous and involve voluntary activity.

It must promote the interests of the wider community rather than the
commercial interests of its members.

The membership of the group must not consist of any secondary economic
beneficiaries e.g. local business people coming together as a “community
group” to apply for funding to bring tourists into an area.

There must be no commercial basis for the project.
17.7
Artificial Splitting of Projects
The deliberate artificial splitting of projects to exceed the thresholds allowed
under Table A below is strictly not permitted. For a project to be considered
eligible as a phased project, it must be stand-alone and operable in its own
right.
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In addition to the above, it is required that all projects are compliant with Council
Regulation (EC, Euratom) No. 2988/95 on the protection of the European
Communities financial interests. Particular attention should be given to Article
4.3 which states: “Acts which are established to have as their purpose the
obtaining of an advantage contrary to the objectives of the Community law
applicable in the case by artificially creating the conditions required for
obtaining that advantage shall result, as the case shall be, either in failure
to obtain the advantage or in its withdrawal.”
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Table A – Rates of Aid
Measure and Sub-measure
Menu Options
Rate of Aid
RDP
Max Grant Per Project
RDP
311 – Diversification into non-agricultural
activities
Capital/Other
A&D Private
50%
75%
€150,000*
€30,000
312 – Business creation and development
Capital/ICT Community
Capital/Other
A&D Community
A&D Private
75%
50%
90%
75%
€150,000*
€150,000*
€30,000
€30,000
313 – Encouragement of tourism activities
Capital/Community
Capital/Other
A&D Community
A&D Private
Accommodation
75%
50%
90%
75%
50%
€150,000*
€150,000*
€30,000
€30,000
€150,000*
321 – Basic Services for the economy and
rural population
Capital/Community
Capital Comm. Islands
Capital/Comm. Shop
Capital/Youth Cafés
Capital/Other
A&D Community
A&D Private
75%
75%
75%
75%
50%
90%
75%
€150,000**
€150,000**
€150,000**
€150,000**
€150,000*
€30,000
€30,000
322 – Village renewal and development
Capital/Community
Capital Comm. Islands
Capital/Other
A&D Community
A&D Private
75%
75%
50%
90%
75%
€150,000**
€150,000**
€150,000*
€30,000
€30,000
323 – Conservation and upgrading of the
rural heritage
Capital/Community
Capital Comm. Islands
Capital/Other
A&D Community
A&D Private
75%
75%
50%
90%
75%
€150,000*
€150,000*
€150,000*
€30,000
€30,000
331 – Training and information
Training courses
Capital/ICT Community
Facilities/Equip
100%
75%
50%
€150,000*
€150,000*
€150,000*
341 – Skills acquisition, animation and
implementation of local development
strategies
Training/Animation/&c.
Capital Equip
100%
50%
No limit
No limit
421 – Implementing co-operation projects
As per Axis 3 activities
Pre-development
100%
€7,500
Administration
100%
No limit
431 – Running the LAG, acquiring skills
and animating the territory
* In exceptional circumstances, and subject to prior written approval by the Department, grant aid up to €200,000 may be
awarded.
** In exceptional circumstances, and subject to prior written approval by the Department, grant aid up to €500,000 may be
awarded to non-commercial private and community projects respectively.
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18.
Operating Rules
Ceiling on Grant Aid - The ‘de minimis’ Rule
18.1
In accordance with the de minimis rule (Commission Regulation (EC) No.
1998/2006) the overall limit of de minimis aid shall not exceed €200,000 over
any three year period. State aid rules for the EU provide that small amounts of
aid, up to €200,000 in any three-year period to any one firm, are regarded as
too small to significantly affect trade or competition in the EU. Such aid is
classified as de minimis aid. Various schemes of this type are operated in
Ireland by a range of Departments and agencies – including all CEB schemes,
the aid aspects of Community Enterprise Centres, other small-scale schemes
operated by agencies such as Enterprise Ireland, and schemes of other
Departments including the Rural Development Programme. The Community
Services Programme has been notified to the Commission as non-State Aid.
18.2
The de minimis rule applies to both the project and the promoter. Whether
funding constitutes de minimis aid depends entirely on the proposed activity.
The de minimis rule applies to all initiatives, including community initiatives,
involving economic activity. The LAG shall ensure that, for each project, all
relevant potential funding bodies e.g. Local Authorities, HSE, &c., complete a
double funding/de minimis declaration form, Annex 17.
18.3
Application forms should contain a declaration by the applicant regarding any
sources of public funding, specifying the aid with particular attention given to aid
from de minimis sources. The default position for all promoters will be that any
public funding is from a de minimis source until confirmed otherwise.
18.4
LAGs should be aware that in relation to the applicable 3 years for the
calculation of de mínímis aid, Regulation 1998/2006 states "In accordance with
the principles governing aid falling within Article 87(1) of the Treaty, de minimis
aid should be considered to be granted at the moment the legal right to receive
the aid is conferred on the undertaking under the applicable national legal
regime."
“The years to take into account for this purpose are the fiscal years as used for
fiscal purposes by the undertaking in the Member State concerned. The relevant
period of three years should be assessed on a rolling basis so that, for each
new grant of de minimis aid, the total amount of de minimis aid granted in the
fiscal year concerned, as well as during the previous two fiscal years, needs to
be determined. Aid granted by a Member State should be taken into account for
this purpose even when financed entirely or partly by resources of Community
origin. It should not be possible for aid measures exceeding the de minimis
ceiling to be broken down into a number of smaller parts in order to bring such
parts within the scope of this Regulation.”
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Example:
Application received from promoter in a date between 01 January and 31
December 2010, the LAG shall examine the three previous fiscal years i.e.
2010, 2009 and 2008.
LAGS should be aware that the key date is the date that funding is awarded not
date of payment.
18.5
19.
All bodies implementing de minimis schemes are obliged to satisfy themselves
that they are in full compliance with the de minimis requirements.
Advances/Transfer of Public Funds, Use of Euro and Project Payments by EFT
19.1
The LAG shall open and maintain a separate bank account into which Rural
Development Programme (public) funds only shall be paid. This account cannot
be used to hold funds from any other programme and may not be used to pay
costs other than those proper to the current RDP. Any bank interest accrued
through the operation of this programme must be reimbursed to the Programme.
19.2
When opening this account the LAG must inform the bank in writing that the public
monies lodged are held in trust by it (the LAG) and may not be offset against any
LAG debts to the bank which may arise from time to time. A written
acknowledgement of this arrangement should be obtained from the bank upon the
opening of the relevant accounts. Under no circumstances should Programme
funds be transferred to bank accounts for other programmes.
19.3
Where more than one programme is being administered and some costs such
as salaries, rent, phones etc are being apportioned LAGs should open an
overall administration account, which it can use to meet these costs.
19.4
In respect of the shared items only, LAGs should, on a monthly basis estimate
their overhead costs based on their previous month’s expenditure. The
percentage of this, which is appropriate to the Programme, can be
transferred, from the RDP account to the overall administration account. The
balance of the costs should be transferred from the other relevant Programme
accounts. LAGs should have a policy in place outlining the relevant rationale
used to determine the apportionment of the costs in question.
19.5
A reconciliation must be completed at the end of each month and the net
amount required to meet the estimated costs for the following month i.e.
estimated monthly amount minus any amount remaining in the account, should
be transferred into the overall administration account.
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19.6
Programme costs that are not shared between programmes should be paid out
of the programme account.
19.7
All EFTs, cheques, mandates, transfers etc., must be signed by at least two
signatories, one of whom is a Director. Any changes in these arrangements
must be approved by the Board and recorded appropriately.
19.8
Some LAGs may wish to make payments online. Where on-line banking is used,
the following must apply:

Approval to do so is sought and received from the Board

All such transactions are printed down to hard copy, on a monthly basis,
and subsequently signed by two signatories, one of which must be a
Director.

All such records shall be retained for audit purposes.
19.9
Use of the Euro (€)
All expenditure under the Programme must be denominated and recorded in
Euro.
Project Payments by EFT
19.10 Under Commission Regulation (EC) No. 885/2006 (see extract below) payment
to beneficiaries may only be in the form of electronic funds transfer.
“The agency shall adopt the necessary procedures to ensure that payments are
made only to bank accounts belonging to either the claimant or to his assignee.
The payment shall be executed by the agency’s banker, or, as appropriate, a
governmental payments office, within five working days of the date of charge to
the EAGF or to the EAFRD.”
The date of charge in this case will be date of payment by the Department to the
LAG. Payments to project promoters by other means will not be eligible under
the Programme.
.
20.
Prompt Payment of Accounts
20.1
The requirements of the Prompt Payment of Accounts Act 1997/the Late
Payment in Commercial Transaction Regulation (S.I. 388 of 2002) apply to all
LAGs.
20.2
In order to avoid interest charges under the above legislation LAGs are required
to make payments to suppliers of goods and services/contractors within 30 days
of receipt of a valid invoice, or the delivery of goods or services, whichever is
the later. LAGs should therefore ensure that all invoices are date stamped upon
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receipt. If an invoice is not stamped, the date of the invoice will be used to
determine whether an interest penalty has occurred.
20.3
21.
The LAG is advised to consult the relevant legislation in this regard.
Monthly Expenditure Returns
21.1
21.2
As required under the Agreement, the LAG shall report all expenditure through
the Department’s electronic reporting application on a monthly basis in
accordance with the deadlines specified below:
Month of Expenditure
Reporting deadline
January
February
March
April
May
June
July
August
September
01 October – 15 October
16 October – 30 November
December
08 February
08 March
08 April
07 May
08 June
08 July
09 August
08 September
07 October
20 October
08 December
07 January
LAGs are required to adhere strictly to these deadlines.
NOTE: You should note that any payments which have been omitted from the
monthly expenditure return cannot be claimed as a correction once the EU
financial year has passed i.e. 15 October of each year. In this regard
expenditure omitted will not be eligible under the Programme once the deadline
has passed.
21.3
Travel and Subsistence Expense Payment Timeline
LAGs must ensure that travel and subsistence expense claims should be paid
by the LAGs as soon as possible after the month end. This also applies to travel
and subsistence expense claims for Board members.
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22.
Operating Rules
Evaluation, Monitoring and Inspections
22.1
Commission Regulation (EC) No. 1975/2006 imposes rigorous control
requirements on RDP funding. To comply with the requirements of the
Regulation, the Inspection Services Division (“ISD”) of the Department will
conduct on the spot controls at the LAG and beneficiaries, to check the
operational and administrative control procedures in place at the LAG and the
systems in place to check aid applications and payment of aid to beneficiaries.
In addition, the Internal Audit Unit (“IAU”) of the Department will carry out a
programme of audits on LAG activities over the lifetime of the Programme. The
LAG is obliged co-operate with the Department in this regard.
23.
22.2
The Department may, where necessary, seek additional information from time to
time on the operations of the LAG. This information shall be provided to the
Department upon request.
22.3
Departmental inspection visits will concentrate on, but may not necessarily be
confined to, establishing that the LAG:

complies with EU regulations and national legislation as appropriate;

is properly constituted, i.e. that it is a legal entity, and operates in accordance
with governance guidelines;

assesses and approves projects with due regard to the LAGs approved
business and financial plans and in accordance with EU/national regulatory
requirements and governance guidelines;

allocates funds to projects with due regard to these plans and in accordance
with EU and national regulatory requirements;

monitors progress with regard to implementing the Business Plan of the LAG,
with modification of the financial plan if necessary;

authorises and records payments and properly documents its activities;

reports to the Department as the delegated Paying Agency responsible for
the Programme.
22.4
The Paying Agency, the European Commission and the European Court of
Auditors may carry out on-the-spot inspections to verify that effective structures
and controls are in place and that all activities are adequately documented. The
Comptroller and Auditor General may also carry out visits to examine the
implementation of the programme by the LAG.
Appeals
23.1
The LAG must publicise in all its Programme publication materials that a right of
appeal exists in respect of all grant decisions by the LAG.
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23.2
If a request for a review/appeal is lodged, the LAG must inform the promoter of
the appeal proceedings that will apply.
23.3
A promoter may appeal a decision of the LAG or the Department and the LAG
may similarly request a review of or appeal a decision of the Department.
23.4
The following procedures shall apply to all appeals:
Decisions taken by the LAG
23.4.1 A project promoter/applicant may seek a review of the decision from the
LAG in the first instance.
The LAG should advise the
promoter/applicant, in writing, within two months of the request for
review of the outcome of that review.
Where the promoter/applicant is dissatisfied with the outcome of the
LAG review, they have the right to appeal the decision of the LAG to the
Regional Inspector, setting out their case in writing, and including any
relevant or supporting information (including any new information). The
promoter must lodge any such appeal within one month of being
notified of the outcome of the review by the LAG.
The Regional Inspector will notify the appellant of the outcome of the
appeal within two months of the receipt of the appeal. This notification
will outline the reasons for the decision of the Regional Inspector. This
decision will be the final decision of the Department.
The Regional Inspector will only review the decision of the LAG in
respect of:

the process and procedures followed by the LAG in coming to the
original decision and in performing the review,
and

the LAGs interpretation of the relevant national/EU regulatory
requirements.
Decisions taken by Inspection Services Division
23.4.2 In cases where a project promoter or LAG is dissatisfied with a decision
of a District Inspector, a request for a review of the decision should be
made in writing to the District Inspector concerned. The request for
review should be accompanied by any relevant or supporting
information (including any new information) within one month of the
date of the original decision. The District Inspector will complete the
review and communicate his/her decision within one month of the date
of receipt of the request for review.
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Where the promoter or the LAG is dissatisfied with the outcome of this
review they may appeal the decision of the District Inspector to the
relevant Regional Inspector. The LAG or promoter must set out their
case in writing and include any relevant or supporting information
(including new information) within one month of the date of the
notification of the outcome of the review carried out by the District
Inspector. The Regional Inspector will notify the appellant of the
outcome of the appeal within two months of the receipt of the appeal.
This notification will outline the reasons for the decision of the Regional
Inspector.
Where the promoter or the LAG is dissatisfied with the outcome of the
appeal, this decision may be appealed to the Department’s Appeal
Panel. This Panel will consist of senior staff from the Inspection
Services Division and the EU Rural Development Division.
The LAG or promoter must set out their case in writing and include any
relevant or supporting information (including new information) within
one month of the date of the notification of the outcome of the review
carried out by the Regional Inspector. The Department’s Appeal Panel
will notify the appellant of the outcome of the appeal within two months
of the receipt of the appeal.
This decision will be the final decision of the Department.
Decisions taken by EU RDD outside of the (ERG)
23.4.3 Upon request from LAGs for project payments, EU RDD conducts an
eligibility review of the project details on the RDP IT system. In the
event that the Division has reservations regarding the eligibility of the
project the LAG will be given the opportunity to furnish any relevant or
supporting information/clarification justifying the eligibility of a project.
The Division will conduct a review of the documentation/information
submitted and communicate its decision within two weeks of the date of
receipt of the additional information.
Where the promoter or the LAG is dissatisfied with the outcome of this
review they may appeal the decision to the Department’s Appeal Panel.
The LAG or promoter must set out their case in writing and include any
relevant or supporting information (including new information) within
one month of the date of the notification of the outcome of the review
carried out by EU RDD. The Department’s Appeal Panel will notify the
appellant of the outcome of the appeal within two months of the receipt
of the appeal.
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This decision will be the final decision of the Department; however a
LAG or promoter may, if dissatisfied with a decision of the Department,
refer their case to the Office of the Ombudsman.
The statutory rights of the LAG or promoter are not affected by the provisions of
Sections 23.4.1 to 23.4.3 above.
24.
Irregularities, Exclusions and Deductions
1.1.
The provisions of Article 31 of Commission Regulation (EC) No. 1975/2006
apply.
1.2.
Article 31 provides:
24.2.1 Payments shall be calculated on the basis of what is found to be
eligible.
The Member State shall examine the payment claim received from the
beneficiary, and establish the amounts that are eligible for support. It
shall establish:

the amount that is payable to the beneficiary based solely on the
payment claim;

the amount that is payable to the beneficiary after an
examination of the eligibility of the payment claim.
If the amount established pursuant to point (a) exceeds the amount
established pursuant to point (b) by more than 3%, a reduction shall be
applied to the amount established pursuant to point to point (b). The
amount of the reduction shall be the difference between those two
amounts.
However, no reduction shall be applied if the beneficiary can
demonstrate that he/she is not at fault for the inclusion of the ineligible
amount. The reductions shall apply mutatis mutandis to ineligible
expenditure identified during checks under Article 28 and 30.
24.2.2 If a beneficiary is found to have intentionally made a false declaration
the operation in question shall be excluded from support of the EAFRD
and any amounts already paid for that operation shall be recovered.
Moreover, the beneficiary shall be excluded from receiving support
under the same measure for the EAFRD year in question and for the
following EAFRD year.
24.2.3 The penalties provided for in paragraphs 2 and 3 shall apply without
prejudice to additional penalties provided for under national rules.
24.3
Notification of Irregularities
An irregularity is defined in Council Regulation (EC) No. 2988/95 on the
protection of the European Communities financial interests as:
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“any infringement of a provision of Community law resulting from an act or
omission by an economic operator, which has, or would have, the effect of
prejudicing the general budget of the Communities or budgets managed by
them, either by reducing or losing revenue accruing from own resources
collected directly on behalf of the Communities, or by an unjustified item of
expenditure”.
As the Department is obliged to notify all such irregularities to the Commission
on a quarterly basis, each LAG shall report all irregularities discovered in the
previous quarter to the Department, irrespective of the financial amount
involved. It should be borne in mind that the term “irregularities” covers not only
monies incorrectly paid but also incorrect and/or falsified claims made even
where the funds were not paid. A “Nil” return should be made where no
irregularities have arisen. Reports should be forwarded to the Department
within a month following the end of each quarter.
24.4 In accordance with the above, the LAG will be required to establish a system for
the “recognition of all amounts due to them by project promoters and for the
recording in a debtor’s ledger of all such debts prior to recovery” (Section 2E of
Annex 1 885/2006). Procedures shall also be in place within the LAG these
amounts. It is essential that debts are recorded as soon as they are recognised,
with regular follow-up and the application of interest as appropriate.
The LAG shall notify the Department on a monthly basis of all debts identified in
the previous month. The following information shall be recorded by the LAG
and submitted to the Department in the prescribed format on a monthly basis in
respect of new and existing debts:

Payment No. in respect of which debt has arisen;

Beneficiary identification No.;

Date upon which irregularity was discovered;

Action taken to recover the debt;

Original amount to be recovered (amount of debt);

Amounts recovered;

Date upon which each individual amount was recovered;

Reason for debt.
In respect of new debts identified in the relevant month, notification to
beneficiaries of debts due should accompany the completed table.
24.5
Application of Interest to Debts
Article 73 of Commission Regulation (EC) No. 796/2004 provides that interest
must be applied to penalties/overpayments (debts) and that such interest should
be calculated for the period elapsing between the notification of the repayment
obligation and either repayment or deduction. The rate of interest applicable to
relevant debts is 3% per year.
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The baseline date for the calculation of interest is the date of notification to the
beneficiary of the debt. For debts recorded at any time in a given month x, the
Department will calculate and apply interest at the beginning of month x+1.
Interest will be charged from the baseline date to the end of the month x, and
monthly thereafter where the debt remains open. The RDP IT Reporting
application will be updated by the Department accordingly.
24.6
Appeals Against Penalties or Charges
In the event of an appeal against a penalty or charge (debt), interest shall be
applied pending the outcome. In the event that the appeal is upheld, there shall
be no repayment of principle or interest required.
In the event of the appeal resulting in a reduction of a penalty/overpayment,
interest shall be charged on the reduced amount from the original date of
notification of the penalty/overpayment.
Where the appeal fails, the beneficiary is liable for the entire amount of the
principle and interest.
On initial notification of the debt, the LAG shall inform the beneficiary that
interest will accrue pending any appeal. The opportunity shall be available to
the beneficiary to repay the principle immediately to avoid the application of
further interest charges, without prejudice to the outcome of the appeal.
Repayment will not preclude the beneficiary from appealing.
It should be noted, however, that recoupment of principle or interest may not be
affected by offsetting the debt against subsequent payments to the beneficiary
until the appeal has been decided.
25.
Repayment of Grant Aid
25.1
The LAG must make it a condition of any offer of grant aid to a promoter that the
grant shall be repaid in full:
if the beneficiary goes into liquidation or receivership or ceases activity within
a period of five years of the date of the final grant payment,
and/or

if any grant-aided assets, excluding leasehold business premises rented by
the promoter specifically for the purposes of the Programme for a term not
exceeding 5 years, are sold, leased or changed within five years of the
date of the final grant payment without the express approval of the
Department.
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26.
27.
Operating Rules
25.2
A key element of the LAGs work involves monitoring of the continuing existence
and sustainability of funded projects. Such work shall be undertaken and
recorded appropriately.
25.3
If a LAG issues a grant payment that is not in accordance with the Rules, the
amount paid out to the project promoters concerned will become immediately
repayable. The LAG shall take all necessary steps to secure the return of such
grant aid from the promoter. All such actions shall be documented.
Rural Development Network
26.1
The Rural Development Network (“Network”) is a key function of Programme
implementation and accordingly each LAG is required to participate fully in the
Programme networking arrangements.
26.2
The purpose of the Network is to assist the efficient and effective implementation
of the Programme across all axes and to promote synergies across measures.
The Network will have regard to the different methods of measure delivery under
the Axes.
26.3
Since there is a significant degree of experience at a local level in the delivery of
rural programming both on and off-farm, a significant focus of the Network will be
to secure an co-ordinate the flow of information, including performance indicators,
between local beneficiaries, LAGs, the Department and DAFF.
26.4
The participation of LAGs will be as follows:
Nationally, by membership of and participation in the Network or steering
Committee (where so invited). The costs of such involvement will be borne by
the administration budget of the LAG;

On an EU-wide basis, by participation (where so invited) in networking
activity organised by the European Commission, its agents or by the Irish
Network provider.
26.5
Project promoters are required as a condition of their grant approvals to participate
in such activities when requested, most commonly by facilitating visits to their
projects by individuals, LAGs or visiting delegations.
Revision of Financial Plans
27.1
For budgeting purposes, each LAG is required to submit annualised plans to the
Department on yearly basis. Annual financial plans should detail expected
expenditure under each measure for the forthcoming year. LAGs shall submit
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their annual financial plans to the Department by no later than 30 November of
year x-1, where x is the year of the annual financial plan. Annual plans can only
be accepted in the format prescribed by the Department. The prescribed format is
set out at Annex 7.
27.2
28.
29.
The revision of LAG financial plans will be considered in the context of the
Programme’s mid- term evaluation and thereafter on an annual basis. LAGs may
not revise their financial plan without the prior written approval of the Department.
The Department may decide to decommit and reallocate funding across the
Programme on the basis of reviews of progress of the Programme, or on the basis
of recommendations of the independent evaluators.
Insurance
28.1
LAGs shall ensure that all relevant insurances are in place at LAG and promoter
level.
28.2
LAGS shall indemnify the Minister and the Department against any liability
howsoever arising as a result of any action or injury to any person whether a
participant in the relevant project or not, as a result of any work done in connection
with the project or any activity relating to it whether now or in the future.
Taxation
29.1
Each LAG must be tax compliant and must present an original tax clearance
certificate to the Department. Unless a LAG has presented either an original
and up-to-date Tax Clearance Certificate or a valid Charity Number to the
Department, payment of funding cannot be made.
29.2
The amount of Value Added Tax (“VAT”) or other taxes that may be recovered by
the beneficiary should be excluded from the calculation of the payment of aid to
project promoters.
29.3
The default position for all promoters will be that they are registered for VAT.
For VAT to be eligible under the RDP, the promoter must provide evidence, in
the form of written confirmation from the Revenue Commissioners, that they are
not registered for VAT. Grant aid in respect of VAT will be deemed ineligible
unless written confirmation that the promoter is not registered for VAT has been
obtained from the Revenue Commissioners. If a beneficiary of grant aid states
that he/she does not recover VAT, specific confirmation must be provided to
explain the relevant legal basis before aid is considered on any claim that
includes VAT amounts.
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29.4
It should be noted that this provision applies only to recoverable VAT. As per
article 71 of Council Regulation (EC) No. 1698/2005, non-recoverable VAT may
be eligible for aid. However, assurance that VAT charged is non-recoverable
must be provided in the form of written confirmation from the Office of the
Revenue Commissioners. The promoter is required to obtain this confirmation
from the Revenue Commissioners and provide same to the LAG.
29.5
Tax Clearance Procedures
29.5.1 The LAG is required to implement arrangements to ensure that the tax
affairs of grant beneficiaries and contractors and or suppliers directly
involved or engaged by beneficiaries are in order before payments of
grant aid are made.
29.5.2 In the case of payments to grant beneficiaries or contractors and or
suppliers which total €10,000 or more in a 12 month period the project
promoter or contractor and or supplier will be required, for each
payment, to produce either a valid tax clearance or C2 Certificate. It will
not be necessary for an applicant to obtain a tax clearance certificate if
he/she holds a current C2 certificate. The relevant period is the
previous 12 months from the current payment date.
29.5.3 It is a key responsibility of LAGs when offering grant aid, to inform project
promoters of the tax clearance requirements both in relation to
themselves and to suppliers and or contractors they intend engaging for
their projects. In cases where the necessary certificates cannot be
produced on completion of work or at the payment stage, payment shall
be withheld. The awarding of a contract for less than €10,000 to
deliberately avoid tax clearance procedures would be a very serious issue
and would, of necessity, lead to the review of the LAG contract.
29.5.4 LAGs should ensure the cumulative amount paid to a supplier and or
contractor by a project promoter does not exceed the relevant thresholds
unless the relevant TCC/C2 Cert is supplied. This also applies to
separate projects by the same project promoter.
29.6
29.7
Non-resident suppliers/contractors
Non-resident suppliers and or contractors must also apply for a tax clearance
certificate obtained in their own Member State in respect of payments above the
threshold. Payments to non-resident suppliers or contractors who have not
furnished an up-to-date tax clearance date will be deemed ineligible – LAGs will be
required to decommit such payments and reimburse the appropriate amount to the
Department.
Tax Clearance Procedures for Payments under €10,000
Payments of under €10,000 to grant beneficiaries or contractors and or
suppliers do not require verification of tax compliance, except in the case of
construction operations.
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29.8
Operating Rules
Payments in relation to construction operations
29.8.1 Special arrangements will apply, where payments which finance
construction operations as defined in section 530 of the Taxes
Consolidation Act, 1997 (as amended) exceed €650.
29.8.2 Each project promoter will be required to provide the following details in
respect of each contractor who will be employed on the grant-aided
work:

the name, address, tax reference number and tax district of each
contractor,

the C2/tax clearance number of each contractor, and

the expiry date(s) of the C2/tax clearance certificate(s)
29.8.3 For control purposes approval should be withheld in a small proportion
(ten per cent) of such applications for grants between €650 and
€10,000, until the name, address, tax reference number and tax district
of each contractor has been checked with the relevant local Revenue
District of the Revenue Commissioners.
29.8.4 For grants of €10,000 or more the information at (a) above should be
checked in every case before the grant is approved.
29.8.5 LAGs should make themselves familiar with Department of Finance
Circular 44/2006 Tax Clearance Procedures Grants, Subsidies And
Similar Type Payments (Annex 13) which gives specific details in
relation to these procedures.
Expenses
29.9 All LAGs should be aware of the requirements of the Revenue Commissioners in
this regard.
The Department is not recommending a standardised rate for expenses, as it is
a matter for individual LAGs to decide. It should be noted, however, that the
Programme will reimburse subsistence expenses up to the level of the prevailing
schedule of Civil Service rates. The LAG must keep itself apprised of the
prevailing rates at all times.
As with all taxation matters, the LAGs should be aware of their own
responsibilities through consultation with their financial advisors or the Office of
the Revenue Commissioners.
30.
Information and Publicity
30.1
The information and publicity requirements of the Rural Development Programme
2007-13 are set out in Annex VI of Commission Regulation (EC) No. 1974/2006
and the LAG must comply with these requirements. Information leaflets, plaques
and advertisements must be bilingual, i.e. in both Irish and English.
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30.2
Where the total project cost (i.e. all costs both public and private) is less than
€50,000 promoters are not required to erect publicity plaques.
30.3
Where the total project cost exceeds €50,000 the project promoter must erect
an explanatory plaque.
30.4
Where the total project cost exceeds €500,000 the project promoter must
erect a billboard.
30.5
Information and Communication
Publications (booklets, leaflets, newsletters, &c.) and posters regarding measures
and actions financed by the EAFRD shall include the following:

A clear indication on the title page of the European Community’s
participation;

The European flag in accordance with the graphic standards detailed in
Annex VI Commission Regulation (EC) No. 1974/2006, together with an
explanation of the Community’s role as per the following statement – “The
European Agricultural Fund for Rural Development: Europe investing in rural
areas”;

The LEADER logo as per paragraph 4.2 of Annex VI Commission Regulation
(EC) No. 1974/2006;

Reference to the body responsible for the information content;

Reference to the Department (using full title).
Such publications and posters must contain details of the means through which an
application for funding can be made.
These criteria shall also apply to information disseminated through electronic
means (websites, databases, &c.) or through audio-visual means. In addition,
websites concerning the EAFRD shall include the following:

Reference to the contribution of the EAFRD and the Department (using full
title) on the home page;
and

Hyperlinks to the Commission website concerning the EAFRD (e.g.
http://ec.europa.eu/agriculture/rurdev/index_en.htm) and to the website of the
Department (www.pobail.ie).
30.6
30.7
Recognition of assistance by Project Promoters
LAGs must require project promoters to acknowledge and give prominence to
the EAFRD aid for their projects. It is the responsibility of each LAG to ensure
that explanatory plaques are available for distribution to recipients of grant aid.
In the first instance, all explanatory plaques should include:

The European flag together with an explanation of the Community’s role (as
detailed at Section 30.6 above).

The LEADER logo.
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The billboards and plaques must carry a description of the project/operation and
the elements referred to in point 3.1 of Annex VI of Regulation 1974/2006. That
information must take up at least 25% of the billboard/plaque. In addition, the
plaques/billboards must be in both Irish and English. The costs of such
plaques/billboards can be factored into total cost of the project.
The following logos must be included on all plaques/billboards:

“The European Agricultural Fund for Rural Development: Europe investing in
rural areas” logo

The LEADER logo

The Department’s logo
LAGs should be familiar with all the publicity and information requirements as
detailed in Annex VI of Commission Regulation (EC) No. 1974/2006 and ensure
compliance with same.
In addition to the above, where grant aid to a promoter exceeds €50,000,
explanatory plaques shall also carry a description of the project.

In circumstances where the activity grant aided involves the production of a
report as the final outcome of the project, this report must also meet the
information and publicity requirements set out in paragraph vi. above. The
report must prominently display the European flag and together with an
explanation of the Community’s role as per the following statement –
“The European Agricultural Fund for Rural Development: Europe investing in
rural areas”.
30.8
An explanation, the LEADER logo and the Department’s logo.
30.9
It is crucial that evidence of compliance with these requirements is retained on
every project file. In the majority of cases, this will require photographic
evidence of compliance.
Reports produced as part of an analysis &
development or feasibility study must be retained on the appropriate project file.
Explanation of role of LAG
30.10 An explanatory plaque, referring to the role of the LAG under the Programme and
including the European Flag and LEADER logo, must be installed in a prominent
location on the premises of each LAG.
30.11 In accordance with the terms of the Agreement and EU and National
requirements, the LAG must acknowledge the support of the Department and
the EU in all public announcements and advertising.
Publication of Beneficiaries
30.12 As per Commission Regulation (EC) No. 259/2008, Member States are required to
ensure the annual publication of beneficiaries under the EAFRD and the amounts
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received by each beneficiary from the fund. This information will be made
available on the website of DAFF on the basis of information supplied by the
Department.
30.13 It is essential that the letters of offer issued by each LAG indicate that details of
grant recipients and the amounts received shall be published on the website of
DAFF.
30.14 The publication will include the name of the beneficiary, the town where the
beneficiary resides or is registered (including postal code if available) and the
total amount of public funding received by the beneficiary for the particular year.
31.
32.
Services through Irish and English
31.1
Forms issued by the LAG to members of the public should be available in Irish
and English format.
31.2
In areas bordering the Gaeltacht regions, services should be publicised as being
available through the medium of Irish. In other areas, where a service is
requested through the medium of Irish, every effort should be made to provide
it.
Data Protection Act
Each LAG is obliged to observe the requirements of all Data Protection legislation.
33.
Freedom of Information Act (FOI)
33.1
The Freedom of Information (FOI) Acts, 1997 & 2003, provide that, with effect
from 21 April 1998, every person has the following legal rights:

the right to access official records held by Government Departments or
other public bodies listed in the Act;

the right to have personal information held on them corrected or updated
where such information is incomplete, incorrect or misleading; and

the right to obtain reasons for decisions that directly affect them.
The Act asserts the right of members of the public to obtain access to official
information to the greatest extent possible consistent with the public interest and
the right to privacy of individuals, subject only to specified exceptions.
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All FOI requests made to LAGs should be referred to the FOI Manager of the
Department.
33.2
34.
Although the records held by the LAG are not covered by the Freedom of
Information Acts, all records shared with and subsequently retained on file by
the Department come under the scope of the Acts. In this regard, the LAG
should ensure that for all records:

they are clear, precise and objective

reasons are backed up with documentation where necessary, e.g.
decisions in respect of applications for grant aid

irrelevant or unnecessary comment or opinion is omitted

gratuitous personal comments or inappropriate colourful remarks are
avoided

manual notes or annotations are legibly written

where reports, &c. are relying on earlier documents or precedents, it may
be useful to extract the principle being relied on and to briefly restate it in
the current document.
Interpretation of the Operating Rules
The Rules shall be construed in accordance with the relevant national and EU
regulatory requirements. Where there is a conflict between the Rules and national and
EU regulatory requirements, the national and EU regulatory requirements shall take
precedence.
35.
Amendments to the Operating Rules
The Department reserves the right to make additions and amendments to these rules.
Any changes will be notified to the LAGs electronically. It is the responsibility of the
LAG to ensure that accurate contact details are supplied to the Department. The
Department may, from time to time, seek submissions from the LAG regarding
additions, revisions or amendments to the Rules.
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Programme Measures
Analysis and Development: LAGs should note that funding under Analysis and Development,
for the various measures, is available for the following activities:

Actions to promote analysis & development of rurally-sourced products

Feasibility studies

Development Plans

Resource Audits

The development of prototype products and services
To be eligible for funding under Analysis and Development, the activity or area which is the
subject of the research/analysis etc must be eligible for funding under Axis 3 of the
Programme.
LAGs should only fund this type of activity where a need can be demonstrated. LAGs should be
satisfied that the relevant analysis or development has not already been undertaken. Where an
analysis or development is undertaken by a promoter (whether aided by the LAG or not), no
prior grant commitment should be made in respect of any subsequent project that may be
proposed by the promoter pending the report of the analysis or development and the submission
of a formal application to the LAG for aid. A condition of aid should be that a copy of the report
or results of the analysis or development is provided to the LAG so as to avoid duplication and
overlap in relation to studies being funded. Copies should be provided to the LEADER Network
where appropriate.
The rates of aid that apply are up to 90% for community-based projects and 75% for private
promoters, subject in all cases to a maximum of €30,000 per project.
The preparation and/or publication of historical books or other media including the development
of websites is not eligible under Analysis and Development.
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36.
Operating Rules
Measure 311 - Diversification Into Non-Agricultural Activities
36.1
36.2
36.3
36.4
36.5
Rationale
The main focus of this measure is to create alternative on-farm employment
opportunities in non-agricultural activities and services. A growing feature of
farming is the increase in the number of farms no longer able to sustain farming
families without additional on-farm income supplementation. However, as few
as 3% or so of all farms are currently involved in some form of non-agricultural
or forestry activity. Agri-tourism is an example of a complementary activity that
combines well with farming activity and also can provide many farm families with
the opportunity to develop a viable on-farm alternative enterprise.
Objective
To significantly increase the percentage of holdings where the fixed assets of
the farm are utilised in any non-agricultural activity by a member of the farm
household for economic gain.
Eligible Activities
All non-agricultural enterprise activities undertaken by farm families, in
particular, provision of tourism facilities. The type of facilities envisaged would
be renovation of farm buildings for tourism purposes, walking, cycling, angling,
pony trekking, bird watching etc.

Development of niche tourism and educational services such as arts and
crafts, speciality food provision, open farms etc.

Development of farm shops selling home/locally grown produce and
manufactured products.
Ineligible Activities
Support for agricultural activity.
Support Rate
For capital and other projects 50 per cent with a maximum grant of up to
€150,000 with the exception of Analysis and Development which may receive
75 per cent support with a maximum grant of €30,000.
In exceptional circumstances, and subject to the prior written approval of the
Department, grant aid up to €200,000 may be awarded.
36.6
Eligibility of Applicant
To verify the eligibility of the applicant under this measure, LAGs shall obtain a
copy of the applicant’s most recent EU Single Payment Scheme Application. In
addition to this, in the case of an application from a member of the farm family
rather than the actual farmer, the applicant must submit written permission from
the farm owner to carry out the diversification activities.
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37.
Operating Rules
Measure 312 - Support for Business Creation and Development
37.1
37.2
37.3
Rationale
The continuing change in farming patterns allied to a need to provide alternative
employment and enterprise options to rural dwellers gives rise to the need to
focus on the economic development of rural resources. Sectors utilising natural
resources need to be targeted through innovative measures. Development of
micro-enterprise under this heading is closely linked with economic actions
under other headings in the Axis such as under rural/agri-tourism,
environmentally friendly initiatives and alternative energy. Actions here must
also, where relevant, support and reinforce the economic impact of similar
economic interventions under the other Axes.
Objective
To position rural areas so as to provide economic activity of sufficient mass to
attract people to live and work there.
Eligible activities
Eligible activities include:

Selected investment in small rural enterprise space.

Provision for a range of assistance types for start-up enterprises and
expansion of existing enterprises including the adoption of new
technologies.

Development of innovative products and activities.

The provision of a range of assistance types for adding value to local
products, including support for business networks, marketing, local
branding initiatives, and improved quality and development of artisan
processing facilities.

Utilisation of local ICT capacity, for example centralised online processing
of micro enterprise administrative activities, will also be supported.

Actions to foster rural entrepreneurship, particularly combined with support
for small-scale research, analysis and development.
As per Article 54 of Council Regulation (EC) No. 1698/2005, support provided
under this measure shall relate only to micro-enterprises as defined in the
Commission Recommendation 2003/361/EC.
37.4
Sectoral agreements
It is a requirement under this measure that a sectoral agreement exists between
the LAG and the relevant CEB. This can, where appropriate and by mutual
consent, be a continuation of the agreement in place under the LEADER
Programme 2000-2006.
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37.5
37.6
37.7
Operating Rules
National Development
In considering support for enterprise activities, the LAG should ensure that the
activity being funded is consistent with the National Development Plan.
Support rate for individual promoters and companies
For capital and other projects, 50 per cent with a maximum grant of up to
€150,000 with the exception of Analysis and Development which may receive
75 per cent support with a maximum grant of €30,000.
Support rate for community micro-enterprises
For capital and other projects, including I.T. related, 75 per cent with a
maximum grant of up to €150,000 with the exception of Analysis and
Development which may receive 90 per cent support with a maximum grant of
€30,000.
In exceptional circumstances, and subject to the prior written approval of the
Department, grant aid up to €200,000 mat be awarded.
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38.
Operating Rules
Measure 313 - Encouragement of Tourism Activities
38.1
38.2
38.3
38.4
Rationale
In most rural areas tourism is an integral component of wider rural enterprise
and both should be developed in an integrated manner whenever possible.
Rural tourism is also very closely correlated with agricultural activity. The focus
of this measure must also extend to embrace other aspects of rural recreation
and demonstrate synergy with the Countryside Recreation Strategy. Due to the
cross-cutting nature of this measure, actions at the territorial level must
demonstrate an overall coherence with relevant actions concerning agri-tourism,
rural enterprise and conservation of natural heritage and culture. Environmental
awareness and protection must be an intrinsic feature of this measure.
Objective
To maximise the sustainable, regionally balanced, tourism potential of all rural
areas through provision of necessary infrastructure and development of the
countryside as a recreational resource for all.
Eligible activities
Eligible activities include:

Analysis and provision of infrastructural needs for tourism and Countryside
Recreation in a defined area

Maintenance of vernacular features – in a way that protects the heritage of
the features – such as disused railway lines, canal towpaths, bog roads
etc.

Development of the use of forests for countryside recreation.

Development of niche tourism such as crafts, speciality food provision,
ecotourism, genealogy, archaeology etc.

Development of the use of the internet and ecommerce facilities in general
for the provision of booking and information services to tourists.

Support for the development of tourism facilities and amenities.

Support for tourism marketing.

Support for the provision of tourism accommodation.
Conservation and Protection of National Monuments
The conservation and protection of National Monuments is ineligible under the
Rules.
The following website may be of assistance:
www.archaeology.ie/en/
In addition, LAGs should be aware that some buildings may not be National
Monuments but may be Protected Structures and thus need the consent of the
Local Authority to carry out internal/external renovations. In this regard, the
following websites may be of assistance:
www.buildingsofireland.ie
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http://www.environ.ie/en/Heritage/ArchitecturalProtectionandHeritagePolicy/Publ
icationsDocuments/FileDownLoad,3498,en.doc
38.5
Festivals
LAGs may fund festivals where no other source of funding is available. In this
regard, LAGs should consult with other agencies, in particular Fáilte Ireland, and
receive written confirmation for each project that no other funding is available.
Fáilte Ireland has advised the Department that they do not fund festivals with a
marketing budget of less than €10,000. Although there can be no co-funding by
different agencies, funding can be allowed for festivals and events where Fáilte
Ireland have not provided funding. In cases where Fáilte Ireland has funded an
element of a festival/event LAGs must ensure that any aspect funded by them
must be stand alone and the private matching must not be from any other public
body.
LAGs must apply an enablement and sustainability rationale for funding of new
festivals or new aspects of existing festivals, this should provide festival
promoters with the means to develop and/or expand the festival/event, and
while ensuing that they also become self-sustaining.
In circumstances where the project business plan indicates a need for funding
for subsequent years, then the LAG should ensure that there is a sound basis
for such need, as LEADER funding should not be seen as an ongoing source of
assistance. Where LAGs are in doubt as to such cases, they should refer the
specific aspect to the ERG for consideration.
When deciding on funding such projects, preference or weighting should be
given to new and emerging festivals and also consideration should be given to
the number of existing festivals in a given area.
38.6
38.7
Support rate for individuals and companies
For capital and other projects, 50 per cent with a maximum grant of up to
€150,000 with the exception of Analysis and Development which may receive
75 per cent support with a maximum grant of €30,000. In exceptional
circumstances, and subject to the prior written approval of the Department,
grant aid up to €200,000 may be awarded to projects.
Support rate for community organisations
For capital and other projects, 75 per cent with a maximum grant of up to
€150,000 with the exception of Analysis and Development which may receive
90 per cent support with a maximum grant of €30,000. In exceptional
circumstances, and subject to the prior written approval of the Department,
grant aid up to €200,000 may be awarded to projects.
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38.8
38.9
Operating Rules
Support rate for accommodation
The maximum amount of support for the provision of tourist accommodation
shall be 50 per cent support to a maximum of €150,000. In exceptional
circumstances, and subject to the prior written approval of the Department,
grant aid up to €200,000 may be awarded to projects.
Off-season letting of accommodation
The off-season letting of tourist accommodation is allowed subject to the
following conditions:

the promoter shall be made aware that any long term letting i.e. into the
tourist season*, will result in the promoter being required to repay the grant

the promoter shall be made aware that s/he will have to provide proof
annually that the accommodation is being used/available for tourist letting
for the tourist season

the LAG should inspect the property annually during the tourist season to
confirm
that
it
is
operating
as
funded
the promoter must submit proof annually that the property is being used as
short term** tourist accommodation during the tourist season. This could
be tied into the annual in-operation letter.
*
**
There are no specific dates defining tourist season but in general it is
regarded that in Ireland it would run from Easter to the October Bank
Holiday. However, it may be a case that if the accommodation is for
specific tourism e.g. fishing, the season may start earlier. A clear rationale
must be kept on file.
Any letting for a period longer than a month would not be considered a
tourist letting unless proof of same can be provided.
Consultation
38.10 In order to ensure complementarity with other State funded schemes, LAGs are
obliged to consult with Fáilte Ireland in respect of funding applications for
festivals and cultural events. Activities in receipt of funding from Fáilte Ireland’s
Festival and Cultural Events Fund are not eligible for funding under this
measure.
Each Regional Tourism Development Board has an agreed regional tourism
strategy and the LAG shall consult with the relevant board when evaluating
tourism actions.
The LAG shall also give consideration to the inclusion of Fáilte Ireland/Regional
Tourism representatives on the Evaluation Committee of the LAG.
Department of Community, Equality and Gaeltacht Affairs
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39.
Operating Rules
Measure 321 - Basic Services for the Economy and Rural Population
39.1
39.2
39.3
Rationale
Quality of life issues including the availability of services and living conditions
significantly influence the extent to which people are willing to return or re-locate
to rural areas to live and work. While key service provision is properly
addressed through integrated actions by mainstream government services,
certain quality of life initiatives specifically targeted towards rural communities
can be addressed under this measure. Such initiatives must demonstrate
complementarity with, and avoid duplication of, broader service provision as
articulated in the specific chapter on the rural economy in the National
Development Plan 2007-2013. In this context lack of adequate cultural and
leisure facilities in some rural communities is a significant impediment to their
further development.
Objective
To identify and provide appropriate cultural and leisure facilities to local
communities, not otherwise available to them.
Eligible activities
Initiatives will broadly address the provision of:

Amenity and leisure facilities

Support for cultural activities

Certain arts facilities

General community and recreational infrastructure

Innovative activities in local communities such as social and information
networks etc.
All assessments and actions should be carried out in consultation and
agreement with the appropriate local authorities. Any equipment, activities or
infrastructure provided must be available and accessible to all age and social
groups in the community concerned.
Support for the development of youth cafés in remote rural areas is permitted.
39.4
39.5
Ineligible activities
Mainstream activities of sports organisations and bodies are excluded from
support under this measure.
Support rate for individuals and companies
For capital and other projects, 50 per cent with a maximum grant of up to
€150,000 with the exception of Analysis and Development which may receive
75 per cent support with a maximum grant of €30,000. In exceptional
circumstances and subject to the prior written approval of the Department, grant
aid of up to €200,000 may be awarded to projects.
Department of Community, Equality and Gaeltacht Affairs
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39.6
Operating Rules
Support rate for community organisations
For capital and other projects, 75 per cent with a maximum grant of up to
€150,000 with the exception of Analysis and Development which may receive
90 per cent support with a maximum grant of €30,000. Grants for the
development of community shops/youth cafés are permitted at 75 per cent
support subject to a maximum grant of €150,000.
In exceptional circumstances, and subject to the prior written approval of the
Department, grant aid up to €500,000 may be awarded to non-commercial
community projects.
39.7
Consultation
The LAG should consult with the relevant Local Authority in respect of all
projects of an infrastructural nature.
The LAG should consult with the Arts Council (Local Arts Officers) and Local
Authorities in respect of all grant applications in respect of cultural & arts
facilities. The purpose of such consultation is to assist the LAG in determining
the long-term sustainability of such proposals.
Although the final decision to fund such proposals rests with the Board of the
LAG, reasons for not accepting the recommendations of the Arts Council/Local
Authorities should be noted in the relevant Board minutes.
Consideration should be given to establishing a system of collaboration between
the LAG, the Local Arts Officers and Local Authorities.
Department of Community, Equality and Gaeltacht Affairs
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40.
Operating Rules
Measure 322 - Village and Countryside Renewal And Development
40.1
40.2
40.3
40.4
40.5
Rationale
Villages and small towns are the focal point for a significant section of the rural
community and as such are a priority for development. The focus for
improvement will extend to the enhancement of villages, small towns and the
surrounding countryside. Actions will be aimed at enhancing the environmental,
amenity and surface structural aspects of these communities and as such will
have complementarity with other axis 3 measures, particularly tourism and
conservation of the local heritage. All actions under this measure involving
public areas must be agreed with the relevant local authority.
Objective
To provide appropriate supports to enhance the economic and social
attractiveness of villages, small towns and the surrounding countryside.
Eligible activities
Eligible activities include:

Environmental upgrading e.g. upgrading parks, civic areas, river walks etc.

Access facilities to amenities

Public utilities such as street lighting &c. but excluding water, sewage and
major road works

General appearance upgrading (such as ornamental paving, street art,
ornamental lighting, &c.) and renovation of relevant derelict buildings
excluding traditional farm buildings, which will be eligible for support under
axis 2.

Farmers markets.
Ineligible activities
Traditional farm buildings are excluded from the upgrading and renovation of
relevant derelict buildings. Support for such activities is available under axis 2.
Support rate for individuals and companies
For capital and other projects, 50 per cent with a maximum grant of up to
€150,000 with the exception of Analysis and Development which may receive
75 per cent support with a maximum grant of €30,000.
In exceptional circumstances, and subject to the prior written approval of the
Department, grant aid up to €200,000 may be awarded to projects.
40.6
Support rate for community organisations
For capital and other projects 75 per cent with a maximum grant of up to
€150,000 with the exception of Analysis and Development which may receive
90 per cent support with a maximum grant of €30,000.
Department of Community, Equality and Gaeltacht Affairs
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Operating Rules
In exceptional circumstances, and subject to the prior written approval of the
Department, grant aid up to €500,000 non-commercial community projects
respectively.
40.7
Consultation
The LAG should consult with the relevant Local Authority in respect of all
projects of an infrastructural nature.
Department of Community, Equality and Gaeltacht Affairs
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41.
Operating Rules
Measure 323 - Conservation and Upgrading of the Rural Heritage
41.1
41.2
41.3
Rationale
Rural heritage resources, be they natural, built or cultural in form must be
developed and utilised in a sustainable manner by, and for, the good of the
community. Under this measure, conservation actions should be extended to
include not just conservation and protection actions for the natural, cultural,
social and vernacular heritage but also encompass pro-active initiatives in
relation to the utilisation of local resources to provide sustainable and renewable
energy options for local communities. Likewise, actions concerning
environmental awareness and improvement should be complementary to those,
particularly under the Agri-environmental section of the programme. Such
actions should have a strong local community aspect and address the protection
of the natural environment, particularly in relation to water quality and
degradation of natural amenities including local beaches and other coastal
areas of high environmental and economic value to local communities. A high
degree of complementarity with renewable energy actions under axis 1 and agrienvironmental actions under axis 2 will be obligatory under this measure.
Actions funded under the Programme to protect local water bodies will focus on
the amenity and recreational value of such resources while ERDF supported
interventions will assess water treatment and drinking quality standards.
Similarly actions at farm level to protect water resources will be supported
primarily under Axis 2 and any such actions will be excluded from support under
this measure.
Objective
To provide an integrated approach to the protection of the local heritage through
a suite of related preservation actions, complemented by a range of initiatives
designed to develop the sustainable economic contribution of the natural
heritage.
Eligible activities
Eligible activities include:

Actions to preserve and develop vernacular architecture, crafts,
archaeology, cultural traditions etc.

Integrated plans for the restoration and development of locally significant
natural areas, features and areas of environmental significance.

Community environmental actions to protect and restore the amenity value
of local water resources and high value nature areas.

Other environmental initiatives aimed at waste reduction.

Alternative or renewable energy actions addressing suitability of new
technologies to meet community energy needs, awareness actions for
community groups and under certain conditions, capital assistance to
community groups adopting such technology.
Department of Community, Equality and Gaeltacht Affairs
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Operating Rules
Renewable Energy Initiatives in this regard must be community focused and the
emphasis is equally on the environmental protection of the rural area involved.
Many such sustainable energy initiatives will by their very nature be located in
areas of high nature value so there is a natural linkage between them under this
heading.
Actions, particularly in the domain of renewable energy and with an
environmental aspect, must be agreed with the relevant state agencies and
respect all environmental legislation and meet best practice standards.
41.4
41.5
Ineligible activities
Conservation and protection of National Monuments, so defined under the
National Monuments Acts 1930-2004.
Support rate for individuals and companies
For capital and other projects, 50 per cent with a maximum grant of up to
€150,000 with the exception of Analysis and Development which may receive
75 per cent support with a maximum grant of €30,000.
In exceptional circumstances, and subject to the prior written approval of the
Department, grant aid up to €200,000 may be awarded to projects.
Conservation and Protection of National Monuments
The conservation and protection of National Monuments is ineligible under the
Rules.
The following website may be of assistance:
www.archaeology.ie/en/
In addition, LAGs should be aware that some buildings may not be National
Monuments but may be Protected Structures and thus need the consent of the
Local Authority to carry out internal/external renovations. In this regard, the
following websites may be of assistance:
www.buildingsofireland.ie
41.6
Support rate for community organisations
For capital and other projects 75 per cent with a maximum grant of up to
€150,000 with the exception of Analysis and Development which may receive
90 per cent support with a maximum grant of €30,000.
In exceptional circumstances, and subject to the prior written approval of the
Department, grant aid up to €200,000 may be awarded to projects.
41.7
Consultation
The LAG should consult with the relevant Local Authority in respect of all
projects of an infrastructural nature.
Department of Community, Equality and Gaeltacht Affairs
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42.
Operating Rules
Measure 331 - Training and Information
41.1
41.2
41.3
Rationale
The overall priority for Axis 3 is to stimulate economic and social activity in the
rural areas. The successful implementation of these measures includes training
in adapted and new skills for all rural dwellers and communities. The importance
of training and personal development also means that this measure constitutes
a priority in itself and must also demonstrate a clear complementarity to any
training actions under Axis 1.
Objective
To equip rural dwellers and communities with the appropriate range of skills and
training to derive maximum social and economic benefit from the initiatives
available under the Axis.
Eligible activities
Actions will include:

Provision of general/specialised training courses in fixed/mobile facilities
and in-house development of appropriate training facilities linked to the
increased use of know-how and new technologies to make the products
and services in rural areas more competitive.

Provision of flexible learning opportunities in new technology for women,
young people and minority groups in particular.

Development of training facilities in rural areas (fixed/mobile).

The use of new technologies to facilitate distance learning, (mainstream or
tailored courses).

Provision of relevant training courses to those wishing to add value to local
products, in particular by facilitating access to markets for small production
units via collective actions.

Developing the capacity of rural dwellers to utilise Information
Communications Technology (“ICT”) including Internet and broadband to
access e-services and other public/commercial electronic applications.
This measure has been designed to complement the proposed
telecommunications intervention under the two Regional Operational
Programmes aimed at expanding the supply and coverage of broadband
territorially.
Where attendance at a training course, funded under measure 331, is directly
dependent on a contribution towards the participant’s childcare/dependant care
expenses, then this expenditure may be considered eligible under the
Programme. A detailed justification is required for such a contribution and
individual proposals should be treated on a case-by-case basis. The amount
refunded must not exceed the actual costs incurred by the participant.
Department of Community, Equality and Gaeltacht Affairs
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41.4
Operating Rules
Ineligible activities
Courses of instruction or training which form part of normal education
programmes at secondary or higher levels.
Training costs for staff and Board members are not eligible under this measure.
Such costs should be charged to the running costs of the LAG.
41.5
Demarcation
The ESF will address mainstream vocational education and training
programmes specifically geared to the general labour market. The EAFRD will
be targeted towards responding only to local community niche needs specific to
the measures contained in this programme, e.g. learning to utilise ICT to
enhance a rural tourism product.
In this regard, LAGs must ensure that mainstream courses or training are not
funded under the RDP. LAGs should ascertain if the course or the institution
providing the training has received ESF funding.
Training/courses which are accredited under FETAC should be regarded in the
first instance as ineligible. To ensure that a FETAC course is eligible LAGs must
verify that training is ‘bespoke’ and not provided by any other public organisation
including VECs/Third Level Institutions/FÁS/CEB.
If LAGs have concerns over the eligibility of a project they may submit it to the
ERG for consideration.
41.6
41.7
41.8
Support for eligible training
The support rate for eligible training is 100 per cent up to a maximum of
€150,000.
Support rate for individuals and companies
For capital and other projects including facilities and equipment, 50 per cent with
a maximum grant of up to €150,000.
In exceptional circumstances, and subject to the prior written approval of the
Department, grant aid up to €200,000 may be awarded to community projects.
Support rate for community organisations
For capital and other projects including facilities and equipment, 75 per cent with
a maximum grant of up to €150,000.
In exceptional circumstances, and subject to the prior written approval of the
Department, grant aid up to €200,000 may be awarded to community projects.
Department of Community, Equality and Gaeltacht Affairs
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41.9
Operating Rules
Diploma/Degree in Rural Development
As Diploma/Degree in Rural Development courses were developed for the
LEADER Programmes, are not available under the normal CAO system/FETAC
and are delivered through distance learning with the use of new technologies, they
may eligible in principle.
LAGs should issue payment once the year in question is completed. In
exceptional circumstances, when 30% of the course has been completed LAGs
may issue a 30% phase payment.
As per Council Regulation (EC) No. 1968/2005, no other courses or training
which form part of normal education programmes or systems at secondary or
higher levels are eligible under the Programme.
Department of Community, Equality and Gaeltacht Affairs
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43.
Operating Rules
Measure 341 - Skills Acquisition and Animation (see also Section 12)
43.1
43.2
43.3
Rationale
The experience gained from past LEADER programmes has shown that Local
Development Strategies offer an appropriate model for the delivery of a range of
rural economy measures. Such a delivery mechanism strengthens territorial
coherence and provides a concentrated programming impact. Since Axis 3
measures will be delivered through the LEADER methodology by LAGs, the
animation and capacity building needs of the rural territory are central to a
successful uptake of the programme in all rural areas.
Objective
To utilise the bottom-up structures of the LEADER methodology to create
awareness, understanding and motivation in rural communities so as to enable
their full participation and input into the preparation of local development
strategies.
Eligible activities
Actions will include:

Animation activities at LAG and individual level to encourage community
involvement in a broad range of social and economic activities

Capacity building measures aimed at community and minority groups to
foster the spirit of social capital and self-help

Initiatives aimed at geographical disadvantaged communities or those
lacking in sufficient mass to enhance cohesion and capacity to develop

Initiatives to animate specific interest or marginal groups to harness unique
potential
Only those costs directly attributable to specific animation actions shall be
considered eligible under this measure. A detailed record of all animation
activities undertaken on a monthly basis should be maintained by the LAG. In
this regard, a sufficient audit trail shall be maintained which facilitates a
reconciliation between the activities undertaken/work carried out with the
individual costs returned under the measure.
It is essential that LAGs recognise the purpose of the Animation & Skills
Acquisition measure. This measure is not designed to supplement LAGS
running costs. Only directly attributable animation activity can be charged to
this measure.
Animation activities must be clearly documented, e.g. if a LAG is charging
salaries to this measure, it must be able to provide comprehensive documentary
evidence of the animation work actually carried out by the relevant LAG staff
member. This applies to all costs charged to this measure.
Department of Community, Equality and Gaeltacht Affairs
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Operating Rules
Any costs charged to this measure that are not supported by appropriate
documentation are ineligible under this measure and must, therefore, be
disallowed. In this regard, Annex 10 must be completed.
43.4
43.5
43.6
43.7
Demarcation
Skills and animation activities are limited solely to developing local capacity to
participate in and contribute to LAGs.
Use/Recording of Animation Expenditure

LAGs should fully acquaint themselves with the description of this measure
in the Rural Development Programme Ireland 2007-2013 (as amended).

Animation funding is for the purposes set out in the above referenced
documents and also in Article 59 of 1698/2005. As such it is not provided
as a supplement to funding under measure 431 – Running the LAG,
acquiring skills and animating the territory and if used in this way would be
ineligible.

The use of animation funding and the reporting of this should be
approached strategically.

It would be expected that any LAG proposing to use Animation funding
would have a strategy for such activity; such a strategy could be expected
to relate back to whatever was addressed on this matter in the LAGs own
Area Strategy Plan/RDP application and the animation strategy might be
expected to have been brought to the LAG Board.

If such an animation strategy is in place, it would be expected that the
assignment of duties to staff who are activating this strategy and whose
salary is (even in part) funded from this measure would relate back to the
strategy’s actions.

Similarly, it would be expected that the work undertaken/activities of such
staff would be reported back against the animation strategy and that such
records of activity in this area could be accessed to validate the allocation
of animation funding to salaries. This might arise where the use of
animation funding is being scrutinized within the LAG (e.g. by the Board or
CEO) or by the Department’s ISD or IAU, or DAFF or by EU authorities.

Crucially, such reports of animation activity must capture the “Indicators”
that apply to this measure - these are outlined in the Rural Development
Programme Ireland 2007-2013.
Support for skills acquisition and animation activities
The support rate for training and animation activities under this measure is 100
per cent.
Support rate for capital equipment
The support rate for capital equipment is 50 per cent.
Department of Community, Equality and Gaeltacht Affairs
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44.
Operating Rules
Measure 421 - Implementing Co-Operation Projects
General
44.1 Funding is available for trans-national and inter-territorial co-operation
projects. Support will be available for projects falling under Axis 3 and also for
innovative and experimental approaches to promoting joint ventures addressing
common issues. In this context, preparatory activity, co-ordination and
animation are eligible for funding. Funding will normally be made available
under this measure for co-operation projects involving partners in EU Member
States, EU candidate states and EEA states. For projects involving partners
outside these countries the prior written approval of the Department must be
obtained. Where the prior written approval of the Department is not obtained,
the project shall be deemed ineligible.
Under Article 65 of Commission Regulation (EC) No. 1968/2005 and Article 39
of Commission Regulation (EC) No. 1974/2006, LAGs are required to submit
co-operation projects to the Managing Authority for selection. The Department
sought an amendment to the Guide for the Implementation of the Measure to
reflect the unique position that Ireland has in relation to the administration of the
Programme. The Commission accepted this amendment and in this regard, the
Department only requires prior notification of all co-operation projects.
Transnational projects only: When Board approval for a co-operation project
is in place LAGs must complete and forward the notification form Annex 9 to
rdp@pobail.ie. The following steps will be completed once the Department
receives the notification form:

The Department notifies the Commission using the notification form;

The Commission notifies the European Network for Rural Development in
order to input the details onto the database;

The Department will then check and confirm that the information is correct
and inform the Commission.
You should note, however, that approval is required from the transnational
partner’s own Managing Authority.
Co-operation between ‘LEADER’ Groups and ‘non-LEADER Groups’ may be
eligible for funding provided the project is led and co-ordinated by the ‘LEADER’
Group.
Co-operation may not consist purely of an exchange of
information but must consist of a joint project between the groups
involved. Special emphasis is placed on co-ordination of activities at the
regional level, with particular emphasis on tourism and environmental cooperation initiatives. Co-operation must demonstrate genuine added value for
the territories concerned.
Department of Community, Equality and Gaeltacht Affairs
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Operating Rules
It may have two aims, which are often complementary:

Achieving the critical mass necessary for a joint project to be viable,
encouraging complementary actions.

Co-operation will consist of pooling the know-how and/or human and
financial resources dispersed across each of the territories concerned.
Inter-territorial co-operation has the twin aims of achieving the critical mass
necessary for a joint project to be viable and encouraging complementary
actions in adjoining LAGs.
44.2
44.3
Cross-Border co-operation
All Cross-Border projects involving LAGs must be submitted to the relevant
managing authority for assessment and agreement, i.e. to Department and the
Department of Agriculture and Rural Development for Northern Ireland. The
Cross-border Steering Group for Rural Development will make the final decision
on Cross-Border co-operation projects. Each application will be assessed in
terms of eligibility according to the criteria applying in each jurisdiction.
Pre-development funding
Preparatory activity, co-ordination and animation costs in respect of interterritorial projects may by eligible for funding. Such costs, which must relate to
specific activities, are allowable at 100% and are capped at a maximum of
€7,500 per activity. Costs must be related to specific projects, i.e. there must be
a concept or proposal in place before any development begins, and will include
such items as travel costs and associated expenses.
In the case of pre-development costs an application should be submitted
detailing the proposal, the estimated costs etc. This should be evaluated by the
Evaluation Committee and approved by the Board in the normal manner.
Pre-development projects must be entered on the RDP IT system in the normal
manner. When selecting Measure Option under Implementing Cooperation
Projects, LAGs should select Administration. These costs must be included
in the project summary. Pre-development costs do not require the prior
approval of the Department. The system shall be amended to provide for cooperation projects to be linked and LAGs will be notified when this is completed.
44.4
Selection of inter-territorial and trans-national co-operation projects
Procedure, timetable and objective criteria
The co-operation methodology must be integrated in the business plans of
LAGs at the outset of the Programme. The selection and approval of projects
must be carried out to the same extent as for other projects, i.e. through the
project evaluation committee process. The value-added benefit of all projects
must be clearly demonstrated and transparent.
For further information on Inter-territorial projects, please see Guidance Note
on Inter-territorial Projects (Annex 14).
Department of Community, Equality and Gaeltacht Affairs
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44.5
44.6
Operating Rules
Support rate
Rates of aid and ceilings are those applicable to the measures under Axis 3.
Eligibility of Accommodation/Meal Costs
In the case of trans-national co-operation projects only, the basic
accommodation and meal costs of the participating partners may be eligible
under Measure 421.
The following is required:

Prior written approval of the Department. Any accommodation
expenditure incurred without prior approval from Department will be
deemed to be ineligible.

The Programme will reimburse approved costs up to the level of the
prevailing schedule of Civil Service rates.

Estimated costs including quotations should be submitted to the
Department.

Entertainment costs including beverages, presentations etc. are not
eligible.

All expenditure must be supported by receipted invoices.
Note: The European Court of Auditors has stated that co-operation projects
should be in the form of ‘joint implementation of a project’ rather than
attendance at seminars, meetings or exchange visits.
Department of Community, Equality and Gaeltacht Affairs
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45.
Operating Rules
Measure 431 - Running the Local Action Group
45.1
45.2
45.3
45.4
45.5
Rationale
Since the LEADER methodology will be utilised to implement integrated wider
community rural development programming in all rural areas, the efficient
administration of the LAG is the key target for support under this measure.
Generally, the Skills Acquisition and Animation measure under Axis 3 will
extend to cover any similar actions necessary under this measure. However, a
certain amount of training activity will be necessary for both board members and
LAG staff. This training will be included under the general administration budget.
Objective
To provide LAGs with sufficient resources and expertise to efficiently administer
all measures under Axes 3 and 4 throughout all of the rural territory.
Support for administration costs
The support rate for eligible administration costs shall be 100%.
Eligibility of administration costs
Only those costs directly attributable to the Programme may be charged to the
Programme, i.e. costs properly incurred by the LAG in managing, delivering and
reporting on the measures in Axes 3 and 4.
Cost Allocations
Where a LAG is operating more than one programme, the operating costs
should be apportioned appropriately across the relevant programmes. Under no
circumstances should the administration costs of other programmes be
charged to the Programme. It is not acceptable to charge the costs of
other programmes to the Programme with a view to reimbursing the
Programme at a later stage.
A clear rationale for the apportionment of expenses across the programmes
should be clearly documented by the LAG. Where changes arise they should be
clearly documented. Ideally, such amendments should be infrequent and should
only be required if the LAG ceases to administer a programme or undertakes
the administration of additional programmes.
45.6
45.7
Application Fees
The charging of application fees or other fees to project promoters, whether
potential or successful, is prohibited.
Financial/Other Charges & Legal Expenses
The cost of operating bank accounts opened specifically for delivering the
programme are eligible. Bank interest, charges for financial transactions (i.e.
foreign exchange) and legal costs in actions taken by and against LAGs are
ineligible.
Department of Community, Equality and Gaeltacht Affairs
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45.8
45.9
Operating Rules
Rental Agreements
Rental agreements in respect of LAG property must be in writing and up-dated
regularly.
Depreciation
Funding of any depreciation charge is not eligible.
Entertainment and Hospitality Costs
45.10 Entertainment or hospitality costs are not eligible under the Programme.
Department of Community, Equality and Gaeltacht Affairs
Page 88 of 149
Annex 1 – Regulations References
Regulation No.
Council Regulation (EC) No. 1290/2005
Date
21 June 2005
Council Regulation (EC) No. 1698/2005
20 September 2005
Commission Regulation (EC) No. 883/2006
21 June 2006
Council Regulation (EC) No. 1944/2006
19 December 2006
Commission Regulation (EC) No. 1974/2006 15 December 2006
Commission Regulation (EC) No. 1975/2006 07 December 2006
Commission Regulation (EC) No. 1998/2006 15 December 2006
Commission Regulation (EC) No. 885/2006
21 June 2006
Commission Regulation (EC) No. 941/2008
25 September 2008
Commission Regulation (EC) No. 484/2009
09 June 2009
Department of Community, Equality and Gaeltacht Affairs
Subject
On the financing of the common agricultural policy.
On support for rural development by the European
Agriculture Fund for Rural Development.
Laying down detailed rules for application of Council
Regulation (EC) № 1290/2005 as regards the keeping of
accounts by the paying agencies, declarations of
expenditure and revenue and the conditions for reimbursing
expenditure under the EAGF and the EAFRD.
Amending regulation (EC) №. 1698/2005 on support for
Rural Development by the European Agriculture Fund for
Rural Development (EAFRD).
Laying down detailed rules for the application of Council
Regulation (EC) № 1698/2005 on support for Rural
Development by the European Agriculture Fund for Rural
Development (EAFRD).
Laying down detailed rules for the implementation of
Council Regulations (EC) № 1698/2005, as regards
implementation of control procedures as well as cross
compliance in respect of rural development support
measures.
On application of Articles 87 and 88 of the Treaty to de
minimis aid.
Laying down detailed rules for the application of Council
Regulation (EC) No 1290/2005 as regards the accreditation
of paying agencies and other bodies and the clearance of
the accounts of the EAGF and of the EAFRD.
Laying down form and content of the accounting information
to be submitted to the Commission for the purpose of the
clearance of the accounts of the EAGF and EAFRD as well
as for monitoring and forecasting purposes.
Amending Regulation (EC) No 1975/2006 laying down
detailed rules for the implementation of Council Regulation
Page 89 of 149
Regulation No.
Date
Commission Regulation (EC) No. 482/2009
08 June 2009
Council Regulation (EC) No. 473/2009
25 May 2009
Commission Regulation (EC) No. 363/2009
04 May 2009
Department of Community, Equality and Gaeltacht Affairs
Subject
(EC) No 1698/2005, as regards the implementation of
control procedures as well as cross-compliance in respect
of rural development support measures.
Amending Regulation (EC) No 1974/2006 laying down
detailed rules for the application of Council Regulation (EC)
No 1698/2005 on support for rural development by the
European Agricultural Fund for Rural Development
(EAFRD) and Regulation (EC) No 883/2006 laying down
detailed rules for the application of Council Regulation (EC)
No 1290/2005 as regards the keeping of accounts by the
paying agencies, declarations of expenditure and revenue
and the conditions for reimbursing expenditure under the
EAGF and the EAFRD.
Amending Regulation (EC) No 1698/2005 on support for
rural development by the European Agricultural Fund for
Rural Development (EAFRD) and Regulation (EC)
No 1290/2005 on the financing of the common agricultural
policy.
Amending Regulation (EC) No 1974/2006 laying down
detailed rules for the application of Council Regulation (EC)
No 1698/2005 on support for rural development by the
European Agricultural Fund for Rural Development
(EAFRD).
Page 90 of 149
Annex 2 - Board Minutes
Board Minutes Template
Date:
Time:
Present:
In Attendance:
Apologies:
---------------------------------------------------------------------------------------------------------------------1.
Minutes of the Previous Meeting
Matters Arising
2.
Projects:
Project Code:
Promoters Name:
Description:
Measure:
Deadweight:
Displacement:
Innovation:
Recommendation of
Evaluation Commttee:
Rationale if Evaluation Committee recommendation
Is rejected:
Rationale for grant aid,
having regard to the business plan/ Local Development Strategy,
% level of aid & ceiling:
Proposed By:
Seconded by:
Absenters:
Agreed by Board
3.
Circulars from Department
4.
A.O.B.
___________________
Chairman
___________________
Secretary
Date:______________
Date:______________
.
Department of Community, Equality and Gaeltacht Affairs
Page 91 of 149
Annex 3 – Evaluation Committee template
Date:
Time:
In Attendance:
Abstentions:
---------------------------------------------------------------------------------------------------------------------1.
Minutes of the Previous Meeting
Matters Arising
2.
Projects:
Project Code:
Promoters Name:
Description:
Measure:
Funding sought by promoter:
Details of private funding:
Synopsis of project:
Was an assessment completed?
Are detailed costings provided for the project?
Innovative Element of project:
Deadweight & Displacement:
Economic justification for project
% level of aid & ceiling:
Seconded by:
Agreed by
3.
Recommendations to the Board:
___________________
Signature
___________________
Signature
Date:______________
Date:______________
Department of Community, Equality and Gaeltacht Affairs
Page 92 of 149
Annex 4 – Evaluation Committee Scoring Record
Date:
Time:
Project Title:
Project Reference no:
Assessment
Criteria
Compatibility with
Local Development
strategy
Objective
Issues raised by
Evaluation Committee
Weighting
Score
Do the project proposals meet
the criteria set out in the LAG
20
business plan for the relevant
measure?
Is the product innovative in its
Innovation
nature and does it displace
15
existing enterprises?
Promoter
experience
Does the promoter have the
Training/skills, track record or
20
experience to deliver?
Are the project costs
Financial Viability
justifiable and is adequate
20
funding available to co-fund the
project?
Is the project viable and will the
Sustainability
service continue to be
10
delivered?
Does the proposal target a
Requirement
specific need or address a
15
specific gap in the market?
100
Total
N.B. Projects must receive a minimum score of 60% prior to being recommended for approval.
Recommendations of the Evaluation Committee:
___________________
Signature
___________________
Signature
Date:______________
Date:______________
Department of Community, Equality and Gaeltacht Affairs
Page 93 of 149
Axes 3 & 4 Rural Development Programme Ireland 2007 – 2013
Operating Rules
Annex 5 – LAG Project Approvals
Application №
Project Promoter
Date
Approved
Department of Community, Equality and Gaeltacht Affairs
Completion
Date
Amount
Approved
Private
Matching
%
Rate
of Aid
Measure
№
Page 94 of 149
Project Description
Axes 3 & 4 Rural Development Programme Ireland 2007 – 2013
Operating Rules
Annex 6 – Sample Claim Form
Promoter Name:
Promoter Identification №:
Project Expenditure Details
Invoice №
Invoice Date
Total €
VAT€
Total Eligible
Eligible Amount
€
VAT
Registered
Y/N
VAT №
€
Payment Calculation
Measure №::
Grant Rate:
Total Eligible:
Total Due:
(Total Eligible x Grant rate)
Tax Clearance Cert/CHY №:
Promoter Signature:
Department of Community, Equality and Gaeltacht Affairs
Expiry Date:
Date:
Page 95 of 149
Axes 3 & 4 Rural Development Programme Ireland 2007 – 2013
Operating Rules
Annex 7 – Financial Plan Template
Axis/Measure
311
Diversification into non-agri. activities
312
Business Creation & Development
313
Encouragement of Tourism Activities
321
Basic Serv. for Econ. & Rural Population
322
Village Renewal and Development
323
Conserv. & Upgrading of Rural Heritage
331
Training and Information
341
Skills Acquisition, Animation, &c.
Approved
Allocation
Proposed
Revision
Revised
Allocation
(1)
(2)
(3)
Total Axis 3
421
Implementing C-operation Projects
431
Running Local Action Groups, &.
Total Axis 4
Total Axis 3 & Axis 4
Department of Community, Equality and Gaeltacht Affairs
Page 96 of 149
Axes 3 & 4 Rural Development Programme Ireland 2007 – 2013
Operating Rules
Annex 8 – Project File Checklist
Project File Checklist
File No:
Promoter:
Yes
1
2
3
4
5
6
7
No
In
Part
N/a
Comment
Is there a separate file for
this project?
Is there a formal
application from the
promoter on the file?
Has the application been
signed and dated by the
promoter?
Has the application been
date stamped and
initialled by LAG on
receipt?
Has the application been
acknowledged in writing?
Is a business plan
provided?
Does the file contain an
analysis/assessment
report of the proposed
project?
Department of Community, Equality and Gaeltacht Affairs
Page 97 of 149
Completed by
Date
Axes 3 & 4 Rural Development Programme Ireland 2007 – 2013
Yes
8
Has the promoter been
informed of the
requirement to collect
performance indicator
data at application stage?
9
If appropriate, has the
promoter’s solvency been
confirmed with the CRO?
10
11
12
13
14
15
16
No
Operating Rules
In
Part
N/a
Comment
Has de minimis been
assessed?
Has displacement been
assessed?
Has deadweight been
assessed?
Has the project been
proofed/assessed for
viability?
Does the promoter
possess the requisite
qualifications, training,
and skills to implement
the project?
Is there evidence on file
that alternative sources of
funding were sought?
Are matching funds
eligible?
Department of Community, Equality and Gaeltacht Affairs
Page 98 of 149
Completed by
Date
Axes 3 & 4 Rural Development Programme Ireland 2007 – 2013
Yes
17
18
19
20
21
22
No
Operating Rules
In
Part
N/a
Comment
Has the project an
innovative aspect, if so
what is the innovative
aspect of this project?
If the project involves
capital works has the
promoter provided
evidence of
ownership/lease/agreeme
nt?
If an agreement is being
used rather than a lease,
is it witnessed by a
solicitor?
Was the recommendation
of the evaluation
committee submitted to
the Board within 3 months
of the date of decision?
Did any Board/Evaluation
Committee/Staff Member
declare a conflict of
interest during the
assessment process?
Did the Board/Evaluation
Committee member
absent themselves from
the assessment process?
Department of Community, Equality and Gaeltacht Affairs
Page 99 of 149
Completed by
Date
Axes 3 & 4 Rural Development Programme Ireland 2007 – 2013
Yes
23
Are the relevant extracts
of the Board/Evaluation
Committee meeting
minutes retained on the
project file including
Evaluation Scoring
Sheet?
24
Was the recommendation
of the Evaluation
committee in variance
with the decision of the
Board and was the reason
for the Boards
subsequent decision
noted in the Board
minutes?
25
Is the % aid level and
ceiling amount clearly
documented in the
Evaluation Committee
and Board Minutes?
26
Is the rationale or criteria
for grant aid included in
the Evaluation Committee
and/or Board Minutes?
No
Department of Community, Equality and Gaeltacht Affairs
Operating Rules
In
Part
N/a
Comment
Page 100 of 149
Completed by
Date
Axes 3 & 4 Rural Development Programme Ireland 2007 – 2013
Yes
27
Does the grant exceed
the amount applied for?
28
Has the voluntary
labour/donated land been
appropriately certified and
is the amount of voluntary
consistent with the
amount approved by the
Board?
29
Was the CEB notified that
the project was being
evaluated?
30
Have all relevant
agencies been notified
that the LAG is
considering granting the
project?
31
Was the project referred
to the E.R.G.?
32
If so, was the project
deemed eligible for
funding by the E.R.G?
No
Department of Community, Equality and Gaeltacht Affairs
Operating Rules
In
Part
N/a
Comment
Page 101 of 149
Completed by
Date
Axes 3 & 4 Rural Development Programme Ireland 2007 – 2013
Yes
33
34
35
36
37
38
No
Operating Rules
In
Part
N/a
Comment
Completed by
Is there confirmation that
work did not commence
before the promoter had
formally accepted the
offer of grant aid?
Did a letter of
offer/contract issue to the
applicant?
Did the grant offer set out
the % level of aid and the
grant amount ceiling?
Did the grant offer
indicate that a grant
increase could not be
given?
Did the grant offer set out
the instances where the
promoter would be
required to repay the
grant in full?
Was the letter of
offer/contract accepted in
writing within 15 working
days?
Department of Community, Equality and Gaeltacht Affairs
Page 102 of 149
Date
Axes 3 & 4 Rural Development Programme Ireland 2007 – 2013
Yes
39
Was the contract date
stamped and initialled
upon receipt?
40
Was the applicant
informed of the Data
Protection Act 1998 and
was a completed consent
form completed?
41
Was an expiry date
imposed on the
commitment/contract? If
so what date?
42
Was the promoter notified
that details of the grant
and the amount received
will be published on the
website of the Department
Agriculture, Fisheries and
Food?
43
Is there a properly
documented claim form
on the file?
No
Department of Community, Equality and Gaeltacht Affairs
Operating Rules
In
Part
N/a
Comment
Completed by
Page 103 of 149
Date
Axes 3 & 4 Rural Development Programme Ireland 2007 – 2013
Yes
44
45
46
47
48
49
No
Operating Rules
In
Part
N/a
Comment
Is the claim form
accompanied by the
appropriate documentary
evidence i.e. original
itemised paid invoices,
bank statements,
certificates for voluntary
labour etc?
Is there a copy of the
promoters Tax Clearance
Cert on file?
Were tenders/quotations
obtained for
suppliers/contractors in
excess of €5,000?
Is there a completed
schedule of the
quotations/tenders?
Are the
quotations/tenders
reasonable?
In the case of capital
projects, is there an
Architects/Engineers
certificate of compliance
with relevant planning,
building and fire
regulations, and other
statutory regulations on
the file?
Department of Community, Equality and Gaeltacht Affairs
Page 104 of 149
Completed by
Date
Axes 3 & 4 Rural Development Programme Ireland 2007 – 2013
Yes
50
For capital works, is there
a copy of the inspection
report verifying that the
work being aided has
been satisfactorily
completed retained on
file?
51
If the project involved a
claim in respect of
building work etc was an
assessment carried out by
a qualified
engineer/architect?
52
Has the promoter
submitted a completed
and signed grant payment
claim form?
53
Is there a summary of the
grant payment calculation
on the file?
54
Was VAT excluded from
the calculation of the
grant payment?
No
Department of Community, Equality and Gaeltacht Affairs
Operating Rules
In
Part
N/a
Comment
Completed by
Page 105 of 149
Date
Axes 3 & 4 Rural Development Programme Ireland 2007 – 2013
Yes
55
If VAT has been included
in the grant calculation, is
there written confirmation
from the Revenue
Commissioners that the
promoter is not registered
for VAT?
56
Has the grant payment
claim form been reviewed
and certified?
57
If the promoter is claiming
charity status, is there
written confirmation of
same from the Revenue
Commissioners on the
file?
58
Is there TCC/C2 for
contractor and/orsupplier
for amounts exceeding
€10,000?
No
Department of Community, Equality and Gaeltacht Affairs
Operating Rules
In
Part
N/a
Comment
Completed by
Page 106 of 149
Date
Axes 3 & 4 Rural Development Programme Ireland 2007 – 2013
Yes
59
60
61
62
No
Operating Rules
In
Part
N/a
Comment
Completed by
Once payment has been
processed, have the
invoices submitted by the
promoter, and which form
the basis of the grant
application, been stamped
as grant aided under the
Rural Development
Programme and copies of
same retained on file?
For each phase payment,
is there a copy of the EFT
or the EFT details on file?
Is there a copy of the
acknowledgement of the
grant payment retained on
the file?
Is there evidence on file
that the promoter has
erected an explanatory
plaque acknowledging the
assistance of the EU and
EAFRD?
Department of Community, Equality and Gaeltacht Affairs
Page 107 of 149
Date
Axes 3 & 4 Rural Development Programme Ireland 2007 – 2013
Yes
63
64
No
Operating Rules
In
Part
N/a
Comment
Completed by
In the case of reports, &c.
have the European flag,
Rural Development
Programme logo and the
Department’s logo and
slogan been included on
all material?
Is there evidence on file
that the project is being
appropriately monitored
for the purposes of
assessing performance in
achieving objectives?
Completed by:
________________________
Reviewed by:
________________________
Department of Community, Equality and Gaeltacht Affairs
Date
______________________
Date
______________________
Page 108 of 149
Date
Axes 3 & 4 Rural Development Programme Ireland 2007 – 2013
Operating Rules
Annex 9 – Transnational Projects Notification Form
INFORMATION EXCHANGE FORM FOR TRANSNATIONAL
COOPERATION PROJECT
1. Basic Information on the project
1.1. Title of the cooperation project:
1.2. Acronym:
1.3. Duration of actions envisaged under the cooperation project:
1.3.1. Start date:
1.3.2. End date:
1.4. Total cost for the lifetime of the cooperation project (in €):
Breakdown of the budget of the project by financial sources
1.4.1. Total budget :
1.4.2. EAFRD :
1.4.3. Public :
1.4.4. Private :
Breakdown of the budget by partner
1.4.5. Total budget Coordinating partner:
1.4.6. Partner 1:
1.4.7. Partner 2:
1.4.8. Partner 3:
1.4.9. Partner 4:
1.4.10. Partner 5:
1.4.11. Partner 6:
1.4.12. Partner 7:
1.4.13. Partner 8
2. Information on cooperation partners
2.1. Coordinating partner details
2.1.1. Official name of the coordinating LAG:
2.1.2. Name of Chairperson:
2.1.3. LAG contact person for cooperation
2.1.3.1. Name:
2.1.3.2. Address of contact:
2.1.3.3. Telephone No:
2.1.3.4. Fax No:
2.1.3.5. E-mail:
2.1.3.6. Languages spoken/understood:
2.1.4. Name of competent reporting authority including contact person:
2.1.5. Date of notification to the Commission:
2.1.6. Name of competent authority delivering the approval:
Department of Community, Equality and Gaeltacht Affairs
Page 109 of 149
Axes 3 & 4 Rural Development Programme Ireland 2007 – 2013
Operating Rules
2.1.7. Date of project approval:
2.2. LAG 1 details
2.2.1. Official name of the LAG:
2.2.2. Name of Chairperson:
2.2.3. LAG contact person for cooperation
2.2.3.1 Name:
2.2.3.2 Address of contact:
2.2.3.3 Telephone No:
2.2.3.4 Fax No:
2.2.3.5 E-mail:
2.2.3.6 Languages spoken/understood:
2.2.4. Name of competent reporting authority including contact person:
2.2.5. Date of notification to the Commission:
2.2.6. Name of competent authority delivering the approval:
2.2.7. Date of project approval:
2.3. LAG 2 details
2.3.1. Official name of the LAG:
2.3.2. Name of Chairperson:
2.3.3. LAG contact person for cooperation
2.3.3.1. Name:
2.3.3.2. Address of contact:
2.3.3.3. Telephone No:
2.3.3.4. Fax No:
2.3.3.5. E-mail:
2.3.3.6. Languages spoken/understood:
2.3.4. Name of competent reporting authority including contact person:
2.3.5. Date of notification to the Commission:
2.3.6. Name of competent authority delivering the approval:
2.3.7. Date of project approval:
Department of Community, Equality and Gaeltacht Affairs
Page 110 of 149
Axes 3 & 4 Rural Development Programme Ireland 2007 – 2013
Operating Rules
Annex 10 – Salaries Reporting Template
DATE
2/08/09
NAME
A. Other
PURPOSE/
DESCRIPTION
Met
Ballymore
Community
Group
re.
application
for
RDP funding for
community facility
MEASURE 341 ACTIVITY FOR MONTH ENDING:
TARGET AS
PER LAG
TIME STRATEGY
CONTENT
AS % (reference
RESULT IF ANY
ACTION (see
OF A
back the
below)
DAY
LAG
animation
strategy)
Ballymore Community
50% Target 3.1
1.
Group has begun
fundraising to obtain
private matching for the
project.
UPDATE IF
NECESSARY
(SIGN & DATE)
Ballymore Community
Group submitted an
application for funding
under measure 321.
A. Other 02/09/09
Signed: __________________________
Date:
__________________________
Content Actions (extract from page 161 of the Rural Development Programme Ireland 2007-2013):
1. Animation activities at group and individual level to encourage community involvement in a broad range of social and economic activities
2. Capacity-building measures aimed at community and minority groups to foster the spirit of social capital and self-help
3. Initiatives aimed at geographically disadvantaged communities or those lacking in sufficient mass to enhance cohesion and capacity to
develop
4. Initiatives to animate specific interest or marginal groups to harness unique potential
Department of Community, Equality and Gaeltacht Affairs
Page 111 of 149
Annex 11 – Request for Approval of Funding in Excess €150,000
Request for approval for grant aid in excess of €150,000
1.
Promoter:
2.
Promoter experience:
3.
Project description:
4.
Why are you recommending funding in excess of €150,000:
5.
Total project cost:
6.
Total grant aid requested:
7.
Private matching funding:
8.
Evaluation Committee Recommendation:
9.
Board Decision:
10.
RDP Measure:
11.
Project Type:
12.
Rate of Aid (%):
13.
Total Budget under measure:
i. Committed:
ii. Remaining:
14.
Linkage with RDP Business Plan:
15.
Eligibility:
16.
How has De minimis been assessed:
17.
How has Deadweight been assessed:
Department of Community, Equality and Gaeltacht Affairs
Page 112 of 149
18.
How has Displacement been assessed:
19.
Additionality:
20.
Innovation:
21.
Impact on target group:
22.
Viability:
23.
Evidence of title (if necessary):
24.
Other statutory requirements:
25.
Environmental impact:
26.
Value for money:
27.
Any other Public funding:
28.
Sustainability:
29.
Consultation with and comments by State agencies:
30.
Employment potential (FTEs):
________________________
Board Chairperson
_______________________
C.E.O
N.B. A copy of the project file must be submitted with the request for approval.
Department of Community, Equality and Gaeltacht Affairs
Page 113 of 149
Annex 12 – Template for Submitting Eligibility Query to ERG
Checklist for Submission of a Project to the Eligibility Review Group
1.
Project details:
Project name
Project number
Measure
2.
What was the recommendation of the Evaluation Committee?:
3.
Please specify how this project is in keeping with your Local Development Strategy:
4.
What specific aspect of the project are you referring to the E.R.G. and why?*
Specific aspect:
Why?
Department of Community, Equality and Gaeltacht Affairs
Page 114 of 149
5.
A copy of the Evaluation Scoring Sheet is attached:
Yes
No
6.
A copy of the Evaluation Committee minutes is attached:
Yes
No
7.
A copy of the Project Assessment Report is attached:
Yes
No
8.
Copies of all relevant documentation are attached
e.g. application form etc:
Yes
No
9.
Contact person for any E.R.G. queries on this matter:
Name
Telephone No.
E-mail Address
Fax No.
Signed:
Print Name:
Date:
*
Please note that the E.R.G. will only assess the eligibility of the aspect of the project
referred to it and not the eligibility of the entire project.
Department of Community, Equality and Gaeltacht Affairs
Page 115 of 149
Annex 13 – Department of Finance Circular 44/2006
Department of Community, Equality and Gaeltacht Affairs
Page 116 of 149
Department of Community, Equality and Gaeltacht Affairs
Page 117 of 149
Department of Community, Equality and Gaeltacht Affairs
Page 118 of 149
Department of Community, Equality and Gaeltacht Affairs
Page 119 of 149
Department of Community, Equality and Gaeltacht Affairs
Page 120 of 149
Department of Community, Equality and Gaeltacht Affairs
Page 121 of 149
Department of Community, Equality and Gaeltacht Affairs
Page 122 of 149
Department of Community, Equality and Gaeltacht Affairs
Page 123 of 149
Department of Community, Equality and Gaeltacht Affairs
Page 124 of 149
Department of Community, Equality and Gaeltacht Affairs
Page 125 of 149
Annex 14 – Guidance Note on Inter-territorial Projects
Guidance Note on Inter-territorial
Projects
Department of Community, Equality and Gaeltacht Affairs
Page 126 of 149
This guidance note should be read in conjunction with EC Regulation 1698/2005, the RDP
Operating Rules, all relevant Circulars including 29/09 & 37/09 and in particular the European
Commission “GUIDE FOR THE IMPLEMENTATION OF THE MEASURE COOPERATION UNDER
THE LEADER AXIS OF RURAL DEVELOPMENT PROGRAMMES 2007-2013 (RD12/10/2006
rev3)”.
1. Introduction
A co-operation project is one which takes place as a joint action between two or more LAGs
and which provides for mutual benefit for each partner organisation. It must fit with the
strategies of all LAGs involved; not merely the Lead partner.
Inter-territorial cooperation: this means cooperation between different rural areas within a
Member State. It may take place between LAGs and it is also open to other local groups using
a similar participatory approach. The following can be taken into account for the definition of
“another rural area organised along the lines of Leader”:
A local group active in rural development having the capacity to draw up a development
strategy for a certain geographical territory. The organisation of the group should be based
on an open and wide partnership in which the participation of local actors is encouraged. The
group should consist of representatives from several socio-economic sectors, including
associations. The group should develop its own development policy.
The group should strive to work on a network basis with other groups.
2. The role of each partner in the inter-territorial project
Tasks and expenditure should be shared among partners so that each partner must take part
in project activities; each partner is responsible for its own commitments vis-à-vis other
groups and the lead group on the basis of a cooperation agreement.
Each group has administrative and financial responsibility for the operations which it heads. It
is therefore responsible for drawing up the forecast financing plan and for negotiations with
those providing part-financing. It is responsible for keeping and making available to the
Department all the accounting documents supporting expenditure incurred and the nature of
public part-financing.
Department of Community, Equality and Gaeltacht Affairs
Page 127 of 149
3. Bodies participating in cooperation
An Inter-territorial cooperation project concerns at least one area selected under the
Programme. In addition to the criteria used for the official recognition by Member States, the
definition in the Introduction can be taken into account for the definition of “another rural
area organised along the lines of Leader”.
4. Eligibility of operations
Coordination of the project is considered to comprise the coordination tasks needed for the
implementation of the project (meeting of the partners; administrative and financial tasks of
the coordinating group as a coordinator; legal definition of the cooperation agreement and/or
the common legal structure operation of the joint structure).
It is suggested that funding of coordination costs is shared among partners on the basis of
the cooperation agreement. This implies that the project implementation can only start when
grant authorisation has been delivered for all partners.
There should be a clear rationale and identification of aims for any co-operation project. The
project should be in the form of joint implementation rather than attendance at seminars,
meetings or exchange visits. Each LAG must demonstrate how the project fits into its Local
Development Strategy.
The procedure for operating a co-operation agreement is detailed in Appendix 1 Process for
Inter-territorial Co-Operation Projects.
5. The Cooperation Agreement
The experience of cooperation under previous LEADER Programmes showed that to ensure
effective management it is important to make clear from the beginning of the project the
goals to be achieved, how responsibilities (for management, coordination, monitoring and
evaluation) are to be shared and the financial contributions within the cooperation
partnership.
A formal cooperation agreement makes it possible to spell out all of these aspects therefore
and helps ensure transparent management and the clarity of reciprocal undertakings. A
cooperation agreement is a common document in a legal form and signed by all the partners
(including the lead coordinating Local Action Group). This document should set out clearly the
project goals, the initiatives that will be implemented to attain them, the role of each partner
in carrying out the project together with the financial participation of each partner in the
project.
Department of Community, Equality and Gaeltacht Affairs
Page 128 of 149
A designated LAG should act as the leading coordinator for the project and establish a clearly
defined scope and remit for the proposal. It should be clear that the role of the lead LAG is
to facilitate and oversee the implementation of the project and not to act solely as a payment
source. The nature of the joint action should be clearly defined and the value added benefit
of all projects must be clearly demonstrated and transparent.
The cooperation agreement will set out all components of the whole budget for the joint
measure. The document sets out the content of the project cooperation and the financial and
technical contributions of each local action group to achieving it.
Cooperation agreements should contain:
 a written undertaking by the partners with the names and addresses of the lead
coordinating LAG and of the partner LAGs/local groups;
 a detailed description of the cooperation project indicating:
o the project goals;
o the measures that will be taken to achieve them;
o the potential beneficiaries;
o the role of each partner in organising and implementing the project (where
appropriate, the name of the technical organisations authorised to carry out
certain operations);
o the arrangements for organising and monitoring the project;
o An agreed set of monitoring and performance indicators for the project
o the expected results of the multilateral project;
o an overall planned budget and the financial participation of each partner;
o an indicative timetable;
 If the partners so wish, a clause permitting new LAGs/groups can be included.
 A procedure permitting the agreement to be amended
A template is appended at Appendix 2.
Department of Community, Equality and Gaeltacht Affairs
Page 129 of 149
Appendix 1: Process for Inter-territorial Co-Operation Projects
1. Each LAG should set out a clear rationale for the issues that need to be addressed
across the territories. This should be referenced to the relevant sections in the local
development strategy of the relevant LAG.
2. Prior to developing the proposal an initial expression of interest should be prepared by
all relevant LAGs, with a brief description of the merits of the proposal. The project
and participating LAGs should be identified and a specific LAG designated as the LEAD
LAG for the project.
3. The designated LEAD LAG gives a formal undertaking in writing that they will be
responsible for co-ordinating the project and ensuring that all details are updated
accordingly. The function of the lead LAG should be clearly defined. The lead LAG
takes the application from the applicant body/group and deals with that body and the
other LAGS in requesting additional information etc. as if it was an internal
application. Each participating LAG is responsible for the file in their territory. Each
payment in a specific LAG area is regarded as a separate claim for the purposes of the
RDP IT system. The Lead LAG should ensure that a consistent approach is adopted
across all participating LAGS and terminology (name of project etc) is the same.
4. The LEAD LAG copies it’s signed application form, all information, business plan, notes
and communications etc to the other participant LAGs. The letter of offer issued by
each LAG should detail the costings for their particular region/aspect of the project.
5. The other LAGS must open a file as normal, using the LEAD LAGs documentation.
Comprehensive details should be provided in relation to all steps of the process
including, appraisal, costings monitoring of outputs, impact etc. All documentation in
the lead LAG must have evidence that they have processed/received the information
e.g. date stamped. All LAGs involved must open a new project on the RDP IT system.
The projects must all have the same Promoter and title. On the comments area in the
IT system, each LAG links their project with the corresponding files opened by the
other LAGs.
6. When the project officer in the Lead LAG has the necessary information to formulate a
recommendation, this is copied to each of the participating LAGs. All participating
LAGS make a recommendation to their evaluation committees. It must contain a
detailed description of the cooperation project as per the Cooperation Agreement.
While a consistent recommendation must be made to each of their boards, the
evaluation process should be carried out separately in relation to the activities of each
participating LAG.
Department of Community, Equality and Gaeltacht Affairs
Page 130 of 149
7. The participant LAGs should evaluate the project separately and without reference to
the evaluation minutes of other LAGs and must advise the LEAD LAG of their Boards’
decisions. A formal letter of all board decisions should issue as well as updating the IT
system.
8. In the case of a private promoter, the LEAD LAG communicates the decision on the
grant to the applicants, signs one Letter of Offer for the full amount of funding, and
copies this to the other relevant LAGs.
9. In the case of the promoter being a LAG, separate letters of offer and Cooperation
Agreements for should be held on each LAG file, with a copy of the documentation
forwarded to the Lead LAG. The letter of offer issued by each LAG should detail the
costings for their particular region/aspect of the project. The letter of offer should
also state that the proposal is being provided across a number of territories and the
same service is being provided in each area.
10. All other LAGs provide the Lead LAG with a letter advising them of their Board’s
decision and provide a copy of their evaluation and board minutes (extract) relevant
to the project. This Letter of Offer will undertake to pay the Lead LAG their share of
the grant on receipt of a formal request from the Lead LAG which contracts to pay the
grantee the full grant due.
11. When the project is completed, the LEAD LAG processes the claim using the usual
criteria (i.e. invoices, evidence of payment, tax clearance, site visits etc.) and then
issues certified copies of all the claim materials to the other LAGs. Where required,
each participating LAG must conduct a site visit to verify the delivery of the project.
12. The Lead LAG and each participating LAG inputs their share of the claim onto the RDP
IT system on the basis of the claim submitted. The Lead LAG issues a formal letter to
each participant LAG seeking payment of their share of the grant.
13. Participant LAGs claim their share of the grant. Payment must be made by EFT.
14. When the project payment has been made, the Lead LAG copies the evidence of the
grant payment to each participant LAG using a spreadsheet or similar and copies of
certified invoices and receipts showing the origin and destination of the funding.
15. As per item 10, payments can only be verified on the basis of the documentation
provided and information retained on the file. It is the responsibility of each
participant, to ensure the accuracy of each component claim as entered on the RDP
IT system.
Department of Community, Equality and Gaeltacht Affairs
Page 131 of 149
The key areas in the proposed process are that the project promoter has one contract with
the Lead LAG, the other participant LAGs have co-operation agreements between all
participating LAGs. This means the project is ultimately paid in full from the Lead LAG, rather
than in portions from every participating LAG.
Department of Community, Equality and Gaeltacht Affairs
Page 132 of 149
Appendix 2: The Cooperation Agreement
Title of cooperation project:
Declaration:
The undersigned, representing the local action group partners, hereby undertake to
implement the cooperation project defined in the Annex to Cooperation Agreement and also
certify the veracity of the information contained therein.
(IF AGREED INSERT CLAUSE PERMITTING THE INCLUSION OF NEW PARTNERS ("LEADER
OR OTHER LOCAL ACTION GROUPS MAY BE INCLUDED BY AN AMENDMENT TO THIS
AGREEMENT SHOULD THEY EXPRESS THE WISH"))
(INSERT CLAUSE PERMITTING OTHER AMENDMENTS)
SIGNATURES:
LEAD LAG:
Other LAGs:
------------------------------------------------------------------------------------------------------Name of the coordinating Lead LAG:
Name of representative:
Position:
Date:
Place (address, including country):
Signature:
Department of Community, Equality and Gaeltacht Affairs
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Name of LAG/other local group 1:
Name of representative:
Position:
Date:
Place (address, including country):
Signature:
Name of LAG/other local group 2:
Name of representative:
Position:
Date:
Place (address, including country):
Signature:
Name of LAG/other local group 3:
Name of representative:
Position:
Date:
Place (address, including country):
Signature:
Department of Community, Equality and Gaeltacht Affairs
Page 134 of 149
ANNEX TO COOPERATION AGREEMENT
DESCRIPTION OF PROJECT
Description of project goals, main project activities (including relevant places and dates);
beneficiaries of the operation and its state of progress:
Description of anticipated results for beneficiaries of the operation and for the areas
concerned:
Approach, methods and procedure for implementing the project for which financing is
requested:
Period of implementation of the project:
Role of each partner in relation to main activities:
Planned budget for project
Coordinating LAG or
LAG/other groups
Anticipated
activities
Cost
(EUR)
Community
EAFRD
Public
Private
Organisational/
coordination
expenditure
(shared)
Other
expenditure
(shared)
(main activities …):
Other expenditure
(not shared)
TOTAL
Department of Community, Equality and Gaeltacht Affairs
Page 135 of 149
Annex 15 – Eligibility Checklist
Eligibility Checklist
File No:
Promoter:
1
Is the project in line with the Local Development Strategy?
3
4
5
6
7
Is the project eligible under the measure's eligible activities in the
rules?
Is the promoter a micro enterprise?
Is the need for the project clearly demonstrated?
Is the correct Rate of Aid applied?
Has displacement been assessed?
8
If displacement occurs, is it at an acceptable level?
10
11
12
13
14
No
In Part
N/a
Comment
Completed
by
Date
Yes
No
In Part
N/a
Comment
Completed
by
Date
Is the project consistent with the objectives of the Programme?
2
9
Yes
Is the project financially sustainable?
Is there another grant scheme available?
If the activity is of a commercial nature, is the project in line with the
‘de minimis’ rule?
Has the proposed option been described in sufficient detail?
Is the project viable?
Is evidence of title/leasehold required?
Department of Community, Equality and Gaeltacht Affairs
Page 136 of 149
15
Is funding available from other Government Departments/State
agencies?
16
Could the project go ahead without the provision of grant aid?
17
Does the promoter possess the requisite qualifications, training,
skills, &c. to implement the project?
Are the necessary quotations on file?
18
19
Has evidence of private matched funding been supplied?
Completed by:
____________________________________
Date:
___________________________________
Reviewed by:
__________________________________
Date:
___________________________________
Department of Community, Equality and Gaeltacht Affairs
Page 137 of 149
Annex 16 – Claim Checklist
Claim Checklist
File No:
Promotor:
1
2
3
4
5
6
7
8
9
10
11
Yes
No
In
Part
N/a
Comment
Completed by
Date
Yes
No
In
Part
N/a
Comment
Completed by
Date
Is this the first phase payment?
If yes at point 1 has 30% of
expenditure been incurred?
Are the required quotations for each
element on file?
Is there a completed schedule of the
quotations/tenders?
Are the quotations/tenders
reasonable?
Has the promoter submitted a
completed and signed grant payment
claim form?
Is there a summary of the grant
payment calculation on the file?
Was VAT excluded from the
calculation of the grant payment?
If VAT is included, is there
confirmation from Revenue that
promoter is not registered for VAT?
If required, is there a TCC/C2 for each
supplier/contractor?
Is there a TCC for the project
promoter?
Department of Community, Equality and Gaeltacht Affairs
Page 138 of 149
12
13
14
15
16
17
Is a donation of land/building included
in the calculation? If yes, was the
donation subject to certification by an
independent qualified expert or duly
authorised official body
If voluntary labour is included are
there certificates for the work?
If yes above, has the calculation been
reviewed?
Are there original itemised invoices
with proof of payment?
In the case of capital projects, is there
an Architects/Engineers certificate?
Is there a copy of the inspection
report?
Completed by:
____________________________________
Date:
___________________________________
Reviewed by:
__________________________________
Date:
___________________________________
Department of Community, Equality and Gaeltacht Affairs
Page 139 of 149
Annex 17 – Double Funding/De Minimis Letter/Declaration
Name
Address 1
Address 2
Address 3
Address 4
Date
Re: Applicant for Funding under the Rural Development Programme 2007-2013
Dear name
This company has received an application for grant aid assistance to carry out insert project
details/location here. As part of the Rural Development Programme 2007-2013 Operating
Procedures, insert name of LAG here is obliged to carry out certain checks on the promoters
that apply to us for funding, with regard to Double Funding and ‘de minimis’ regulations.
I would appreciate if you would complete the following questionnaire/declaration and return to
the above address within 15 working days of receipt. If a response to this request has not
been furnished within this timeframe, it will be assumed that the promoter has not applied or
received grant aid for the said project or has not received any form of grant aid from your
organisation over the past three years.
Should you have any queries on the above, please do not hesitate to contact the
undersigned.
Thank you for your cooperation.
Yours sincerely
___________________
Signatory
Rural Development Manager
Department of Community, Equality and Gaeltacht Affairs
Page 140 of 149
Double Funding & ‘De Minimis’ Declaration
Double Funding
We request your cooperation in providing information as to whether:
Promoters Name & Address:
Has applied for grant aid to undertake:
Question 1: Confirm if the promoter has:
Applied for grant
Yes / No
funding?
(Please circle)
Question 2: Confirm if the promoter has:
Been granted funding?
Yes / No
(Please circle)
Amount sought €
Amount granted €
‘De-Minimis’
In accordance with the ‘de minimis’ rule (Commission Regulations (EC) 1998/2006) which applies to both the
project and the promoter, the overall limit of ‘de minimis’ aid shall not exceed €200,000 over any three year
period. Therefore, has this promoter received grant funding from your organisation in the last 3 years? If so,
please provide details:
Date of Approval
Item(s) Grant Funded
Amount
Declaration:
I declare that all information given in this form is, to the best of my knowledge, true and accurate. I also
understand that any information provided by me may be shared with relevant organisations/agencies as is
required for the full evaluation of this proposal and to minimise duplication.
Organisation:
Signed:
Date:
Name Printed:
Position in Organisation:
Department of Community, Equality and Gaeltacht Affairs
Page 141 of 149
Annex 18 – Annual In-operation Letter
Title Name Surname
Address
Address
Address
Date
Re: Grant aid received under Axes 3 & 4 of the Rural Development Programme 2007-2013
Dear (Title) (Surname),
As you are aware you received funding under Axis 3 of the Rural Development Programme (RDP) for
(insert exactly what operation/facility was funded e.g. a community centre, open farm etc). It is a
requirement of the RDP that project promoters confirm that they are operating as funded for a
minimum of five years from the date of the final payment. In this regard, I would appreciate if you
could sign the attached form to confirm that you are still operating as funded.
In addition, please update the performance indicators which you submitted at the time of your final
payment.
Please return this form by (approx. two weeks from date of postage) 201X. If you have any queries
regarding this matter please contact our office on xxx-xxxxxx.
Yours sincerely,
__________________
C.E.O.
(LAG Name)
Department of Community, Equality and Gaeltacht Affairs
Page 142 of 149
Annual Declaration under Axis 3 of the Rural Development Programme
I/We, (insert name) confirm that I/We are operating as funded, (insert exactly what operation/facility
was funded).
In addition, the following are our revised indicators:
Original Indicator
Revised Indicators
(Insert original indicators)
Signed by:
_____________________________
Date:
_____________________________
Department of Community, Equality and Gaeltacht Affairs
Page 143 of 149
Annex 19 – Department of Finance Circular 11/1982 Travel and Subsistence
Regulations
Department of Community, Equality and Gaeltacht Affairs
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Department of Community, Equality and Gaeltacht Affairs
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Department of Community, Equality and Gaeltacht Affairs
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Department of Community, Equality and Gaeltacht Affairs
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Department of Community, Equality and Gaeltacht Affairs
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Department of Community, Equality and Gaeltacht Affairs
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