Key Benefits:
On 4 November 2005, the Council of Ministers adopted the "Agreement establishing the 2006-2010 plan for the development of the Information Society and Convergence with Europe and between Autonomous Communities and Cities". Autonomous, plan ADVANCES, and mandates are adopted to put in place various normative measures of impulse to the society of the information. " This agreement establishes that "... has developed a plan aimed at achieving the appropriate use of ICT to contribute to the success of a model of economic growth based on the increase of competitiveness and productivity ...". This Agreement constitutes the practical expression of the mandate included in the seventh additional provision of Law 34/2002 of 11 July on services of the Information Society and Electronic Commerce in connection with the preparation of a plan for the development of the Information Society and convergence with Europe, which will have to strengthen the initiatives of training and education in information technologies to extend their use in different fields, in The Commission has also been responsible for the implementation of this Directive. It is necessary, on the basis of the abovementioned Agreement, to develop the measures provided for in the PROGRESS Plan in line with its guidelines and objectives. In particular, those that help the Spanish business fabric to consider the training of its workers in Information and Communications Technologies (ICT) as a strategic factor of competitiveness and serve as a means to convert SMEs in digital enterprises, integrated in the Information Society and trained to achieve the objectives of productivity and competitiveness cited both in the Plan Avanza itself and in the Agreement of the Council of Ministers alluded to. This Order is intended to contribute to this integration from a dual perspective. First of all, the activities of promoting the training of ICT workers carried out by the Secretariat of State of Telecommunications and the Information Society (SETSI) are considered in a comprehensive way. In other words, the various instruments that the SETSI makes available to companies and workers for their training in ICT are gathered in this order, based on the conviction that only an approach to these characteristics can be achieved. the desired effects. This comprehensive approach involves the training of workers, professionals and users, financial support for the depreciation of IT equipment to support training or to deal with training in the framework of change processes. associated with the introduction of ICT in SMEs. This aid is intended to encourage continuing training, which is understood as a set of training actions aimed at both the improvement of skills and qualifications and the retraining of workers, enabling it to be compatible with the improvement of the competitiveness of enterprises with the individual training of the worker. In addition, the aid is intended exclusively for general training, which is understood to include a teaching which is not unique or mainly applicable in the current or future job of the worker in the recipient undertaking, but which provides skills for the most part to be transferable to other companies or to other areas of work, thereby substantially improving the employability of the worker. Secondly, the order takes into account the different aspects of this problem, such as the size of the companies, the territorial distribution or the most appropriate agents to promote the process of change. The actions carried out in previous programmes have made it possible to make progress in the training of workers in the use and management of ICT, which is shown as indispensable to ensure that small and medium-sized enterprises can be incorporated into ICT. With the success of the Information Society and the experience gained, it is possible to improve the design of the instruments of support for training, which are defined in this Order. This Order contains the regulatory bases for the procedure for granting aid to promote the ICT training of employees and managers of small and medium-sized enterprises, especially those in the process of incorporation into the electronic business and the Information Society in general, in accordance with the provisions of Article 9 of Law 38/2003 of 17 November, General of Grants. The aid covered by this order of bases may be co-financed by Community funds, under some of the operational programmes of the European Social Fund (ESF). This is why the implementation of the management and control mechanisms of these operational programmes and, in particular, Commission Regulation (EC) No 438/2001 of 2 March 2001, is envisaged. This Order is issued under the State competition in the field of telecommunications provided for in Article 149.1.21. of the Spanish Constitution. In this context, the Ministry of Industry, Tourism and Trade is the department of the General Administration of the State responsible, among others, for the proposal and implementation of the Government's policy in the field of telecommunications, audiovisual and development of the information society. In its virtue, I have:
First. Article 1. The purpose of this Order is to establish the regulatory bases for the aid scheme of the Avanza Training Programme for the implementation of projects and actions for general training in telecommunications and information technology. enabling small and medium-sized enterprises to progressively incorporate information and communications technologies into their business processes, in order to help increase their competitiveness and improve their productivity.
2. Aid for such projects, the rates of which are specified in the fourth paragraph of this Order, may be of a multiannual nature. The aid shall be conditional on the existence of a budgetary entry for each financial year and the conditions laid down in Article 47 of the current General Budget Law for commitments on expenditure of this nature. 3. Moreover, the aid is subject to the scheme of aid for training, in accordance with the provisions of Commission Regulation (EC) No 68/2001 of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to aid for training (OJ L 10 of 13 January 2001), as amended by Commission Regulation (EC) No 1976/2006 of 20 December 2006 amending Regulations (EC) No 2204/2002, (EC) No 70/2001 and (EC) No 68/2001, which the extension of its periods of application (DOUE L368 of 23 December 2006).
Second. Temporary scope. -According to the Plan Avanza, this Order will be in effect until December 31, 2010. However, in the case of actions co-financed by the European Social Fund (ESF), its duration shall be extended until 31 December 2013.
The regulatory bases for the aid scheme of the Avanza Training Programme applicable from 1 July 2008 shall be adapted to the Community rules replacing the Commission Regulation (EC) No 68/2001, The current term of validity of the agreement shall end on 30 June 2008. Third. Geographical scope. -Aid activities may be carried out in whole or in part of the national territory, although priority will be given to those with a supra-regional character, which may be supplemented by those developed by the Autonomous Communities in the field of their respective territories. The regional distribution of the aid must be compatible with the measures provided for in the Operational Programmes for the implementation of the European Social Fund, the management of which has been entrusted to the Secretary of State for Telecommunications and the The Information Society. Fourth. Projects and financial actions.
1. It shall be supported exclusively by projects and actions of general training, in accordance with Commission Regulation (EC) No 68/2001 of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to the training aid, which includes a teaching which is not unique or mainly applicable in the current or future job of the worker in the recipient undertaking, but provides for the most part transferable to other companies or other areas of work, thereby substantially improving the employability of the worker.
2. The types of projects and actions intended for employed workers likely to receive support may have the following content:
(a) Training in telecommunications and information technology: Realisation of projects and training in information and communications technologies for employed workers belonging to one of the most The following categories or as a result of the training received will be able to be framed in them: 1. Professional ICT professionals, capable of researching, developing, designing, managing, operating, installing, maintaining or supporting ICT systems.
2. ICT Users, capable of applying ICT systems and equipment as a tool for their work in a wide range of sectors of activity. 3. "Electronic business professionals", capable of applying ICT, especially the Internet, to the development of new products and services and/or to the introduction of new processes that improve the efficiency and efficiency of the company's activity.
b) Training with the help of ICT: Realization of projects and online training actions that belong to one of the following types:
1. Training of trainers for online courses.
2. Training in which new interactive platforms are used, such as Digital Television, mobile devices with broadband Internet connectivity, etc. 3. Training of workers in innovation, following a training pathway for participating SMEs to achieve a higher level of competitiveness and innovation than in the initial situation. 4. Projects and training activities that involve the development of digital content for online training.
c) Training for the implementation of electronic business solutions: Actions aimed at the training of small and medium-sized enterprises in the configuration and use of a technological tool or solution advanced business management, either generic (Customer Care Systems, Business Resource Planning, Supply Chain, etc.), or Sectoral, as well as training for user management of the same. These training actions must be associated with a project to implement a tool or solution of this type.
d) Training for the reconciliation of work and family life: Realization of online training actions in information and communications technologies and in business innovation that include delivery to workers to form the necessary computer and communications equipment so that they can access training from outside the workplace. The training actions are aimed at improving the reconciliation of work and family life, as well as the promotion of teleworking.
3. Projects and actions falling within the scope of Council Regulation (EC) No 1407/2002 of 23 July 2002 on State aid to the coal industry (OJ 2002 L 205 of 2 August 2002) shall not be eligible for aid. Fifth. Beneficiaries. Modalities of participation.
1. They may be beneficiaries of the aid provided for in this Order, without prejudice to the derogations provided for in Article 1 of Commission Regulation (EC) No 68/2001, the following entities: legal form, which carries on an economic activity and which is validly constituted at the time of the submission of the aid application. For the purposes of this Order, in particular, the concept of a company is integrated with public commercial companies, public entities and individual entrepreneurs.
Within the concept company, small and medium-sized enterprises differ, which in turn are defined and subdivided as follows. a) Small and medium-sized enterprises (SMEs):
Where small and medium-sized enterprises (SMEs) are referred to in these bases, they shall be understood in accordance with Commission Recommendation 2003 /361/EC of 6 May 2003 (OJ 2003 L 124 of 20 May 2003) on definition of micro, small and medium-sized enterprises, enterprises which meet the following requirements: 1. employing less than 250 persons.
2. That its annual turnover does not exceed EUR 50 million, or its annual balance sheet does not exceed EUR 43 million. 3. The calculation of the number of staff and limits for the associated or related undertakings is carried out in accordance with Article 6 (2) and (3) of the Annex to the Commission Recommendation of 6 May 2003.
b) Small business: Within the SME category, a small business is defined as a company that occupies less than 50 people and whose annual turnover or annual balance sheet does not exceed EUR 10 million, The limits in accordance with Commission Recommendation 2003 /361/EC should be established.
(c) Microenterprise: Within the SME category, a micro-enterprise is defined as a company that occupies less than 10 people and whose annual turnover or annual balance sheet does not exceed EUR 2 million, the limits in accordance with Recommendation 2003 /361/EC of the Commission referred to above.
1.1 Non-profit entities: Public or private organizations, whatever their founding status, with their own legal personality, which, without profit, have the purpose of providing training services to the small and medium-sized enterprises, by carrying out projects or actions in the field of telecommunications and information technology. Among these are the non-profit, sectoral business associations that carry out projects and training activities for their sector.
1.2 Economic Interest Groups of companies that meet the purpose of the previous paragraph. 1.3 Groups: The former entities may form unions or groupings without legal personality, governed by the contract, agreement or agreement that regulates them, pursuant to the second paragraph of Article 11.3 of Law 38/2003 of 17 November, General of Grants, existing a representative body acting as interlocutor for the purposes of the application. This representative or representative entity shall receive, distribute, represent and perform the obligations that the group itself must comply with in accordance with these bases and the corresponding call, as well as those corresponding to all the members of the pool.
2. All defined projects and actions may be carried out in accordance with one of the following:
a) Project or individual action: a project or action performed by a single entity, being a company, a non-profit entity or an Economic Interest Grouping. Such projects or actions may, in any case, be subject to subcontracting, as referred to in point 4 of this paragraph.
(b) Project or action in cooperation: a project or action developed by a group involving more than one of those mentioned as beneficiaries, who may or may not belong to the same type of subjects, whose relationships are documented by a contract, agreement or agreement establishing the rights and obligations of the various participating subjects. These projects or actions may be subcontracting, as referred to in point 4 of this paragraph.
3. A representative shall be appointed in the projects or actions in cooperation to be submitted. The representative shall be the applicant for the aid and the person responsible for carrying out the project or acting before the Administration. To this end, it will channel the relationship with the participants and, if necessary, provide the supporting documentation for the implementation of the project or action. Payment of the aid granted shall be made to the representative, who shall be responsible for the transfer to each participant of the funds corresponding to him.
All this, without prejudice to the rights and obligations which, arising from the condition of beneficiaries, have the representative and the participants, in particular, to be aware of their tax obligations and Social Security. 4. Where part of the implementation of a project or action is subcontracted, the cost of subcontracting may not exceed 70% of the total cost of the project or action, except in the case of non-profit entities, in which it will be able to reach 95 percent. As indicated in Article 29 of Law 38/2003 of 17 November, General Grants, it is understood that a beneficiary subcontracts when he or she is aware of the total or partial execution of the activity which constitutes the object of the subsidy. It is outside this concept that the costs incurred by the beneficiary for the self-realization of the financed activity are to be contracted. Where the subcontracting exceeds 20% of the amount of the aid, and the amount exceeds EUR 60 000, a written contract must be concluded between the parties and be submitted on the basis of the decision of the concession. The aid shall be deemed to have been granted and the contract shall be authorised by the granting authority where the beneficiary receives the decision to grant the aid. Subcontracting may not be carried out with persons or entities in which one of the circumstances detailed in Article 29.7 of the General Grant Law is present. Sixth. Requirements and obligations of the beneficiaries. -The beneficiaries may not find themselves incourses in any of the circumstances prohibiting the obtaining of the status of beneficiary, as set out in Article 13 of Law 38/2003, 17 of November, General of Grants. The beneficiaries must comply with the obligations laid down in Article 14 of Law 38/2003 of 17 November, General of Grants, as well as the specific instructions which, in application and compliance with the law cited and those present The Ministry of Industry, Tourism and Trade, in the field of implementation, monitoring, payment of aid, information and publicity, justification and control of expenditure. In addition, if the aid granted under this Order is co-financed with Community funds, the beneficiaries will be obliged to comply with the rules on these Funds. The beneficiaries must inform the instructor, if appropriate, of other aids, grants, income or resources for the implementation of the activities financed, as soon as they are aware of this and, in all case, prior to the justification of the application given to the funds received. Seventh. Collaborating entities.
1. The delivery and distribution of the aid may be carried out through collaborating entities, which must comply with the requirements laid down in Article 13 of Law 38/2003 of 17 November, General of Grants.
2. They can act as collaborating entities:
(a) The Autonomous Communities.
b) Local Corporations. (c) Bodies and other public bodies, as well as corporations governed by public law. (d) The commercial companies involved are wholly or mainly owned by the public authorities, bodies or entities governed by public law. (e) the associations referred to in the fifth additional provision of Law 7/1985 of 2 April, regulating the bases of the Local Regime. (f) Other public or private legal persons who meet the following conditions of solvency and effectiveness: average business figure for the last three years exceeding EUR 500 000, with at least two years of experience in the area thematic or activity which is the subject of collaboration and which has qualified human resources to provide the collaboration, in numbers equal to or greater than 2 in full-time equivalent.
3. The collaborating entities shall carry out the following functions, in accordance with the provisions of Article 15 of Law 38/2003 of 17 November, General of Grants:
(a) Deliver to the beneficiaries the funds received in accordance with the criteria laid down in the grant or aid rules and in the agreement concluded with the entity.
(b) Check, where appropriate, the compliance and effectiveness of the conditions or requirements for their granting, as well as the performance of the activity and the fulfilment of the purpose to be determined by the concession or The subsidy is granted. (c) to justify the delivery of the funds received to the granting body of the aid and, where appropriate, to provide the justification submitted by the beneficiaries. (d) to be subject to the checks carried out in respect of the management of these funds by the granting authority, as well as any other checks and financial controls which may be carried out by the competent control bodies; national as a Community, providing all information required for the exercise of the above actions.
4. Where the General Administration of the State, its public bodies or the Autonomous Communities act as collaborating entities, the actions for verification referred to in point 3.d of this paragraph shall be carried out by the (a) corresponding bodies which are dependent on them, without prejudice to the powers of the national or Community control bodies and those of the Court of Auditors.
5. Where it is necessary to select collaborating entities that are persons subject to private law, it shall be carried out by means of a procedure subject to the principles of publicity, competition, equality and non-discrimination.
Eighth. Modalities of aid for the financing of projects and actions.
1. Aid for the financing of projects and actions covered by this Order may be granted in accordance with the following provisions: (a) Grants.
b) Loans.
2. The support received by the beneficiaries may cover one or more of the modalities listed in the previous point, depending on the characteristics and degree of risk of each project or action and the type of beneficiary, respecting the limits of the aid intensity laid down in the ninth paragraph.
3. The amount of aid granted for a single project or action may not exceed EUR 1 million. 4. The aid may be co-financed with Community funds in the terms and cases in which it is included in the call decisions. 5. In view of the fact that the aid in the form of a loan is a monetary theoretical equivalent in terms of the grant, the Evaluation Committee provided for in the 16th paragraph may propose the granting of a loan instead of the subsidy which the person concerned would have requested, in the case of calls to include both types of aid. The person concerned must, in turn, indicate whether or not a loan is refused, whether or not the grant is refused, on the understanding that the refusal entitles the Commission not to propose any aid.
Ninth. Characteristics of the loans. -The characteristics of the aid in the form of loans will be as follows:
a) Maximum loan amount: Up to 100 percent of the cost of the projects or performances.
b) Maximum repayment term of 7 years, modulable in the respective concession resolution, taking into account the nature and characteristics of the project or action. In any event, a period of grace may be granted not exceeding two years. The modification of the amortisation period finally granted shall be governed by the provisions of the twenty-fifth paragraph of the Order, (c) the rate of application of 0% per year. (d) Guarantees: Those laid down in the twenty-second paragraph of this Order.
10th. Concepts that can help.
1. The aid provided for in this Order shall be intended to cover expenditure directly related to the development of the project or action for which it has been granted.
2. In the budget presented by the beneficiary, the aid may be applied to the following concepts:
a) Costs of teaching staff.
b) Travel expenses for teaching staff. (c) Other current expenditure, such as specific materials for training and supplies. (d) Depreciation of instruments and equipment in proportion to their exclusive use for the project or action. (e) Costs of advisory services in relation to the training action.
3. In no case shall indirect taxes be considered as eligible costs where they are liable for recovery or compensation or personal income taxes.
4. Where the amount of the eligible expenditure exceeds the amount of EUR 12 000, in the case of supply of equipment or services by consultancy or technical assistance undertakings, the beneficiary shall request at least three offers from different suppliers, prior to the contraction of the undertaking for the provision of the service or the delivery of the goods, unless the special characteristics of the eligible costs do not exist on the market of entities that supply or provide, or unless the expenditure has been incurred by prior to the application for the grant.
The choice between the tenders submitted, which shall be provided in the justification, shall be made on the basis of efficiency and economic criteria.
11th. Financing of projects and actions: aid intensity.
1. Grants and loans from which the projects and actions covered by this Order can benefit will be financed from the budgetary applications to be determined in the corresponding calls.
2. Financing instruments in the form of grants and loans may be granted on a multiannual basis, in accordance with the characteristics of the projects and actions, provided that the conditions laid down in Article 47 of the Treaty are met. Law 47/2003, of 26 November, General Budget. 3. The value of the updated aid, the calculation of which is carried out in accordance with Article 2 (e) of Commission Regulation (EC) No 70/2001 of 12 January 2001 on the application of the aid, is defined as gross aid intensity. Articles 87 and 88 of the EC Treaty on State aid to small and medium-sized enterprises. 4. The maximum gross aid intensity in the form of grants to be granted for projects and actions covered by this Order shall be up to 70% of the eligible cost of the action where the beneficiary is an SME. or a non-profit entity and shall not exceed 50% in other cases. 5. In the case of projects or actions carried out in the regions referred to in Article 87 (3) (a) and (c) of the Treaty establishing the European Community (TEC), the maximum percentages for the cost of the Eligible projects listed in the previous point will be increased as follows:
(a) Regions in Article 87 (3) (a) of the TEC: Increase of 10 percentage points.
(b) Regions in Article 87 (3) (c) of the TEC: 5 percentage points increase.
12th. Competent bodies to convene, instruct and resolve the procedure and rank of the call.
1. The authority responsible for convening the aid in respect of this Order shall be the Secretary of State for Telecommunications and the Information Society.
2. The body responsible for instructing the proceedings shall be the Directorate-General for the Development of the Information Society. 3. The competent body to be resolved shall be the Secretariat of State for Telecommunications and the Information Society or the management body in which it delegates.
13th. Calls for assistance.
1. The procedure for granting aid shall be that of competitive competition, in accordance with the principles of advertising, transparency, equality and non-discrimination.
2. The calls for projects referred to in this Order may respond to the following modalities:
(a) Calls for a defined and determined application submission deadline and a single assessment and resolution procedure.
(b) Open calls, with a timetable specifying several deadlines for submission of applications to which several evaluation and selection procedures will be carried out, over a financial year.
In the case of open calls, where the corresponding grants have been awarded at the end of a period and the maximum amount to be granted has not been exhausted, the remaining amount shall be automatically moved and added to the available amount for the next period of the same call.
Call resolutions will detail at least the minimum content provided for in Article 23 of the General Grant Act. Fourteenth. Applications and deadline.
1. Applications for aid shall follow the model set out in the Annex to this Order for information purposes. This model will be available for completion and presentation on the Internet address of the Ministry of Industry, Tourism and Trade (www.mityc.es/portalayudas). The above mentioned model consists of three elements: request for assistance, questionnaire and memory, which will necessarily be completed with the electronic means of support available in the internet address. Such a model may be modified in the calls made in the framework of this Order of bases.
2. The calls shall provide for the submission of the application for aid, questionnaire and memory to the Telematics Register of the Ministry of Industry, Tourism and Trade by electronic signature, in accordance with the provisions of the Order ITC/3928/2004 of 12 November, creating a telematic register in the Ministry of Industry, Tourism and Trade ("Official State Gazette" No. 289, of 1 December). The electronic certificate with which the presentation is made shall correspond to the applicant for the aid. 3. Where such calls are provided for in the calls, the aid application, printed with the electronic means referred to in point 1 and with a handwritten signature, may be submitted to the Auxiliary Register of the Secretariat of State for Telecommunications and to the Sociedad de la Información, Calle Francisco Gervas, number 7, 28020 Madrid. Applications shall be addressed to the Director-General for the Development of the Information Society. In this case, the questionnaire and the memory will necessarily be transmitted via telematics in accordance with the instructions given in the corresponding Internet addresses. 4. The documentation cited shall be accompanied by valid accreditation of the power of the signatory of the application, which shall be provided by any means which permits to be aware of its authenticity, in accordance with the provisions of Chapter III of the Royal Decree 772/1999 of 7 May 1999 regulating the submission of applications, letters and communications to the General Administration of the State, the issue of copies of documents and the return of originals and the arrangements for the offices of registration. 5. The interested parties may submit to the Telematics Register of the Ministry of Industry, Tourism and Commerce applications, written and communications related to the procedures regulated in these regulatory bases and in the respective In accordance with the provisions of Order ITC/3928/2004 of 12 November establishing a telematic register in the Ministry of Industry, Tourism and Trade, which lays down the technical requirements and conditions for the use of the receipt or departure of applications, written and communications transmitted by telematic means. 6. Applicants shall not be required to submit the documents referred to above which have already been held by the competent authority for the processing of the applications referred to in the sixth paragraph of this Order, in accordance with the provisions of the Article 35 (f) of Law No 30/1992 of 26 November, the number of the file which was communicated to it on that occasion shall be indicated in the application questionnaire, provided that no more than five years have elapsed since the date of the application. completion of the procedure to which they correspond. In the case of material impossibility of obtaining the document, the competent body may require the applicant to submit, or, failing that, the accreditation by other means of the requirements referred to in the document. 7. In accordance with Article 22 (4) of the Regulation of Law 38/2003 of 17 November, General of Grants, approved by Royal Decree 887/2006, of 21 July, the submission of the application for the obtaining of aid will entail the authorisation of the applicant for the granting of the accreditation of the fulfilment of tax obligations and the social security by means of telematic certificates. However, the applicant may expressly refuse consent, and must provide such certification when required by the Administration. 8. In respect of applications for aid for projects or actions of a multiannual nature, after the final judgment has been given, the individual beneficiary or the representative beneficiary and the other beneficiaries in projects in cooperation shall not be required to submit applications in subsequent years for the annuities included in the draft resolution of its draft or act, without prejudice to the obligation to present the supporting documents provided for in the The sixth paragraph of this Order and the other requirements laid down by the rules in force so that the competent body can recognise the relevant obligation. 9. If the documentation provided does not meet the required requirements, the person concerned shall be required to provide, within 10 working days of the day following the day of receipt of the request, to remedy the absence or to accompany the documents. The Court of Justice of the European Court of Justice of the European Court of Justice of the European Union, of the Court of Justice of the European Union, is a Member of the Court of Justice. 10. The time limit for the submission of applications shall be one month from the day following that of the publication of the notice in the Official Gazette of the State. However, the call may raise that time limit up to a maximum of two months.
15th. Instruction.-The competent authority for the instruction shall carry out any of its operations as necessary for the determination, knowledge and verification of the data by virtue of which the motion for a resolution must be formulated, with the provisions of Article 24 of the General Law on Subsidies.
sixteenth. Assessment and selection of applications.
1. Applications shall be the subject of an assessment procedure involving the competent authority for the instruction of the procedure and the evaluation committees.
2. The results of the evaluations carried out by the instructor will be transferred to the Evaluation Committees. These commissions shall carry out the final evaluation report and proposal for the estimation or dismissal of the applications for financing of projects and actions, the instructor body, in the light of the dossier and the report of the Commission of Assessment shall make the proposal for a provisional, duly substantiated, resolution to be notified to the parties concerned in the manner set out in the call, and a period of 10 days shall be granted for the submission of claims. 3. The assessment shall be carried out on the basis of the criteria listed in the following point. 4. The valuation criteria, with their minimum weights and thresholds required to continue in the valuation process, are as follows:
Weight | ||||
) The project or action adequation to the object, scope, and grant requirements of the grants. | Criterion of prior selection. | |||
b) Project or project adequation Proposed action to the priorities of the European Social Fund. | 10 | 50% | ||
c) Impact of the project or action in the collective of companies and workers to which it is directed, according to the object and purpose of the granting of the aid. | 25 | 30 | ||
15 | 30% | |||
e) Quality and technical, economic, and financial feasibility of the project or performance. | 25 | 50% | ||
f) The technical and management capability that the requesting entity counts. | 25 | 50% | ||
Total | 100 | 50% |
The minimum thresholds listed in the table above are expressed as a percentage of the maximum score.
5. The composition of the evaluation committees shall be as follows:
President: The Director General for the Development of the Information Society.
Vice President: The Deputy Director-General of Companies in the Information Society. Vowels:
A representative of the Minister's Cabinet.
A representative of the Cabinet of the Secretary of State for Telecommunications and the Information Society. A representative of the Technical Cabinet of the Secretariat. A representative of the Directorate General for the Development of the Information Society. A representative of the Tripartite Foundation for Training in Employment. A representative of the General Subdirectorate of Companies of the Information Society.
Secretary: An official of the Directorate General for the Development of the Information Society, appointed by its head, who will act with a voice but without a vote. In addition, the corresponding call may add to the aforementioned composition, vowels representing any agency of the General Administration of the State, according to the subject of the call. Taking into account that one of the objectives of the Plan Avanza is the coordination of actions of the General Administration of the State with the Autonomous Communities and the Autonomous Cities, the call may also include representatives of these in the evaluation committees. The participation of external entities and experts will also be possible.
6. The evaluation committees shall operate in accordance with Chapter II of Title II of Law No 30/1992 of 26 November 1992 on the Legal Regime of Public Administrations and the Common Administrative Procedure.
seventeenth. Proposal for a provisional resolution and a hearing procedure.
1. Once the Evaluation Committee has issued its report, the proposed interim resolution, duly substantiated, shall be made by the instructor body, which shall be notified to the applicants in order to make the allegations within ten days. which they consider convenient
2. If no claims are made, the draft provisional resolution shall be automatically submitted on a proposal for a final decision. The acceptance of the beneficiary shall be deemed to be granted in the absence of a reply within 10 days. 3. In another case, examination of the allegations, the instructor shall formulate the proposed final decision which shall be notified to the persons concerned who have been proposed as beneficiaries for acceptance. Such acceptance shall be deemed to be granted in the absence of a reply from the beneficiary within 10 days. The final draft resolution must express:
(a) The applicant or the relationship of applicants for which the granting of aid is proposed.
(b) The amount of aid to be granted. (c) in the case of the granting of loans, their conditions, within the limits laid down in this Order. (d) The result of the assessment carried out. (e) where appropriate, the justification for the amendments to the draft or action proposed by the applicant, which have conditioned the motion for a resolution.
In accordance with Article 24.6 of Law 38/2003 of 17 November, General of Grants, the proposals for interim and final resolution do not create any right in front of the Administration in favor of the beneficiary proposed, as long as the concession resolution has not been notified to it.
Eighteenth. Resolution.
1. Once the relevant proposal for a final decision has been raised, the judgment or judgment of the competent body shall be given the final judgment. That resolution shall put an end to the administrative route. The decision, in addition to containing the applicant or relationship of applicants to which the grant is granted, shall state, where appropriate, in an express manner, the rejection of the other applications.
The resolution shall be duly substantiated, including references to this Order and the call to which the resolution applies, as well as to the reports of the instructor and the collegiate body in charge of the decision. assessment of the applications. In the case of the estimated applications, the fulfilment of the requirements laid down in this Order and in the call shall also be made. In the case of unsuccessful applications, the reason for dismissal shall be indicated, in particular, if one of the minimum thresholds laid down in the 16th paragraph has not been met. 2. It is for the Secretary of State for Telecommunications and for the Information Society, or the body to which he delegates, the decision to grant or refuse applications, in the light of the proposal for a final resolution. Decisions to grant or refuse each applicant shall be notified. Applications shall be resolved and notified within a maximum of six months of the publication of the relevant call or, in the case of open calls, from the beginning of the period for the submission of applications. After the expiry of that period without having been notified, the parties concerned shall be entitled to understand their requests. 3. The determination of the granting of aid shall include:
(a) Identity of the beneficiary or beneficiaries of the aid granted.
b) Project or supported action, as well as its characteristics and motivation. (c) Mode and amount of aid granted. (d) Technical and economic conditions to be met by the project or action covered by the aid granted. (e) In the case of the granting of loans, the characteristics of the aid granted within those laid down in this Order, as well as the timetable for reimbursements to be fulfilled. (f) the technical and economic documentation and reports justifying the implementation of the project or action to be supported, as well as the time-limits for the implementation of the project or action which has been the subject of the aid granted. In cases where the decision to grant the aid explicitly requires it, the beneficiary shall submit a report by an auditor or audit firm entered in the Official Register of Auditors. (g) How many extremes are necessary for the characteristics of the project or action to be supported. (h) that the aid granted is of a nature of aid for general training in accordance with Commission Regulation (EC) No 68/2001 of 12 January 2001 on the application of Articles 87 and 88 of the Treaty to aid to the training (Official Journal of the European Communities, L10, 13.01.2001).
4. The judgment may be appealed against, within one month and before the same body which has issued it, in accordance with the provisions of Articles 116 and 117 of the Law on the Legal Regime of Public Administrations and of the Common Administrative Procedure. Likewise, against that resolution, an appeal may be brought before the Court of Administrative Administrative of the National Court, in accordance with the provisions of Article 11.1 of Law 29/1998 of 13 July, regulating the jurisdiction of the Court of Justice Administrative-Administrative Court, and Article 66 of the Organic Law 6/1985, of July 1, of the Judicial Branch, in the wording given by the Organic Law 6/1998, of July 13, within two months from the day following the date of its (a) notification in accordance with the provisions of Article 46.1 of Law No 29/1998 of 13 July 1998.
Nineteenth. Notifications.
1. The notifications shall be made in accordance with Articles 58 and 59 of Law No 30/1992 of 26 November 1992 on the Legal Regime of Public Administrations and the Common Administrative Procedure.
2. The calls may provide that the lists of the provisional motions for resolutions, the final motions for resolutions and the resolutions and orders for the granting of the aid shall be published on the website of the The Ministry of Industry, Tourism and Trade (www.mityc.es) has all the effects of notification as provided for in paragraph b of Article 59 of Law 30/1992, of 26 November, in relation to the procedures of the competitive concurrency. 3. In addition, the applicants who point out the application may receive the above notifications by means of the Telematics Register of the Ministry of Industry, Tourism and Trade, in accordance with the order of the Order ITC/3928/2004, of 12 in November, or receive notice of the publication of proposals for interim resolution and final resolutions by means of SMS or e-mail messages.
Twenty. Advertising of the aid granted.
1. The advertising of the aid granted shall be carried out in accordance with the provisions of Article 18 of Law 38/2003 of 17 November, General of Grants.
2. Where the amounts of aid granted, individually considered, are less than EUR 3 000, the publication in the 'Official Gazette of the State' shall not be required. In this case, the publication on the website of the Ministry of Industry, Tourism and Commerce will ensure the publicity of the beneficiaries of the same, according to their special characteristics, amount and number. 3. In the publications, dissemination activities, websites and other results to which the project may take place, the Ministry of Industry, Tourism and Trade should be mentioned as a financial institution, citing the Avanza Training programme. If the project is co-financed by the European Social Fund, the corresponding mention must be made in accordance with Article 46 of Council Regulation (EC) No 1260/1999 of 21 June 1999 and in the Commission Regulation (EC) No 1159/2000 of 30 May 2000 on the information and publicity activities to be carried out by the Member States in relation to assistance from the Structural Funds.
Twenty first. Compatibility with other aid. The perception of the aid covered by this Order will be compatible with the collection of other grants, aid, revenue or resources for the same purpose from any government or authorities. public or private, national, European Union or international bodies, unless such cumulation would lead to an aid intensity higher than that laid down for the specific circumstances of each case in an exemption regulation by categories or in a decision taken by the Commission. In this case, the ceilings fixed will apply both if the contribution for the subsidised project comes from State resources or if it is partly financed by the Community. This compatibility will be conditional on the amount of aid granted under no circumstances being such that, in isolation or in competition with others, it will exceed the cost of the subsidised activity.
The applicant must declare the aid it has obtained or requested for the actions or projects for which it requests funding, both when submitting the proposals and at any subsequent moment in which it is circumstance occurs, and will accept any applicable minorations for the fulfillment of the above. This compatibility will also be conditional on a minimum amount or percentage of own funding being required under certain calls. Twenty-second. Guarantees.
1. In the case of procedures for the selection of collaborating entities, the provisions of Article 44 of the Regulation of Law 38/2003 of 17 November, General of Grants, approved by Royal Decree 887/2006 of 21 July, will apply. In particular, participants in a process of selection of collaborating entities subject to the principles of publicity, competition, equality, and non-discrimination, will not require the submission of provisional guarantees.
In the event that the collaboration involves the delivery or distribution of funds by way of advance payment, it will not be necessary to provide guarantees for the amount of public funds received, in the following cases:
(a) In the case of Autonomous Communities, Local Corporations, bodies and other public entities, commercial companies participating in the general government or in the majority of the public administrations, associations to which it refers the fifth additional provision of Law 7/1985, of April 2, regulating the bases of the Local Regime or other public legal persons.
(b) In the case of deliveries of less than or equal to EUR 500 000 to other private legal persons.
2. In all cases the grants will be paid to the beneficiaries in advance and without the need for guarantees. This measure shall apply to all categories of beneficiaries referred to in paragraph 5.
3. The loans shall be paid to the beneficiaries annually prior to the justification for the performance of the action or project, and shall require the lodging of guarantees, except in the cases provided for in this Order, in the amount equal to the amount of the advance payment. Together with the proposal for a provisional resolution and the notification of the commencement of the hearing, the interested party will be asked to contribute to the deposit of the guarantees before the General Deposit Box, in some of the the modalities provided for in the legislation of the said Box [Royal Decree 161/1997 of 7 February 1997 ("BOE" No. 48, of 25 February 1997) and Order of 7 January 2000 ('BOE ' nums. 21 and 26, 25 and 31 January 2000), as amended by Order ECO/2120/2002 of 2 August 2002 ("BOE" No. 203, 24 August 2002)] and with the requirements laid down for them. The contribution of the securities to the provision of the guarantees does not imply the generation of any right in front of the Administration, nor does it prejudge the content of the final grant decision, nor does it generate a subjective right to obtain aid. by the person concerned. If the guarantee is not lodged with the competent body within the time limit laid down by the decision to issue a call, the applicant shall be deemed to have rejected his application. The guarantees shall be released in instalments as the repayment of the loan is incurred and, where appropriate, once the amounts which may be repaid have been reintegrated. In the case of multi-annual loans, each annuity shall be required to set up the guarantee corresponding to the aid of that year, applying all the requirements set out in the preceding paragraphs. In the event of failure to submit the required guarantees, the aid granted for that year and for subsequent annuities shall be revoked. 4. The submission of guarantees for the payment of loans shall not be specified in the following cases:
(a) In the case of the beneficiaries referred to in Article 42.2 of the Regulation of the General Grant Law.
(b) In the case of loans whose annual amount, for the project or action concerned, is less than or equal to EUR 100 000.
Twenty-third. Payment of the aid.
1. Grants and loans will always be paid prior to the implementation of the project or action.
2. The payment of the aid shall be conditional on the existence of a record on the part of the managing body that the beneficiary complies with the requirements laid down in this Order, as well as those laid down in Article 34 of the General Law on Subsidies, In the case of the fact that the beneficiary is not aware of the situation of the beneficiary in respect of such obligations, it will be required to do so within the maximum period of time. 10 days, from the day following the notification of the requirement, provide the appropriate certificates, without prejudice to the provisions of paragraph 15. In the case of a multi-annual estimate of aid, payments in subsequent years to that of the concession shall also be conditional on the fact that the managing body has established that the beneficiary complies with the the above requirements. The payment of the first annuity shall be processed on the basis of the granting decision. The payment of the remaining shall be conditional upon the receipt of the technical and economic implementation reports to be established in the calls, as well as to the available budgetary resources. However, and even if the project or action has a duration covering a number of years, the call may provide for payments to be made at one time and after the granting of the decision. 3. The payment of the aid shall be conditional on the lodging of guarantees in the cases provided for in the second paragraph.
Twenty-fourth. Implementation of the activity.-The expenditure provided for in the project or action to be assisted must be carried out in the years for which the aid is granted. As a general rule, the provisions of Article 31 of the General Law on Subsidies shall apply.
As regards the subcontracting of subsidised activities and the depreciation costs, it will be applicable, respectively, as laid down in Articles 29 and 31.6 of the General Law on Subsidies. For depreciation expenses, the provisions of Article 31 (6) of the General Grant Law shall apply, without the period of depreciation of instruments and equipment being less than 24 months. Twenty-fifth. Amendment of the conditions for the implementation of the activity.-The actions supported must be implemented in the approved time and form to be collected in the granting decisions. However, where specific circumstances arise which alter the technical or economic conditions taken into account for the granting of the aid, in such matters as the amount of the investment approved, its concepts, or the performance of the time-limits for the implementation of the project or action, the beneficiary may request the amendment of the grant decision. Any changes to the project will require cumulatively:
(a) that the change does not affect the objectives pursued with the aid, including regional aid, to its fundamental aspects, to the determination of the beneficiary, or to damage third-party rights.
b) That the change is requested before the end of the project execution period and is expressly accepted. The calls shall establish the body responsible for resolving the requests for amendment.
However, in duly justified cases increases of up to 20% may be allowed in the paragraphs set out in the concession resolution, compensable with decreases in others, provided that the decision does not alter the the total amount of the grant and is verified to enable the achievement or improvement of the objectives envisaged in the project, without the need to amend the grant resolution.
Twenty-sixth. Justification.
1. The justification for the aid shall be made in accordance with the provisions of Chapter IV, Article 30 and successive of Law 38/2003 of 17 November, General of Subsidies, and Chapter II of Title II of its Rules of Procedure, adopted by Royal Decree 887/2006 of 21 July, in accordance with the provisions on technical monitoring, to establish the calls and, where appropriate, as laid down in the applicable rules of the Community Funds of the European Union, in the event of such The call was co-financed by these Funds.
2. The justification by the beneficiary of the fulfilment of the conditions imposed and of the achievement of the objectives set out in the act of granting the aid shall be carried out in accordance with the supporting account, either with a contribution from the supporting evidence of expenditure, with the contribution of an auditor's report or in the form of a simplified supporting account, in the event that the grant awarded is less than EUR 60,000. 3. Where the beneficiary chooses to present the supporting account with the contribution of an auditor's report, the contribution of the supporting evidence of the supporting economic memory may be replaced by a report by an auditor. registered as an exercise in the Official Register of Auditors, in accordance with the provisions of Article 74 of the General Law of Subventions. For this purpose, the expenditure arising from the preparation of this report shall be considered as eligible expenditure, up to the limit of 1% of the financial budget, without exceeding EUR 3 000. The auditor's report shall have the scope set out in Annex II, the purpose of which is to verify the adequacy of invoices or documents of equivalent probative value in commercial legal traffic or with administrative and administrative efficiency. supporting documentation of the payment to the concession resolution and the Instructions for the justification of the aid. 4. The beneficiaries of the aid may make the presentation by telematic of the supporting documentation of the implementation of the project or action. The presentation of the appropriate supporting documentation will be carried out according to the provisions of the website of the Ministry of Industry, Tourism and Commerce (www.mityc.es), where the detailed instructions for the presentation will be telematics and corresponding forms. In the case of the telematic presentation of the supporting documentation, it shall be understood that this modality extends both to the initial submission, within the period indicated above, and to the possible subsanations which are requested from the beneficiaries by the managing body. 5. The justification reports shall be submitted on the dates and time limits set out in the calls, or in the absence thereof in the decisions granting the aid. As a general rule, the presentation of the above documentation shall be carried out from 1 January until 31 March of the immediate year following that of the performance of the activity, and shall be submitted to the body responsible for the procedure. The investments and expenditure or commitment of expenditure envisaged must be carried out from 1 January to 31 December of the year for which the aid is granted. However, the payment documents issued by the beneficiary may have a later due date, provided that the date falls within the time allowed for the submission of the supporting documents. 6. After the presentation of the documentation referred to in the above points, the corresponding technical-economic verification shall be carried out. This verification may be carried out by means of sampling techniques specified in the call. If the same demonstrates the fulfilment of the requirements laid down in the decision granting the aid, it shall, in the event of the existence of guarantees, be returned to them. If, as a result of the verification, the eligible investment has been lower than the approved investment or that the purposes for which the aid was granted have been completely or partially breached, the interested party shall be notified of that fact. the results of the verification carried out and the procedure for full or partial recovery of the aid shall be initiated, in accordance with the provisions of Chapter II of Title II of Law 38/2003 of 17 November, General of Grants, which includes the process of hearing the person concerned. 7. The granting of the aid, after the technical and economic verification, shall be certified as proof of the fulfilment of the purposes which justified the granting of the aid. Such certification shall be necessary for the initiation of the refund procedure and also for the return of guarantees, as appropriate. 8. In duly justified cases, the beneficiary may, on a reasoned request, request the extension of the time limit for submission of the abovementioned reports before the end of the initial period of submission. The granting authority may grant an extension of the time limit which does not exceed half of the time limit, provided that the right to third parties is not prejudiced. The granting or refusal of the extension must be carried out in the manner provided for in Article 49 of Law No 30/1992 of 26 November 1992.
Twenty-seventh. Checks and inspections shall be carried out. The aid beneficiary shall be obliged to provide the checks aimed at ensuring that the project or action concerned is properly carried out. The beneficiary shall also be subject to the verification measures to be carried out by the Ministry of Industry, Tourism and Trade, as well as to the financial control of the General Intervention of the State Administration and the audit control of the Court of Auditors and, where appropriate, of the rules applicable to the management of aid co-financed with the Community Funds.
For the purposes of monitoring and control of the activities financed, the beneficiaries must have the accounting records, the completed records and other documents in the terms required by the legislation applicable to the beneficiary, as well as invoices and other supporting evidence of equivalent probative value expenditure and the corresponding supporting documents. This set of documents is the supporting support for the grant, and ensures its proper reflection in the accounts of the beneficiary. Twenty-eighth. Breaches, reintegrating and sanctions.
1. Failure to comply with the requirements set out in this Order and other applicable rules, as well as the conditions which, if any, have been set out in the relevant award decision, shall give rise to the appropriate procedure. (a) the obligation to return the aid received and the interest for late payment, in accordance with the provisions of Title II, Chapter I of Law 38/2003 of 17 November, General of Grants.
2. The provisions of Title IV of Law 38/2003 of 17 November, General of Grants, shall apply if the cases of administrative infringements in the field of grants and public aid are present.
Twenty-ninth. Criteria for the graduation of possible non-compliances. -In cases of non-compliance with the purpose or obligation of justification, the amount to be reintegrated will be determined by the application of the following criteria:
(a) Where compliance by the beneficiary is closely approximated to full compliance and is demonstrated by this action unequivocally to the satisfaction of its commitments and the conditions of the grant of the aid, the amount to be reintegrated shall be determined by the amount corresponding to the amount not justified.
(b) The total non-performance of the purposes for which the aid was granted, the realisation of the financial investment or the obligation of justification, shall give rise to the reimbursement of all the aid granted. (c) Any other non-compliance shall be deemed to be a partial breach of the purposes for which the aid was granted, the realisation of the financial investment or the obligation of justification and shall give rise to the partial reimbursement of the aid in the percentage corresponding to the investment not made or not justified. (d) Pursuant to the provisions of Article 70.3 of the Regulation of Law 38/2003 of 17 November, General of Grants, approved by Royal Decree 887/2006 of 21 July, after the established period of justification without having been presented The beneficiary shall be required to be submitted within a period of 15 days. Failure to submit the justification within the time limit laid down in this paragraph shall entail the requirement for the reimbursement of the non-justified aid and other liabilities laid down in the General Grant Act. The submission of the justification within the additional period laid down in this paragraph shall not exempt the beneficiary from the penalties which, in accordance with the General Grant Law, correspond. (e) The implementation of unauthorised modifications in the financial budget shall require the return of the amounts diverted.
Thirty. Applicable rules.-The aid regulated in this Order will be governed, in addition to the provisions of the Law 38/2003, of 17 November, General of Grants, and its Rules of Procedure, approved by Royal Decree 887/2006, 21 In July, as well as in Law 47/2003, of 26 November, General Budget, Law 30/1992, of 26 November, of Legal Regime of Public Administrations and of the Common Administrative Procedure and other provisions of application.
Thirty first. Powers of enforcement. -The Secretary of State for Telecommunications and the Information Society are empowered to issue the resolutions necessary for the execution of this Order.
Final disposition first. Competence title.
This Order is issued under the provisions of Article 149.1.21. of the Constitution, which confers exclusive competence on the State in the field of telecommunications.
Final disposition second. Entry into force.
This Order shall enter into force on the day following that of its publication in the "Official State Gazette".
Madrid, 7 March 2007. -Minister for Industry, Tourism and Trade, Joan Clos i Matheu.
Here are several images in the original. See the PDF document for this disposition.
ANNEX II
Auditor Report Structure
1. Project identification data:
Case number.
Annuity. Beneficiary.
Project Title
2. Economic data of the project.
Budget to be justified (financial budget in euro), broken down into: Grant granted (EUR).
Loan granted (EUR). Guarantees provided (euro). Origin and amount of public and private funding.
For each of the following chapters:
f) Costs of teaching staff.
g) Travel expenses for teaching staff. (h) Other current expenditure, such as specific materials for training and supplies. (i) Depreciation of instruments and equipment in proportion to their exclusive use for the project or action. (j) Costs of advisory services in relation to the training action.
3. Analysis of expenditure.
The Auditor in your analysis should consider: The technical-economic conditions of the concession resolution.
The initial budget and its possible changes approved by the MITYC. The twenty-fifth section of the Order of the bases, which authorizes increases of 20% in a financial budget concept, compensable with decreases in others, without the need for prior authorization of the MITYC. The possible links between the beneficiary and the subcontracted entities, as provided for in Article 29 of Law 38/2003, General of Grants. The instructions for the justification of the call (published at http://www.mityc.es/portalayudas).
3.1 Teaching staff costs.
The auditor must analyze: If this concept is included within the financial budget that is included in the grant resolution.
If the persons in the included, the hours imputed and their time cost coincide, within the margin to be set in the instructions of justification, with those of the financial budget of the approved project or action. If the persons are included in the Social Security TC2 document and in the Model 190 or certificate of withholding tax of the Hacienda, or if they are discharged from the autonomous system, they collaborate directly with the beneficiary of the the aid. In the event that one of them is different, the Auditor will analyse whether these are personnel changes by other equivalent qualifications and therefore not subject to prior approval or, in the event that this is not the case, will analyse whether the changes have been approved by the MITYC. The dates of the payrolls shall be consistent with the timetable for the implementation of the project as set out in the grant resolution or its possible extension of the implementation period approved by the MITYC. The auditor shall draw up a summary table including four columns, indicating the financial budget in accordance with the granting decision, the budget allocated or presented by the beneficiary in the supporting documents, the budget (a) it is justified by taking into account the above criteria and the final budget, bearing in mind that it will not be able to exceed the financial one. It shall explain the differences between the imputed and the justified budget, with an indication of the reasons and its total amount, and shall include any comments which the auditor considers to be relevant and add clarity to the analysis carried out. Differences reasons may include the following:
Number of hours greater than those included in the approved project or action, taking into account the acceptable deviation margin according to the justification instructions.
Hours outside the execution time. Hours of staff outside the beneficiary. Others.
3.2 Travel expenses for teaching staff.
The auditor must analyze: If this concept is included within the financial budget that is included in the grant resolution.
If the included current expenses match those of the approved project. The dates of invoices and supporting documents of the payment shall be consistent with the timetable for the implementation of the project as set out in the grant resolution or its possible extension of the implementation period approved by the MITYC.
The Auditor shall draw up a summary table including four columns, with an indication of the financial budget in accordance with the granting resolution, the budget allocated or presented by the beneficiary in the supporting documentation, the budget actually justified taking into account the above criteria and the budget finally valid, bearing in mind that it will not be able to exceed the financial one.
Explain the differences between the tax and the justified budget, with an indication of the reasons and their total amount, as well as any comments made by the auditor to be relevant and add clarity to the analysis carried out. Differences reasons may include the following:
Out-of-term invoices, which the Auditor will need to identify.
Out-of-term payments, corresponding to identified invoices. Absence of payment documents. Invoices or travel payment documents not directly related to the project or action.
3.3 Other current expenses, such as specific materials for training and supplies in relation to the following items of expenditure:
Personal, non-teaching staff expenses
The Auditor must analyze:
If this concept is included within the financial budget that is contained in the grant resolution.
If the persons in the included, the hours imputed and their time cost coincide, within the margin to be set in the instructions of justification, with those of the financial budget of the approved project or action. If persons are included in the Social Security TC2 document and in the Model 190 or certificate of withholding tax of the Hacienda, or if they are discharged from the autonomous system, they collaborate directly with the beneficiary of the the aid. If any of them is different, the auditor will analyse whether these are personnel changes by other equivalent qualifications and therefore not subject to prior approval or, in the event that this is not the case, will analyse whether the changes have been approved by the MITYC. The dates of the payrolls shall be consistent with the timetable for the implementation of the project as set out in the grant resolution or its possible extension of the implementation period approved by the MITYC. The auditor shall draw up a summary table including four columns, indicating the financial budget in accordance with the granting decision, the budget allocated or presented by the beneficiary in the supporting documents, the budget (a) it is justified by taking into account the above criteria and the final budget, bearing in mind that it will not be able to exceed the financial one. It shall explain the differences between the imputed and the justified budget, with an indication of the reasons and its total amount, and shall include any comments which the auditor considers to be relevant and add clarity to the analysis carried out. Differences reasons may include the following:
Number of hours greater than those included in the approved project or action, taking into account the acceptable deviation margin according to the justification instructions.
Hours outside the execution time, corresponding to identified personnel. Hours of staff outside the beneficiary.
Other: Expenditure on teaching and dissemination materials.
Classroom rental expenses. Indirect personnel costs.
For each of these three concepts, the Auditor must analyze:
If these concepts are included within the financial budget that is contained in the grant resolution.
If the included expenses match those of the approved project. The dates of invoices and supporting documents of the payment shall be consistent with the timetable for the implementation of the project as set out in the grant resolution or its possible extension of the implementation period approved by the MITYC.
The Auditor shall draw up a summary table including four columns, with an indication of the financial budget in accordance with the granting resolution, the budget allocated or presented by the beneficiary in the supporting documentation, the budget actually justified taking into account the above criteria and the budget finally valid, bearing in mind that it will not be able to exceed the financial one.
Explain the differences between the tax and the justified budget, with an indication of the reasons and their total amount, as well as any comments made by the auditor to be relevant and add clarity to the analysis carried out. Differences reasons may include the following:
Out-of-term invoices, which the Auditor will need to identify.
Out-of-term payments, corresponding to identified invoices. Absence of payment documents. Invoices or payment documents for other current expenses not directly related to the project or performance.
3.4 Amortization of instruments and equipment in proportion to their exclusive use for the project or action.
The auditor must analyze: If this concept is included within the financial budget that is included in the grant resolution.
If the hours of amortization imputed match those of the approved project or action.
The reasons for differences include the following:
Number of hours greater than those included in the approved project or action, taking into account the acceptable deviation margin according to the justification instructions.
Absence of invoices, payment documents and/or rental or leasing contract in your case.
3.5 Costs of advisory services in relation to the training action.
The Auditor must analyze: If this concept is included within the financial budget that is contained in the grant resolution.
If the included expenses match those of the approved project or action. In the event that any of them is different, the auditor shall analyse whether these are changes to other equivalent expenditure, which do not affect the amount of the eligible budget items approved and therefore not subject to approval. If this is not the case, it will analyse whether the changes have been previously approved by the MITYC. The dates of the invoices and the supporting documents of the payment shall be consistent with the timetable for the implementation of the project as set out in the grant resolution or its possible extension of the implementation period approved by the MITYC. The contracts for which the terms of the consultancy are agreed in relation to the training action. The existence of at least three offers from different suppliers for the cases listed in the tenth section of the Order of Bases. The auditor shall draw up a summary table including four columns, indicating the financial budget in accordance with the granting decision, the budget allocated or presented by the beneficiary in the supporting documents, the budget (a) it is justified by taking into account the above criteria and the final budget, bearing in mind that it will not be able to exceed the financial one. It shall explain the differences between the imputed and the justified budget, with an indication of the reasons and its total amount, and shall include any comments which the auditor considers to be relevant and add clarity to the analysis carried out. Differences reasons may include the following:
Out-of-term invoices, which the auditor will need to identify.
Out-of-term payments, corresponding to identified invoices. Absence of offers, contracts or payment documents. Others.
4. Conclusion.
The Auditor shall present a summary table of double entries, which shall include in columns the following budgets: financial budget in accordance with the granting decision, the budget allocated or presented by the beneficiary in the supporting documents, the budget actually justified taking into account the above criteria and the valid budget, taking into account that it will not be able to exceed the financial one, and in rows the budgetary concepts included in the grant resolution. It shall also carry out a final assessment of the analysis carried out, with a view to determining the valid budget, in accordance with which the final amount of the aid shall be established.
(Seal, name, signature, date, and enrollment number in the ROAC.