Glossaire | Interreg Caraïbes


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lead partner (LP)

A lead partner is the project partner who takes the overall responsibility for the development and the implementation of a project. Each Lead Partner is expected to conclude the Partnership Agreement (with its project partners) and the Subsidy Contract (with the Managing Authority), ensure a sound cross-border/transnational project management as well as the project implementation, and transfer the due ERDF contributions to the single partners. (HIT)

(partenaire) Chef de File
partnership agreement

The Partnership Agreement is a document prepared by a Member State with the involvement of partners in line with the multi-level governance approach, which sets out that Member State's strategy, priorities and arrangements for using ESI Funds in an effective and efficient way so as to pursue the EU strategy for smart, sustainable and inclusive growth.

accord de partenariat

An agreement is a convention or promise between two or more parties, by deed in writing, signed, and delivered, by which either of the parties pledges himself to the other that something is either done, or shall be done, or shall not be done.

accord écrit

Un accord est une convention ou une promesse entre deux ou plusieurs parties, par un acte écrit, signé et remis, par laquelle l'une ou l'autre des parties s'engage envers l'autre à ce que quelque chose soit fait, veiller à ce qu'elle soit obligatoirement fait, ou alors qu'elle ne soit pas fait.


An activity is a specific task performed for which resources are used. It's a work package component which may or may not result in a deliverable or an output.


Une activité est une tâche spécifique exécutée pour laquelle des ressources sont utilisées. Il s'agit d'un volet de l'ensemble des travaux qui peut ou non donner lieu à un produit livrable ou à un extrant.

pilot activity

Pilot activity is a practical measure implemented in the context of a territorial cooperation project that aims to test or pilot strategies and tools in the partner regions.

activité pilote

Additionality is one of the principles driving the workings of the European Structural and Investment Funds. This principle stipulates that contributions from the Funds must not replace public or equivalent structural expenditure by a Member State in the regions where this principle applies. In other words, the financial allocations from the Structural and Investment Funds must not result in a reduction of national structural expenditure in those regions, but should be in addition to national public spending.


L'additionnalité est l'un des principes conduisant le fonctionnement des Fonds structurels et d'investissement européens. Ce principe stipule que les condtributions provenant des Fonds ne doivent pas se substituer aux dépenses structurelles publiques ou équivalentes d'un État membre dans les régions où ce principe s'applique. En d'autres termes, les allocations financières des Fonds structurels et des Fonds d'investissements ne doivent pas se traduire par une réduction des dépenses structurelles nationales dans ces régions, mais doivent s'ajouter aux dépenses publiques nationales.

State Aid

State Aid means action by a (national, regional or local) public authority, using public resources, to favour certain undertakings or the production of certain goods. A business that benefits from such aid thus enjoys an advantage over its competitors. Control of State Aid thus reflects the need to maintain free and fair competition within the European Union. Aid which is granted selectively by Member States or through state resources and which may affect trade between Member States or distort competition is therefore prohibited (Article 107 of the Treaty on the Functioning of the European Union - TFEU). State Aid may nonetheless be permitted if justified by objectives of general economic interest, if it falls within the General Block Exemption (e.g. Article 19 - Cooperation costs of SMEs in ETC), if it falls within de minims, or if it has been notified to and approved by DG Competition.

aide d'état
de minimis aid

De Minimis Aid is small amounts (see: de minimis ceiling) of public funding constituing State Aid (see: state aid) given to a single beneficiary which is unlikely to distorst the competition.

aide de minimis
pro-rata allocation of costs

Pro-rata allocation of costs means proportionate allocation of costs, revenue, shares, etc. to a project or project partner on the basis of a fair, equitable and verifiable calculation method.

allocation au prorata des coûts

Depreciation is the loss in value of an asset over time. The full purchase price of an asset is eligible if the item is solely used for the project during its total economic and depreciable lifetime. Depreciation may be eligible, provided the cost relates exclusively to the period of support and that no public grants have contributed towards the acquisition of the depreciated asset.

risk assessment

Risk assessment aims to obtain better understanding of the project, its environment and/or the project partner, in order to identify and assess the risks of material misstatement due to fraud or error. Sampling methodologies often include risk assessments as a basis for planning the sampling methodology.

analyse de risques

An annex is a document or documents attached to the main form to be submitted to the programme at different stages (e.g., Application Form, Progress Report).


Une annexe est un document ou plusieurs documents joints au formulaire principal qui seront soumis au programme à différentes étapes (par exemple: Formulaire de candidature, Rapport d'avancement).

call for proposals

Calls for proposals is a mechanism whereby a selection process is launched to choose candidates/projects on a competitive basis. Actors are invited to submit project proposals. Calls for proposals are publicly announced. Information is provided on the type of projects that will be considered for funding and on specific conditions to be met in each Call for Proposals. Only part of the proposed projects will pass the selection test.

appel à propositions
project approval

Project Approval is the letter lead partners of approved projects receive after the funding decision has been made, stating the decision of the Monitoring / Steering Committee, as well as the total ERDF fund approved. The programme might also recommend certain project modifications to optimise the project delivery.

approbation du projet
conditional approval

A conditional approval is a project selection decision that a project can be approved only if it meets a number of conditions (e.g., budget cuts, work plan modifications) before final approval. The conditions cannot fundamentally change the project, and must be met within a deadline. If not, the project could be rejected.

approbation sous conditions
technical assistance

Technical assistance is help available to stakeholders when implementing Commission-funded programmes and projects. Under the European Union's cohesion policy such financial support can be used to pay for preparation, management, evaluation, monitoring, audit and control. Money for such activities is made available through the European Regional Development Fund (ERDF), European Social Fund (ESF) and Cohesion Fund. EU rules place a limit on the proportion of funding from the operational programmes that can be allocated to technical assistance. If technical assistance is initiated by or on behalf of the Commission, that ceiling is 0.35 % of the annual provision for each fund. If technical assistance comes from the Member States, the ceiling is 4 %.

assistance technique

An audit is the process of verification that implementation of the programme is in line with EU regulations and programme rules. Audit is delivered yearly by an Audit Authority (see: audit authority) and it consist of two parts; one is audit of operations which is a verification of eligibility of expenditures claimed from and reimbursed by the EC. The second is a system audit, which is the verification that all the systems described in the description of management and control system function properly.


Un audit consiste à vérifier que la mise en œuvre du programme est conforme à la réglementation de l'Union européenne et aux règles du programme.L'audit est dispensé chaque année par une autorité d'audit (voir : autorité d'audit) et se compose de deux parties ; le premier est l'audit des opérations, qui est une vérification de l'éligibilité des dépenses demandées à la Communauté Européenne et remboursées par cette dernière.

certifying authority

A Certifying Authprity is the body responsible for submitting certified statements of expenditure to the Commission, and for ensuring eligibility with EU, national and programme rules. The CA sometimes also verifies the quality of the verifications carried out by Joint Secretariat desk officers and, on a sample basis, checks the correctness of the reports from the beneficiaries. The CA ensures that the statement of expenditure is accurate, results from reliable accounting systems, and is based on verifiable supporting documentation and that the expenditure declared complies with applicable EU-, Programme- and National Rules.

Autorité de certification
Managing Authority (MA)

The Managing Authority (MA) is the operationally-responsible body of the programme. It ensures the effective and efficient implementation of the programme, and delivers the programme strategy in accordance with preset quality standards. The MA therefore takes the lead in establishing systems and procedures, and ensures that these are maintained. The MA usually handles the more formal communications ‘upwards’ to the Member States and the European Commission (EC).

autorité de gestion
audit authority

An Audit Authority is either a national, regional or local authority or body, functionally independent of the Managing Authority (MA) and Certifying Authority (CA). The AA is designated by the Member State for each operational programme, and is responsible for verifying the successful implementation of the programme. The AA also monitors, among other things, project compliance with programme rules, national rules and European regulations.

autorité d’audit
Opinion (EU law)

An Opinion is an instrument that allows the institutions to make a statement in a non-binding fashion, in other words without imposing any legal obligation on those to whom it is addressed. An opinion is not binding. It can be issued by the main EU institutions (Commission, Council, Parliament), the Committee of the Regions, and the European Economic and Social Committee. While laws are being made, the committees give opinions from their specific regional or economic and social viewpoint.

avis (droit de l'UE)
priority axis

A priority axis is a priority of the strategy in the Cooperation programme. It contains operations which are related and have specific measurable goals.

axe prioritaire
standard scale of unit costs

Standard Scale of Unit Costs is one of the simplified cost options. A standard scale of unit costs comprises of pre-established standard prices that apply to pre-defined quantities related to an activity. The eligible expenditure is calculated by multiplying the standard cost by the units achieved (quantified activities, input, etc.). In general, standard scales of unit costs are process-based, aiming at covering through the best approximation the real costs of delivering a project. They can also be outcome-based or defined on both process and outcome. Standard scales of unit costs are established based on fair, equitable and verifiable calculation methods.

barèmes standard de coûts unitaires

A database is a collection of information that is organised so it can easily be accessed, managed, and updated.

base de données

A benefit is a measurable improvement resulting from an outcome perceived as an advantage by one or more stakeholders.


A beneficiary is a project partner that receives programme co-financing for the expenditure related to their activities in the project.

potential beneficiary

A potential beneficiary is an entity that is eligible (in type, geographic location, etc) to apply for and receive funds from a programme financed by ESI funds.

bénéficiaire potentiel
total budget

The total budget of a project is the budget established based on the costs planned by all project partners in the Application Form.

budget total
total eligible budget

Total eligible budget indicates the total budget of a project subject to programme co-financing. In the Application Form, it is calculated based on the total budget, excluding the potential net revenue of the project.

budget total éligible
office and administration

Office and Adminstration is the budget line that covers expenditure related to all costs relating to the maintenance of the office, stationery, postage, etc. necessary to implement project activities.

bureau et administration
performance framework

The performance framework is the basis which the European Commission will use to assess the performance of a programme. They use the framework as a tool for examining the performance of the programmes at the level of priorities against the milestones set for the end of 2018 and the end of the programming period. Where performance is unsatisfactory, the Commission may decide to issue a warning, propose reprogramming resources, or suspend funds.

cadre de performance
capitalisation of results

Capitalisation of results is a process of capturing, analysing and using the results to support their (re-)use and/or their transfer, ultimately promoting improved performance and delivery.

capitalisation des résultats
expenditure category

see 'budget line'

catégorie de dépenses
control certificate

A control certificate certifies that a controller fulfilled the requirements of its Member State.

certificat de contrôle
project closure

Project closure is the last phase in the project implementation process. The focus is on the completion of all work packages and delivery of project results. If the work plan has been successfully completed within budget the project can be closed – once it has completed the final financial control. The financial aspects of the closure process involve making sure that all costs have been appropriately charged to the project, that a proper audit trail exists, and that all post revenue incomes have been accounted for. The project closure also refers to putting the relevant arrangements in place regarding post-project obligations towards such legal aspects as ownership and changes thereof, cessation of activities, reallocation of outputs, and Intellectual Property Rights of project outputs and results and free of charge access to them.

clôture du projet
programme co-financing

Programme co-financing is the programme financial support provided to the project. Depending on the programme, this entails support from EU funds (ERDF, IPA II, ENI) and ERDF equivalent (e.g., Norwegian fund).


Reconciliation means checking whether a figure included in one document is identical with the same figure included in another document (e.g., comparing figures in the bank account statement with the list of expenditure).

territorial cohesion

Territorial Cohesion is all about ensuring that people are able to make the most of the inherent features of the areas in which they live. No European citizen should be disadvantaged in terms of access to public services, housing, or employment opportunities simply by living in one region rather than another. Territorial cohesion aims for more balanced and sustainable development. Strengthening economic and social cohesion by reducing disparities between regions in the EU is a clear objective of the EU. The Treaty of Lisbon, signed in 2007 and currently in the process of ratification, introduces a third dimension: Territorial cohesion. To achieve this objective, an integrated approach is needed. This implies better coordination between sectoral policies at each level, from local to European. It also entails closer cooperation and improved connections. Many issues - climate change, migration - do not respect standard boundaries and could be better addressed through a more tailored response from several regions or countries.

cohésion territoriale
local government

Local governemnt is an administrative body or system in which political direction and control is exercised over the community of a city, town or small district.

collectivité locale/territoriale
Steering Group (programme)

A group of people appointed to perform strategic coordination, evaluation and decision-making in the project. It generally includes management representatives from project partner organisations involved in the project and any other key stakeholder groups that have special interest in the outcome of the project.

comité de pilotage (programme)
Steering Committee (project)

The Steering Committee for projects is a board made up of representatives of the project partners or external stakeholders who provide guidance and take decisions on the implementation of the project.

comité de pilotage (projet)
Monitoring Committee (MC)

The Monitoring Committee (MC) is a committee which provides each Member State with representation in the programme and is steered by the programme interest. The principle task of the MC is to ensure the quality and effectiveness of implementation and the accountability of the programme implementation. It takes decisions on programme level and needs to be kept informed of progress towards programme objectives, the status of programme finances and any problems in programme level bodies and procedures.

comité de suivi
European Commission

The European Commission is the executive arm of the European Union. It initiates European Union policy and implements programmes and policies established by the EU legislative and budgetary authorities.

Commission européenne

A municipality is a town, city, or other district with powers of local self-government.


Communication is defined as the imparting or exchanging of information by speaking, writing, or using some other medium. Communication is one of the crucial elements in programme and project management. It is used to refer to general information, publicity and visibility operations (activities, materials) carried out by the programme or by the project.

press release

A press release is a written or recorded communication directed at members of the news media for the purpose of announcing something newsworthy. Typically, they are sent to editors and journalists at newspapers, magazines, radio stations, online media, television stations or television networks.

communiqué de presse
thematic concentration

Thematic concentration is one of the leading principles of cohesion policy for the period 2014-2020, and as such it applies to all Interreg Programmes. There are 11 Thematic Objectives, ranging from low carbon economy to social inclusion, covering the Europe 2020 priorities (smart growth, sustainable growth, inclusive growth). Interreg programmes are obliged to choose up to 4 Objectives from this list which address the common needs, challenges and opportunities of the Programme area. The themes also take into account national, regional and local level priorities which have been laid out by the respective Member States in their different strategies and policy documents.

concentration thématique
conflict of interest

A conflict of interest is a situation that has the potential to undermine the impartiality of a person because of the possibility of a clash between the person's self-interest and professional interest or public interest.

conflit d'intérêts
subsidy contract

A subsidiary contract is a grant agreement between the contracting authority (managing authority) and the lead partner.

contrat de subvention

A contribution is a counterpart to programme co-financing secured by the partners (paid by the partners from their own resources, or paid to the partners from external sources). Depending on the source of contribution (partner’s own resources, external sources) and their legal status, the contribution can be public and/or private.

contrepartie financière
public contribution

Public contribution refers to the amount secured by the partners from sources having a public legal status.The programme funds meet only a proportion of the project expenditure. The remainder has to be covered from other sources, which can be the partner's own resources or it can come from external sources, but not from another EU fund.

contrepartie publique
in-kind contributions

In-kind contributions are contributions in the form of provision of works, goods, services, land and real estate for which no cash payment supported by invoices or documents of equivalent probative value has been made.

contribution en nature
private contribution

Private contribution refers to the amount of funds secured by the partners from sources with a private legal status.The programme funds meet only a proportion of the project expenditure. The remainder has to be covered from other sources, which can be the partner's own resources or it can come from external sources, but not from another EU fund.

contribution privée
automatic public contribution

Automatic Public Contribution is public funding automatically allocated to a project partner from national/regional sources. Some Member States/regions provide public support to organisations in their territories in order to facilitate their participation in cooperation programmes. The decision to grant public national/regional funding is normally linked to the project selection process, and is taken by the respective Member State/regional authority before or after project approval. Automatic public contribution comes from sources external to the partner organisation; i.e., it is different from resources provided by a public organisation that is itself involved as a project partner.

contribution publique automatique

Control means any measure taken to provide reasonable assurance regarding the effectiveness, efficiency and economy of operations, the reliability of reporting, the safeguarding of assets and information, the prevention, detection and correction of fraud and irregularities and their follow-up. Control also includes the adequate management of risks related to the legality and regularity of the underlying transactions, taking into account the multiannual character of programmes, as well as the nature of the payments concerned. Controls may involve various checks.

first level control (FLC)

see "control"

contrôle de premier niveau
plausibility check

A plausibility check is a standard verification by controllers to verify that a project-related expenditure is credible and probable. Plausibility checks are based on the professional judgement of the controller.

contrôle de vraisemblance
on-the-spot check/visit

On-the-spot checks/visits refer to checks undertaken by FLC (and Managing Authorities) on the premises of a project partner or any other project-related site, for example in order to verify existence and reality of purchased goods and equipment. Often understood as referring to checks undertaken by FLC, JS or AA.

contrôle sur place
controller reviewer

A controller reviewer is a second controller who verifies checks undertaken by the primary controller (4-eyes principle). Often done on a sample basis. The controller reviewer can be a peer or a superior.

contrôleur réviseur

An auditor is the person who carries out the audit.

contrôleur, auditeur

Controller is an abbreviated term for first level controller.

contrôleur/CPN controleur de premier niveau
project partnership agreement

The Project Partnership Agreement is the contract signed between the Lead Partner and all Project Partners. It contains all duties and responsibilities of each project partner before, during and after the project implementation.

convention partenariale du projet
interregional cooperation

Interregional cooperation is aimed at enhancing EU regional development through transfers of know-how and exchanges of experiences between regions.

coopération interrégionale
European Territorial Cooperation (ETC)

The European Territorial Cooperation (ETC) objective of the EU's Cohesion Policy supports cooperation across borders of the EU. The 3 dimensions of the ETC Objective: (1) Cross-Border Cooperation: helps transform regions located on either side of borders of the European Union into strong economic and social poles. In particular cross-border actions are encouraged in the fields of entrepreneurship, improving joint management of natural resources, supporting links between urban and rural areas, improving access to transport and communication networks, developing joint use of infrastructure, administrative cooperation and capacity building, employment, community interaction, culture and social affairs. (2) Transnational Cooperation: promotes cooperation among greater European regions, including the ones surrounding sea basins (e.g., Baltic Sea Region, North Sea, Mediterranean and Atlantic Area) or mountain ranges (e.g., Alpine Space) and facilitates coordinated strategic responses to joint challenges like flood management, transport and communication corridors, international business and research linkages, urban development and others. Special attention is given to outermost and island regions (e.g., Indian Ocean, Caribbean Area or Northern Periphery). (3) Interregional Cooperation: provides a framework for the exchange of experiences between local and regional actors from across Europe in order to contribute to the EU’s strategies on growth, jobs and sustainable development. In addition, it aims at reducing disparities by matching less experienced regions with more advanced regions in the various policy fields such as innovation, demographic change, energy supply and climate change.

Coopération Territoriale Européenne (CTE)
cross-border cooperation

Cross-Border Collaboration is the name given to collaboration between adjacent areas across borders. The main aim is to reduce the negative effects of borders as administrative, legal and physical barriers, tackle common problems, and exploit untapped potential. Through joint management of programmes and projects, mutual trust and understanding are strengthened, and the cooperation process is enhanced.

coopération transfrontalière
transnational cooperation

Transnational Cooperation means collaboration between functional areas. It promotes cooperation among greater European regions, including the ones surrounding sea basins or mountain ranges, and facilitates coordinated strategic responses to joint challenges conducive to integrated territorial development.

coopération transnationale
financial corrections

Financial corrections are withdrawals of funding that take place when payments to EU-backed projects have been made in error due to irregularities.

corrections financières
staff costs

Staff Costs is the budet line that covers expenditure related to all costs of hiring staff in the beneficiary's institution.

coûts de personnel
preparation costs

Preparation Costs are costs borne by project partners when carrying out activities directly linked to preparation of the project (e.g., development of the project idea, meetings with project partners/ programme bodies (Contact Points, JS), preparation of the application, etc.).

coûts de préparation
direct costs

Direct costs are costs that can be attributed directly to the project. They are directly related to an individual activity of the partner organisation, where the link with this individual activity can be demonstrated (for instance, through direct time registration). (HIT)

coûts directs
costs incurred

Costs incurred are costs accumulated in relation to the preparation and/or implementation of the project that are recorded as liabilities on the balance sheet of the partner organisation until they are discharged or paid. Incurred costs may include both direct and indirect costs.

coûts engagés
indirect costs

Indirect costs are costs that cannot be assigned in full to the project, as they link to various activities of the partner organisation. As such costs cannot be connected directly to an individual activity, it is difficult to determine precisely the amount attributable to this activity (for instance, telephone, water, electricity expenses, etc.). (HIT)

coûts indirects
shared costs

Shared costs of a project are costs common to at least two project partners, thus shared between them according to a transparent, fair and equitable method. Shared costs derive from a joint implementation of the project, and link to activities that benefit a number of project partners, or the whole partnership (e.g., activities related to project management, project communication).

coûts partagés
real costs

Real costs is expenditure actually incurred and paid (taking into account any rebate, discount or financial support) and supported by invoices or other documents of equivalent probative value.

coûts réels

Leasing is when the owner (the lessor) of a specific asset (such as a parcel of land, building, equipment, or machinery) grants a second party (the lessee) the right to its exclusive possession and use for a specific period and under specified conditions, in return for specified periodic rental or lease payments.

eligibility criteria

Eligibility criteria is the criteria used to assess the eligibility of the project. Whether the project is eligible or not eligible depends on rules set at EU and programme level.

critères d'éligibilité
(quality) assessment criteria

(Quality) assesment criteria is a group of related assessment questions that form the basis for judging or deciding whether or not to fund a project. Used once the project is declared compliant during the administrative and eligibility check.

critères d'évaluation

Les critères d'évaluation (de la qualité) sont représentés par un groupe de questions d'évaluation connexes qui sert de fondement afin de déterminer ou décider de financer un projet. Ces critères sont utilisés une fois que le projet a été déclaré conforme lors du contrôle administratif et d'éligibilité.

(quality) assessment criteria

(Quality) assesment criteria is a group of related assessment questions that form the basis for judging or deciding whether or not to fund a project. Used once the project is declared compliant during the administrative and eligibility check.

critères d'évaluation

Les critères d'évaluation (de la qualité) sont représentés par un groupe de questions d'évaluation connexes qui sert de fondement afin de déterminer ou décider de financer un projet. Ces critères sont utilisés une fois que le projet a été déclaré conforme lors du contrôle administratif et d'éligibilité.

cooperation criteria

Cooperation criteria are the four joint criteria used to measure to what extent projects cooperate. Project partners must cooperate in the development and implementation of projects. In addition, they must cooperate in the staffing or the financing of projects, or in both. For projects in programmes between outermost regions and third countries or territories, the project partners are required to cooperate only in two fields: joint development and joint implementation.

critères de coopération
date of completion

The date of completion is the fixed calendar date specified in a contract to complete a project.

date de clôture
Decision (EU law)

A decision (EU law) is an EU legislative act binding on those to whom it is addressed (e.g., an EU country or an individual company), and is directly applicable.

décision (droit de l'UE)
partner declaration

A Partner Declaration is a statement signed by each project partner confirming their awareness of programme rules and requirements, and that they are familiar with what they are committing to. It can also include a partner's confirmation of their financial contribution to the project budget.

déclaration du partenaire

De-commitment is a mechanism that aims to improve both the speed of programme development and the monitoring of flows of programme funding. The yearly allocations of a programme budget are defined in the Cooperation Programme. These funds have to be spent within three years (by the end of n+3). If they have not been spent they are returned to the European Commission and ‘de-committed’ from the programme.

dégagement d'office

A delay is a period of time before an activity or delivery occurs, when the activity or delivery will take place later than originally planned. Departure from the timeplan.

total expenditure

Total expenditure is all expenditure incurred and paid (or calculated based on simplified cost options) by project partners in relation to implementation of the project activities.

dépense totale
total eligible expenditure

Total eligible expenditure referes to all expenditure that is compliant with EU, programme and national rules, and thus is eligible for co-financing from the programme. In the Progress Report, the total eligible expenditure is calculated based on the total expenditure, excluding net revenue generated by the project.

dépense totale éligible

Expenditure is payment of cash or cash-equivalent for goods or services as evidenced by an invoice or receipt.

ineligible expenditure

Ineligible expenditure is project expenditure found ineligible for being claimed from a programme.

dépenses non éligibles
public expenditure

Public expenditure refers to any public contribution to the financing of operations the source of which is the budget of national, regional or local public authorities, the budget of the Union related to the ESI Funds, the budget of public law bodies or the budget of associations of public authorities or of public law bodies and, for the purpose of determining the co-financing rate for ESF programmes or priorities, may include any financial resources collectively contributed by employers and workers.

dépenses publiques
submission of the application form

Submission of the application form means to present the application form for approval by delivering it to the relevant programme body either in paper or electronic version.

dépôt du dossier de candidature
description of management and control system

The description of management and control system contains details of all the systems needed for adequate management of a programme.

description du système de gestion et de contrôle
sustainable development

Sustainable development is understood as an increase in economic activity which respects the environment and uses natural resources harmoniously so that future generations' capacity to meet their own needs is not compromised.

développement durable (viable, tenable)

Deviation is any departure from the original plan presented in the application form. Deviations are minor changes from the workplan (can be positive or negative in the sense of a delay) which (according to programme rules) don't require an official change procedure, as opposed to changes which require a change procedure (according to programme rules).

dissemination of results

Dissemination of results is the process of making the results and outputs of a project available to the stakeholders and to a wider audience. Dissemination is essential for take-up, and take-up is crucial for the success of the project and for the sustainability of outputs in the long term.

diffusion des résultats
Directorate General (EU)

A Directorate-General (DG) is the term given to the individual departments/services The European Commission is divided into.

Direction générale (UE)
Directive (EU law)

A Directive (EU law) is a legislative act that sets out a goal that all EU countries must achieve. However, it is up to the individual countries to devise their own laws on how to reach these goals.

Directive (droit de l'UE)
application package

An application package consists of all documents required when applying for funding. The essential part of the package is the application form, which is often accompanied by different annexes (depending on programme rules).

dossier de candidature

Une enveloppe de demande comprend tous les documents requis pour présenter une demande de financement. La partie essentielle de cet ensemble est le formulaire de demande, qui est souvent accompagné de différentes annexes (selon les règles du programme).


An allocation is an assignment or allotment of resources to various activities in accordance with a stated goal or policy.


Une affectation est une attribution ou un placement de ressources déléguées à diverses activités conformément à un but ou à une politique établie.

double financing/funding

Double financing/funding is what happens when the same item (expenditure) is submitted for reimbursement to several donors in order to obtain payment for that item from all of them.

double financement

Durability of project outputs and results refers to the long-lasting effect of a project's achievements beyond project duration.

durabilité / pérénnité

e-Cohesion is the computerised exchange of data. Managing Authorities must ensure that all the data exchange between programme authorities and beneficiaries (i.e., after signature of the Subsidy Contract) can be done via an electronic data exchange platform. This requirement aims at decreasing paper flow in the programmes.

e-cohésion (échange informatisé des données)

Sampling refers to verification of less than 100% of items in a given budget line based on a methodology defined in advance and; professional judgement of a controller. (HIT)


An outcome is an intended situation, which is a combination of project results, outputs and deliverables, at the end of the project or soon thereafter.

equal opportunities

Equal opportunities is the principle and practice of non-discrimination that makes opportunities in education, employment, resource distribution and other areas freely available to everyone, regardless of their age, race, sex, political association, ethnic origin and any other individual or group characteristic unrelated to ability, performance and qualifications. Equality and non-discrimination is a cornerstone of EU law and policy-making, and the EU is committed to developing measures to ensure equal opportunities.

égalité des chances

An interview is a documented discussion, for example between a project partner and FLC. Interviews can be rather short and relate to a specific open question, or quite extensive; e.g., in order to obtain a good understanding of accounting processes, procurement, transfer of funds to partners, etc.


Equipment is a budget line that covers any tool, device, instrument, software, etc. purchased, rented or leased by a partner, necessary to achieve objectives of the project. This includes equipment already in possession by the partner organisation and used to carry out project activities (only pro-rata cost related to the project is eligible). (HIT)

systemic irregularity/error

A systematic irregularity/error is any irregularity, which may be of a recurring nature and has a high probability of occurrence in similar types of operations, which results from a serious deficiency in the effective functioning of a management and control system, including a failure to establish appropriate procedures in accordance with regulations and the fund-specific rules.

erreur/irrégularité systémique
Member State (MS)

A Member State is a state that is a member of the European Union. The EU currently has 28 Member States.

État membre
feasibility study

A feasibility study is an analysis of the ability to complete an operation successfully, taking into account legal, economic, technological, scheduling and other factors. It evaluates the project's potential for success. The two criteria to judge feasibility are cost required and value to be attained.

étude de faisabilité

Evaluation is the periodic assessment of the efficiency, effectiveness, impact, sustainability and relevance of a project/programme in the context of stated objectives. This assessment is usually undertaken as an independent examination with a view to drawing lessons that may guide future decision-making.

impact evaluation

An impact evaluation provides information about the impacts produced by an intervention - positive and negative, intended and unintended, direct and indirect. This means that an impact evaluation must establish what has been the cause of observed changes (in this case ‘impacts’) referred to as causal attribution (also referred to as causal inference).

évaluation de l'impact
ex-ante evaluation

Ex-ante evaluation is evaluation of a programme before its implementation. The ex-ante evaluation ensures that the Cooperational Programme articulates its intervention logic, and that that it contributes to the Europe 2020 strategy.

évaluation ex-ante
ex-post evaluation

Ex-post evaluation is the responsibility of the European Commission in close cooperation with Member States and Managing Authorities. The ex-post evaluation is carried out after the programme implementation period in order to obtain a view of the programming period as a whole. The purpose of the ex-post evaluation is to assess the effectiveness, efficiency and impact of EU funds.

évaluation ex-post
inspection of documents and records

Inspection of documents and records is the reading and understanding of any relevant document, electronic record or print out of an electronic record. It is a standard procedure of first level controllers and the joint secretariat.

examen et tenue des documents et des dossiers
external expertise and services

External Expertise and Services is the budget line that covers expenditures of contracting experts, not staff of beneficiaries, and external services - for example, hiring a venue for an event.

expertises et services externes
ERDF equivalent

ERDF equivalent refers to national funds of Andorra, Greenland, Faroe Islands, Iceland, Lichtenstein, Monaco, Norway, San Marino, Switzerland, available to partners from Andorra, Greenland, Faroe Islands, etc. respectively. Depending on the geographical coverage of the programme, different ERDF equivalents may apply. There can be more than one ERDF equivalent in a programme.

financement équivalent au FEDER
Cohesion Fund

Since 1994, the Cohesion Fund has been used to provide support for the poorer regions of Europe and stabilise their economies with a view to promoting growth, employment and sustainable development. The Fund contributes to financing environmental measures and trans-European transport networks - particularly high-priority projects of European interest - in the 13 Member States that have joined the EU since 2004, as well as in Greece and Portugal. The Cohesion Fund may also be used to finance the priorities of the EU's environmental protection policy. Member States with a Gross National Income (GNI) per inhabitant below 90 % of the EU average are eligible for funding from the Cohesion Fund. The ceiling for the Cohesion Fund's contribution to public expenditure in the Member States is set at 85 %. The budget for the Cohesion Fund is worth around EUR 75 billion (2014 prices) for the period 2014-2020.

Fonds de cohésion
European Regional Development Fund (ERDF)

The European Region Development Fund (ERDF) is an EU fund which is intended to help reduce imbalances between regions of the Community. The Fund was set up in 1975, and grants financial assistance for development projects in the poorer regions. In terms of financial resources, the ERDF is by far the largest of the EU's Structural Funds. The main aim of the ERDF is to overcome the structural deficiencies of the poorer regions in order to reduce the gap between these regions and the richer ones.

Fonds Européen de Développement Régional (FEDER)
European Structural and Investment Funds (ESIF)

European Structural and Investment Funds (ESIF) finance cohesion policy for the period 2014-20. The ESIF consist of five different funds, which are all covered by Regulation (EU) No 1303/2013 of the European Parliament and of the Council, the so-called ‘Common Provisions Regulation’. The Structural Funds have two components: the European Regional Development Fund (ERDF), providing financial support since 1975 for the development and structural adjustment of regional economies, economic change, enhanced competitiveness as well as territorial cooperation throughout the EU; and the European Social Fund (ESF), set up in 1958 and seeking to contribute to the adaptability of workers and enterprises, access to employment and participation in the labour market, social inclusion of disadvantaged people, combating all forms of discrimination, and creating partnerships to manage reforms in employment. The other three funds constituting the ESIF are the Cohesion Fund, which supports exclusively less-developed Member States; the European Agricultural Fund for Rural Development; and the European Maritime and Fisheries Fund.

Fonds structurels et d'investissement européens (fonds ESI)
vocational training

Vocational training is training that emphasizes skills and knowledge required for a particular job function (such as typing or data entry) or a trade (such as carpentry or welding).

formation professionnelle
application form

An application form is a binding document which describes the project (objectives, results, outputs, partnership) and gives detailed information on the work plan and financial figures. The appplication form has to be submitted during the selection process and is assessed by the programme bodies, in order to select the projects to be funded by the programme. Once the project is approved, the application form becomes the reference document for the whole implementation of the project until its closure. The content of it may change to a certain extent during the implementation, but only according to the programme's project modifications rules and procedures. (HIT)

formulaire de candidature

Un formulaire de candidature est un document contraignant qui décrit le projet (objectifs, résultats, extrants, partenariat) et donne des informations détaillées sur le plan de travail et les chiffres financiers. Le formulaire de candidature doit être soumis au cours du processus de sélection et est évalué par les organes du programme, afin de sélectionner les projets qui seront financés par le programme. Une fois le projet approuvé, le formulaire de demande devient le document de référence pour l'ensemble de la mise en œuvre du projet jusqu'à sa clôture. Son contenu peut changer dans une certaine mesure au cours de la mise en œuvre, mais uniquement en fonction des règles et procédures de modification des projets du programme. (HIT)

bank charges

Bank charges are fees levied on an account by a financial institution. A bank charge can result from the account holder not maintaining a minimum balance, for overdrafts, or from any of a wide variety of other banking activities and actions. Also called bank fee.

frais bancaires
travel and accomodation costs

Travel and Accommodation is the budget line that covers travel costs, accommodation costs, costs of meals, visa costs, and/or daily allowances. It applies only to staff of the partner organisation and relates to delivery of the project.

frais de déplacement et d'hébergement

Fraud is intentional action leading to unlawful gain and unfair advantage.

bank guarantee

A bak guarantee is a type of guarantee in which a bank or other lending organisation promises to repay the liabilities of a debtor in the event that the debtor is unable to.

garantie bancaire
project management

Project management is the application of knowledge, skills, tools, and techniques to project activities to meet the project requirements (objectives, resources, time).

gestion du projet
target group

A target group is a collection of individuals and/or organisations directly and positively affected by the project outputs. Not necessarily receiving a financial grant and even not directly involved in the project, the target groups may exploit project outputs for their own benefit.

groupe cible
European Grouping of Territorial Cooperation (EGTC)

The European grouping of territorial cooperation (EGTC) is an entity with legal personality provided by the EU regulations (Regulation (EC) 1082/2006 being the main legal base for its establishment). It aims at facilitating and promoting territorial cooperation in view of strengthening the Union’s economic, social and territorial cohesion. It enables public entities, but also in specific situations non-profit private entities providing public services, to come together and create a cooperation structure with legal personality. As a general rule, an EGTC must consist of at least two members coming from at least two EU Member States. However, under certain conditions accession of members from third countries or overseas countries of territories is also possible. An EGTC may carry out actions of territorial cooperation, with or without financial contribution from the EU. The EGTC's members unanimously agree on the content of a convention, which describes its objections, tasks and competences, and on the basis of that document adopt statutes. In the case of cooperation programmes, EGTC can act as a managing authority, be responsible for managing part of the programme, be beneficiary of project or act as an intermediate body. The international composition and scope of actions of EGTC naturally enables it to take on new Interreg activities, as well as actively facilitate multi-level governance and macro-regional strategies.

Groupement Européen de Coopération Territoriale (GECT)
guide for applicants

The Guide for Applicants is a document that sets out the rules for the call for proposals, including the purpose of the call, the target groups, costs which may be financed, and the selection criteria. It also provides practical information on how to complete the application form, what documents must be annexed, and rules and procedures for applying.

guide à l'attention des porteurs de projets

An indicator is the measurement of an objective to be met, a resource mobilised, an effect obtained, a gauge of quality or a context variable. It should be made up by a definition, a value and a measurement unit.

context indicator

A context indicator measures the original situation in a country, population or a category of the population, and then records the subsequent change in that situation.

indicateur de contexte
programme output indicator

A programme output indictaor is an indicator that describes the physical product of spending resources through policy interventions.

indicateur de réalisation du programme
infrastructure and works

Infrastructure and works is a budget line that covers costs related to investments in infrastructure that do not fall into the scope of other budget lines. This includes costs for site preparation, delivery, handling, installation, renovation, and purchase of land, when applicable.

infrastructure et travaux
project assessment

Project Assessment is a part of the project selection process. It implies in-depth quality assessment of the project application.

instruction du projet
project evaluation

Project Evaluation is the process of determining the merit or worth or value of something; or the product of that process. The special features of evaluation include a characteristic concern with cost, comparisons, needs, ethics, and its own political, ethical and cost dimensions; and with the supporting and making of sound value judgements, rather than hypothesis-testing. Evaluation of the project happens during and/or after its implementation and aims at obtaining an impartial judgement on project's achievements (scope and quality of outputs and results) and impact.

instruction du projet
Instrument for Pre-Accession Assistance (IPA)

Instrument for Pre-accession Assistance (IPA) are funds available to partners from countries engaged in the (pre-) accession process to the EU: Albania, Bosnia and Herzegovina, Iceland, Kosovo, Montenegro, Serbia, Turkey, and The former Yugoslav Republic of Macedonia.

Instrument d´Aide de Préadhésion (IPA)
European Neighbourhood Instrument (ENI)

The European Neighbourhood Instrument (ENI) finances the European Neighbourhood Policy. ENI support focuses mainly on: promoting human rights and the rule of law; establishing deep and sustainable democracy and developing a thriving civil society; sustainable and inclusive growth and economic, social and territorial development; including progressive integration in the EU internal market; mobility and people-to-people contacts; including student exchanges, civil society; regional integration; including Cross-Border Cooperation.

Instrument Européen de Voisinage (IEV)

The term investment refers to an output of a project activity or activities that remains in use by the project target group after the completion of the project. In line with Article 3 ERDF Regulation (EU) 1301/2013, productive investments, investments in infrastructure and fixed investments in equipment are among the types of activities to be supported from ERDF in 2014-2020. In all cases, expenditure related to investments can be allocated under different HIT budget lines: the type of cost defines the relevant budget line. Investments in infrastructure involve expenditure for the financing of infrastructure and construction works that do not fall into the scope of the five categories of costs defined in Article 18 ETC Regulation (EU) 1299/2013. (HIT)


An irregularity is an amount of expenditure found ineligible after it was reimbursed to a programme by EC. Consequently, it must be paid back to the Commission.

professional judgement

Professional judgement is the application of relevant training, knowledge and experience in making informed decisions; e.g., about the checks necessary for the first level control work.

jugement professionnel
programme language

Programme language is the language used in all communication between the applicants/beneficiaries and the programme bodies. In some cases it could be more than one language.

langue du programme
letter of commitment

A letter of commitment is written confirmation of each project partner's financial contribution to the project budget. It doesn't have to be a separate document; it could be part of the partner declaration.

lettre d'engagement
budget line

A budget line is a set of cost centres that facilitates reporting on expenditure and revenue. Each cost item can be allocated to one budget line only, according to the nature of the cost. HIT budget lines integrate the five categories of costs defined in Article 18 ETC Regulation (EU) 1299/2013.NOTE: HIT uses the term budget line; it is equivalent to the term category of expenditure used in the regulations.

ligne budgétaire
control checklist

A control checklist is a detailed checklist used by controllers to structure and document their control work for a given reporting period, project and partner.

liste de contrôle
list of expenditure

The List of Expenditure is part of the Partner Progress Report. It lists expenditure borne by a project partner in relation to activities carried out during the period covered by the Progress Report. It includes information on the amounts on the invoice description that are declared by the project partner, amounts verified by the first level controller, amounts approved by relevant programme bodies, etc.

liste de dépenses
reserve list

A reserve list is a list of projects which a programme considers good projects but is unable to approve because the programme is running out of funds towards the end of the programming period. These projects are placed on the reserve list in the hope that running projects don’t spend all their approved funds. The programme can then use these "unused" funds to approve the previously rejected projects.

liste de réserve

A deliverable is a side-product or service of the project that contributes to the development of a project's main output.

expression of interest

An Expression of Interest is a short version of the application form which is used at the first application stage when programmes are using the two-step approach to project selection. The content of it is not binding in the case of submitting the full application form in the second step, but it should not depart significantly from what was initially proposed.

manifestation d'intérêt
procurement procedure

Procurement procedure is a structured procedure designed to consult the market for the purchase of the goods and services. A procurement procedure leads to the conclusion of a public contract. The purpose of a procurement procedure is threefold: (1) to guarantee the widest possible participation of economic operators, (2) to ensure the transparency of operations, and (3) to obtain the desired quality of services, supplies and works at the best possible price.

marché public
calculation method - equitable

An equitable calculation method is a method of determining flat rates, standard scales of unit costs or lump sums that ensures equal treatment of beneficiaries, and does not favour some beneficiaries or projects over others. When establishing simplified cost options, they must be done in advance, and be fair, equitable and verifiable.

méthode de calcul équitable
calculation method - fair

A fair calculation method is a method of determining flat rates, standard scales of unit costs or lump sums that is reasonable; i.e., based on reality, not excessive or extreme. When establishing simplified cost options, they must be done in advance, and be fair, equitable and verifiable.

méthode de calcul juste
calculation method - verifiable

A verifiable calculation method is a method of determining flat rates, standard scales of unit costs or lump sums that is based on documentary evidence, which can be verified. When establishing simplified cost options, they must be done in advance and be fair, equitable and verifiable. (HIT)

méthode de calcul vérifiable

Implementation means carrying out the activities described in the work plan with the purpose of achieving objectives and delivering results.

mise en oeuvre
budget modification

A budget modification is a change of the agreed-upon project budget as defined by the approved application form.

modification budgétaire
project modification

Project modifictaion is a change in the agreed-upon project scope as defined by the approved application form.

modification du projet
work package

A work package is a group of related project activities required to produce project main outputs.

module de travail

An amount is the sum total of two or more quantities or sums.


Un montant est la somme de deux ou plus de quantités ou sommes.

amount certified

The amount certified is the amount of eligible expenditure included in the certificate of the certifying authority (CA) or the controller (FLC).

montant certifié

Le montant certifié est le montant des dépenses éligibles figurant dans l'attestation de l'autorité de certification (CA) ou du contrôleur (FLC).

amount declared

The amount declared is the amount of expenditure incurred and paid (or calculated, based on simplified cost options) by a project partner in relation to preparation, and/or implementation of the project. The amount may include in-kind contribution and depreciation, where applicable, and is subject to verification by the first level controller and the relevant programme bodies.

Montant déclaré

Le montant déclaré est le montant des dépenses engagées et payées (ou calculées, sur la base d'options de coûts simplifiées) par un partenaire du projet dans le cadre de la préparation et/ou de la mise en œuvre du projet. Le montant peut inclure des contributions en nature et des amortissements, le cas échéant, et ce montant fait l'objet d'une vérification par le contrôleur de premier niveau et les organismes pertinents du programme.

amount previously reported

The amount previously reported is the amount of accumulated eligible expenditure certified by the certifying authority (CA) in previous Progress Reports.

montant déclaré précédemment

Le montant indiqué précédemment correspond au montant des dépenses éligibles cumulées certifié par l'autorité de certification (AC) dans les rapports d'avancement antérieurs.

lump sum

Lump Sum is one of the simplified cost options. It is a total allocation of the grant (calculated ex-ante), paid to the project upon completion of pre-defined terms of agreement on activities and/or outputs. Lump sums involve approximations of costs established based on fair, equitable and verifiable calculation methods.

montant forfaitaire
amount verified

The amount verified is the amount of expenditure checked. Verification is performed by first level controllers (FLC) and relevant programme bodies.

montant vérifié

Le montant établi est le montant de la dépense vérifiée. La vérification est effectuée par les contrôleurs de premier niveau (FLC) et les organismes de programme pertinents.

withdrawal, withdrawn amounts

Withdrawal is the process of taking back the irregular expenditure from the programme immidiately when it has been detected, by deducting it from the next interim payment application, therby releasing EU funding from commitment to other project.

montants retirés

A commuter is a person who travels periodically between place of residence and place of work, or study, and in doing so crosses the boundary of their residential community. It refers to anyone who regularly or repeatedly travels between locations, even when not work-related.

navetteur frontalier
index number

An index number is the number put on documents to allow for future easy reference; e.g., index numbers are often used by first level controllers to refer to documents checked.

numéro d'index
account number

An account number is a code with numbers (and/or letters, or other identifying elements) assigned to a bank account, to identify the account holder.

numéro de compte bancaire

Un numéro de compte est un code avec des chiffres (et/ou des lettres, ou d'autres éléments d'identification) attribués à un compte bancaire, pour identifier le titulaire du compte.

NUTS: common classification of territorial units for statistics

Abbreviated as NUTS, The Nomenclature of Territorial Units for Statistics has been created by Eurostat in order to provide a standard classification of the EU territory. It is a geographical nomenclature subdividing the territory of the European Union into regions at three different levels. (HIT)

NUTS: nomenclature commune des unités territoriales statistiques
project overall objective

The project overall objective provides the general context for what the project is trying to achieve, and aligns with the programme priority specific objective. It relates to the strategic aspects of the project. (HIT)

objectif (global) du projet
project specific objective

The project specific objective is a concrete statement describing what the project is trying to achieve. It refers to the project main outputs. It can be evaluated at the conclusion of a project, to see whether it was achieved or not.

objectif spécifique du projet
thematic objectives

Thematic objectives are investment priorities funded by the ESIFs. In the 2014-2020 programming period, the European Structural and Investment Funds, in particular the European Regional Development Fund (ERDF), the European Social Fund (ESF) and the Cohesion Fund, will support 11 investment priorities, also known as thematic objectives: 1. Strengthening research, technological development and innovation 2. Enhancing access to, and use and quality of information and communication technologies (ICT) 3. Enhancing the competitiveness of small and medium-sized enterprises (SMEs) 4. Supporting the shift towards a low-carbon economy in all sectors 5. Promoting climate change adaptation, risk prevention and management 6. Preserving and protecting the environment and promoting resource efficiency 7. Promoting sustainable transport and removing bottlenecks in key network infrastructures 8. Promoting sustainable and quality employment and supporting labour mobility 9. Promoting social inclusion, combating poverty and any discrimination 10. Investing in education, training and vocational training for skills and lifelong learning 11. Enhancing institutional capacity of public authorities and stakeholders and efficient public administration At the same time, the first four of these thematic objectives constitute key priorities for the ERDF, and a significant part of the investment will focus on these areas (between 50% and 80%, depending on the region’s level of development). The goal of these objectives is to focus regional policy funding on areas that deliver the highest benefits to citizens, creating synergies between the funded projects and avoiding an excessive fragmentation of funding.

objectifs thématiques

Observations involve watching people while they execute project-related activities such as an event or an internal process. Observations can thus be conducted in the office of the project partner or at any other site of project activities.

European Territorial Observatory Network (ESPON)

ESPON is an applied research programme aimed at supporting the formulation of territorial development policies in Europe. To this end, the programme produces wide-ranging and systematic data on territorial trends related to various economic, social and environmental aspects, with a view to identifying the potential of regions, cities and larger territories and the economic challenges they face. ESPON activities cover all EU Member States, plus Iceland, Liechtenstein, Norway and Switzerland, and involve more than 130 bodies across the continent. They conduct different kinds of studies (thematic, policy impact, cross-theme, scientific networking, capacity-building) and produce territorial data in the form of statistics, analyses and maps. One of the major challenges of ESPON therefore involves making this material accessible and understandable to local policy-makers. At EU level, the results of ESPON research efforts provide a source of comparable information that can be used to improve the Union's competitiveness and its sustainable development. In the 2014-20 programming period, ESPON will function as a European Grouping for Territorial Cooperation (EGTC). Its main focus is on thematic objective 11: Enhancing institutional capacity of public authorities and stakeholders and efficient public administration.

Observatoire en Réseau de l'Aménagement du Territoire Européen (ORATE)
simplified cost options (SCO)

Simplified Cost Options (SCO), contrary to real costs, modify the concept of expenditure paid by project partners. They involve approximations of costs, and are calculated according to a pre-defined method (e.g., established by the programme on the basis of a fair, equitable and verifiable calculation, or defined by the Fund specific regulations) based on outputs, results, or some other costs. The application of simplified cost options is a departure from the approach of tracing every euro of co-financed expenditure to individual supporting documents. (See also Flat rate, Lump sum, Standard scale of unit costs).

options de coûts simplifiés
non-governmental organisation (NGO)

A non-governmental organisation (NGO) is an organization that is neither a part of a government nor a conventional for-profit business. Usually set up by ordinary citizens, NGOs may be funded by governments, foundations, businesses, or private persons.

organisation non gouvernementale (ONG)
body governed by public law

A body governed by public law is any legal body governed by public or private law: – established for the specific purpose of meeting needs in the general interest, not having an industrial or commercial character , and – having legal personality, and – either financed, for the most part, by the State, regional or local authorities, or other bodies governed by public law, or subject to management supervision by those bodies, or having an administrative, managerial or supervisory board, more than half of whose members are appointed by the State, regional or local authorities or by other bodies governed by public law.

organisme de droit public
intermediate body

Intermediate body is any public or private body which acts under the responsibility of a managing or certifying authority, or which carries out duties on behalf of such an authority, in relation to beneficiaries implementing operations.

organisme intermédiaire
result orientation

With the new design of the European Cohesion Policy 2014-2020 and the targets set out in Europe 2020, Interreg programmes have significantly been reshaped to achieve greater impact and an even more effective use of the investments. In order to achieve this impact programmes are required to finance projects that generate tangible and lasting results; in other words, projects that have a demonstrable impact on the performance of cities, regions and territories. In order to maximise the impact, Interreg Programme results should ensure effectiveness, lead to a change of the initial situation and be achieved in a measurable and relevant way. Results and related changes are then measured through results indicators linked to each programmes specific objective to allow the change achieved in the whole programme during the Programming period to be measured. Projects need to be able to address specific challenges not only during projects duration but also throughout ambitious handover strategies able to guarantee the continuation, share and replication of activities and associated results.

orientation vers les résultats
payment of the final balance

Payment of the final balance is the final payment made by the Commission to the Programmes. To receive a final payment from the Commission, the Member States must provide a final statement of expenditure and a final implementation report for each operational programme.

paiement du solde final
assimilated project partner

An assimilated project partner is a project partner located outside (the Union part of) the programme area which is competent in its scope of action for certain parts of the eligible area (e.g., ministries). Given the partner's competence in (the Union part of) the programme area, assimilated partners are treated as partners located inside the area.

partenaire assimilé

Un partenaire de projet assimilé est un partenaire de projet situé en dehors (de la partie de l'Union Européenne) de la zone du programme qui est compétent dans son champ d'action pour certaines parties de la zone éligible (par exemple, les ministères). Compte tenu de la compétence du partenaire dans (la partie syndicale de) la zone du programme, les partenaires assimilés sont traités comme des partenaires situés dans cette zone.

associated project partner

An associated project partner is a project partner participating in the project without financially contributing to it.

partenaire associé du projet

Un partenaire de projet associé est un partenaire de projet qui prend part au projet sans y contribuer financièrement.

project partner

A project partner is a partner organisation involved in the project implementation.

partenaire de projet

A partnership is an arrangement where parties, known as partners, agree to cooperate to advance their mutual interests. The partners in a partnership may be individuals, businesses, interest-based organizations, governments or combinations. They may work in a partnershiop to increase the likelihood of each achieving their mission, and to amplify their reach.

public private partnership

Public private partnerships' (PPPs) are forms of cooperation between public bodies and the private sector. Their aim is to improve the delivery of investments in infrastructure projects or other types of operations, delivering public services through risk sharing, pooling of private sector expertise or additional sources of capital.

partenariat public-privé
union part of the programme area

The Union part of the programme area is the part of the geographical area covered by the programme that are EU territories. In some programmes, the programme area may also cover territories outside EU (e.g., Norway, Switzerland, etc.), thus be outside the Union part of the programme area.

partie européenne de la zone couverte le programme

A stakeholder is anyone, internal or external to an organisation, who has an interest in a project or will be affected by its outputs and results.

partie prenante
candidate country

A candidate country is a country negotiating to join the EU, prospective or aspiring or would-be members, EU contenders, possible/likely/potential future member countries.

pays candidat à l'adhésion
eligibility period

The eligibility period is the timeframe during which project expenditure must be incurred and paid (unless simplified cost options are used) in order to qualify for reimbursement from the programme funds.

période d'éligibilité
reporting period

A reporting period is a designated period of time during the project lifetime; activities carried out and expenditure incurred and paid (unless simplified cost options apply) during a reporting period are presented in a Progress Report, and are subject to programme co-financing.

période de déclaration
Small and Medium Sized Enterprise (SME)

Small and medium-sized enterprises (SMEs) are defined in the EU recommendation 2003/361. The category of micro, small and medium-sized enterprises (SMEs) is made up of enterprises with fewer than 250 employees and an annual turnover of no more than EUR 50 million, and/or an annual balance sheet totalling no more than EUR 43 million. Within the SME category, a small enterprise is defined as an enterprise with less than 50 employees and an annual turnover and/or annual balance sheet totalling no more than EUR 10 million. Within the SME category, a microenterprise is defined as an enterprise with fewer than 10 employees and an annual turnover and/or annual balance sheet total of no more than EUR 2 million.

Petites et Moyennes Entreprises (PME)
project implementation phase

The project implementation phase starts after project approval, and is the period when project partners perform the activities which were presented in the application form and approved by the programme.

phase de mise en oeuvre du projet
project preparation phase

The project preparation phase is the period when project partners develop the project proposal and prepare the application form.

phase de préparation du projet
accounting document of equivalent probative value

An accounting document of equivalent probative value is any document submitted by an implementing body to prove that the book entry gives a true and fair view of the transactions actually made, in accordance with standard accounting practice.

pièce comptable de valeur probante équivalente

Un document comptable de valeur probante équivalente désigne tout document présenté par un organisme d'exécution pour prouver que l'écriture comptable donne une image fidèle des transactions réelles effectuées dans les normes de pratiques comptables.

audit trail

An adequate audit trail ensures that the accounting records maintained and the supporting documents held at the level of the certifying authority, managing authority, intermediate bodies and beneficiaries are adequate for tracing expenditures.

piste d’audit
budget ceiling

The budget ceiling is the upper limit of available budget, in terms of total budget per project, per partner, budget per workpackage or budget per reporting period.

plafond budgétaire
de minimis ceiling

De Minimis Ceiling is the maximum amount of public funding given to a single beneficiary (up to €200,000 over a 3-year fiscal period) that has a negligible impact on trade and competition, and does not require notification.

plafond de minimis
evaluation plan

The evaluation plan is the strategic document which will accompany a programme throughout its life and support its result orientation. In the new programming period it is compulsory for the Managing Authority to draft an evaluation plan for their Cooperational Programme. The purpose of an evaluation plan is to improve the quality of evaluations carried out during the programming period, and to provide a framework for planning impact evaluation. In addition, it ensures that evaluations provide inputs for annual implementation and progress reports.

plan d'évaluation
commemorative plaque

A commemorative plaque is a plaque displayed in visible places on or at structures built with EU funding or co-funding. As part of the opening ceremony of permanent structures, contractors and partners should place a permanent plaque in the most visible part of the building, such as the main entrance or in front of the building. When appropriate, the plaque could contain the following sentence: “This [name of the structure] was funded by the European Union”, with the EU flag placed underneath it. Commemorative plaques must be placed in the entrance of Infrastructures such as houses, clinics, factories, institutions, training centres, roads, bridges, etc. built under the Project. For editable EU template for plaques:

plaque commémorative permanente
Cohesion policy

Cohesion Policy is the European Union's strategy to promote and support the ‘overall harmonious development’ of its Member States and regions. Enshrined in the Treaty on the Functioning of the European Union (Art. 174), the EU's cohesion policy aims to strengthen economic and social cohesion by reducing disparities in the level of development between regions. The policy focuses on key areas which will help the EU face up to the challenges of the 21st century and remain globally competitive. Approximately 32.5 % of the EU budget 2014-2020 (equivalent to ca. EUR 351.8 billion over seven years at 2014 prices) is allocated to financial instruments which support cohesion policy. These are managed and delivered in partnership between the European Commission, the Member States and stakeholders at the local and regional level.

Politique de cohésion

An applicant is an organisation which is applying for funding.

porteur de projet

Un demandeur est une organisation qui fait une demande de financement.

pre-financing payments

Pre-financing payments are made between 2014 and 2016 once the Commission has approved an operational programme. Initial pre-financing is made in yearly instalments of 1 % of the funding amount for the operational programme over the entire programming period. From 2016 to 2023, an annual pre-financing of between 2 % and 3 % of the entire funding amount is paid.

proof of payment

Proof of Payment referes to a document that shows the actual defrayal of expenditure; e.g., bank account statement, bank transfer confirmation, cash receipt, etc. (HIT)

preuve de paiement
polluter pays principle

"Polluter pays principle" (PPP) is one of the principles of the EU's environmental policy. The "polluter pays principle", which is mentioned in Article 191 § 3 of the TFEU (ex Article174, § 2, of the EC Treaty), means that the cost incurred in combating pollution and nuisances in the first instance falls to the polluter; i.e., the polluting industry. Given, however, that the polluting industry can pass the cost of the prevention or elimination of pollution on to the consumer, the principle amounts to saying that polluting production should bear the expenditure corresponding to the measures necessary to combat pollution (investment in apparatus and equipment for combating pollution, implementation of new processes, operating expenditure for anti-pollution plant, etc.), and the charges, the purpose of which is to encourage the polluter himself to take, as cheaply as possible, the necessary measures to reduce the pollution caused by him (incentive function) or to make him bear his share of the costs of collective purification measures (redistribution function). The European guidelines on State Aid for environmental protection are designed to ensure that aid granted for environmental purposes complies with the "polluter pays" principle.

principe du pollueur-payeur
horizontal principles

Horizontal principles, in the context of EU funded work, are core principles of importance that cut across and are relevant to all areas of the work of EU funded projects.

principe horizontal
programme priority (axis)

A programme priority (axis) is an area of thematic intervention in the programme.

priorité du programme (axe thématique)
written procedure

Written procedure is a method used by programme management bodies to make a decision. They arrive at the decision by discussing in writing and sharing documents physically at meetings.

procédure écrite

Minutes are permanent, formal, detailed written records of discussions held and decisions taken at an official meeting.

procès-verbal, compte-rendu

Programming refers to the administrative mechanism used to pursue the objectives of the European Structural and Investment Funds. Multi-annual programmes – known as operational programmes – ensure consistency and continuity over a seven-year period. Programmes relate to specific geographical areas at international, national or sub-national level, depending on the governance arrangements in place. Programme aims include identifying strategic priorities and indicative actions, outlining financial allocations, and summarising management and control systems.

cooperation programme

The Cooperation Programme (CP) is a document setting out programmes objectives, priority axes, indicators, financing plan, etc. as explained in Art. 8 ETC Regulation 1299/2013 and presented in the Model for cooperation programmes under European Territorial Cooperation goal. In the case of the Investment for Growth and Jobs goal, this document is called Operational Programme.

programme de coopération
operational programme

An Operational Programme is a detailed plan in which Member States set out how money from the European Structural and Investment Funds (ESIF) will be spent during the programming period. They can be drawn up for a specific region or a country-wide thematic goal (e.g., Environment). For the European Territorial Cooperation goal, cross-border or interregional operational programmes are drawn up. Member States submit their operational programmes on the basis of their Partnership Agreements. Each Operational Programme specifies which of the 11 thematic objectives that guide cohesion policy in the 2014-20 programming period will be addressed through the funding available under the Operational Programmes.

programme opérationnel

A project is a sequence of tasks needed to achieve fixed objectives with limited resources (budget and staff) and within a defined timeframe.


Proportionality regulates how the European Union exercises its powers. The proportionality principle means that, to achieve its aims, the EU will only take the action it needs to and no more. The principle is enshrined in the Treaty on European Union under Article 5, which states: ‘the content and form of Union action shall not exceed what is necessary to achieve the objectives of the Treaties’.


Publicity refers to information, documents, materials and/or other products prepared by a programme/project for the public, using one or several communication channels/instruments. For example, publishing a report, document or publication on a programme website.

assessment questions

Assessment questions are specific questions used for assessing if the project is suitable for funding under the respective programme.

questions d'évaluation

Les questions d'évaluation sont des questions spécifiques permettant d'évaluer si le projet est éligible à un financement dans le cadre du programme concerné.

annual implementation report

Annual Implementation Reports are documents reporting the progress of programmes, prepared annually by programmes, approved by monitoring committees and submitted to the European Commission.

rapport annuel d'exécution

Les rapports annuels de mise en œuvre sont des documents faisant état de l'état d'avancement de programmes, préparés annuellement par les programmes, qui sont approuvés par les comités de suivi et soumis à la Commission européenne.

value for money

The term Value for Money refers to judgement on whether sufficient impact is being achieved for the money spent.

rapport coût/réalisations
progress report

The Porgress Report is a document written to describe the findings of an assessment that takes place during the project by project partners, that conveys details such as what objectives have been achieved, what resources have been expended, what problems have been encountered, and whether or not the project is expected to be completed on time and within budget.

rapport d'avancement
control report

A control report summarises first level controls, findings and remarks undertaken for a given reporting period. It also summarises results of the control.

rapport de contrôle
final report

The final report is the last report to be submitted to the joint secretariat, either after or with the last progress report. In HIT it does not include any financial reporting.

rapport final
finance report

The Finance Report is part of the Progress Report. It is a periodical report on the financial progress of the project in relation to the activities carried out and accomplished achievements (deliverables, outputs). It includes information on the expenditure borne by the project partners and revenue received by them.

rapport financier

See 'project main output'

project (main) output

The project (main) output is the outcome of the activities funded, telling us what has actually been produced for the money given to the project. It can be captured by a programme output indicator, and directly contributes to the achievement of the project result.

réalisation principale du projet

Re-calculation is the re-performance of a calculation which was executed by the beneficiary in order to calculate eligible expenditure for a specific cost item (e.g., office and administration flat-rate, depreciations, etc).

net revenue

Net revenue is cash in-flows directly paid by users for the goods or services provided by the project, such as charges borne directly by users for the use of infrastructure, sale or rent of land or buildings, or payments for services less any operating costs and replacement costs of short-life equipment incurred during the corresponding period. (HIT)

recette nette

Revenue is the income generated from sale of goods or services, associated with the project activities, before any costs or expenses are deducted.

Recommendation (EU law)

A "recommendation" is not binding. A recommendation allows the institutions to make their views known and to suggest a line of action without imposing any legal obligation on those to whom it is addressed. For example when the Commission issued a recommendation that EU countries' law authorities improve their use of videoconferencing to help judicial services work better across borders, this did not have any legal consequences.

Recommandation (droit de l'UE)
recovery, recovered amounts

Recovery refers to the process of regaining funds unduly paid by the EC. The amounts regained via this process are recovered amounts.

recouvrement, montants recouvrés
sparsely-populated regions

The term sparsely-populated regions refers to European areas of low population density. In the framework of the Green Paper on Territorial Cohesion, to judge whether a region is sparsely populated is based on a certain threshold (12.5 inh. /km2) of population density at the NUTS III level. The main objective of this delimitation is to provide a list of Sparsely-Populated Regions to European policymakers to assist them in the allocation of available support funds.

région à faible densité de population
border region

A border region is a territorial entity made of several local or regional authorities that are co-located yet belong to different nation states.

région frontalière
outermost regions

The term "outermost regions" refers to nine regions in the European Union: the five French overseas departments (Guadeloupe, French Guyana, Martinique, Réunion, Mayotte); the French overseas communities of Saint-Martin; the Spanish Autonomous Community of the Canary Islands; and the Portuguese autonomous regions of the Azores and Madeira. The outermost regions have to cope with a number of specific constraints such as remoteness, insularity, small size, difficult topography and climate, and economic dependence on only a few products. The combination of these factors over time severely hinders the regions' socio-economic development. The recognition of their special status in Article 349 of the Treaty on the Functioning of the European Union is based on the principles of equality and proportionality, which allow regions to be treated differently in order to take their specific circumstances into account.

régions ultra-périphériques
rules of procedure

Rules of Procedure are the regulations of a legislative body in conducting its business.

Regulation (EU law)

Regulations are the strongest form of EU legislation. They are of general application, binding in their entirety, and directly enforceable in all Member States. Legislation relating to EU cohesion policy usually takes the form of regulations.

Règlement (droit de l'UE)
bank statement

A bank statement is a report released (on a fixed date every month) by banks that lists deposits, withdrawals, checks paid, interest earned, and service charges or penalties incurred on an account. It shows the cumulative effect of these transactions the account's balance, up to the date the report was prepared.

relevé de compte bancaire
legal representative

A legal representative is a person authorised to sign binding documents (e.g., application form, subsidy contract) on behalf of an organisation.

représentant légal

see "project result"

programme result

The programme result is the change sought (in the reference situation) in view of the specific objective to be achieved.

résultat du programme
project result

The project result is the immediate advantage of carrying out the project, telling us about the benefit of using the project main outputs. It should indicate the change the project is aiming for. (HIT)

résultat du projet

Risk is a potential source of error, usually understood in first level control as potential error source in the finance report of the project partner.

project partner role

The project partner role defines the nuture of the project partner's function in the project, and depends on partners' responsibilities or location.

rôle du partenaire du projet
Joint secretariat

A Joint Secretariat is the body responsible for the day-to-day implementation of the programme. It is usually specialised in all communication ‘down’ to the project level and in processing the reporting information received from the projects.

Secrétariat conjoint
source of verification

The source of verification is the evidence that establishes or confirms the accuracy or truth of information provided.

source de vérification

Subcontracting is a process whereby an agreement is entered into to provide goods or services relating to tasks required for the project which cannot be carried out by the beneficiary itself, concluded between a beneficiary and one or more subcontractors for the specific needs of a project. Subcontracting comes from the principle that the beneficiaries must have the operational capacity to implement the project, and is limited to those parts of the work which cannot be carried out by the beneficiary itself. It must not concern "core" parts of the project work, and only a limited part of the project can be concluded by a subcontractor where this is necessary for the project implementation. Project management must always be considered to be a core element of the project and must not be the subject of a subcontract.

communication strategy

A Communication Strategy is a document on a project or programme level setting out communication objectives, key messages, target groups, activities, budget, timetable, and people responsible for implementation and evaluation measures.

stratégie de communication
macro-regional strategy

Macro-regional strategy is an integrated framework endorsed by the European Council to address common challenges faced by a defined geographical area. Single macro-regional strategy is developed for Member States and other countries located in the same geographical area benefiting from strengthened cooperation and coordination contributing to achievement of economic, social and territorial cohesion. Implementation of a macro-regioal strategy may be supported by any fund or programme operated at EU, national, regional or even local level.

stratégie macro-régionale
sea basin strategy

Sea Basin Strategy is a structured framework of cooperation in relation to a given geographical area, developed by Union institutions, Member States, their regions and where appropriate other countries sharing a sea basin. Sea Basin Strategy takes into account the geographic, climatic, economic and political specificities of the sea basin.

stratégie par bassins maritimes
subsidy, grant

A subsidy or a grant is a form of financial support extended to an economic sector or institution or individual generally with the aim of promoting economic and social policy.

subvention, subside

Monitoring is an administrative procedure used to assure that the inputs (budget and activities) and outputs are in line with the original plan (programme strategy or application) and that the expenditure incurred complies with the rules of eligibility.

flat rate

Flat Rate is one of the simplified cost options, and these rates are calculated by applying a percentage fixed ex-ante to one or several other categories of eligible costs. Flat rates involve approximations of costs and are defined based on fair, equitable and verifiable calculation methods, or they are established by the Fund specific regulations. (HIT)

taux forfaitaire
Value-Added Tax (VAT)

Value-Added Tax (VAT) is consumption tax that is placed on a product whenever value is added at a stage of production and at final sale. Only VAT which is non-recoverable under national VAT legislation may be an eligible expenditure.

taxe sur la valeur ajoutée (TVA)
theory of change

The Theory of Change is a programme theory approach concerned with going beyond input output descriptions and seeking to understand the theories of actors with regard to programme interventions and why they should work. As a planning tool Theory of Change helps to come up with the logic of the programme (to reconstruct the chain that links objectives of the programme, the interventions funded, the outputs achieved and the contribution of the interventions to these results): • Begin with a situation analysis (current situation) • Needs analsyis (intended situation) • Develop a theory how to get from the current situation to the intended situation • Clarify which aspect of the problem the intervention will address: define activities, outcomes, result and impact

théorie du changement

Transferability refers to the degree to which the project main outputs can be generalized or transferred to other contexts or settings. The project partners can enhance transferability by doing a thorough job of describing the outputs and the assumptions that were central to its development. The organisation wishing to transfer the outputs to a different context is then responsible for making the judgment of how sensible the transfer is.


Transparency implies that information is available in the public domain, and is accessible both in terms of its location and presentation – in a format and language that can be widely understood.

cash flow

In accounting, cash flow is the difference in the amount of cash available at the beginning of a period (opening balance) and the amount at the end of that period (closing balance). It is called positive if the closing balance is higher than the opening balance, otherwise it is called negative.

irrecoverable VAT (Value Added Tax)

A tax is irrecoverable if you have to remit the full amount you've collected regardless of what you may have paid (in the same tax).

TVA (Taxe sur la Valeur Ajoutée) non-récupérable
recoverable VAT (Value Added Tax)

Recoverable VAT refers to VAT you can deduct from the VAT you have already collected.

TVA (Taxe sur la Valeur Ajoutée) récupérable
project partner type

Project partner type refers to the classification of project partners according to their main purpose, not taking into account their legal status (which could be either public or private).

type de partenaire du projet

Added-value is an additional benefit to the value created by actions of individuals and structures on one side of a border. It results from cooperation across borders, and it reflects the broader relevance and significance of an action with a view to presenting models and mechanisms which can be applied across borders.

valeur ajoutée

La valeur ajoutée est un atout complémentaire à la valeur créée par les actions des individus et des structures d'un côté de la frontière. Elle résulte d'une coopération transfrontalière et reflète la pertinence et l'importance plus larges d'une action en vue de présenter des modèles et des dispositifs qui sont utilisables à l'échelle transfrontalière.


A taregt is a quantified objective expressed as a value to be reached by an indicator, usually within a given timeframe.

valeur cible
equivalent probative value

Equivalent probative value is a term that, when applied to documents, means that the document offers authentic and reliable evidence, although it may be a replacement for another document that usually is accepted as evidence. The replacement document is considered to offer the same proof/supporting evidence as the original would have done. Accounting documents of equivalent probative value must be provided by project partners in the case of expenditure for which there is no invoice available. For standard scales of unit costs, lump sums, flat rates, and for contributions in-kind, no proof of expenditure must be provided.

valeur probante équivalente
budget breakdown

Budget breakdown is a process of dividing the cost of something into the different parts that make up the total amount, according to who is doing the work and to which budget lines the costs belong.

ventilation du budget

Check means the verification of a specific aspect of a revenue or expenditure operation.


Verification means measures undertaken by FLC and the relevant programme bodies to ensure that co-financed products and services have been delivered and that expenditure declared has been paid, complies with applicable law, the Operational Programme and the conditions for support of the project.

administrative and eligibility checklist

An administrative and eligibility checklist is the checklist used in the first step of the project selection process after the call for proposals closes. The purpose is to verify the basic programme and call for proposals requirements. Failure to comply with some of these criteria can lead to (1) outright rejection of the application, or (2) a request for further information or clarification.

vérification administrative et d'éligibilité

Une liste de contrôle administrative et d'éligibilité est la liste de contrôle utilisée lors de la première étape du processus de sélection des projets après clôture de l'appel à candidatures. L'objectif est de vérifier les exigences du programme de base et de l'appel à propositions. Le non-respect de certains de ces critères peut entraîner (1) le rejet pur et simple de la demande ou (2) une demande d'informations complémentaires ou de clarifications.

eligible area

An eligible area is the teritory defined in the Operational Programme where project activities co-financed by an Interreg programme should be implemented.

zone éligible
programme area

The Programme Area is a geographical area covered by a specific programme or, in the case of a programme covering more than one category of region, the geographical area corresponding to each separate category of region.

zone géographique couverte par le programme