Glossary

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.

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.

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.

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.

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.

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: https://ec.europa.eu/europeaid/node/44415

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.

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.

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.

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.

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.

Controller is an abbreviated term for first level controller.

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.

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.