Glossary | Interreg Caraïbes


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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

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

mise en oeuvre
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
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

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.

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
ineligible expenditure

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

dépenses non éligibles
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
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
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)
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
interregional cooperation

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

coopération interrégionale

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.


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)

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

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.