Glossary
sampling 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) |
echantillonnage |
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 |
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 |
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 |
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) |
source of verification The source of verification is the evidence that establishes or confirms the accuracy or truth of information provided. |
source de vérification |
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 |
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 |
stakeholder 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 |
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 |
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 |
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) |
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) |
subcontracting 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. |
sous-traitance |
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 |
subsidy contract A subsidiary contract is a grant agreement between the contracting authority (managing authority) and the lead partner. |
contrat de subvention |
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 |
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) |
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 |