The Library of European Funding Routes

Where the money comes from

1. European Commission — DG EmploymentAllocates ESF+ to Ireland under Reg. (EU) 2021/1057 and reimburses SICAP at a unit cost per FTE worker set in the EIST programme (Art. 94 CPR)
2. DFHERIS — ESF+ Managing AuthorityDept. of Further & Higher Education, Research, Innovation and Science: Managing Authority and Accounting Function for the EIST programme — verifies the claim and submits it to the Commission
3. Dept. of Rural & Community Development & the Gaeltacht (DRCDG)Lead funder and policy owner; the designated ESF+ Intermediate Body for SICAP; channels funding to LCDCs through the Local Authorities. Pobal acts as its agent.
4. PobalAgent of the Department: runs IRIS, monitors data, supports LCDCs and Implementers, does technical checks on plans and reviews. Not a party to your contract.
5. Local Community Development Committees (LCDCs)33 LCDCs are the Contracting Authorities and ESF+ beneficiary bodies: they approve annual plans, monitor Programme Implementers and manage local budgets. The Local Authority is party to the contract, holds the SICAP bank account and pays the Implementer on the LCDC’s approval.
6. You are hereProgramme Implementers — NGOs & Community OrgsContracted across 53 lots to deliver frontline supports to individuals and groups
7. People and groups supported (ESF+ participants)Twelve target groups, including people in disadvantaged communities, the long-term unemployed, refugees and international protection applicants, disabled people, heads of one-parent families, Travellers, Roma and island residents
8. Audit ChainImplementer keeps staff files → LCDC (with the Local Authority) verifies the yearly staff datasheet → Local Government Audit Service checks a sample of lots for the Department, the Intermediate Body → DFHERIS Managing Authority and Accounting Function verify and claim from the Commission → ESF+ Audit Authority (Department of Education and Youth, Internal & EU Audit Unit) audits a sample. Alongside, not above: the C&AG, the European Court of Auditors and OLAF. ESF+ checks look at the FTE datasheet, contracts and work patterns; the national SICAP audit still checks invoices and receipts.

The 2 processes it funds

Where the money comes from

1. European Commission — DG AGRI / EAFRDApproves Ireland's CAP Strategic Plan 2023–2027 under Reg. (EU) 2021/2115 and clears the paying agency's annual accounts
2. Dept. of Agriculture, Food and the Marine (DAFM)Managing Authority and Ireland's accredited Paying Agency for the full CAP Strategic Plan
3. Dept. of Rural & Community Development & the Gaeltacht (DRCDG)Contracting Authority with delegated Paying Agency functions for the LEADER measure; runs on-the-spot and ex-post checks
4. Pobal (on behalf of DRCDG)Administrative Checking Body for the Department: checks monthly administration returns, projects of LDC-led LAGs and all in-house projects. In LCDC-led LAGs the Lead Financial Partner — usually the Local Authority — checks the other project claims.
5. Local Action Groups (LAGs) — 28 sub-regional areasSelect projects, manage contracts, monitor delivery within their rural sub-region. The number of LAGs follows the approved local development strategies in those 28 areas.
6. You are hereProject promoters (beneficiaries)Community groups, social enterprises, rural businesses and farm families diversifying beyond primary agriculture — primary agriculture itself is not eligible. The promoter signs the contract, delivers the project and claims the money back.
7. Rural communitiesThe people and places the projects are for: villages and towns, community organisations, and the users of what the money builds
8. Audit ChainAdministrative Checks (Pobal, or the LAG's Lead Financial Partner) → DRCDG with its delegated paying-agency functions → DAFM, the accredited Paying Agency, which draws up the annual EAFRD accounts and a management declaration → an independent Certification Body, a professional accountancy firm appointed by DAFM → the European Commission clears the accounts (Reg. (EU) 2021/2116). Alongside, not above: the Comptroller and Auditor General may visit to examine implementation, the European Court of Auditors audits the EU budget, and OLAF investigates suspected fraud. Records are kept until at least 31 December 2036.

What happens inside your organisation

Where the money comes from

1. European Commission — DG Agriculture and Rural DevelopmentSets the EIP-AGRI framework in Regulation (EU) 2021/2115 — cooperation under Art. 77, the European Innovation Partnership under Art. 127; approves and co-finances Ireland’s CAP Strategic Plan through the EAFRD; clears the paying agency’s annual accounts.
2. Department of Agriculture, Food and the MarineManaging Authority of the CAP Strategic Plan and Ireland’s accredited Paying Agency for CAP funds. Publishes the themed EIP calls, runs the evaluation committees, signs the grant agreements, pays the farmers and the group’s administrative costs, and runs the checks.
3. Irish CAP NetworkSupports applicants and funded groups: a webinar before Phase 1, briefings before Phase 2 and at implementation, and help sharing results. Support, not decisions.
4. You are hereOperational Group — lead partner and partnersAt least two bodies based in Ireland — farmers, advisers, researchers, NGOs, businesses — with one lead partner. The lead partner applies, signs and reports; the group sets its own transparent decision rules and avoids conflicts of interest.
5. Farmers and the people who can use the resultFarmers in the group trial the idea and are paid for taking part where the plan provides for it; results are published for everyone else. In CAP rules the “beneficiary” is the body that receives the grant — here the group’s lead partner.
6. Controls and auditProject level: the Department’s administrative checks and inspections under the CAP Strategic Plan control regime, with reporting in the format it sets. Fund level: the Department, as Paying Agency, prepares the annual EAGF/EAFRD accounts and a management declaration under Reg. (EU) 2021/2116; an independent certifying body — a professional accountancy firm — certifies them; the European Commission clears the accounts. Alongside: the Comptroller and Auditor General audits the Department’s Vote, and the European Court of Auditors audits the EU budget.

What happens inside your organisation

Where the money comes from

1. European Commission — DG EmploymentAllocates €508m ESF+ to Ireland under Reg. (EU) 2021/1057, approves the EIST programme, and accepts the annual accounts the Managing Authority submits
2. DFHERIS — ESF+ Managing Authority and Accounting FunctionDept. of Further & Higher Education, Research, Innovation and Science. Manages the EIST programme, runs management verifications with the Intermediate Bodies (CPR Art. 74), draws up the accounts (Art. 76) and submits payment applications to the Commission.
3. Intermediate Bodies — the department or agency responsible for each actionNamed in writing under CPR Art. 71(3): SOLAS for ETB Training, the Dept. of Social Protection for JobsPlus and Back to Work Enterprise Allowance, the Dept. of Rural & Community Development & the Gaeltacht for SICAP (with Pobal as its agent), the HEA for higher-education actions. Not every action has one — some national bodies report straight to the Managing Authority.
4. ETBs (16) · higher education institutions · Skillnet Business NetworksOrganise and deliver training and education at local and regional level under the five priorities
5. You are hereBeneficiaries — the organisations that deliver and claimETBs and FET providers, the LCDCs that contract SICAP delivery, Youthreach centres, youth justice projects, higher education institutions, Skillnet networks, and the charities in the food and basic-material support network. In ESF+ language your organisation is the beneficiary: it signs the agreement, keeps participant records and declares the expenditure.
6. ParticipantsThe people the actions are for: jobseekers and the long-term unemployed, but also learners from disadvantaged backgrounds, low-skilled workers, young people, migrants, families and people in food poverty
7. Audit ChainYour records → the Intermediate Body checks the claim (Art. 74; for SICAP via LCDC and LGAS) → DFHERIS as Managing Authority and Accounting Function draws up the accounts (Art. 76) and claims from the Commission → the ESF+ Audit Authority — the Internal & EU Audit Unit of the Department of Education and Youth — audits the system and a sample independently (Art. 77) → the European Commission accepts the accounts. Alongside, not above: the Comptroller and Auditor General audits Irish public money, the European Court of Auditors audits the EU budget, and OLAF investigates suspected fraud.

What happens inside your organisation

Where the money comes from

1. European Commission — DG REGIOApproves both regional programmes under Reg. (EU) 2021/1058 and the Common Provisions Regulation — most recently as amended in December 2025 (Northern & Western) and March 2026 (Southern, Eastern & Midland). EU contribution across the two: €395.7m of the €880.8m total; the remaining €485m is Government of Ireland money.
2. Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation (formerly DPER)Overall responsibility for EU Cohesion Policy in Ireland. It receives the Commission’s payments and holds the ERDF accounting function — and it hosts the ERDF Audit Authority (its Internal & EU Audit Unit), which under Art. 71(2) is functionally independent of everyone it audits, including the rest of its own Department.
3. Managing Authorities — Northern & Western Regional Assembly · Southern Regional AssemblyTwo programmes. Northern & Western: €217.1m, a transition region — the EU pays 60% of the programme, the Irish Exchequer the rest. Southern, Eastern & Midland: €663.7m, two more developed regions — the EU pays 40%. That split is between two public purses; what you contribute yourself is set by each scheme’s grant rate. The Eastern & Midland Regional Assembly (Dublin and the Midlands) is not a Managing Authority: its region sits inside the Southern Assembly’s programme. Each programme has a Monitoring Committee (CPR Arts. 38–40) that approves the selection criteria the Intermediate Bodies apply.
4. Intermediate Bodies — Enterprise Ireland · Research Ireland · HEA · ATU (N&W only)Delegated responsibility for Priority 1, research and innovation. They publish the calls, assess applications, verify claims and hold the relationship — through six shared Priority 1 schemes: Technology Gateways, KT Boost, Innovators’ Initiative, ARC Hubs, TU RISE and Smart Regions; NWRA adds Green Enterprise (IB: ATU); STEP is a separate priority. Enterprise Ireland runs the enterprise-facing ones, Research Ireland the ARC Hubs, the HEA TU RISE. Calls are mostly national; the programme depends on where you are.
5. You are hereBeneficiaries — universities, technological universities, research bodies, councils and enterprisesSign the grant agreement, procure the work under national and EU procurement law, spend first and claim after — and keep the records for five years from 31 December of the year of the last payment. Where the money bought infrastructure or productive investment, the durability obligation runs for five years past the final payment.
6. Final BeneficiariesResearchers and founders using the capacity that gets built, SMEs taking up the technology, and the towns and regions where the investment physically lands. Not a term in the regulation: in CPR language the beneficiary is the body above, which signs and claims; the people here receive what it delivers.
7. Audit ChainInside the programme: the Intermediate Body and Managing Authority run Art. 74 management verifications — risk-based, on paper and on the spot, finished before the annual accounts go to the Commission → the ERDF Audit Authority audits systems, operations and accounts directly at every level (Art. 77) → the Commission can audit any level itself for three years after the accounts (Art. 70). Alongside, not above: the European Court of Auditors samples Irish operations for the EU budget; OLAF, not the EPPO, investigates fraud; the C&AG audits the Department and the state-body Intermediate Bodies, and the Local Government Audit Service audits the two Regional Assemblies. Art. 82: documents kept five years from 31 December of the year of the last payment.

What happens inside your organisation

Where the money comes from

1. European Commission — DG REGIOApproves each Interreg programme separately under Reg. (EU) 2021/1059 and accepts its accounts. Article 9 splits the money by strand: cross-border, transnational, interregional and outermost.
2. A different Managing Authority for every programmePEACE PLUS: the Special EU Programmes Body. North West Europe: the Hauts-de-France region in Lille. Northern Periphery and Arctic: the Västerbotten County Administrative Board in Sweden. Atlantic Area: the North Regional Coordination and Development Commission in Portugal. You apply abroad, but a Regional Assembly is your Irish contact point.
3. Joint Secretariat of your programmeRuns the call, advises applicants, assesses the applications and services the monitoring committee that decides. Every programme has one, and it is your day-to-day contact.
4. First-level control — who verifies your spendingThis differs by programme and is the thing Irish partners most often get wrong. For the transnational and interregional programmes a Regional Assembly is Ireland’s controller and invoices you. For PEACE PLUS the Lead Partner buys the Controller off SEUPB’s framework, except in Investment Areas 1.2 and 6.2, where Pobal verifies.
5. You are hereLead Partner and project partnersOne organisation leads the partnership and is answerable to the programme for all of it; each partner is answerable for its own spending. Your costs are only claimable once your controller has verified them.
6. The communities and sectors the project is forThe people on both sides of a border or across several countries who use what the partnership produces. In Interreg language the partners are the beneficiaries; these are who the work is for.
7. Audit ChainBuilt upward from your own records, and the bodies differ by programme. Your invoices and proof of payment → your first-level controller verifies the expenditure (Reg. (EU) 2021/1059 Art. 46) → the Lead Partner consolidates and claims → the programme’s Managing Authority and Joint Secretariat approve, and its accounting function draws up the accounts and claims from the Commission → the programme’s Audit Authority, assisted by a Group of Auditors with one member per participating country, gives the annual audit opinion → the European Commission accepts the accounts. For PEACE PLUS specifically, the Audit Authority sits in the Department of Public Expenditure in Ireland, outside the Special EU Programmes Body, and the Group of Auditors includes the Department of Finance in Northern Ireland. Alongside, not above: the European Court of Auditors and OLAF.

What happens inside your organisation

Where the money comes from

1. European Commission — DG Research and InnovationSets the work programme and the calls under Reg. (EU) 2021/695. €93.5bn across the EU for 2021–2027, awarded on proposal quality in open competition — not shared out by country.
2. The granting authority — the Commission service or executive agency that signs your grantEuropean Research Council Executive Agency, Research Executive Agency, European Innovation Council and SMEs Executive Agency, Health and Digital, Climate Infrastructure and Environment. The one that ran your call is the one that signs, pays, reviews and can audit you.
3. Enterprise Ireland — national support network and proposal fundingLeads Ireland’s Horizon Europe network; ten agencies host National Contact Points. It has no say in whether your proposal succeeds, but it does pay towards writing one: coordinator support of up to €12,500 including VAT for a researcher in an Irish higher-education or publicly funded body, and support for work-package leaders, travel and ERC preparation. Apply ≥10 weeks before the call closes.
4. You are hereYour organisation — a beneficiary on the grant agreementSigns the grant agreement directly with the granting authority, keeps cost records unless lump-sum funded, reports each reporting period, and holds the records for five years after the final payment — three years for grants of not more than €60,000.
5. Everyone the research is forPatients, industry, other researchers and the public who get the results. Horizon requires open access to publications, so the output is meant to travel beyond the consortium.
6. Audit ChainBuilt upward from your own records. Your accounts, timesheets and supporting documents → your periodic report and financial statement, with a Certificate on the Financial Statements where requested EU contribution to costs reaches €430,000, or €725,000 with a systems-and-process audit; none for lump sums → the granting authority or the Commission runs reviews, checks and audits under the Agreement, and you get a draft audit report to comment on before it is finalised → findings can be extended to your other grants. Alongside, not above: the European Court of Auditors audits the EU budget, and OLAF investigates suspected fraud; the EPPO has no power in Ireland. There is no Irish audit authority in this chain — the certificate is a document you buy, not a tier above you.

What happens inside your organisation

Where the money comes from

1. European Commission — DG EACSets priorities and budget under Reg. (EU) 2021/817 (€26.2bn for 2021–2027) and supervises the National Agencies: it reviews the national management and control system, sets the minimum requirements for the Agency’s controls and for the independent audit body, and takes assurance from the yearly management declaration (Arts. 28 and 30(2)).
2. EACEA — European Education and Culture Executive AgencyImplements the centralised actions in direct management — Erasmus Mundus, Jean Monnet, Capacity Building, European Universities, sport partnerships. It has no role in Irish decentralised grants and does not oversee or audit the National Agencies.
3. DFHERIS — Irish National AuthorityDesignates the National Agencies and the independent audit body, monitors and supervises them (Arts. 26 and 29), and is accountable to the Oireachtas through Vote 45.
4. Léargas — National Agency (schools · VET · adult ed · youth · sport)Runs the calls, awards the grants, does the primary checks on your project and signs a yearly management declaration for its share of the programme. Léargas is a company limited by guarantee and a non-commercial state body: its statutory auditors are its own, and for Erasmus+ the independent audit body below.
5. HEA — National Agency (higher education)Funds every Irish college holding an Erasmus Charter — 34 of them — for mobility and cooperation. Unlike Léargas, the HEA is itself audited by the Comptroller and Auditor General as a public body.
6. You are hereYour organisation — schools · ETBs · universities · NGOs · youth organisationsSigns the grant agreement, keeps the documentation Annex 2 requires for each activity type, holds the participant agreements from Annex 6, and files the final report in the Beneficiary Module.
7. ParticipantsStudents, apprentices, further-education learners, school pupils, young people, adult learners and staff. In Erasmus+ language your organisation is the beneficiary; these are the people the mobility is for.
8. Audit ChainBuilt upward from your project. Your records → the National Agency’s primary checks on beneficiaries (Art. 30(3)) → the Agency’s yearly management declaration → the independent audit body designated by DFHERIS, which issues the audit opinion on that declaration and forms the basis of the Commission’s assurance (Art. 29) → DFHERIS as National Authority monitors and supervises → the European Commission, DG EAC. Alongside, not above: the European Court of Auditors and OLAF (Ireland is outside the EPPO), and the Comptroller and Auditor General, which audits Vote 45 and the HEA — but not Léargas, which has its own statutory auditors.

The 2 processes it funds

Where the money comes from

1. European Commission — DG REGIO€234m from the EU in the Financing Agreement of March 2023 — the €235m of EU money Ireland assigns to PEACE PLUS from its €293m ETC allocation under Reg. (EU) 2021/1059, as the financing table has it
2. Irish Govt (DPER) + NI Department of FinanceJoint co-sponsors of SEUPB; provide national co-financing
3. Special EU Programmes Body (SEUPB) — Managing Authority, Joint Secretariat and Accounting FunctionGood Friday Agreement institution. It runs the calls, assesses applications, approves claims, draws up the Programme’s accounts and submits payment applications to the Commission. Decisions on funding are taken by the Steering Committees, not by SEUPB itself.
4. Pobal — Intermediary Body for Investment Areas 1.2 and 6.2For Small Scale Projects (1.2) and Investment Area 6.2, Pobal handles the applications and does the management verifications on behalf of SEUPB. If you are applying under those areas, Pobal is your counterparty — not the Joint Secretariat, and not an external Controller.
5. 11 NI District Councils + 6 Irish Border County CouncilsLead Local Action Plans; design investment plans with local communities
6. You are hereDelivery Partners — NGOs, Charities, Health, Education BodiesCross-community and cross-border projects with a peace/reconciliation dimension
7. Participants and communitiesBorder communities, victims and survivors of the Troubles, cross-community participants and young people. In Interreg language the beneficiary is the partner organisation that claims; these are the people the work is for.
8. Audit ChainBuilt upward from your project, not downward from Brussels. Your records → the Controller verifies each partner’s expenditure (management verifications; for Investment Areas 1.2 and 6.2 this is Pobal) → SEUPB’s Managing Authority and Joint Secretariat approve the claim, and its Accounting Function certifies the accounts and claims from the European Commission → the Audit Authority — a unit of the Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation (DPER) in Ireland, deliberately outside SEUPB — audits a sample and sends the Commission an annual audit opinion, assisted by a Group of Auditors with one representative for Ireland and one for the UK and Northern Ireland (Department of Finance NI), each auditing in its own territory → the European Commission accepts the accounts. Alongside, not above: the Commission’s own audit services, the European Court of Auditors, national bodies, and OLAF, which investigates suspected fraud.

What happens inside your organisation

Where the money comes from

1. European Commission — DG HOMEAMIF is €9.8bn across the EU for 2021–2027: €6.2bn shared out to Member State programmes and €3.6bn held in a thematic facility that can top a country up later. Ireland gained €8.9m at the midterm review and more again from the thematic facility, amended in March 2026.
2. Dept. of Justice, Home Affairs and Migration — Funds Administration UnitThe designated Managing Authority. Runs open calls and direct awards, verifies your claims, pays within 80 days. The function moved here from the children and equality department in 2025; the 2025 call was applied for online.
3. Programme Monitoring CommitteeApproves the selection criteria and oversees the programme under CPR Arts. 38–40 and 75. No money passes through it. A separate intermediate authority inside the Department handles Returns.
4. You are hereBeneficiaries — the organisations that deliver and claimAny non-profit public, private or voluntary body — NGOs, partnerships, colleges — and state bodies — the health service, the International Protection Office, the Irish Refugee Protection Programme, and the repatriation service. In AMIF language your organisation is the beneficiary: it signs, keeps the records and claims.
5. ParticipantsThird-country nationals legally resident in Ireland, international protection applicants, eligible asylum seekers and people granted protection — and the staff and volunteers of the bodies that serve them.
6. Audit ChainBuilt upward from your own records. Your files and quarterly claims → the Funds Administration Unit’s management verifications, desk-based on every claim and on the spot (Ireland’s call rules) → the accounting function draws up the accounts → the Audit Authority, the Internal Audit Unit designated under CPR Art. 71, audits operations and gives the annual audit opinion → the European Commission accepts the assurance package. Alongside, not above: the European Court of Auditors, OLAF, and the Comptroller and Auditor General. Ireland does not take part in the European Public Prosecutor’s Office.

What happens inside your organisation

Where the money comes from

1. European Commission — DG Employment (ESF+) or DG HOME (AMIF)Approves the programme, receives the annual accounts and accepts the assurance package. Which directorate is behind your money depends on which fund pays you.
2. Managing Authority — DFHERIS for ESF+, the Funds Administration Unit of the Department of Justice, Home Affairs and Migration for AMIFRuns the programme, verifies claims and draws up the accounts. Under ESF+ the accounting function is in DFHERIS; under AMIF it sits with the Funds Administration Unit.
3. The body that awards the workUnder ESF+ your contract comes from the beneficiary, not the fund — for SICAP the Local Community Development Committee, which issues the Call-Off Contract; the Department of Rural and Community Development is only the Intermediate Body. Under AMIF there is no intermediate body for the main programme; a separate intermediate authority inside the Department handles Returns.
4. You are hereYour organisation — beneficiary only under AMIFSigns the AMIF agreement, or a contract from the ESF+ beneficiary; keeps participant records and displays the EU emblem. Both pay in instalments, partly up front.
5. ParticipantsThe people the service is for. Under AMIF the project must see and copy a document confirming eligibility before it can register someone; under ESF+ the common indicators are collected under an EU rule, and the disability and ethnicity questions are optional.
6. Audit ChainBuilt upward from your own records, but different in each fund. Your files → management verifications by the Managing Authority or its Intermediate Body (Art. 74) → the accounting function draws up the accounts (Art. 76) → the Audit Authority audits independently (Art. 77): for ESF+ the Internal & EU Audit Unit of the Department of Education and Youth, for AMIF the designated Audit Authority under the Department that runs the fund → the European Commission. Alongside: the Local Government Audit Service (SICAP), the Comptroller and Auditor General, OLAF.

What happens inside your organisation

Where the money comes from

1. Dept. of Rural and Community Development and the GaeltachtPolicy owner for social enterprise and funder of the main national schemes. Sets the rules, the eligibility and the reporting for the scheme you are in.
2. Pobal — administering agentRuns the Community Services Programme and other measures on the Department’s behalf: manages the call, contracts with you, checks what you claim and supports you through it. Pobal administers; it does not set the policy.
3. Local authority · Local Community Development CommitteeThe other common route into this sector: local funds, community grants, and SICAP and LEADER through your Local Development Company. Which door applies depends on the scheme, and the rules differ.
4. You are hereYour community enterprise or social co-operativeSigns the contract, delivers the service, employs the people and keeps the record. You keep the audit trail years past final payment. Valid tax clearance, a CRO or Friendly Societies number and audited accounts are asked for before the first payment.
5. The people your service is forThe community that uses what you run, and the people you employ or train. They are who the scheme is measured on.
6. Audit and controlBuilt upward from your own records. Your ledger, delivery logs, payroll and procurement file → the body that awarded the grant checks the claim, usually Pobal or your local authority → the Department accountable for the scheme → under ESF+ or ERDF, the Audit Authority audits systems, operations and accounts under CPR Art. 77; LEADER follows CAP rules. Alongside, not above: the Comptroller and Auditor General audits the Department and the state bodies, the Local Government Audit Service audits local authorities, and OLAF investigates suspected fraud where EU money is involved. Your grant agreement gives Pobal, the Department and the Comptroller and Auditor General access to your own records.

What happens inside your organisation

Where the money comes from

1. European Commission — DG REGIOApproves both regional programmes and clears the accounts. EU contribution across the two: €395.7m of the €880.8m total; the rest is Government of Ireland money.
2. Managing Authorities — Northern & Western Regional Assembly · Southern Regional AssemblyNorthern & Western: €217.1m, a transition region, so the EU pays 60% of the programme. Southern, Eastern & Midland: €663.7m, two more developed regions, so the EU pays 40%. The Eastern & Midland Regional Assembly runs no ERDF programme — it is the Managing Authority for the Just Transition Fund.
3. Scheme owner — the Assembly, or an Intermediate BodyFor town and urban schemes the Assembly runs the call itself. Under the research and innovation priority the calls are delegated to Enterprise Ireland, Research Ireland or the Higher Education Authority. The body that published your call assesses it, signs with you and verifies claims; a Department may pay.
4. You are hereYour local authority — the beneficiary on the grant agreementSigns the agreement, procures the works under national and EU procurement law, spends first, claims after, keeps the file 5 years. Ineligible cost is the commonest reason money is taken back (ECA 2024: 49%), then procurement and State aid (23%).
5. The town and the people who use what is builtResidents of the regenerated street, users of the retrofitted building, the community the facility serves. In CPR language the beneficiary is the council; these are the people the money is for.
6. Audit ChainBuilt upward from the council’s own file. Your invoices, proof of payment and procurement records → management verifications by the Assembly or the Intermediate Body, risk-based, administrative on claims and on the spot (CPR Art. 74), finished before the annual accounts go to the Commission → the ERDF Audit Authority, the Internal & EU Audit Unit of the Department of Public Expenditure, audits systems, operations and accounts independently (Art. 77) → the European Commission accepts the accounts. Alongside, not above: the Local Government Audit Service audits the Regional Assemblies and your own council, the Comptroller and Auditor General audits the Department and the state-body Intermediate Bodies, the European Court of Auditors audits the EU budget, and OLAF investigates suspected fraud.

What happens inside your organisation

Where the money comes from

1. European Commission — DG EmploymentAllocates €508m ESF+ to Ireland under Reg. (EU) 2021/1057, approves the EIST programme and accepts the annual accounts submitted to it.
2. DFHERIS — ESF+ Managing Authority and Accounting FunctionManages the EIST programme, runs management verifications with the Intermediate Bodies (CPR Art. 74), draws up the accounts (Art. 76) and submits the payment applications to the Commission.
3. SOLAS — Intermediate Body for ETB TrainingNamed in writing under CPR Art. 71(3). Allocates the further education and training funding, sets the reporting and verification requirements, and checks the claims that come up from the Boards.
4. Education and Training Board — the contracting bodySixteen Boards. The Board holds your contract, is the ESF+ beneficiary, and is due payment within 80 days.
5. You are hereYour training organisation — the contracted providerDelivers the training and keeps the learner records; the Board holds the QQI validation and is the ESF+ beneficiary that claims.
6. LearnersThe people on the course. In ESF+ language the beneficiary is the organisation that claims; these are participants, and most common indicators are collected under an EU rule; disability and minority need consent.
7. Audit ChainBuilt upward from your own records. Your learner files, attendance and cost records → the Education and Training Board checks the claim → SOLAS as Intermediate Body runs management verifications (CPR Art. 74) → DFHERIS as Managing Authority and Accounting Function draws up the accounts (Art. 76) and claims from the Commission → the ESF+ Audit Authority — the Internal & EU Audit Unit of the Department of Education and Youth, functionally independent of the Managing Authority under Art. 71(2) — audits systems, operations and accounts (Art. 77) → the European Commission accepts the accounts. The C&AG audits each ETB's own accounts (ETB Act 2013, s.51); alongside: the ECA and OLAF.

What happens inside your organisation

Odkiaľ prichádzajú peniaze

1. Európsky poľnohospodársky fond pre rozvoj vidieka (EPFRV)Zdroj peňazí. Európska komisia schválila Slovensku Strategický plán SPP 2023 – 2027 a v ňom je LEADER povinnou časťou: nariadenie prikazuje vyčleniť na LEADER aspoň 5 % celého príspevku z EPFRV. LEADER teda nie je dobrovoľný doplnok, na ktorý sa dá zabudnúť.
2. MPRV SR — riadiaci orgán strategického plánuMinisterstvo pôdohospodárstva a rozvoja vidieka SR píše pravidlá, schvaľuje výzvy pred ich vyhlásením a schvaľuje stratégiu miestneho rozvoja aj štatút MAS. Rozhoduje teda o tom, kto sa vôbec stane miestnou akčnou skupinou a s akými pravidlami bude pracovať.
3. Pôdohospodárska platobná agentúra (PPA) — akreditovaná platobná agentúra a poskytovateľ príspevkuPPA vyhlasuje výzvu, prijíma a overuje žiadosti, rozhoduje o príspevku, podpisuje zmluvu a vypláca peniaze. Robiť to smie len na základe akreditácie, ktorú jej udelilo ministerstvo. Ak sa niečo poruší, tá istá agentúra aj vymáha vrátenie peňazí — je to jedno kontaktné miesto pre platbu aj pre sankciu.
4. Miestna akčná skupina (MAS) — verejno-súkromné partnerstvoObčianske združenie obcí, podnikateľov a organizácií na jednom súvislom území. Územie musí mať viac ako 15 000 a najviac 150 000 obyvateľov a hustotu najviac 150 obyvateľov na km². Verejná moc ani jedna záujmová skupina tam nesmie mať viac ako 49 % hlasov. Po udelení štatútu dostane MAS vlastnú alokáciu, vyhlási si vlastné výzvy a vyberá projekty; konečné overenie oprávnenosti robí platobná agentúra.
5. Tu ste vyKonečný žiadateľ a prijímateľ v území MASObec, farmár, podnikateľ alebo občianske združenie, ktoré podá projekt do výzvy MAS. Po nadobudnutí účinnosti zmluvy o príspevku sa stáva prijímateľom — od tej chvíle žiada o platbu a dokladuje výdavky. Ľudia, pre ktorých sa projekt robí, sú cieľová skupina, nie prijímatelia.
6. Kontrolná a auditná cesta — smerom nahor od prijímateľaTvoje doklady a účtovníctvo → MAS overí, či projekt sedí so stratégiou, a postúpi ho ďalej → PPA overí žiadosť o platbu, vyplatí a vedie pohľadávky → MPRV SR ako riadiaci orgán riadi a usmerňuje celý systém → certifikačný orgán (nezávislý audítorský orgán podľa čl. 12 nariadenia 2021/2116) vydá stanovisko k účtom platobnej agentúry → Európska komisia do 31. mája nasledujúceho roka schváli účty a pri závažných nedostatkoch môže výdavky vylúčiť z financovania Úniou. Vedľa tejto cesty, nie ako jej stupne, stoja Úrad vlády SR ako orgán ochrany finančných záujmov EÚ, OLAF, Európska prokuratúra a NKÚ SR Certifikačný orgán určuje MPRV SR ako príslušný orgán podľa čl. 5 ods. 1 vykonávacieho nariadenia Komisie (EÚ) 2022/128; môže ním byť aj súkromný audítorský subjekt vybraný verejným obstarávaním na obdobie najmenej troch rokov.

Čo sa deje vo vašej organizácii

Odkiaľ prichádzajú peniaze

1. Európsky sociálny fond plus (ESF+)Odtiaľto peniaze prichádzajú. V Programe Slovensko má ESF+ 2,39 miliardy eur z celkovej obálky 12,59 miliardy eur. Je to zdroj, nie miesto, kde by sa rozhodovalo o vašej obci alebo organizácii.
2. MIRRI SR — riadiaci orgán Programu SlovenskoMIRRI SR zodpovedá za celý Program Slovensko a určuje pravidlá. Príspevok na tento národný projekt však poskytuje a kontroluje MPSVR SR ako sprostredkovateľský orgán — zákon o príspevkoch z fondov EÚ nazýva „poskytovateľom“ riadiaci orgán alebo sprostredkovateľský orgán, ak ho tým riadiaci orgán poverí.
3. MPSVR SR — sprostredkovateľský orgánRiadiaci orgán delegoval na desať sprostredkovateľských orgánov najmä vyhlasovanie výziev a výber projektov. Ministerstvo práce je ten, ktorý má na starosti sociálnu oblasť. Na tejto úrovni sa nastavujú pravidlá pre celú oblasť, nie pre váš jeden úväzok.
4. MPSVR SR ako prijímateľ národného projektu „Spolu pre komunity“Projekt pôvodne viedla Implementačná agentúra MPSVR SR (Implea). Tá však bola k 31. decembru 2023 zrušená a jej práva a povinnosti prešli na ministerstvo. Ministerstvo dnes vyhlasuje výzvy na zapojenie, uzatvára s vami Zmluvu o spolupráci a posiela vám peniaze. Za celý projekt voči poskytovateľovi zodpovedá ono, nie vy.
5. Vyšší územný celok — register poskytovateľov sociálnych služiebKraj vedie register poskytovateľov sociálnych služieb, robí doň zápis a kontroluje, či podmienky zápisu trvajú. Ak ste mimovládna alebo cirkevná organizácia, podľa výzvy z roku 2025 sa bez zápisu do registra zapojiť nemôžete. Pre mestá a obce výzva takúto podmienku neuvádza.
6. Tu ste vyObec, mesto alebo MVO — zapojený subjekt („užívateľ“)Vy podpíšete Zmluvu o spolupráci, zamestnáte terénneho sociálneho pracovníka na pracovnú zmluvu a vediete jeho výkaz hodín a mzdový list. Peniaze prídu ako transfer podľa skutočne odpracovaných hodín. Miestnosť, počítač, tlačiareň a internet pre pracovníka musíte zabezpečiť sami.
7. Kontrola a audit — čítajte to zdola nahorVaše mzdové listy a výkazy hodín → ministerstvo ako prijímateľ ich zahrnie do žiadosti o platbu → poskytovateľ urobí finančnú kontrolu žiadosti a môže prísť na finančnú kontrolu priamo k vám ako užívateľovi → MF SR ako platobný orgán vykazuje výdavky Európskej komisii → sekcia auditu MF SR ako orgán auditu robí vládny audit. NKÚ SR, OLAF a Európska prokuratúra stoja vedľa tejto línie, nie v nej — môžu do nej vstúpiť, ale peniaze cez ne netečú.

Čo sa deje vo vašej organizácii

Odkiaľ prichádzajú peniaze

1. Európska komisia a fond ESF+Odtiaľto pochádzajú europeniaze. Komisia neposiela peniaze vám ani vášmu úradu práce — posiela ich Slovensku a späť žiada dôkaz, že sa minuli podľa pravidiel.
2. MIRRI SR — riadiaci orgán Programu SlovenskoMinisterstvo investícií, regionálneho rozvoja a informatizácie zodpovedá za celý Program Slovensko 2021 – 2027. S vami nekomunikuje, ale určuje pravidlá, podľa ktorých sa peniaze rozdeľujú.
3. MPSVR SR — sprostredkovateľský orgán pre zamestnanosťMinisterstvo práce vyhlasuje výzvy na zamestnanosť a vystupuje ako „poskytovateľ„ príspevku. Schvaľuje národný projekt a potom kontroluje každú žiadosť o platbu, ktorú mu ÚPSVR pošle.
4. Ústredie práce, sociálnych vecí a rodiny — prijímateľ projektuÚPSVR je organizácia, ktorá grant dostane a nesie zaň zodpovednosť. Vydáva „Oznámenie o možnosti predkladania žiadostí“ — to je dokument, v ktorom nájdete podmienky, sumy aj tlačivá.
5. Váš úrad práce, sociálnych vecí a rodinyTu sa žiadosť podáva. Posúdi ju Výbor pre otázky zamestnanosti, rozhodne riaditeľ úradu a potom s vami úrad podpíše dohodu o poskytnutí finančného príspevku. Na príspevok nie je právny nárok — aj keď splníte všetko, nemusí vám vyjsť.
6. Tu ste vyVaša organizácia — dohoda a mesačné žiadosti o úhraduPeniaze prichádzajú spätne. Najprv zaplatíte mzdy a odvody, potom do konca nasledujúceho mesiaca predložíte úradu Žiadosť o úhradu platby s výplatnými páskami, výkazmi poistného a výpismi z účtu. Aj neziskovka, občianske združenie či nadácia môže byť žiadateľom. Ľudia, ktorých zamestnáte alebo vzdelávate, sú cieľová skupina — nie prijímatelia.
7. Kontrola nahor: vaše doklady → úrad → MPSVR SR → MF SR → KomisiaVaše doklady overuje úrad finančnou kontrolou, aj priamo u vás na mieste → žiadosti o platbu kontroluje MPSVR SR ako poskytovateľ → platobným orgánom je Ministerstvo financií SR, ktoré vedie účty programu a predkladá ich Európskej komisii → orgánom auditu je Sekcia auditu a kontroly MF SR, ktorá audity vykonáva ako vládny audit a môže ich výkonom poveriť aj inú právnickú osobu → Európska komisia. Vedľa tejto cesty, nie v nej, stoja NKÚ SR, Úrad vlády SR ako orgán ochrany finančných záujmov EÚ, OLAF a Európska prokuratúra.

Čo sa deje vo vašej organizácii

Odkiaľ prichádzajú peniaze

1. Európsky sociálny fond plus (ESF+) — Program Slovensko 2021 – 2027Zdroj peňazí. Európska komisia schválila program a posiela naň prostriedky. V tejto výzve kryje ESF+ 85 % a slovenský štátny rozpočet 15 % — to je deľba medzi eurofondmi a štátom v menej rozvinutých regiónoch, nie podiel, ktorý by ste museli doložiť vy.
2. MIRRI SR — riadiaci orgán Programu SlovenskoSpravuje celý program a zodpovedá sa zaň Európskej komisii. Overuje projekty ako finančnú kontrolu. Bežný žiadateľ o kurz s ním do styku nepríde.
3. MPSVR SR — sprostredkovateľský orgán s platobnou funkciouMinisterstvo práce dostalo od MIRRI poverenie na túto časť programu. Vyhlásilo výzvu, schválilo národný projekt a ako orgán s platobnou funkciou posiela peniaze ďalej.
4. Ústredie práce, sociálnych vecí a rodiny SR — prijímateľToto je organizácia, ktorá príspevok z eurofondov naozaj dostala a vykazuje výdavky. Schvaľuje projekt a určuje podmienky, za ktorých sa kurzy preplácajú.
5. Úrad práce, sociálnych vecí a rodiny — 46 úradov na SlovenskuMiesto, kde sa všetko odohráva. Sem podáte žiadosť, tu s vami podpíšu dohodu, tu skontrolujú doklady aj vašu účasť na kurze a odtiaľto odíde platba.
6. Tu ste vyVzdelávacia inštitúcia certifikovaná podľa zákona o vzdelávaní dospelýchVedie kurz a vystaví faktúru na meno účastníka, nie na úrad. Úrad ju uhradí na účet inštitúcie. Sem sa zmestí aj nezisková organizácia, ktorej predmetom činnosti je vzdelávanie — ak je zapísaná v registri certifikovaných vzdelávacích inštitúcií.
7. Kontrola a audit — cesta nahor od vašich dokladovVaše doklady (faktúra, doklad o absolvovaní, prezenčné listiny) → úrad práce: administratívna finančná kontrola pred vyplatením a kontrola účasti priamo na kurze → MPSVR SR a MIRRI SR ako sprostredkovateľský a riadiaci orgán → MF SR ako platobný orgán, ktorý predkladá účty a žiadosti o platbu Európskej komisii → MF SR, Sekcia auditu a kontroly, ako orgán auditu (audity môže poveriť Úradu vládneho auditu) → Európska komisia. Mimo tohto radu, ale s právom prísť kedykoľvek: NKÚ SR, OLAF a Európska prokuratúra.

Čo sa deje vo vašej organizácii

Odkiaľ prichádzajú peniaze

1. Európska komisia — rozpočet EÚ a EFRROdtiaľto peniaze prichádzajú. Komisia schválila Program Slovensko a vo svojom rozhodnutí určila, akú časť nákladov v každej priorite platí EÚ. Komisia neposiela peniaze obci — posiela ich Slovensku.
2. MIRRI SR — riadiaci orgán Programu SlovenskoMinisterstvo investícií, regionálneho rozvoja a informatizácie SR. Slovensko má jeden program a jeden riadiaci orgán. MIRRI vyhlasuje výzvy pre obce a mestá, rozhoduje o žiadosti o nenávratný finančný príspevok a podpisuje s obcou zmluvu.
3. Sprostredkovateľské orgány — 10 rezortov a úradovPri väčšine tém výzvy vyhlasuje a žiadosti kontroluje sprostredkovateľský orgán (ministerstvo dopravy, životného prostredia, práce a ďalšie). Pri výzvach pre obce a mestá v priorite 5P1 to robí priamo MIRRI. Úrad pre verejné obstarávanie je sprostredkovateľský orgán pre kontrolu verejného obstarávania, takže obecný tender kontroluje tak či tak.
4. Rada partnerstva kraja alebo Kooperačná rada UMROsem rád partnerstva na úrovni krajov a 18 kooperačných rád v mestských oblastiach. Schvaľujú projektové zámery integrovanej územnej investície — teda nie každú žiadosť v priorite, ale tie, ktoré patria do ich pôsobnosti — ešte než z nich urobíte žiadosť. Ak zámer cez radu neprejde, do výzvy sa nedostanete. Sedia v nich samospráva, štátna správa a sociálno-ekonomickí partneri.
5. MIRRI SR alebo sprostredkovateľský orgán — ten, kto vám peniaze pošlePeniaze na účet obce prevádza ten, kto s vami podpísal zmluvu — riadiaci alebo sprostredkovateľský orgán —, a posiela podiel EÚ aj štátny podiel spolu. Ministerstvo financií SR je platobný orgán: dopĺňa peniaze EÚ na účet riadiaceho orgánu, vedie účty programu a predkladá ich Európskej komisii. Dnešný názov tejto úlohy je „sprostredkovateľský orgán s platobnou funkciou“; na stránkach ministerstiev sa ešte stretnete so starším pomenovaním „platobná jednotka“ — ide o tú istú vec.
6. Tu ste vyObec alebo mesto — prijímateľPrijímateľ je obec či mesto, ktoré grant dostane, podpíše zmluvu a cez systém ITMS21+ podáva žiadosti o platbu a monitorovacie správy. Ľudia, ktorí park, cyklotrasu či opravenú cestu používajú, sú cieľová skupina — nie sú prijímatelia.
7. Kontrola a audit — cesta smerom nahor od obceVaše doklady a účtovníctvo → administratívna finančná kontrola žiadosti o platbu a kontrola na mieste zo strany riadiaceho alebo sprostredkovateľského orgánu → MIRRI ako riadiaci orgán a MF SR ako platobný orgán zostavia účty za celý program → orgán auditu, ktorým je sekcia auditu a kontroly MF SR → Európska komisia, ktorej orgán auditu dáva nezávislé uistenie. Vedľa tejto cesty, nie v nej, stoja NKÚ SR, OLAF a Európska prokuratúra.

Čo sa deje vo vašej organizácii

Odkiaľ prichádzajú peniaze

1. Európska únia — EFRR, cieľ Európska územná spoluprácaPeniaze na Interreg idú z Európskeho fondu regionálneho rozvoja, nie zo slovenského rozpočtu. Na roky 2021 – 2027 má Interreg Slovensko–Česko takmer 85,5 mil. €, Slovensko–Rakúsko 55 mil. €, Maďarsko–Slovensko takmer 130 mil. € a Poľsko–Slovensko takmer 130 mil. €. Pravidlá určuje nariadenie (EÚ) 2021/1059.
2. Riadiaci orgán programu — pri SK–ČR a SK–Rakúsko je to MIRRI SRKaždý program Interreg má jeden jediný riadiaci orgán. Pri Interregu Slovensko–Česko a Slovensko–Rakúsko ho robí MIRRI SR. Pri Poľsko–Slovensko sedí riadiaci orgán v poľskom Ministerstve fondov a regionálnej politiky a pri Slovensko–Maďarsko v maďarskom Ministerstve zahraničných vecí a obchodu — tam je MIRRI SR len národným orgánom za slovenskú stranu. Riadiaci orgán s vami podpisuje zmluvu o nenávratnom finančnom príspevku.
3. Monitorovací výbor a spoločný sekretariát programuO tom, ktoré projekty dostanú peniaze, nerozhoduje úrad sám — vyberá ich spoločný monitorovací výbor zúčastnených krajín podľa vopred zverejnených kritérií. Spoločný sekretariát je to miesto, na ktoré sa pýtate na výzvy a ktoré vám pomáha počas realizácie projektu.
4. MF SR ako platobný orgán a štátny rozpočet SR na spolufinancovaniePri programoch Slovensko–Česko a Slovensko–Rakúsko je platobným orgánom Ministerstvo financií SR — ono predkladá žiadosti o platbu Európskej komisii. Pri ostatných programoch cezhraničnej spolupráce je platobným orgánom partnerský štát. Nenávratný finančný príspevok tvoria peniaze EÚ, peniaze štátneho rozpočtu na spolufinancovanie a národný príspevok; na doplatok zo štátneho rozpočtu SR majú nárok partneri na území Slovenska.
5. Tu ste vyHlavný partner projektu (lead partner)Jeden z partnerov projektu vystupuje za celé partnerstvo a nesie zodpovednosť za realizáciu. Podpisuje zmluvu s riadiacim orgánom, predkladá žiadosť o platbu za všetkých a peniaze musí ostatným partnerom poslať v plnej výške — nesmie z nich nič zraziť ani zadržať.
6. Slovenský projektový partner — prijímateľPrijímateľ ste vy ako organizácia, ktorá čerpá príspevok a vykazuje výdavky. Ľudia, ktorým váš projekt slúži, sú cieľová skupina alebo účastníci, nie prijímatelia. Výdavky uhradíte najprv z vlastných zdrojov a až potom vám ich refundujú — na to potrebujete hotovosť dopredu.
7. Kontrola a audit — cesta nahor od vašich dokladovVaše doklady a zoznam nárokovaných prostriedkov idú kontrolórovi, teda subjektu určenému na prvostupňovú kontrolu na slovenskom území (lehota je 90 kalendárnych dní od prijatia zoznamu); ďalej riadiacemu orgánu; nad ním je orgán auditu, ktorým je pri Slovensko–Česko a Slovensko–Rakúsko Ministerstvo financií SR; a ten dáva výročnou kontrolnou správou nezávislé uistenie Európskej komisii. Vedľa tejto cesty — nie v nej — môžu nezrovnalosť zistiť aj NKÚ SR, Európsky dvor audítorov, Európska prokuratúra a OLAF.

Čo sa deje vo vašej organizácii

Odkiaľ prichádzajú peniaze

1. Európska komisia — rozpočet EÚZdroj peňazí. Komisia každý rok sprístupní slovenským národným agentúram balík na granty plus menší príspevok na ich chod. Väčšina programu (aspoň 75 % rozpočtu) sa neriadi z Bruselu priamo, ale cez národné agentúry.
2. EACEA — výkonná agentúra v BruseliMenšia časť akcií sa nepodáva na Slovensku, ale priamo do Bruselu: kooperačné a malé partnerstvá v športe, Kľúčová akcia 3, akcie Jean Monnet a partnerstvá európskych mimovládnych organizácií. Ak robíte bežnú mobilitu alebo partnerstvo vo vzdelávaní či v mládeži, EACEA sa vás netýka.
3. Národný orgán — Ministerstvo školstva, výskumu, vývoja a mládeže SRNeschvaľuje projekty a nerozdeľuje granty. Určuje, kto bude národná agentúra, dohliada na ňu a preberá voči Komisii zodpovednosť za správne nakladanie s peniazmi EÚ. Prispieva aj na prevádzku agentúry — to je spolufinancovanie agentúry, nie vášho projektu. Nariadenie výslovne zakazuje, aby národnou agentúrou bolo samo ministerstvo.
4. SAAIC — Národná agentúra Erasmus+ pre vzdelávanie a odbornú prípravu (SK01)Sem podávate žiadosť, ak ide o materské, základné a stredné školy, odborné vzdelávanie a prípravu, vysoké školy alebo vzdelávanie dospelých. SAAIC žiadosť vyhodnotí, rozhodne o grante, podpíše s vami zmluvu o poskytnutí grantu, vyplatí peniaze a vedie celý projekt až po záverečnú správu.
5. NIVAM — Národná agentúra Erasmus+ pre oblasť mládeže a športu (SK02)Sem podávate žiadosť, ak ide o prácu s mládežou alebo o mobilitu zamestnancov v športe. Robí to isté, čo SAAIC, len pre svoj sektor. Pozor: staršie stránky ministerstva aj samotného NIVAM-u ešte uvádzajú IUVENTU — tá od 1. júla 2022 zanikla zlúčením do NIVAM-u, hľadajte NIVAM.
6. Tu ste vyPrijímateľ — vaša organizáciaPrijímateľ je organizácia, ktorá podpíše zmluvu s agentúrou, dostane grant a vykazuje ho: škola, občianske združenie, športový klub, aj neformálna skupina mladých ľudí. Ľudia, ktorí vycestujú, sú účastníci alebo cieľová skupina, nie prijímatelia — časť grantu im posielate ďalej a musíte to vedieť doložiť (zmluva s účastníkom, výpis z účtu, Europass Mobility).
7. Kontrolná trasa — smerom nahor od vašich dokladovVaše doklady a záverečná správa → národná agentúra robí primárne kontroly prijímateľov: hodnotenie záverečnej správy, hĺbkovú kontrolu dokladov u seba, kontrolu na mieste u vás, pri viacerých projektoch systémovú kontrolu → národný orgán a nezávislý audítorský subjekt, ktorý vydáva audítorské stanovisko k ročnému vyhláseniu agentúry → Európska komisia, ktorá robí dozorné kontroly a stanovuje minimálne požiadavky na kontroly. Doklady uchovávajte 5 rokov od platby zostatku, pri grante do 60 000 EUR 3 roky. Vedľa tejto trasy, nie ako jej stupeň, stoja Európsky dvor audítorov, OLAF a Európska prokuratúra — tie môžu vstúpiť samostatne.

Čo sa deje vo vašej organizácii

Odkiaľ prichádzajú peniaze

1. Európska komisia — Fond pre azyl, migráciu a integráciuOdtiaľ prichádzajú peniaze. Komisia schválila slovenský program AMIF a stanovila v ňom mieru spolufinancovania. Na konci celej cesty jej ide uistenie, že sa peniaze minuli zákonne a správne.
2. Ministerstvo vnútra SR — riadiaci orgánToto je pre vás hlavná adresa. Vyhlasuje výzvy, rozhoduje o žiadostiach o nenávratný finančný príspevok a podpisuje zmluvu. Robí to odbor zahraničnej pomoci sekcie financovania a rozpočtu. To isté ministerstvo plní zároveň aj úlohy platobného orgánu.
3. Monitorovací výbor programov Fondov pre oblasť vnútorných záležitostíSchvaľuje kritériá, podľa ktorých sa projekty vyberajú, a schvaľuje zámery národných projektov ešte pred vyhlásením výzvy. Peniaze nedrží ani neposiela — rozhoduje o pravidlách hry.
4. Platobná jednotka MV SRPeniaze vám reálne posiela odbor platieb sekcie financovania a rozpočtu spolu s oddelením účtovníctva sekcie ekonomiky. Platbu schvaľuje riadiaci zamestnanec platobnej jednotky a ide cez štátnu pokladnicu.
5. Tu ste vyPrijímateľ — vaša organizáciaPrijímateľom ste odo dňa, keď nadobudne účinnosť zmluva o poskytnutí NFP. Ľudia, ktorým projekt pomáha, sú účastníci a cieľová skupina — tí nie sú prijímatelia a nič nevykazujú.
6. Kontrola a audit — cesta od vás nahorVaše doklady a žiadosť o platbu → administratívna finančná kontrola a kontrola na mieste zo strany MV SR → platobná jednotka MV SR, ktorá platbu schvaľuje → orgán auditu, ktorým je sekcia auditu a kontroly Ministerstva financií SR → Európska komisia. Vedľa tejto trasy, nie v nej, stoja NKÚ SR, OLAF a Európska prokuratúra — tie môžu vstúpiť kedykoľvek.

Čo sa deje vo vašej organizácii

Odkiaľ prichádzajú peniaze

1. Európsky sociálny fond plus (ESF+) v Programe Slovensko 2021–2027Odtiaľto prichádzajú peniaze na vyrovnávací a umiestňovací príspevok pre integračné podniky. Riadiacim orgánom celého programu je Ministerstvo investícií, regionálneho rozvoja a informatizácie SR. Samotného štatútu sa to netýka — EÚ financuje príspevky, nie povolenie.
2. Ministerstvo práce, sociálnych vecí a rodiny SRPrizná vám štatút registrovaného sociálneho podniku a zapíše vás do verejného registra sociálnych podnikov. Bez štatútu sa k podpore nedostanete. Je to čisto slovenské konanie podľa zákona č. 112/2018 Z. z. — ministerstvo tu nerozdeľuje eurofondy, iba rozhoduje o štatúte a kontroluje plnenie povinností zo zákona.
3. MPSVR SR ako sprostredkovateľský orgán pre Program SlovenskoTo isté ministerstvo, ale v druhej úlohe. Vyhlasuje výzvu na národný projekt, schvaľuje nenávratný finančný príspevok a kontroluje, ako sa míňa. Výzva pre integračné podniky má kód PSK-MPSVR-011-2024-NP-ESF+ a patrí do priority 4P1 Adaptabilný a prístupný trh práce.
4. Ústredie práce, sociálnych vecí a rodinyJe prijímateľom eurofondového projektu — peniaze idú najprv naň, nie priamo na váš účet. Realizuje národné projekty v oblasti sociálnej ekonomiky a riadi, kontroluje a metodicky usmerňuje jednotlivé úrady práce pri vyplácaní oboch príspevkov.
5. Úrad práce, sociálnych vecí a rodiny vo vašom okreseToto je vaše kontaktné miesto. Podávate mu žiadosť, podpisujete s ním písomnú dohodu a on vám mesačne prepláca dohodnutú časť oprávnených nákladov. Rozhoduje ten úrad, v ktorého územnom obvode máte sídlo, prípadne trvalý pobyt, ak podnikáte ako fyzická osoba.
6. Tu ste vyIntegračný podnik so štatútom registrovaného sociálneho podnikuVy ste ten, kto žiada, podpisuje dohodu a dokladuje mzdy a náklady. V papieroch eurofondového projektu ste „oprávnený užívateľ“ príspevku — prijímateľom je Ústredie práce. Ľudia, ktorých zamestnávate, sú znevýhodnené a zraniteľné osoby, teda účastníci a cieľová skupina, nie príjemcovia grantu.
7. Kontrola a audit — cesta zdola nahorZačína sa u vás: pracovné zmluvy, mzdové doklady, evidencia zamestnancov. Nad vami ich overuje úrad práce, ktorý vám príspevok vyplatil, nad ním Ústredie práce a MPSVR SR finančnou kontrolou projektu; MPSVR SR zvlášť kontroluje aj plnenie povinností zo zákona o sociálnej ekonomike a môže vám za ich porušenie zrušiť štatút. Nad nimi je orgánom auditu Sekcia auditu a kontroly Ministerstva financií SR a na vrchole cesty uistenia stojí Európska komisia. Vedľa tejto cesty — nie ako jej stupienok — môžu vstúpiť Najvyšší kontrolný úrad SR, OLAF a Európska prokuratúra.

Čo sa deje vo vašej organizácii

Where the money comes from

1. European Commission — DG Employment, Social Affairs and InclusionThis is where the money starts. The Commission approved the federal programme on 5 May 2022 — the first ESF+ programme approved anywhere in the EU — and receives Germany’s accounts and monitoring data. It pays Germany, never you. It is also entitled to audit you directly.
2. BMAS, Referat EF 1 — ESF Plus Managing AuthorityThe Federal Ministry of Labour and Social Affairs holds the managing authority function under Art. 72 of the Common Provisions Regulation and transmits aggregated monitoring data to the Commission twice a year under Art. 42. It also runs the ESF Plus complaints body, which accepts anonymous complaints. Five ministries write the funding directives underneath it — BMAS itself, Research, Technology and Space, Housing and Urban Development, Economic Affairs and Energy, and Education, Family Affairs, Senior Citizens, Women and Youth. None of them decides your individual application.
3. Bewilligungsbehörden — the four bodies for the BMAS, BMWSB and BMBFSFJ programmesDeutsche Rentenversicherung Knappschaft-Bahn-See in Cottbus handles most BMAS programmes and BIWAQ. The Federal Office for Migration and Refugees handles IQ. The Federal Office for Family Affairs and Civil Society Tasks handles the family and youth programmes. GSUB mbH, a private company acting under delegated public authority, handles one. Which one you deal with is decided by the directive, not by you — and it is the same body for the whole life of your project.
4. You are hereVorhabenträger — the organisation that holds the grantYou are the Vorhabenträger: you sign nothing, you receive a notice. You keep the records, enter the participant data, declare the expenditure and answer for all of it. Where the directive allows you to pass money on, a Teilvorhabenpartner carries the same obligations towards you that you carry upwards — and you must check their proof of use before it goes into yours.
5. Teilnehmende — the people the project supportsParticipants are not beneficiaries in ESF+ language, however much the money is meant for them. They give the data the programme is measured on, they must be told in writing what happens to it, and the special-category questions — disability, minority or Roma background — are theirs to refuse.
6. Audit and control — the route upward from your receiptsYour receipts and separate cost centre → the granting body’s checks of the expenditure declaration and on-the-spot visits → the ESF Plus accounting function under Art. 76 and the ESF Plus audit authority → the European Commission. Standing beside that route rather than inside it: the Bundesrechnungshof, which may audit you directly under § 91 BHO, the European Court of Auditors, OLAF and the European Public Prosecutor’s Office.

What happens inside your organisation

Where the money comes from

1. European Commission — DG Migration and Home AffairsThe fund is set in Regulation (EU) 2021/1147 and the financial rules in Regulation (EU) 2021/1060. The Commission approves Germany's programme and each amendment of it under Arts. 23 and 24, and pays Germany, never you. Under the single-audit arrangements in Art. 80 it may obtain documents and audit evidence directly from a beneficiary; § 31(2) of the Förderrichtlinie states that the Commission and the European Court of Auditors both hold audit rights and cites Art. 80 for both. The Commission also sits in the Begleitausschuss as a non-voting adviser, alongside the EUAA and the BAMF research centre.
2. Bundesministerium des Innern (BMI) — policy ownerBMI owns AMIF policy for Germany and leads the programme jointly with BAMF. Chair and secretariat of the Begleitausschuss are held by BMI and the managing authority together — so the body that approves the selection methodology you are scored against is chaired by the ministry that sets the policy and the authority that applies it. Its consent is needed before the managing authority may issue Konkretisierungen und Ergänzungen to the Förderrichtlinie (§ 33 sentence 1), and further besondere Nebenbestimmungen need the Federal Ministry of Finance's agreement and a hearing of the Bundesrechnungshof. BMI decides no individual application. One thing we do not claim: who formally issued the November 2025 Förderrichtlinie is not stated in it — that document names BAMF as Herausgeber, while the superseded 2022 version was issued by the then Bundesministerium des Innern und für Heimat.
3. AMIF-Verwaltungsbehörde des BAMF — the single managing authorityOne managing authority for the whole of Germany under Art. 71 of the Common Provisions Regulation, and also the body designated to receive the Commission's payments. It publishes the calls, decides applications, pays, runs management verifications and on-the-spot checks, monitors, evaluates and reports. Three central units in Nürnberg — Grundsatzangelegenheiten, Finanzen, Operative Steuerung — plus the five regional offices; 165.1 full-time equivalents planned, about 70 per cent of them in the regions. Holding a uniform administrative practice across the five offices is named in the programme as a task of the central units. No intermediate body is designated under Art. 71(3). Programme contact: AMIF2021-2027@bamf.bund.de.
4. Bewilligungszentren — the five desks that decide and pay your caseWhich one you deal with is fixed by your Land, and it is the same office for the life of the project. Hamburg covers Niedersachsen, Bremen, Hamburg, Schleswig-Holstein and Mecklenburg-Vorpommern. Berlin covers Berlin, Brandenburg, Sachsen-Anhalt and Sachsen. Düsseldorf covers Nordrhein-Westfalen alone. Gießen covers Hessen, Thüringen, Rheinland-Pfalz and Saarland. München covers Bayern and Baden-Württemberg. Each is reachable at BZ-HAM, BZ-BER, BZ-DUS, BZ-GIE or BZ-MUC followed by .Posteingang@bamf.bund.de. They advise, check applications, write the Zuwendungsbescheid or the Ablehnungsbescheid and stay with the project — but individual advice is given only on the basis of a submitted Projektskizze or, preferred, an Antragsvorschau in ITSI.
5. You are hereZuwendungsempfänger — the organisation that holds the grantYou receive an administrative act, not a contract — unless you are a federal body or an international organisation, which sign a Finanzhilfevereinbarung. You carry the Eigenanteil, which may be financed from third-party money but never met with contributions in kind. You draw the AMIF share in advance and must spend each tranche on payments falling due within six months or interest runs against you. You keep the records and you answer for all of it. Lead a cooperation and you file one unified Verwendungsnachweis covering every partner's expenditure, and become a Zuwendungsgebende with audit rights over them.
6. Zielgruppe — the people the project is forThey are the target group, not beneficiaries in AMIF language. To prove they belong to the specific objective's target group you record name, date of birth, sex, country of origin, nationality and the type and number of the residence title or Duldung — a file that identifies migration status directly, and membership normally has to persist for the whole measure. Their contact data may not be entered in ITSI at all, and any Zielgruppennachweis uploaded for audit must have contact data redacted first.
7. Audit and control — the route upward from your receiptsYour receipts and separate project ledger → the managing authority's management verifications and Vor-Ort-Kontrollen → the Prüfbehörde AMIF, which audits the system and a sample of operations and may audit you at your premises under Art. 79(3) → the European Commission. Say the structure plainly: the Prüfbehörde sits inside BAMF alongside the managing authority, with 12.9 full-time equivalents planned, and its independence rests on Art. 71(2) rather than on separate institutions. Standing beside that route rather than inside it: the Bundesrechnungshof under §§ 91 and 100 BHO, the European Court of Auditors and OLAF. Complaints are narrower than people hope. The managing authority is the contact point for the EU Charter of Fundamental Rights and runs an electronic mailbox, with an equivalent arrangement for the UN Convention on the Rights of Persons with Disabilities, and reports to the Begleitausschuss at least once a year; section 4 of the programme names the Antidiskriminierungsstelle des Bundes, the Schlichtungsstelle nach dem Behindertengleichstellungsgesetz, the Deutsches Institut für Menschenrechte and the Bundesfachstelle Barrierefreiheit as the bodies it brings in. There is no ombudsman for a funding decision — that route is the Widerspruch.

What happens inside your organisation