Malta has opted for a decentralised system, in which the project partner’s proposal of a Controller is authorised by the Funds and Programmes Division (FPD) within the Ministry for the Economy, European Funds and Lands.

The Controller may be internal or external. If an internal controller is chosen, he/she should be independent from the unit in charge of the project’s finances and activities. On the other hand, if the beneficiary opts for an external controller, he/she must be selected by the beneficiary through an open call for quotations or tender, in line with the national procurement regulations. The controller must be included in the list of Maltese Registered Auditors.

Moreover, the selected controller would have to be part of a pre-established list issued by the FPD. The controllers found on the list would have satisfied a number of criteria, including the attendance to a general training session held at the beginning of the programming period, also organised by the FPD, attested by a certificate.

If any issues are encountered concerning the performance of the Controllers, they may be asked to undergo the general training session anew. Should the respective issues persist, this may result in the revocation of the certificate obtained.

Control costs

The costs are born by the controlled project partner and can be declared as part of the expenditure within the framework of the project.

Other checks performed by the National Authority

The Territorial Cooperation Unit (TCU) within the Funds and Programmes Division (FPD) may also carry out physical on-the-spot monitoring checks on the projects financed under such programmes in order to verify the results delivered. The outcome of such checks will be forwarded to the respective entity for its comments and eventual endorsement. Any possible financial irregularities are registered in an Irregularity report and shared with the JS.