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) as the Maltese National Authority (NA) within the Ministry for Funds & Implementation of the Electoral Programme.

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 partner 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.

Following the conclusion of the procurement procedure, the project partner provides the NA with a checklist confirming that the proposed Controller meets the criteria in terms of qualifications, independence, etc. The Controller will also be requested to sign a declaration of absence of Conflict of Interest. The NA shall issue a Controller certificate and request the project partner to sign a Letter of Engagement with the Controller.

It shall be ensured that controller meets the following criteria:

• is independent of the controlled partner structure
• is registered in the Maltese Registered Auditors
• has sufficient knowledge of English
• has knowledge of EU regulations, the Programme and national rules

Guidance will be offered to project partners and Controllers on the project implementation process and also on the preparation of claims for reimbursement. Furthermore, the NA shall organise regular training sessions (and as required) in which the financial eligbility rules are explained. Attendance shall be mandatory for all the selected Controllers.

The NA will make sure that any relevant documentation (e.g. guidance notes, circulars, programme manuals, procurement regulations etc.) are always made available to the project partners and the designated Controllers.

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 NA may also carry out physical on-the-spot monitoring checks on the projects and quality checks on the performance of the Controller. 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.