1.       Scope of Work and Management Structure:

Under the Cross-border Cooperation Programme between Türkiye and Bulgaria, both countries set up a control system in order to verify delivery of products and services financed, soundness of the expenditure declared for operations or parts of operations implemented on their territories, and compliance of such expenditure, with Community, national rules and Programme rules.

Both countries designate controllers responsible for verifying the legality and regularity of the expenditure declared by each final beneficiary participating in the operation.

The controllers are responsible for performing first level control. In this text, the definition of “first level control” referred to the control done by the controller verifying the eligibility of expenditure of the operation, the actual delivery of products and services and that national and community rules have been respected. The result of the first level verification is certification of expenditure, released for the project partners taking part in the operation. This certification is annexed to the application for payment / reimbursement.

The authorised controller must be independent from the project’s activities and financial management and to be qualified to carry out controls of accounting documents.

2.      Responsibilities of the Controllers

The controller will be responsible for the verification of the legality and regularity of the expenditures declared by the project partners participating in the projects implemented.

Basically four groups of aspects are to be verified within the First Level Control, i.e.

• Reality and Correctness of the expenditures actually paid,

·         Actual delivery of products and services,

·         Eligibility of expenditures claimed /paid,

·         Compliance with the relevant EU and/or national legislation

Tasks of the controllers:

Ø  Reality and Correctness of the expenditures actually paid by project partner.

Controllers verify that:

-          all  expenditures claimed have been paid out and they are backed by invoices or other documents of equivalent probative value

-          all documents submitted are complete and have been checked for accuracy in content and accounting terms

-          the project keeps a separate account for the expenditures under the project or they are separately identifiable in the accounting system.

-          in case the revenues were generated/received by the project, they have been identified and recorded.

Marks the documents as checked in order to prevent the expenditures being claimed more than once under different EC assistance.

Ø  Actual delivery of products and services

Controllers verify that:

-          the products and services - a subject of the invoices supporting the expenditures claimed, have been delivered

-          the delivery of products and services has been verified on-the-spot.

Ø  Eligibility of expenditures claimed

Controllers verify that:

-          the expenditure has been paid within the eligibility period;

-          the activities conducted with the expenditures claimed are in line with the Subsidy Contract,  Partnership Agreement and the approved Application Form;

-          the breakdown of expenditures claimed by project partner, action plan and budget respects the provisions of the subsidy contract;

-          the attribution of expenditures claimed to the budget lines is correct;

-          the expenditures are in compliance with the eligibility rules.

Ø  Compliance with the relevant EU and/or national legislation

        Controllers verify that:

-          the expenditures are claimed in line with the EC and national public procurement rules,

-          the expenditures are claimed in line with the Community and national rules and policies in particular on state aid and equality of opportunity,

-          the project partners have implemented respective publicity and information measures with regard to the expenditures claimed,

-          procedures held according to the relevant EU and/or national legislation.

3.      Requirements

Education:

• university degree in Economics (Finance, Financial Control, Accounting, etc.);
• fluent in English and Turkish in speaking and writing,
• very good computer skills.

Professional experience

• minimum of three years of  professional experience in financial control activities.

Assets:

• professional experience in financial control activities related to public funded projects,
• familiar with the EU and national regulations concerning financial management of Territorial Cooperation Programmes;.
• authorized to carry out the checks in compliance with the National Regulations of the countries concerned,
• knowledge of official languages of both countries,
• ability to organize, plan and implement work assignments, to work under pressure of frequent and tight deadlines,
• strong communication and interpersonal skills, ability to establish and maintain effective working relations.

4.      Recruitment procedure

The controllers are nominated from Managing Authority (MA) and National Authority (NA) based on the pre-defined criteria and requirements specified in item 3.

All candidates for controllers have to present the following documents:

-          CV illustrating technical and linguistic capabilities, as well as experience in previous financial control activities,

-          Copy of a certificate showing linguistic capability,

-          copy of degree certificate,

-          copy of document/s providing information on the relevant professional experience (a record of service or references).

All candidates selected and approved by the Joint Monitoring Committee (JMC) relevant to the requirements are recorded in a database.

MA signs a Framework Agreement with the controllers.

MA and NA appoint controllers (from each country) for a definite project.

Joint Technical Secretariat (JTS) administrates the work of the controllers and provides cross-check of the certified activities according to the “four eyes principle”.

5.      Logistics and Timing

MA/JTS provides the controllers with:

• the Programme Documents,
• all templates concerning the first level control,
• all templates concerning reporting,
• training,
• logistics of the controllers sessions (if necessary).

Lead partner/partners provide the controllers with: all documents and information necessary for the verification and certification of the delivery of the products and services, the soundness of the expenditure declared for operations.

The expenditure will be validated by the controllers within a period of three months from the date of its submission by the Lead partner/partners to the controllers.

6.      Reporting

The controller issues a certificate of expenditure.

The First Level Control checks will be documented by the Controller/s and the work records must be retained for audit purposes. The records should state the work done, the results of the verifications as well as the measures taken in case of irregularities and errors.

Based on the records on the verifications controller/s will make a report on his/her work done to the MA/JTS.

Reports will be kept for further controls from the MA (and/or JTS), the Audit Authority, Certifying Authority and the European Commission.

7.       Way of Payment

Controllers will be paid from the Technical Assistance budget of the Programme.

MA signs a Framework Agreement with the controllers (as physical persons).

The way of payment will be specified in the Framework Agreement.

8.      How to apply

The applications shall be made by sending the documents listed below to ssozer@abgs.gov.tr, seozturk@abgs.gov.tr until midnight December 17th, 2010. Depending on the applications received, those whose applications are accepted may be invited for interview to be held at the EUSG premises.

-          CV (in the format given);

-          copy of degree certificate;

-          copy of a certificate showing linguistic capability

-          copy of document/s providing information on the relevant professional experience (a record of service or references)