advance payment of the support granted.

Source: Decree-Law No 159/2014 of 27 October 2014

Expenditure identified and clearly associated with the implementation of an operation, the nature and date of which comply with the regulations and regulations in force, as well as other applicable national and Community rules.

Source: ESIF Common Glossary - Portugal 2020

public contribution to the financing of operations, the source of which is the budget of national, regional or local public authorities, the budget of the Union allocated to the Fund, the budget of bodies governed by public law or the budget of associations of public authorities or any body governed by public law within the meaning of Article 1(9) of Directive 2004/18/EC of the European Parliament and of the Council.

Source: Regulation (EU) No 223/2014 of the European Parliament and of the Council of 11 March 2014

Financial amount of expenditure submitted by the beneficiary in the context of a payment application which, after its examination, was considered to comply with the conditions for approval of the application (strict eligibility), which ensures the veracity, regularity and legality of the expenditure (formal verification) as well as the applicable eligibility conditions (normative eligibility).

Source: ESIF Common Glossary - Portugal 2020

the most deprived person(s) to whom food is distributed or to whom basic material assistance is provided.

Source: Ministerial Implementing Order No 190-B/2015 of 26 June 2015

any arrangement which has, at least in part, the same objectives as the Fund and which is implemented at national, regional or local level by public bodies or non-profit organisations;

Source: Regulation (EU) No 223/2014 of the European Parliament and of the Council of 11 March 2014

the financial amount to be recovered, by forfeiture of guarantees provided, by offsetting or by repayment, from the beneficiary of an operation as a result of a finding of non-compliance, irregularity or administrative error.

Source: ESIF Common Glossary - Portugal 2020

The body which will receive payments made by the Commission and which, under each Operational Programme, makes payments to beneficiaries, either in the exercise of its own powers or in the exercise of delegated powers.

Source: ESIF Common Glossary - Portugal 2020

temporary financial support granted to a beneficiary against reimbursement according to a pre-established schedule.

Source: Decree-Law No 159/2014 of 27 October 2014

Situations in which there is no infringement of provisions of Community law, such as:

• Administrative or technical errors concerning the eligibility of expenditure made by the MA or intermediate body;
• errors unintentionally made by beneficiaries and identified by the beneficiaries themselves with the MA/IB;
• Withdrawal of all or part of the implementation of the operations by the beneficiaries, including withdrawal of non-full implementation of the approved investments.

Source: ESIF Common Glossary - Portugal 2020

Basic consumer goods of limited value and for the personal use of the most deprived persons such as clothing, footwear, hygiene items, school supplies and sleeping bags.

Source: Ministerial Implementing Order No 190-B/2015 of 26 June 2015

National, regional or local public authority or body, functionally independent from the Managing Authority and the Certifying Authority, designated by the Member State for each Operational Programme, responsible for verifying the effective functioning of the management and control system. It may be assigned to several Operational Programmes.

In Portugal this task is carried out by the Inspectorate-General of Finance - IGF

Source: ESIF Common Glossary - Portugal 2020

National, regional or local public authority or body - the Agency for Development and Cohesion, I.P., designated by the Member State to certify expenditure and payment claims before they are sent to the Commission.

Source: ESIF Common Glossary - Portugal 2020

National public authority, designated by the Member State, responsible for the management and implementation of the programme in accordance with the principle of sound financial management and in accordance with national and Community rules.

Source: ESIF Common Glossary - Portugal 2020

Publication and systematisation of the set of requirements that applications must verify, both at operation and beneficiary level, in order to access funding under an Operational Programme.

The notice shall set out, inter alia, the types of intervention, the deadlines for the submission of applications, the conditions for the admission and selection of applications, the financial allocation available for their funding in each Operational Programme, and, where applicable, the respective associated region.

Source: ESIF Common Glossary - Portugal 2020

It is a common portal that gathers information on all projects financed on national territory, under the management of national authorities or under the management of the European Union, in order to strengthen the link between the different sources of European funding, and also serves as a gateway to all interested parties and provides information, through the specific information system (SI PT2020), between the cohesion funds and the EAFRD and EMFF, allowing to ensure the overview of all the ESI Funds and the exercise of governance in the Portugal 2020 plan, as well as access to information existing in the Public Administration.

Source: Decree-Law No 137/2014 of 12 October 2014

Formal request for public, national and/or European financial support submitted by the beneficiary to the managing authority of an operational programme (OP) to carry out eligible projects financed under that programme, formalised by completing and submitting a form describing, inter alia, the operation to be financed, its objectives, its sustainability, the timetable for implementation and the financial programming.

Source: ESIF Common Glossary - Portugal 2020

Formal procedure by which the certifying authority declares to the European Commission that expenditure submitted for reimbursement is eligible, that it is justified by receipted invoices or other accounting documents of equivalent probative value, or by physical output indicators in the case of the use of simplified costs, and that it was incurred in the context of operations duly approved for financing under an OP.

Source: ESIF Common Glossary - Portugal 2020

A collegiate body created for the FEAC with the aim of sharing information and listening to the relevant actors in the implementation of the APMC OP.

Source: Ministerial Implementing Order No 190-B/2015 of 26 June 2015

Share of eligible expenditure that is financed by Community funds.

Source: ESIF Common Glossary - Portugal 2020

Part of the investment of an operation that is carried out by private law entities, whether profit-making or not, whose scope of action is not considered to be in the public interest.

Source: ESIF Common Glossary - Portugal 2020

the acquisition by means of a works, supply or service contract and the acquisition or rental of land, existing buildings or other immovable property by one or more contracting authorities from economic operators selected by those contracting authorities.

Source: Regulation (EU, EURATOM) 2015/1929 of 28 October 2015

A conflict of interest exists where the impartial and objective exercise of the functions of a financial actor or other person is compromised for reasons involving family, emotional life, political or national affinity, economic interest or any other shared interest with the recipient.

The concept of conflict of interest shall at least cover any situation where staff members of the contracting authority or of a service provider acting on behalf of the contracting authority, who are involved in the conduct of the procurement procedure or who may influence the outcome of the procurement procedure, have, directly or indirectly, a financial, economic or other personal interest which may compromise their impartiality and independence in the context of the procurement procedure.

Verification of compliance with the eligibility criteria covering all elements relating to beneficiaries and operations which it is appropriate to control by administrative means.

Source: ESIF Common Glossary - Portugal 2020

abuse of power for personal gain.

There are 2 types of corruption:

• passive corruption means the deliberate action of an official, directly or through an intermediary, to request or receive advantages of any kind whatsoever, for himself or for a third party, or to accept a promise of such advantages, in order to act or refrain from acting in accordance with his duty or in the exercise of his functions in breach of his official duties in a way which damages or is likely to damage the European Communities' financial interests;
• Active corruption is the deliberate act of promising or giving, directly or through an intermediary, an advantage of any kind whatsoever to an official for himself or for a third party for him to act or refrain from acting in accordance with his duty or in the exercise of his functions in breach of his official duties in a way which damages or is likely to damage the European Communities' financial interests.

Set of rules that support the assessment of an application. These criteria are essentially intended to ensure that there are common, objective and transparent analytical parameters to support the prioritisation and approval of applications submitted for funding under an Operational Programme.

Source: ESIF Common Glossary - Portugal 2020

Share of eligible cost approved in accordance with applicable national and Community legislation, before deduction of any revenue and private contribution.

Source: Ministerial Implementing Order No 60-A/2015 of 2 March 2015.

The act by which an application for support is accepted once it has been verified that the eligibility and selection criteria have been met, after which the beneficiary acquires the right to funding.

Source: ESIF Common Glossary - Portugal 2020

the Certifying Authority submits to the European Commission a certified statement of the expenditure actually incurred by the beneficiaries and paid under the Funds in each operational programme with a view to reimbursement.

Source: ESIF Common Glossary - Portugal 2020

The period of time during which expenditure actually paid by a beneficiary under an operation is eligible for co-financing from the Funds.

Source: ESIF Common Glossary - Portugal 2020

natural persons, whether individuals, families, households or groups composed of such persons, whose need for assistance has been established on the basis of objective criteria laid down by the national competent authorities, in consultation with stakeholders and avoiding any conflict of interest, or defined by partner organisations and approved by those national competent authorities and which may include elements allowing for the targeting of the most deprived persons in certain geographical areas;

Source: Ministerial Implementing Order No 190-B/2015 of 26 June 2015

A detailed description of the management and control system, in which the procedures and controls put in place to take decisions on expenditure and applications, for payments and for accounting for the funds are presented.

The trail should also make it possible to trace transactions through the systems in order to identify all the steps through which revenue and payments have passed.

Source: ESIF Common Glossary - Portugal 2020

An integral part of the decision approving an operational programme, detailing, for each priority axis or priority, on an annual basis, the amount of the financial envelope foreseen for the participation of each Fund and the corresponding national funding sources (public and private) associated with it.

The financing plan shall indicate separately, as part of the annual contribution from the Structural Funds, the appropriations allocated to the regions receiving transitional support.

Source: ESIF Common Glossary - Portugal 2020.

Country that is part of the European Union. There are currently 28 Member States: Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, United Kingdom and since 1 July 2013, Croatia. Candidate Countries: Former Yugoslav Republic of Macedonia, Turkey, Albania, Montenegro and Serbia.

Source: European Union portal

The Europe 2020 strategy is a ten-year plan of the European Union for growth. This strategy aims not only at exiting the crisis but also at revising our growth model and creating the conditions to achieve a different type of growth: smarter, more sustainable and more inclusive growth.

It will be delivered through 5 main objectives that the EU is expected to achieve by the end of this decade and which concern the following areas: employment, education, research and innovation, social inclusion and poverty reduction, and climate and energy. The strategy also comprises seven ‘flagship initiatives’ which serve as a framework for joint activities by the EU and national authorities in the following areas: innovation, digital economy, employment, industrial policy, poverty and resource efficiency (http://ec.europa.eu/europe2020/europe-2020-in-a-nutshell/index_en.htm)

Source: ESIF Common Glossary - Portugal 2020

Sum of the contribution from the ESI Funds and the national public contribution, calculated on the basis of the approved total eligible cost, less the amount of the private contribution, defined in accordance with the OP-specific regulations and the projects’ own revenues, where they exist.

Source: Decree-Law No 137/2014 of 12 October 2014

Any intentional act or omission relating to:

• the use or presentation of false, incorrect or incomplete statements or documents, which has as its effect the misappropriation or wrongful retention of funds from the general budget of the European Communities or budgets managed by, or on behalf of, the European Communities;
• failure to disclose information in breach of a specific obligation having the same effect;
• the misappropriation of such funds for purposes other than those for which they were originally granted.

There are 3 types of fraud identified by the Association of Certified Fraud Examiners (ACEF):

• corruption;
• the misappropriation of tangible or intangible assets;
• Intentional manipulation of financial statements.

Source: Treaty on the Functioning of the European Union

Fund that promotes social cohesion in the Union, enhances social inclusion and thus ultimately contributes to the objective of eradicating poverty in the Union by contributing to the achievement of the target of reducing by at least 20 million the number of people at risk of poverty and social exclusion in line with the Europe 2020 strategy, thus complementing the Structural Funds.

The Fund shall contribute to the specific objective of alleviating the worst forms of poverty through the provision of non-financial assistance to the most deprived persons, the provision of food and/or basic material assistance and social inclusion activities aimed at the social integration of such persons.

This objective and the results of the implementation of the Fund shall be evaluated quantitatively and qualitatively.

Source: Regulation (EU) No 223/2014 of the European Parliament and of the Council of 11 March 2014

Promoting equality between women and men through appropriate gender mainstreaming in all social and political life, overcoming visible and invisible barriers that may arise in women’s and men’s equal access to economic, political and social participation.

The principle of gender equality means accepting and valuing equally the differences between women and men and the different roles they play in society.

Source: ESIF Common Glossary - Portugal 2020

Equal opportunities is a general principle whose two main strands are the prohibition of discrimination on grounds of nationality and equality between men and women.

It is a principle to be applied in all areas, including economic, social, cultural and family life.

Source: ESIF Common Glossary - Portugal 2020

the parameters used to measure the products generated by the implementation of the activities of an operation.

Source: Decree-Law No 159/2014 of 27 October 2014

any irregularity which may be of a recurrent nature with a high probability of occurrence in operations of a similar nature and which results from a serious deficiency in the effective functioning of a management and control system, including a deficiency in the establishment of appropriate procedures in accordance with this Regulation;.

Source: Regulation (EU) No 223/2014 of the European Parliament and of the Council of 11 March 2014

the planned activities, in addition to food distribution and/or basic material assistance, with the aim of mitigating social exclusion and/or addressing social emergencies in a more energetic and sustainable manner, such as guidelines on a balanced diet and advice on budget management;

Source: Regulation (EU) No 223/2014 of the European Parliament and of the Council of 11 March 2014

Territorial unit designating the European classification set up by the Statistical Office of the European Commission, EUROSTAT, with a view to establishing a coherent and structured division of the Community economic territory by creating a common territorial basis for statistical data analysis.

This classification is hierarchical, subdividing each Member State into territorial units at NUTS I level, each of which is subdivided into territorial units at NUTS II level, which in turn are subdivided into territorial units at NUTS III level.

Source: ESIF Common Glossary - Portugal 2020

a project, contract or action selected by or under the responsibility of the managing authority of the operational programme concerned and contributing to the objectives of the operational programme to which it relates.

Source: Regulation (EU) No 223/2014 of the European Parliament and of the Council of 11 March 2014

Any natural or legal person or other entity involved in the implementation of assistance from the Fund, with the exception of a Member State acting in the exercise of its prerogatives as a public authority

Source: Regulation (EU) No 223/2014 of the European Parliament and of the Council of 11 March 2014

A public or private body acting under the responsibility of one or more managing authorities or exercising powers on behalf of those authorities, in particular in relation to applicants and beneficiaries implementing operations.

Source: Decree-Law No 159/2014 of 27 October 2014

public bodies and/or non-profit organisations which, directly or through other partner organisations, distribute food and/or basic material assistance, combined, where appropriate, with accompanying measures, where applicable, or undertake activities directly aimed at the social inclusion of the most deprived persons, the operations of which have been selected by the managing authority.

Source: Ministerial Implementing Order No 190-B/2015 of 26 June 2015

Verification by the managing authority of a programme, which has approved the operation, or another competent authority, which focuses on all the information submitted by the beneficiary of the operation in the payment applications, and which, in a comprehensive manner, intends to confirm the eligibility of each expenditure submitted for funding.

Source: ESIF Common Glossary - Portugal 2020

Verification by the managing authority of a programme, which has approved the operation, or another competent body, carried out at the place where the operation takes place and whose purpose is to confirm that it has actually been carried out, both physically and in terms of documents and accounts. For this purpose, each year operations shall be selected on the basis of a representative sample.

Source: ESIF Common Glossary - Portugal 2020

the legal and financial commitment, entered into by the beneficiary on paper or in digital form, to implement a specific operation, under the terms and conditions set out in the approval decision adopted under an OP or RDP and in the applicable European and national legislation, in particular as regards the obligations arising therefrom and the consequences for non-compliance.

Source: ESIF Common Glossary - Portugal 2020

Percentage applied to an expenditure reflecting the share of its contribution to the realisation of the operation.

Source: ESIF Common Glossary - Portugal 2020

Set of policies, development strategies, policy areas, thematic objectives and investment priorities reflected in the Partnership Agreement, OPs and rural development, as well as in the legal framework governing the implementation of the ESI Funds, on the continent and in the autonomous regions, between 2014 and 2020.

Source: Decree-Law No 137/2014 of 12 October 2014

an operational programme supporting the distribution of food and/or basic material assistance to the most deprived persons, combined, where appropriate, with accompanying measures aimed at reducing the social exclusion of the most deprived persons;

Source: Ministerial Implementing Order No 190-B/2015 of 26 June 2015

Financial support granted to a beneficiary, which may be repayable or non-repayable, as laid down in Commission Implementing Regulation (EU) No 184/2014 of 25 February 2014.

Source: Decree-Law No 159/2014 of 27 October 2014

Percentage that public funding (Community fund and in some cases national public contribution) represents in the total eligible cost of an operation.

Source: ESIF Common Glossary - Portugal 2020

Percentage that Community funding represents in the total eligible cost of an operation.

Source: ESIF Common Glossary - Portugal 2020

Relationship between expenditure actually incurred and expenditure approved in an operation.

Source: ESIF Common Glossary - Portugal 2020