important notice
document retention dates
for projects approved in the 1994-1999 programming period

The Programme Executive has received notification from the Scottish Executive about the recommended dates that sponsors of all ERDF and ESF projects supported during the 1994 – 1999 Programming period should continue to retain all relevant project documentation until.

Sponsors will be aware that all projects in receipt of Structural Fund aid may be liable to an audit inspection from the European Commission, the European Court of Auditors or the Member State. These visits may take place either during the active life of a Programme or for a period of time beyond the formal end of a Programme. This period of time and thus the end date for potential audit scrutiny is determined by the date at which the Member State receives the final payment for the relevant Structural Fund Programme.

To date, only the 1994 – 1996 Objective 2 Programme has received its final payment and therefore the precise dates for the other Programmes are still to be confirmed. With regard to the latter, the Programme Executive will contact the partnership again in 2004 when the Scottish Executive has determined a specific end date.

Listed below are the recommended retention dates for all Programmes that operated in the East of Scotland during the 1994 – 1999 Programming period which all sponsors are advised to work to for the time being:

Eastern Scotland Objective 2 Programme 1994 – 1996
All documents should now be retained until at least 17 October 2006 rather than the originally recommended date 31 December 2003;

Eastern Scotland Objective 2 Programme 1997 – 1999
All documents should now be retained until at least 31 December 2007 rather than the originally recommended date 31 December 2006;

Eastern Scotland RECHAR II Programme 1994 – 1999
All documents should now be retained until at least 31 December 2007 rather than the originally recommended date 31 December 2006;

North West Grampian Objective 5b Programme 1994 – 1999
All documents should now be retained until at least 31 December 2007 rather than the originally recommended date 31 December 2006; and,

Rural Stirling and Upland Tayside Objective 5b Programme 1994 – 1999
All documents should now be retained until at least 31 December 2007 rather than the originally recommended date 31 December 2006.

Please note: the above dates extend those identified in individual project approval letters and represent the latest best practice advice. A failure to provide all relevant documentation for audit inspection could result in a requirement for the sponsor to repay grant.

If you require any further assistance on this issue please contact Nigel Thomas at [email protected].

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