First Level Controller

Programme: Interreg EURO-MED
Project title: Strategy for the Sustainable Management of Mediterranean Forests
Project acronym: StrategyMedFor
Project reference number: Euro-MED0200314
Beneficiary: Istituto Oikos E.T.S.
Estimated budget: 6000 (VAT included)
Project contract duration: Earliest as possible start date– 30/09/2026

1. Background information:
Istituto Oikos is looking for a person eligible for the professional assignment of National Controller (hereafter referred to as “NC”) for the verification and certification of expenditures incurred in the framework of the Interreg Euro-MED Project StrategyMedFor (Euro-MED0200314).
The StrategyMedFor projects gathers 7 partners in 6 countries of the Interreg Cooperation area (including 2 IPA countries) and associated institutions from the forest EU and international scene to protect, restore and valorise particularly the Mediterranean Forest Ecosystem. The main goal is the development of a Strategy for Sustainable Management of Mediterranean Forests (SSMMF) targeted to each forest type and adapted to foreseeable climate scenarios, through the integration of new technologies and wide-Mediterranean data into a spatial context, combining geospatial data, remote sensing, GIS and climate modelling in the development of the Strategy. Scientific-sound
recommendations about how and which forests to protect, restore or manage into resilience, specific tools such as thematic cartography about the status of forests in real time, and the priority areas for action are envisaged

Istituto Oikos is receiving financial support (grant) from the European Union under the Interreg euro-Med programme. As such, Istituto Oikos is required to submit financial reports on its expenses incurred in relation to the implementation of the project. The NC is responsible of verifying and certifying that the expenditures declared by Istituto Oikos complies with the EU, Programme and national eligibility rules.

2. Duties of the First Level Controller
The NC must verify the eligibility of expenditures and provide a control certificate and report following the preparation by Istituto Oikos of the six-month period reporting for the StrategyMedFor project. Specifically, the NC must validate Istituto Oikos’ expenditure through the completion of a compulsory “control checklist” that is available in the JEMS monitoring System provided by the Programme. Within the “control checklist” NC will require to complete 5 sections:

1. General consideration/eligibility criteria
2. On-the-spot verifications (if applicable)
3. Eligibility along cost categories
4. Compliance with information and publicity requirement
5. Compliance with other EU rules

The completion of the “Control checklist” entails ensuring:

> The expenditure complies with the EU, Programme and national eligibility rules and with the conditions for support and payment of the project, as described in the Subsidy contract;
> The expenditure is incurred and paid during the project's eligibility period;
> The supporting documents are sufficient and an adequate audit trail exists;
> The expenditure is correctly recorded in a specific accounting system or identifiable with an accounting code dedicated to the project with the exception of cost calculated as flat rate and lump sum;
> The expenditure in a currency other than the Euro has been converted using the correct exchange rate;
> EU, national and institutional procurement rules were observed;
> The products, services and works co-financed were actually delivered;
> The expenditure has a clear/direct link to the project activities and cost categories of the budget, which are in line with the consolidated application form and the Subsidy contract;
> Where applicable, the beneficiary has indicated the source and amounts of external national co-financing received;
> The risk of double financing is excluded;

The selected NC should be available to assist Istituto Oikos in its premises during the closure of each six-month reporting period and /or the occasion of possible visits and audits.

3. National Controller’s qualifications
The NC will have to prove:
> Degree in accounting, finance and relevant fields
> Relevant working experience in controlling project expenditure co-financed under EU programmes which goes beyond classical checks on accounts: it also involves a judgment on the compliance with EU, national and Programme rules
> Good knowledge of English
> Knowledge of relevant EU programme and national rules

Additionally, the task of the NC cannot be assigned to whom:
a) has been subjected to measures of prevention ordered by the judicial authority as provided by art. 6 and art. 67 of the Legislative Decree no. 159/2011 and subsequent amendments except for the effects of rehabilitation;
b) is in state of legal or temporary disqualification from holding directorate offices of legal persons or firms from holding public office in perpetual or for a period longer than three years, except after rehabilitation;
c) has been sentenced by a judgment against which no appeal is possible, except after rehabilitation, or with irrevocable sentence of penalty determination under article 444, subparagraph 2 of the code of criminal procedure, except after rehabilitation: o to imprisonment sentence for one of the crimes provided for by law concerning insurance, banking, financial activities, as well as provided for, by law concerning payment instruments;
> to imprisonment for a period not less than one year for a crime against Public Administration, against justice administration, against public faith, against property, against public safety, against public economy, against industrial and commercial sectors or for a crime in national fiscal legislation issues;
> to imprisonment for one of the crimes under the title XI, book V of the civil code and under the Royal Decree 16th of March 1942, n. 267;
> to imprisonment for a period not less than two years for any other premeditated crime;
d) has been declared bankrupt, except expiry of terms and effects of the bankruptcy, according to the Royal Decree 16th of March 1942, n. 267, or if they were appointed president or administrator, deputy administrator, managing director, statutory auditor of companies or
bodies that were subject of bankruptcy proceedings, creditors arrangement or assets liquidation, for at least the three financial years prior to the adoption of the relative restrictive measures, provided that the restrictive measures has to last until five years since the adoption
of the measures themselves.

the NC must:
a) be registered from at least three years, in the Register of Chartered Accountants and Accounting Experts or in alternative in Register of Legal Auditors, established the Legislative Decree 27 January 2010, n. 39.
b) not have been removed for serious failures, in the last three years, from a Certified Public Accountant/Statutory Auditor position, in public or private Companies and Bodies.

The NC in charge should not be in one of the following positions towards the contracting Beneficiary:
> Individual or relative’s participation, by now or referred to the last three years, to the management or control board and to director general's office:
1) of the contracting Beneficiary company or its holding
2) of the companies who possess, directly or indirectly, in the contracting Beneficiary company or in its holding more of 20% of the voting rights;
> Existence, by now or referred to the last three years of other business relations or engagements to establish such business relations with the contracting Beneficiary/company or with its holding;
> Any other situation, different from those under a) and b) compromising or, however, affecting the controller independence;
> The controller in charge cannot simultaneously assume the task of controller of the contracting Beneficiary company or of its holding;
> To be a relative of the contracting Beneficiary;
> To have business relations resulting from the belonging to the same established professional structure, however called, in which the activity control is carried out, for any reason, even for autonomous collaboration and employee job, or to any other economic nature activity
establishing business interest or sharing of business interests.

Moreover, The NC in charge, at the end of the task, cannot become a member of the administration bodies, control and directorate general of the contracting Beneficiary before a period of three years passed.

4. Application Procedure
Interested persons are requested to contact by email to paolo.gioffreda@istituto-oikos.org by the 19th of July 2024.

5. Contacts
Paolo Gioffreda
Email: paolo.gioffreda@istituto-oikos.org