Transcript Diapositiva 1 - Provincia Di Ancona

GOES PROJECT –
070401/2010/579105/SUB/C4
Civil Protection Preparedness & Prevention
Financial Instrument
Financial and Administrative Issues
1
OVERVIEW OF THE PRESENTATION
Contents
1) Eligible costs and cost categories
2) Budget: present budget breakdown and
modifications
3) Reporting deadlines, requirements and templates
4) Most common problems with financial reporting
5) EU Payment modalities
2
ELIGIBLE COSTS (1)
Directly linked and necessary for the project
• Reasonable and comply with principles of sound financial
management  “value for money”
• Compliant with applicable tax and social legislation
• Actually incurred during lifetime of action
• Identifiable and verifiable  functioning financial and analytical
accounting system in place;
• Without any profit
3
ELIGIBLE COSTS (2)
• Personnel costs  calculated on the basis of the actual gross salary or wages
plus obligatory social charges and any other statutory costs. Time spent for the
project must be recorded on a timely basis by means of time sheet.
• Travel and subsistence  details required on reason/purpose, destinations,
number of persons, travel costs, subsistence costs (e.g. use of per diem)
• Equipment  relating to durable goods, clear description of item required; full
estimated purchase cost; participant shall apply internal rules to calculate the
eligible depreciation charge (exception: for equipment acquired before the starting
date of the project shall be considered as overheads cost category)
• Sub-contracting/external assistance  relate to purchase of services, not of
goods; respect rules on public procurement.
•Other direct costs  other direct cost not falling within another defined cost
category. (ex: consumables)
• Overheads  Costs that cannot be directly linked with buildings, administrative
costs => Maximum amount: 7% of total amount of eligible direct cost must be
identifiable and justifiable in the accounting system.
4
NON ELIGIBLE COSTS
• Not foreseen in the project
• Excessive expenditure: lodging in luxury hotels, business class tickets
• Interest charges
• Provision on losses
• VAT (exception if the participant cannot recover tha VAT paid under the
project. Proof to be delivered)
NB - CONCERNING THE VAT
If you haven’t done it yet, please send us by post or courier the VAT
Declaration filled in, stamped and signed by your financial responsible as
soon as possible.
5
PRESENT BUDGET BREAKDOWN
BENEFIC.
PROVAN
Marche
Region
FCVRE
PLV
IITC - BAS
SM
TOTAL
TOTAL BDG
PERSONN
EL
160.000,0
60.000,00
59.000,00
27.000,00
70.000,00
42.000,00
83.000,00
24.508,00
80.000,00
38.930,00
73.000,00
25.642,00
525.000,0
218.080,00
TRAVEL
16.044,00
10.564,00
8.694,00
9.492,00
7.035,00
8.358,00
60.187,00
EQUIP.
17.000,00
3.000,00
1.200,00
17.000,00
1.000,00
19.000,00
58.200,00
OTHER
DIRECT
COSTS
3.050,00
3.000,00
9.600,00
2.000,00
1.000,00
4.000,00
22.650,00
SUBCONT
R.
OVERH.
62.950,00
956,00
14.000,00
1.436,00
6.500,00
2.006,00
29.000,00
1.000,00
30.000,00
2.035,00
15.000,00
1.000,00
157.450,00
8.433,00
6
NEW BUDGET BREAKDOWN
BENEFIC.
PROVAN
Marche
Region
FCVRE
PLV
IITC - BAS
SM
TOTAL
TOTAL BDG
PERSONN
EL
160.000,0
60.000,00
59.000,00
27.000,00
70.000,00
42.000,00
83.000,00
24.508,00
80.000,00
41.430,00
(+2.500,00)
73.000,00
25.642,00
525.000,0
218.080,00
TRAVEL
16.044,00
8.800,00
(- 1.764,00)
8.694,00
9.492,00
7.035,00
8.358,00
58.423,00
EQUIP.
17.000,00
3.000,00
1.200,00
17.000,00
1.000,00
19.000,00
59.035,00
OTHER
DIRECT
COSTS
3.050,00
4.764,00 (+
1.764,00)
9.600,00
2.000,00
1.000,00
4.000,00
25.914,00
SUBCONT
R.
OVERH.
62.950,00
956,00
14.000,00
1.436,00
6.500,00
2.006,00
29.000,00
1.000,00
25.500,00 (4.500,00)
4.035,00(+
2.000,00)
15.000,00
1.000,00
152.950,00
10.598,00
7
REPORTING REQUIREMENTS
PROGRESS REPORTS
- Deadlines for the Associated Beneficiaries: July 15, 2011, April 15, 2012.
- Have a maximum length of 4 pages and have as an annex the updated T forms
(Technical Application forms), allowing the Commission to assess the project’s
progress.
- Progress reports should contain a summary update of the project past, ongoing
and planned activities and outputs, as well as relevant comments on project
management and partnership management aspects.
- It should have as an attached a one-page financial summary highlighting the
project expenditure incurred until the drafting of the progress report. The form
“Participant Cost Statement Summary” or “Consolidated Cost Statement for the
Action” should be used (the latter only if the project includes associated
beneficiaries).
8
IMPORTANT ELEMENTS
OF FINANCIAL REPORTS
Whenever requesting a payment (final, in our case) the following
sheets of the Excel-Workbook must be sent in a paper version:
Standard Payment Request and Financial Statement - including
payment request; do not forget the declaration of interest yielded on
pre-financing payment (in the FR01 form. Payment request must be
filled out in any case) – completed, signed and dated by the CO.
Participant Cost Statement Summary – completed, signed and
dated by the CO and the ABs.
Consolidated Cost Statement for the Action - If the project
includes associated beneficiaries, CO must also complete and sign
the consolidated cost statement for the Action (FR03 form)
9
IMPORTANT ELEMENTS
OF FINANCIAL REPORTS
All the financial forms (except time sheet) are obligatory formats
VAT declarations must be presented for participants that cannot
recover VAT
NOT TO BE ANNEXED: supporting documents such as invoices and
time sheets. The Commission will request them if necessary.
IMPORTANT: Each participant (CO an ABs) must complete an
individual Excel-Workbook to report their individual costs.
REMEMBER: keep an electronic version of all working documents
used in the preparation of the Excel-Workbook.
For the Municipality of Sophia - Exchange rate: InforEuro –
http://ec.europa.eu/budget/inforeuro/index.cfm?Language=en
10
COMMISSION FINANCIAL AUDIT
• Audit possible at any time during the project
implementation ad up to 5 year after the final payment
• Keep all documentation required to ascertain the
elegibility of the costs
• On the basis of the conclusions, appropriate measures
will be taken even recovery.
11
COMMON PROBLEMS IN MANAGING
GRANTS
• No reference on the invoices (name of the project)
• F0 Form Part A total = Part B total
• F6 form: please detail the description of the cost
categories, such as subcontracting costs (specify)
12
EU PAYMENT MODALITIES
 GOES has already received a 60% pre-financing of
an amount of € 236.250,00 (1st instalment).  The
CO has already transferred the pre-financing to all
ABs after the PA signature as indicated in the
following table.
 The balance (40% final payment) shall be paid after
the approval of the final technical report and the
statement of expenditure and income.
 The Commission has 105 days to approve them
(unless comments are required).
13
PRESENT SITUATION OF PAYMENTS
 The Province of Ancona transferred the 1st instalment to
the GOES partners:
Partners
Total budget
Total EU funds
per partner
Amount of 1st
instalment
PROVAN
€ 160.000,00
€ 120.000,00
€ 72.000,00
REG. MAR. - PT
€ 59.000,00
€ 44.250,00
€ 26.550,00
Fun. Com. Val. –
Reg. EU
€ 70.000,00
€ 52.500,00
€ 31.500,00
Pol. Loc.
Valencia
€ 83.000,00
€ 62.250,00
€ 37.350,00
IITC-BAS
€ 80.00,00
€ 60.000,00
€ 36.000,00
Mun. Sophia
€ 73.000,00
€ 54.750,00
€ 32.850,00
TOTAL
€ 525.000,00
€ 393.750,00
€ 236.250,00
14
CONTACTS
Thank you for your attention.
Province of Ancona – Financial and administrative reporting:
[email protected]
++39 (0)71 5894211
[email protected]
++39 (0)71 5894210
15
STEERING COMMITTEE
Meeting Agenda:
- Reports of the 1st Steering Committee meeting in
Valencia – approval and signature.
- Steering Committee Regulation – approval.
- Budget modifications.
- Dissemination and promotion of the project.
- Personnel involved in the project.
- Other (next meeting in Sophia, system architecture,
etc.)
16