Transcript Slide 1

Reporting
Instructions
For Beneficiaries and Partners
of the
HUSKROUA ENPI CBC Programme
November 2011
Types of reports (1a)
• From content point of view:
– Narrative
– Financial
• From financial management point of view:
– Informative (each 6 months)
– Verified (accompanying Request for Payment)
Types of reports (1b)
• From reporting period point of view:
– Interim
– Final
• From submitter point of view:
– Partner Level (Individual)
– Project Level (Consolidated)
Types of reports (2):
• Both Narrative and Financial Reports are
submitted altogether
• Both types should correspond to each other, i.e.
expenditures should correspond with activities
carried out
• Templates annexed to Grant Contract unless not
modified by JTS (Annex to ‘Guidelines for
Verification of Expenditures’, programme website)
Types of reports (3a):
• Informative report is submitted without any
Request for Payment and has no any financial
consequences, it serves for monitoring and
evaluation of project implementation progress by
JTS
• Informative report is submitted every 6 months
directly to JTS by project Beneficiary in the
name of project Partnership
Types of reports (3b):
• Verified report includes Expenditure Verification Reports on
Partner Level prepared by relevant National Controllers and
Auditor(s) (according to Annex VII to the Grant Contract)
• Verified report is submitted by Beneficiary to JTS together
with Request for Payment of further pre-financing or balance
payment (includes Report for Checking the Compilation of a
Consolidated Financial Report and Expenditure Verification
Reports of Partner Level Reports prepared by relevant
National Controllers and Auditor(s))
• Verified report is accompanied with supporting documents
(hard or electronic copies)
Types of reports (4):
• Interim reports are submitted within
project implementation period, these could
be either informative (after each 6 months)
or verified
• Final report is submitted after project
implementation period and is always
verified
Types of reports (5):
• Partner level reports have to be prepared by all Partners
(incl. Beneficiary) and submitted to Beneficiary, in case of
informative report. They serve as the basis for
compilation of Consolidated (Project level) report by
Beneficiary. In case of interim verified/ final report,
Partner level reports have to be prepared by all Partners
(incl. Beneficiary) and submitted to NCs/Auditor.
• Project level report is submitted by Beneficiary to JTS
accompanied by all Partner level reports, in case of
informative report. Project level report is submitted by
Beneficiary to NC/Auditor, in case of interim verified/final
report.
Reporting templates:
• Annex VIa Interim Narrative Report
• Annex VIb Final Narrative Report
• Annex VIc Financial Report (two in one –
Interim and Final)
Annex VIa Interim Narrative Report
• Main parts:
– Brief instructions that may be deleted
– 1. Description
– 2. Assessment of implementation of Action
activities
– 3. Partners and other Co-operation
– 4. Visibility
Annex VIb Final Narrative Report
• Main parts:
– Brief instructions that may be deleted
– 1. Description
– 2. Assessment of implementation of Action activities
(wider than in Interim Report and emphasis on
sustainability)
– 3. Partners and other Co-operation (wider)
– 4. Visibility
– Proves of the transfers of ownership
General comments:
• Properly describe project outputs and
results
• Properly describe achievement of project
indicators both pre-defined and specific
• Properly link modification of activities with
project modifications and amendments of
the Grant Contract
Annex VIc Financial Report (1)
• Worksheets:
– INFORMATION
– Forecast budget & follow-up
– Interim report
– Sources of Funding
Annex VIc Financial Report (2)
• Worksheets:
– Consolidated fin. information
– Final report
– Summary of HR expenditures
– Summary of budget lines 2-6
INFORMATION worksheet:
• Contains basic instructions on use of
Financial Report worksheets
• As well as explanations on calculation of
exchange rate, and
• Roundings (eurocents)
Forecast budget & follow-up:
• “Previous period” = reporting period:
– 6 months (in case of informative report) or 12
months (in case of verified report)
• Following period = period to next report:
– 6 months (in case of informative report) or 12
months (in case of verified report)
Interim report:
• Budget as per contract/rider:
– Data from the contract: this could be either 'All
years' in case of verified report or '1 year' in
case of informative report
• Reallocation and use of contingencies:
– allowed reallocation = modification
– use of contingencies = reserve (addendum)
• Budget after reallocation and use of
contingencies – total of previous two
Interim report:
• Expenditures incurred (and paid):
– Per currency:
•
•
•
•
# Units – actual number during the reporting period
Unit cost – average unit cost for current report
Total cost – multiplication of previous two
Fx-rate: arithmetical average exchange rate of national
currency to Euro for months covered by the reporting period
based on exchange rates published on InfoEuro
http://ec.europa.eu/budget/inforeuro/index.cfm?Language=en
Interim report:
• Expenditures incurred:
– Total for the period in EUR:
• Units total # for all currencies – actual number
during the reporting period for all currencies
• Total cost of the period (in EUR)
– Cumulated costs (before current report):
• In case of first report – empty
• In case of second report – data from 1st report
Interim report:
• Expenditures incurred:
– Cumulated costs (from start of implementation
to present report included):
• In case of 1st report – costs of current period
• In case of 2nd report – as above plus previous report
– Remaining costs (after the present report) (in
EUR):
• Difference between planned (or modified) budget and
spent amount
Sources of Funding:
• According to format annexed to the Grant
Contract:
– Actual data corresponding to the expenditure
reported, not to the pre-financings received,
relevant for reporting period: 6 months, 12
months, etc.
– Both on partner and project levels
Consolidated fin. Information:
• The template is set for Interim/Final
verified report:
– Previous period forecast budget = budget of
the 1st year of implementation
– Paid ENPI pre-financing… = amount of real
payment received
– Expenditure incurred and verified… = spent
amount within reporting period
Consolidated fin. Information:
• The template is set for Interim/Final
verified report:
– ENPI part of expenditure… - is calculated by
applying the percentage set out in article 3.2
of Special Conditions to GC
– Following period forecast ENPI… - remaining
amount of ENPI that has to be paid to project
(not relevant in case of Final report)
Consolidated fin. Information:
• The template is set for Interim/Final
verified report:
– Amount of further installment of ENPI grant to
be paid = in case “70%” rule is kept, amount
is indicated according to article 4.2 of Special
conditions to GC
– If “70%” rule is not kept, amount is decreased
according to article 15.1 of General conditions
General remark:
• In case 70% of pre-financing is not spent on
project level, it is not necessary to submit
verified interim report to NC/Auditor, although,
informative report should be submitted on 6
month basis to JTS
Final report:
• The same as interim except:
– Variations in comparison with initial
budget/rider:
• In absolute value in EUR
• In %
• Explanation for all variations:
– Reason for modification and reference to “approving”
document if any
Summary of HR expenditures:
• Gross amount (in original currency) –
gross salary of the person in organisation
according to book-keeping records
• Eligible gross amount (in original currency)
– eligible amount based on limits set by
programme and level of dedication of the
person in relevant month, supported by
timesheets
Summary of budget lines 2-6:
• Gross amount (in original currency):
– Including taxes and ineligible expenditures;
• Net amount (in original currency):
– Excluding taxes;
• Eligible amount (in original currency):
– Part of expenditure which is eligible according
to Programme requirements
General comments:
• Calculation of the exchange rate:
– Average rate for months covered by the
report, using the rates published in Inforeuro
• Indication of eurocents (visually)
• Preciseness of amounts (round function)
Procedures of reports submission (1):
• Step 1. Partners prepare Partner Level
Narrative and Financial Reports.
• Step 2a. Partners submit their reports to
Beneficiary (in case of Informative report)
• Step 2b. Partners submit their reports to
NC/ Auditor (in case of Verified report)
Procedures of reports submission (2):
• Step 3a. Beneficiary compiles Partner
Level Reports (incl. its own) into
Consolidated Report (both Narrative and
Financial)
• Step 4a. Beneficiary submits consolidated
Project Level Report accompanied by
Partner Level Reports to JTS
Procedures of reports submission (3):
• Step 3b. Relevant NC/ Auditor performs
verification of expenditures on partner
level
• Step 4b. NC/ Auditor submits Report for
Expenditure Verification to the Partner and
Partner submits it to the Beneficiary
Procedures of reports submission (4):
• Step 5b. Beneficiary compiles Partner
Level Reports (incl. its own) into
Consolidated Report (both Narrative and
Financial)
• Step 6b. Beneficiary submits Consolidated
Project Level Report to relevant NC/
Auditor for expenditure verification
Procedures of reports submission (5):
• Step 7b. Relevant NC/Auditor performs
verification of Consolidated Report and
submits relevant report to the Beneficiary
• Step 8b. Beneficiary submits Consolidated
Project Level Report accompanied by all
supporting documents (hard or electronic
copies) to JTS
Procedures of reports submission (6):
• Informative reports (without Request for
Payment) must be submitted to JTS not
later than 3 months after the end of each
sixth month of project implementation
• It’s up to project partners how to use
available time – 90 days
Procedures of reports submission (7):
• Verified reports (with Request for
Payment) must be submitted to JTS not
later than 3 months after the end of
reporting period defined in the report
• Due to involvement of NCs 90 days should
be used as follows:
– 10 + 50 + 10 + 10 + 10 days
Procedures of reports submission
(8):
• Preparation and submission to NCs/Auditor(s) of Project
Partner Reports - 10 days
• The NCs/Auditor(s) perform the verification and issue
the Verification Report (Annex VII) - 50 days
• The Beneficiary draws up and submit the Consolidated
Report for verification to NC/Auditor - 10 days
• The NC/Auditor performs its verification and issues
Report for Checking the Compilation of a Consolidated
Financial Report - 10 days
• The Beneficiary submits the project level report to the
JTS - 10 days
Documents to be submitted:
• Informative Report:
– Partner Level (including Beneficiary):
• Interim/Final Narrative Report
• Interim/Final Financial Report:
–
–
–
–
–
Forecast budget & follow-up
Interim/Final report
Sources of Funding
Summary of HR expenditures
Summary of budget lines 2-6
Documents to be submitted:
• Informative Report:
– Project Level (Consolidated):
• Interim/Final Narrative Report
• Interim/Final Financial Report:
–
–
–
–
Forecast budget & follow-up
Interim/Final report
Sources of Funding
Consolidated fin. Information
• Relevant Partner Level Reports
Documents to be submitted:
• Verified Report:
– Partner Level:
• The same as Informative plus supporting
documents (as requested in the ‘Guidelines for
Verification of Expenditures’ prepared by relevant
NC):
–
–
–
–
Proves of expenditures
Tender documents
Timesheets
Etc.
Documents to be submitted:
• Verified Report:
– Project Level (Consolidated):
• To NC/Auditor: the same as Informative plus Report(s)
for Expenditure Verification of Partner Level Report(s)
• To JTS:
– The same as Informative plus Report for Checking the
Compilation of a Consolidated Financial Report issued
by NC/Auditor on project level and Report(s) for
Expenditure Verification of Partner Level Report(s)
– Request for Payment (dated after Report for Checking
the Compilation of a Consolidated Financial Report)
Where to submit documents:
• to National Controllers:
– Ministry of Agriculture and Rural Development of SR,
Cross-Border Cooperation Control Unit, Prievozská 2/B,
Bratislava, 825 25
– VÁTI Hungarian Nonprofit Ltd., Mátészalka Territorial
Office, H-4700 Mátészalka, Szalkai László u. 11.
– Ministry of Regional Development and Tourism, General
Directorate of Territorial Activity Coordination - First Level
Control Department, 17 Apolodor Street, Bucharest,
Romania
Where to submit documents:
• to Joint Technical Secretariat:
VÁTI Hungarian Nonprofit Ltd.
HU-SK-RO-UA ENPI CBC Joint Technical Secretariat
Gellérthegy u. 30-32, Budapest, H-1016