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Monitoring and

Evaluation in

Humanitarian Aid:

Quality Procedures

PROJECT – STRAND 1 – Training and Capacity Building

Introduction





in collaboration with

What it isn‟t







 A fast course in PCM applied to emergency

 An introductory course on ECHO

 A course on strategies and methodologies

of humanitarian interventions

Objective









To facilitate the knowledge and correct

use of new ECHO procedures

elaborated with the new

Framework Partnership Agreement

therefore…









Show “know how”

Introduction to

the new FPA

Attention







It will come into force from Jan 1 2004

Preceding documents will no longer be valid

Its legal base still in Council Regulation of

June 20 1966 and in new financial provisions

in force since Jan 1 2003

Corresponds to:







The introduction of new EU Financial

Provisions from Jan 1 2003

Need for internal transparency in EC

Role of ECHO not only financial

Priority given to the quality of

operations

Attention









ECHO demands quality bonds:

The qualitative approach is not

optional

Centrality of indicators, procedure

application, results/objective

Basic philosophy







Quality of the proposals and work such

as:



Strict respect of ECHO procedure

Ability to show “know how”

Need to develop a preventive approach

from the identification phase to the end of

the operations

Official documents









FPA itself Preamble Provision







Annex 1.: Single form





Annex 2.: Budget





Annex 3.: Grant Agreement





Annex 4.: General Condition





Annex 5.: Rules & Procedures (Cont. & Proc.)

Support Documents

and guidelines





Single Form Guidelines





Log. Framework matrix and LF Guidelines



Single Form

Workflow matrix





ECHO manual for PCM





Budget Guidelines

Budget

Explanatory notes on Budget Documents





Glossary

Other

Cost-recovery schemes

Instruments proposed

by project ECHOTrain





Guidelines of the presentation of ECHO

financial annexes

Trenino

Guidelines for the statements of an

ECHO project







Script model for an ECHO project (single

Case study form, logframe, workflow, budget) in the

various phases:





Project proposal



Intermediate report



Pre-final report



Final report

FPA itself, Preamble

and Provisions



In collaboration with

About terminology







In keeping with the EC terminology

The NGOs of the north will be called

“Humanitarian Organisation” (HO)

Projects (humanitarian interventions)

will be called “Operations”

We will refer to the European

Commission (EC) instead of ECHO

FPA “itself”

FPA: the signature









It is the “contract” which is signed by the

representative of the EC and the HO

Defines the composition of official

documents

Defines “hierarchy” of the various

documents introduced

Hierarchy of the

documents



Preamble

Defines OBJECTIVES, PRINCIPLES & VALUES

shared by humanitarian aid

Provisions Define the goals of the partnership and the

GUIDELINES of the operations



Gen. Con. Define the General RULES for the

implementation of the operations



Gr. Agr.

Defines the framework

SPECIFIC to each operation

Preamble

Preamble



 Defines the OBJECTIVES, PRINCIPLES, and VALUES shared by the

signatory parties

 The role and added value of the NGOs in humanitarian operations is

knowledged

 Specifies the role of ECHO in ensuring that the quality of its partners

and relative operations GARANTEE high levels of performance both in

terms of efficiency and accountability (monitorability and assuming

their responsabilities)

 The purpose of the FPA is to define the RECIPROCAL roles in

implementing the operations

 Affirms the need for reciprocal knowledge and respect for the

principles and statutes of all Parties

Provisions

Provisions







Define the criteria, objectives and general

rules of the FPA



Define the duration of the FPA (Dec. 31,

2007, art. 25)



Contain the regulations which have

significant affect on the HO‟s work

Provisions



Document structure



Title I Legal base and purpose of FPA

(5 articles)





Selection procedure and annual

Title II assessment of Partners; suspension and

(9 articles) loss of the condition of Partner







Title III Basic principles and objectives of the HO

(6 articles)







Title IV Monitoring of EC; evaluation; audit;

(5 articles) disputes between HO-EC; FPA duration

Provisions

Elements of interest







To optimise the implementation and the

results of the operations (art. 3.2.)





 In accordance with the principles of

economy, efficiency and effectiveness

 To set out SPECIFIC, MEASURABLE,

ACHIEVABLE, RELEVANT and TIMED

objectives

 Monitoring the achievement of the

operations

Provisions

Elements of interest



Implementation of Partnership

(art 5) therefore

 Adherence to codes of conduct

 Fair working conditions for workers, volunteers or

salaried, with attention to their safety and their

professional development

 Promotion of a learning culture based on evaluation

 ECHO shall be invited to participate in meetings for

the exchange of information and co-ordination

 ECHO will organise a Partners’ conference once a

year

 ECHO will meet once a year with Partners to monitor

the implementation of the FPA

Provisions

Elements of interest





 The HO is considered on its global capacity (Art. 8)

therefore



Determinating factors:

 Results of previous operations financed by the

EC (not only ECHO)

 Readiness to take part in co-ordination system

set up for humanitarian operations

 Ability and readiness to work with humanitarian

actors and communities in third countries

ECHO will annualy evaluate that these criteria have

been met

Provisions

Elements of interest



Beside being non-profit, the Partner

must garantee minimum standards and

must submit and audit statement by an

external auditor referring to the last two

years of activity (art. 9-14)

therefore



There is a constant verification of work

Must subscribe to a code of conduct

The audit is obligatory

Suspension from the FPA is foreseen (in

serious cases)

Provisions

Elements of interest







The EC reserves the right to suspend the

FPA in the case of: (art. 13)





Failure to respect non-profit/HQ

conditions

Bankruptcy, serious misconduct, etc…

Conflict of interest

Misrepresentation in supplying

information

Provisions

Elements of interest





 Beside principles of Humanity, Impartiality,

Neutrality and Indipendence emphasis is placed

on: (art. 17)

 Allocation of funds according to the needs and needs

assessment and the promotion of the objective of

“responding globally to humanitarian needs”

 Promotion of participation (in all phases)

 Respect of culture, structure and local customs

 Establishing a connection between relief,

rehabilitation and development (LRRD)

 Working to strengthen capacities of communities

Provisions

Elements of interest







Visits, audits and evaluations are part of

ECHO‟s job (art. 21-25)

therefore

 Evaluation becomes an important phase of the

operations

 Both ECHO and the HO must garantee the

evaluation of the operations

 The HO shall be able to include in its financing

request the cost related to this evaluation

providing in the proposal the terms of reference

[art 22.2.]

 The HO shall garantee access to its accounting

documents to the EC (…)

Annexes

General Conditions (Annex IV)

Grant Agreement (Annex III)

Single Form (Annex I)

Budget (Annex II)

Procurament (Annex V)







in collaboration with

General

Conditions

Setting





The General Conditions:

 Are an integral part of the Grant Agreement which

is stipulated between the Humanitarian

Organisation and ECHO for each single operation

 Establish the rules which govern the humanitarian

operations

 Are organised in 19 articles as follows:

 General and Administrative provisions (1 – 14)

 Financial provisions (15 – 19)

In particular







The GC define



General obligations



Priority of ECHO on type of intervention



Obligations and rights of the Parties



General provisions on defining the Budget



General provisions on transferring funds

GC: Highlights





Article1: General Obligations

highlights

 The proposal shall be in accordance

with the standard forms annexed to

the FPA

 The HO may act in partnership or

contract parts (not all) of the operation

 The HO is fully responsible for the

execution of contracted activities

GC: highlights



Article 2: Information and financial & narrative reports

Highlights

 The HO shall provide the EC with full information on

the implementations of the operation [particularly

it shall report on the indicators specified in the

proposal] [2.1.]

 The reports (on ECHO forms and in same language

as GA) shall allow comparison of the objectives,

results and budget expected and/or obtained

[2.2./2.3.]

 The HO shall send ECHO additional information on

request within 30 days of the request [2.5.]

 Failure to fulfill terms of reporting may be the

cause for termination of the GA (reiterative failure

may be the cause of suspension of FPA) [2.6.]

GC: Highlights





Article 3/4/5: Liability, Conflict of interest,

Confidentiality

Highlights

 The HO shall have sole responsability towards third

Parties (ECHO is discharged of all liability) [3.1., 3.3.]

 The HO shall take all precautions to avoid conflict of

interests for any person under its responsability

 The confidentiality of reports and other documents

classified as “confidential” is the responsability of the

Parties for a minimum of 5 years

GC:Highlights





Article 6: Visibility

highlights

 The HO shall contribute to the visibility of the operations

financed by the EC, provided that this does not harm its

mandate or the safety of its staff

 The HO should present a visibility plan within the

framework of the operations [6.2.]

 Communications or publications by the HO shall display

the EU logo and shall quote EC contributions (% of the

contribution) with the note:

“this document has been produced with the financial assistance

of the European Community. The views expressed herein should not

taken, in any way, to reflect the official opinion of the European

Community”

GC:Highlights



Article 7: Ownership and use of Results and

assets

highlights

 Unless otherwise specified in the Special Conditions the

equipment, vehicles and supplies purchased in the

framework of an Operation shall be transferred to local

authorities, partners or final recipients (excluding

commercial contractors) [7.3.]

 The HO shall submit one month before the end of the

implementation period an inventory with a proposal

concerning the use of these stocks and equipment (the

EC shall respond within 15 days)

 The HO shall give an account of the actual destination of

these stocks and equipment with documentary proof of

any transfer

 In the event of failure to comply with the above

provisions, relevant costs shall not be eligible for funding

GC:Highlights





Article 8: Evaluation of the operation

Highlights

 Representatives of the EC shall be invited to participate

in the main monitoring and evaluation missions

 Evaluation missions by representatives of the EC shall be

object of mutual discussions and shall be planned in a

collaborative manner by the HO staff and EC

representatives

 If provided with a resonable deadline, the EC will annex

the HO‟s comments to the final report

GC:Highlights





Article 9: Signature of Agreements

Highlights

 The EC shall draft the Grant Agreement according to the

standard format and in conformity with the proposal

agreed by the EC shall send two signed originals (by

registered mail) to the HO

 The HO shall notify in writing its acceptance within 15

days of receipt, and may not introduce changes in the

agreement

 The GA shall be considered concluded and shall enter

into force on the date of reception by the EC of one

original signed and sent by registered letter

GC:Highlights



Article 10: Amendment of Agreements

Highlights

 Any modification of agreement shall be set out in writing in an

amendment and shall be submitted one month before the end

of the implementation period of the agreement [10.1.]

 By way of exception, the HO, when the financial impact is

limited to a transfer within a single budget title or a transfer

between budget titles involving a variation of 15% or less of

the amount originally entered of total direct costs, shall

INFORM the EC in writing (modification must not affect the

general terms of operation)

 In case of change of bank account and use of contingency

reserve, the HO shall present a duly substantiated request

 Any amendment to articles 2 and 3 of the Special Conditions

shall be subject of a supplementary agreement

 In any case the original object of the agreement shall not be

modified

GC:Highlights





Article 11: Award of contracts

Highlights

 Contracting arrangements will be as specified

in the proposal. The EC will also be informed of

changes in these arrangements and in any case

detailed information will be provided in the

final report

 Procurement of goods, works, or services shall

be carried out in accordance with rules adopted

by the EC established in Annex V

 In the event of failure to comply with above

provisions relevant costs shall NOT be eligible

for funding

GC:Highlights





Article 12/13: implementation period, suspension and

termination of agreement

Highlights

 The implementation period of the GA shall be

as set out in article 2.2 of the Special

Conditions

 Various causes for suspension and termination

of the operation are defined

 Time periods regarding these aspects are

defined

 Terms are set out in the Provisions and General

Conditions for the case of advanced

termination

GC:Highlights





Article 14: Disputes

Highlights

 Parties shall communicate their positions to each other

in writing

 A Party MUST reply within 30 days

 If an amicable settlement has not been reached within

90 days, each Party may notify the other that it considers

the procedure to have “failed” and take the dispute

before the Court of First Instance of the EC

GC:Highlights





Article 15: Eligible costs

Highlights

 The costs must be: NECESSARY, ACTUALLY BEEN

INCURRED in the implementation period and RECORDED

in verifible documents

 Eligible costs are::

 Staff (salaries and identifiable personnel costs at HQ level)

 Expenditure related to constitution of stocks shall also be

eligible when incurred before the date of submission of the

proposal

 Travel and subsistence costs for staff

 Purchase costs for equipment (new and old)

 Cost directly arising out of accepting or distributing

contributions in kind

 Costs of consumables and supplies

 Purchase costs for goods and services

 Expenditure n contracting

 Field office costs that correspond to amount of activity

attributable to Operation

 Costs deriving from training, evaluation and documentation

Art 15 Continued



Highlights



 Non eligible costs are those “standard” for EC

projects, such as:



 Purchase of land or buildings

 Taxes, duties (unless the HO is not able to reclaim

them)

 Currency exchange losses

 Etc.

Art 15 Continued





Highlights



 Indirect costs are forfeited (max 7% of

total direct eligible costs = Title 01 +

Title 02)



 A contingency reserve may be

exceptionally included in the budget and

shall not be higher than 5% of the direct

eligible costs (Title 01 + Title 02)

GC: Highlights

Article 16: Payments

Highlights

 Are defined in articles 5 and 6 of the GA

 Pre-financing shall be set at a level between 50% and

80% (>50% in special cases) of the sum referred to in

Article 3(2) of the Special Conditions less contingencies

 The level of pre-financing will be set taking into account

the past record of the HO, as regards timely submission

of final report, budget execution rate and risk profile

 Payment will be made within 45 days after receipt of GA

signed by HO

 If interests represent a significant amount they shall be

reimbursed to the Commission

 The EC will pay the final ammount within 45 days after

receipt of the final reports and narrative

 If the EC does not deem the report correct or complete it

shall request additional information within a second 45

day period (intital deadline shall be suspended)

 The HO may demand interest within two months of

receiving a late payment by the EC (rate supplied by

ECB)

GC: Highlights





Article 17: accounts and financial checks

Highlights

 The HO shall keep all original documents (in exceptional

cases certified copies shall be allowed)

 The HO agrees that the EC may have an audit to verify

appropriate use of funds by the HO and contractors (ECA

and OLAF shall enjoy the same rights)

GC: Highlights



Articles 18/19: final amount of Community financing and Recovery

Highlights

 The total amount to be paid by the EC may not exceed

the maximum contribution established by the Special

Conditions

 If co-financed, the % of funding will remain invariable

even in the case of a reduction in funding by the other

donor

 Financial contribution of the EC may not in any

circumstance result in a profit for the HO

 Where the operation is not carried out properly, in full,

the EC may reduce the grant pro-rata

 Where recovery is justified, the HO undertakes to repay

the EC any amounts paid in excess within 45 days

Grant

Agreement

The Grant Agreement



 Represents a signed agreement by the

parties in relation to a humanitarian

operation

 Refers to a EC “decision” to allocate funds

following formality and general objectives

established by ECHO

 Contains special conditions which rule single

interventions

 Consists of 8 articles and 1 option

 Althought it is the only document in force,

the new FPA version has differences

 Enclosures include project document (Annex

1) and Budget (Annex 2) and refer to the

General Condition of FPA

Position of GA

GA: articles 1-3





 It is emphasized that the agreement is valid

from the date of receipt by the EC of the GA

 The starting date and period of the operation

are defined [2.2.]

 It is requested to specify the total direct costs,

indirect costs, total eligible costs and the quota

% of the contribution

 The starting date for expense eligibility is

inserted

GA: article 4



The Reports (2 paper copies + 1 electronic

copy) shall be presented in accordance with

following two Options







Option 1



Primary Emerg.,

Emergency and

other 6

months

GA: article 5



Payments: modalities must be specified in the

GA and are not automatic









Option 1



Costs cover at least

70% at interim and

initial request not >

50%



Other

cases

GA: articles 6, 7 e 8









Account number

Contacts (ECHO and HO)

Other specific conditions

(optional)

Complementary information

GC derogation

Single Form

the Single Form



A single form to ALWAYS use

for:



Project proposals (any type)

Interim Narrative Report

Pre final Narrative Report

Final Narrative Report

the Single Form



Preparation of the Single Form

requires knowledge of the ECHO

PCM manual

The following must be enclosed:

 Logframe

 Workflow

 Map of the area

Other documents should be

enclosed as required by the

situation

the Single Form











Complexity of

the project





Focus on







Evaluability of

the project

SF: proposal







The SF is composed of 13 sections



All sections are completely filled in

to “convince” of the importance of

proposed operation



Less detail is required for

operations of primary emergency

and emergency

SF: proposal





The following points shall always be

respected



Maximum lenght 25 pages



Estimate of needs and definition of strategy



PCM log (objectives, indicators, sources)



Specific information (no repetition)

SF: “Sections”







2. Need Assessment

 A precise stakeholders analysis is

required



 Problem tree should be used as an

instrument to analyze and synthesize

problems



 If an assessment exists it shall be

enclosed (at least a summary)

SF: “Sections”





3. HO Strategy

 The presence of the HO in the country/area is

explained specifying:

 Location, sectors, donors

 Lessons learnt

 Chosen strategy is discussed

 Proposals shall always be discussed with

regional ECHO representatives

SF: “Sections”





4. Operational Framework

In general

 Logical Framework mandatory

(max 3 pages)



 Title of operation must not exceed 240

characters



 Requirements inserted in SF must be

scrupulously respected

SF: “Sections”





4. Operational Framework

In Particular

 Precise details are required for the

beneficiaries (number, type, category,

location…)



 Identification criteria are clearly defined



 Activities are sub-divided into sectors (budget,

categories)

SF: “Sections”







Continuing with sez. 4: the

objectives



 General objective (called principle objective

here) shall be in line with the objectives

specified by the EC decision



 Insert only 1 specific objective



 Centrality of indicators (details for all

expected results) and monitoring mechanism

SF: “Sections”







5. Risks & Assumptions

 External factors are explained and

monitored



 The field safety situation is outlined

and, if they exist, specific protocols for

the operative context in question

SF: “Sections”







6. Resources Required

Local and expatriate staff are

divided (1 & 2)



Function is specified and

estimated costs discussed



Purchasing procedures are

detailed (goods, equipment)

SF: “Sections”







7, 8, 9. LRRD , Mainstreaming &

Visibility/communication strategy

 The questions “substainability” and

“mainstreaming” are discussed



 If there are funds for visibility the

expense must be justified (Visibility

Plan)

SF: “Sections”







10. Field Coordination and

local implementing Partners

 Mechanisms of connection are

explained (Field coordination)



 Procedures foreseen for contracts for

supplies, services and works are

defined (explaining if action different

from the EC procedure is taken and the

procedure to be followed)

SF: “Sections”







11, 12, 13. Financial &

administrative information &

conclusion



Basic information on the project

is stated



Space for conclusions and

comments

SF: Interim Report







The same format of the proposal

is used (Single Form)



It must state in detail progress

made STRICTLY following the

original plan



 Logframe representing the

progress made is reported

SF: Interim Report







 To change parts insert activities and

changes made, insert the phrase Not

Applicable in parts not modified



 Section 4 becomes the most important

section with special attention to:



The beneficiaries



The indicators

SF: Interim Report



Special attention must be paid to:



 Note the starting date of the operation and in

case of inserting a date different from that

specified in GA, give a reason



 Request, with a justification, any eventual

extension of the implementation period



 Do not modify in any way the specified

objective



 Duly justify any inherent changes in budget

SF: Pre-final Report









Mandatory only for the types of

decision which call for it



Always the same format



Substantially similar in form and

objective to the Interim Report

SF: Final Report







Use the same format (Single

Form)



Defines the framework reached

at end of operation



The “rules” of filling it in remain

unvaried

SF: Final Report





 Previously used methods for supplying

information are still valid



 Extreme care must be made in filling the

Sections 4 (Operational Framework), 6

(Resources), 7 (LRRD), 8 (Mainstreaming) e

9 (Visibility)



 All additional comments are to be made in

section 13



 Indicators (levels reached), modifications

made to plan and possible impact are detailed

and discussed



 All details of procedures followed for the

contract are supplied

Budget

formats

Budget





ECHO – TYPES OF FUNDING

ECHO funds two types of projects:



 Total funding: ECHO funds 100% of the requested

budget



 Co-funding: ECHO co-funds the project with

another donor

Budget



The Budget:



 Is based on three types of different formats



 Presents significant differences with respect to the

former FPA (a new conception)



 The concept of lumpsum disappears (except for

indirect costs and the Reserve)



 Is sub-divided into Titles, Chapters, Articles and

Elements

Budget



Budget: 3 types of formats



Budget for Does not have details

Financial Request Unit, Quantity and Unit

and Interim

Financial Report

price





Budget summary Contains only items for

(by the EC) Titles and Chapters







Budget for Contains details Unit,

Final Financial

Report

Quantity and Unit price

BUDGET BREAKDOWN



Total estimated budget

Total direct costs of the Operation

Budget

Maximum EC contribution

Percentage of total eligible costs



Actual

Code Heading Initial Modified

Budget



Goods & services delivered to the

01

beneficiaries

01.01. Food Security

01. 01. 01. Basic food security

01. 01. 02.

01. 01. 03.

Other food distribution

Food for work

Initial

01. 01. 04.

01. 01. 05.

School feeding

Public Canteens request

and

01. 01. 06. Agricultural activities

01. 01. 07. Livestock

01. 01. 08. Fisheries

01. 01. 80.

01. 01. 99.

Training, local capacity building

Other food and security Interim

BREAKDOWN OF EXPENDITURE - FINAL FINANCIAL REPORT



Unit price Total in

Code Heading Quantity Unit Duration Unit in EUR EUR





TITLE : Goods and services delivered to the

01

request









beneficiaries (direct costs)

Final









01.01 Food Security

01.01.01. Basic Food security

01.01.02. Other food distribution

01.01.03. Food for work

01.01.04. School feeding

01.01.05. Public Canteens

01.01.06 Agricultural activities

01.01.07. Livestock

01.01.08. Fisheries

01.01.80. Training, local capacity building

01.01.99. Other food and security

Budget



FORMAT FOR ECHO BUDGET PHASES



FIRST PHASE: SECOND PHASE: THIRD PHASE:

FINANCIAL INTERIM FINAL

REQUEST REPORT REPORT





Budget Breakdown Interim Financial Pre-final Narrative

Report Report (> 6 months,

except Primary

Budget Summary Emergency and

and Financial Plan Emergency)



Final Financial

Report

Budget

DIVISION OF BUDGET IN TITLES

The division of the budget into titles is structured

using a separation of direct costs, indirect costs

and reserve:



DIRECT COSTS INDIRECT RESERVE

COSTS





Title 0.1. “Goods and Title 0.3. “Indirect Title 0.4.

services delivered to costs” “Contingency

the beneficiaries” reserve – pro

memoria”

Title 0.2. “Supporting

costs”

Budget



The budget is structurated using codes of 2, 4 , 6,

8 digits which must be followed in the

presentation of the budget and accounting

BUDGET DEFINITION CODE

DESCRIPTION NOTES

STRUCTURE LEVEL EXAMPLE

The 2 digit budget is divided into 4

Goods and services titles:

01. delivered to the

TITLE 2 DIGITS beneficiaries

01. and 02. Direct costs

[…]

03. Indirect costs

[…]

04. Reserve



01.01 Food security The 4 digit budget is divided into 22

CHAPTER 4 DIGITS chapters referring to title 1 (13) and

[…] […] 2 (9)





01.01.01 Basic Food Security The number of articles referring to

ARTICLE 6 DIGITS each chapter is varied

[…] […]





The nomenclature of the budget

proposed by ECHO does not exceed

01.01.01.01. Corn Flour 6 digits. The detail level

ELEMENTS 8 DIGITS 01.01.01.02 Vegetable oil corresponding to 8 digits is not

[…] […] coded, and is free (mandatory for

the presentation of the final financial

report)

Budget

Eligible Costs, NEW



The new conception gives eligibility to cost

previously non-eligible:

Costs of offices on location (rent and office

consumable & supplies)

Personnel in headquarters (directly

connected with operations)

Personnel in HQ for feasability studies (to

concord with ECHO), monitoring and

evaluations

Costs for conscienceness raising for EC

operations

Budget





Non-eligible Costs, NEW



In accordance with the new EU funding

norms from January 1, 2003 these are no

longer eligible:



 Costs calculated in forfait (except Indirect costs

and Reserve)

Practical

application of

the budget

Applications

ANNEX II

SUMMARY

1. Principles of budget flexibility and amendment

procedures

2. Times requested for the presentation of Financial

Reports (Financial Request, Interim Financial

Report, Pre-Final Narrative Report and Final

Financial Report)

3. Form requested for the presentation of Financial

Reports

4. Sensible points and the “Trenino”: practical

applications

Applications

ANNEX II





1. BUDGET FLEXIBILITY AND AMENDMENT

A. “Unilateral modification of the Budget by the NGO,

notifying ECHO”

B. “Exchange of written correspondence approved by

ECHO”

C. “Supplementary Agreement”

Applications

ANNEX II





A. Unilateral modification of budget by NGO

notifying ECHO

When ?



A. The budget modifications introduced do not affect a basic

element of the Operation;

B. The financial impact is limited to a transfer between Title

01 and Title 02 equal or inferior to 15% of the total

eligible direct costs, independently of the use of the

reserve.

Applications

ANNEX II



A. Unilateral modification of budget by NGO

notifying ECHO



What type of procedure to follow ?



 Formalize a modification made in the Interim Report (if

foreseen) and/or address a letter to the Field Officer and

Desk Officer of ECHO. Acceptance is not required by

ECHO in this case.



 It is always advisable to inform ECHO in writing and to file

the relative correspondence.

Applications

ANNEX II

B. Exchange of written correspondence

approved by ECHO

When?

A. For a transfer between Title 01 and Title 02 > 15% of the

total eligible direct costs (Title 01. + Title 02.),

independently of the use of the reserve.

B. To request the use of the Reserve, in the case in which

funding had been granted in the Grant Agreement

C. Intend, for operational and/or contingency reasons, to

carry out a change affecting a significant element of the

operation (location, beneficiaries, sustainability);

D. To request a change of the bank account used by the HO.

E. Modification of indicators and source of verification.

Applications

ANNEX II

B. Exchange of written correspondence

approved by ECHO

What type of procedure to follow?

1. The NGO shall present a written request to ECHO duly

founded and motivated (before such a request is made to

the Desk Officer of ECHO in Brussels it should be

discussed with the ECHO Field Expert [1])

2. Await the written confirmation by ECHO for acceptance or

refusal of request (ECHO shall respond within 15 days, in

any case silence does not mean acceptance)

[1] in these cases correspondence with Field Expert and Desk Officer should be filed.

Applications

ANNEX II

C. Supplementary Agreement

When ?



A. If the HO wants to request an EXTENSION of the project

implementation period

B. If the HO wants to request a BUDGET INCREASE justified

by operative reasons

C. For co-financed projects, when a MODIFICATION OF THE

PERCENTAGE in the co-funding quota is requested

D. For modification or inclusion in the agreement of an article

9 “specific conditions” (i.e. modification or derogation to

General conditions);

Applications

ANNEX II



C. Supplementary Agreement

What type of procedure to follow ?

A. The ONG shall present a written request to ECHO duly

founded and motivated (before such request is made to the

Desk Officer of ECHO in Brussels it should be discussed with

the ECHO Field Expert)

B. If accepted ECHO shall respond to the NGO in writing within

15 days of receiving the request, sending an amended Grant

Agreement (in any case, silence does not mean acceptance)

C. The amended Grant Agreement will become effective when

signed by both parties (ECHO and NGO) and sent to ECHO

EXAMPLE “Budget flexibility and amendment”

Initial budget

Digit Chapter Initial Budget

01. Goods and Services 750.000

01.02. Water & Sanitation 500.000

01.06. Non-food Items 100.000

01.13. Personnel 150.000



02. Support Costs 250.000

02.01. Personnel 130.000

02.02. Local Logistic Costs 70.000

02.03. Durable Equipment 30.000

02.06. Specialised Services 15.000

02.08. Visibility 5.000

03. Indirect Costs 70.000

04. Contingency Reserve 0

TOTAL 1.070.000







Unilateral modifications in budget notifying ECHO

Digit Title Initial 15% of - 15% + 15%

Budget direct costs

01. Goods & Services 750.000 150.000 600.000 900.000

02. Support Costs 250.000 150.000 100.000 400.000

EXAMPLE “Budget flexibility and amendment”

Unilateral modification

of budget by NGO notifying ECHO









Digit Chapter Initial Without change With change With change

Budget between Titles = 15% > 15%

TITOLO 01.

01.02. Water & Sanitation 500.000 350.000 450.000 500.000

01.06. Non-food Items 100.000 350.000 400.000 400.000

01.13. Personnel 150.000 50.000 50.000 50.000

TITOLO 02.

02.01. Personnel 130.000 180.000 50.000 25.000

02.02. Local Logistic Costs 70.000 50.000 25.000 7.500

02.03. Durable Equipment 30.000 20.000 25.000 7.500

02.06. Specialised Services 15.000 0 0 0

02.08. Visibility 5.000 0 0 0

TOTAL change between Title 01 and 02 0 150.000 200.000









Exchange of

correspondence

with approval by

ECHO

Applications

ANNEX II



2. TIMES REQUESTED FOR THE

PRESENTATION OF FINANCIAL REPORTS



A. Projects of Primary Emergency, Emergency and

other projects with duration 6 months

Applications

ANNEX II

A. Projects of Primary Emergency, Emergency

& other projects with duration 6 months

MANDATORY WHEN

DOCUMENTS





Budget Breakdown Presentation of project proposal





Interim Financial Usually halfway through project

Report implementation period (date specified in

the Grant Agreement)



Pre-Final Narrative 1 month before the end of project

Report (+inventory) implementation period



Final Financial Within 3 months of the end of project

Report implementation period

Applications

ANNEX II



ATTENTION !

1. The Report shall be presented using the standard forms

supplied by ECHO in the same language of the Grant

Agreement

2. All Reports must be expressed in Euro

3. The EU may request further information which must be

supplied within 30 days of the request

4. Failure to respect expiration dates, without valid motivation,

may cause cessation of the Grant Agreement and is

considered a threat to the continuation of the FPA

ApplicaTIONS

ANNEX II



3. FORM REQUESTED FOR THE

PRESENTATION OF FINANCIAL REPORTS



A. Projects of Primary Emergency and Emergency

B. Other projects with duration 6 months

Applications

ANNEX II



A. Projects of Primary Emergency and

Emergency

MANDATORY BUDGET

DOCUMENTS DEFINITION



Budget Breakdown 4 Digits





Interim Financial 6 Digits

Report





Final Financial 8 Digits

Report

Applications

ANNEX II



B. Other projects with duration 6

months

MANDATORY BUDGET

DOCUMENTS DEFINITION



Budget Breakdown 6 Digits



Interim Financial 6 Digits

Report





Final Financial

Report 8 Digits

• 8 digits Phase I:

• Use only format Annex II Financial

Request • 6 digits

4

• Do not fill in the Budget Summary

• Use only format Annex II

• Insert Cost and Element type

• Do not fill in the Budget Summary

• Insert Accounting Reference N°

• Use only column INITIAL Budget

• Do not fill in “Special Mandates”

Fase III:

Phase IV:

Final

Financial Report DIGIT

Primary Emergency

Other projects

Other projects

6 months Phase II:

Phase III:

Pre-Final Interim

Narrative Financial Report

Report

• 6 digits

• Use format Annex II Interim

Financial Report (6 digits) in case of • Use only format Annex II

modifications introduced into the

budget • Do not fill in the Budget Summary

• Highlight changes with the

columns INITIAL/MODIFIED

• Insert amount spent in column

ACTUAL BUDGET

• within 6 weeks of the end of

Within 3 months of the end of Phase I:

the project implementation

project implementation period Financial

period, Unless otherwise specified Request

by the Grant Agreement



• Presentation of project

proposal



Fase III:

Phase IV:

Final TIMING

Financial Report

Primary Emergency,

Other projects

>Emergency,

6 months

other < 6 months

Phase III: Phase II:

Pre-Final Interim

Narrative Financial Report

Report

• 1 month before the end of Normally month before the

• at least 1 halfway through the

project implementation period end of the implementation

project implementation period

(only narrative + inventory) period (with inventory),

(date specified in the Grant

Agreement)

Unless otherwise specified by the

Grant Agreement

The “Trenino”

Budget:

Instruments



To facilitate the work an instrument was

created to apply to the budget and accounting

expenses









Trenino

Instruments:

the “Trenino”



OBJECTIVE







“To facilitate writing the budget and the

correct monitoring of accounting for

expenses”

Instruments:

The “Trenino”



What it isn‟t

1. It is not an instrument to substitute ECHO

documents

2. It is not an instrument for planning and

controlling the activity

3. It is not an instrument for controlling

expenses met in relation to programmed

expenses

4. It is not an instrument for integrating

accounting & managing systems adopted by

the single HOs

Instruments:

the “Trenino”

Contents



1. A summary by topic of the funding

information in the various FPA documents

2. Specific charts for each budget Article with

the purpose of:

 Supplying information (cfr. ECHO

guidelines)

 Defining eligible expenses for each

Chapter

 Define the vouchers for each article of

expense

FAQ

FAQ



In the course of the project execution you

decide to distribute wheat instead of rice as

you had intended. This has no negative effect

on the project. What procedure should you

use?



You should follow the procedure

?

“Unilateral modification with

notification to ECHO”

1. Formalize the modification made by a letter

addressed to the Field Officer and the Desk Officer

and in the Interim Report. It is not necessary to

receive authorization.

FAQ





Does ECHO indicate an ideal %

allotment of costs in Titles 01 and

02 (ex. Costs of supports must not

exceed 30% of the total project

cost) ?

?

NO, ECHO does not supply any

indication regarding this. In any case, it

is a good idea to evaluate a “just

proportion” between the two Titles.

FAQ



In the course of the project execution you

decide to work with a local partner different

than you had planned on without substantially

modifying the project. What procedure should

you use? ? ?

You should follow the procedure

“Unilateral modification with

notification to ECHO”

1. Formalize the modification made by a letter addressed

to the Field Officer and the Desk Officer and in the

Interim Report. It is not necessary to receive

authorization.

FAQ



You had planned on drilled wells for

supplying water to beneficiaries, but technical

reasons prevent this. You propose to supply

the area by truck – therefore the project

sustainability has failed. The cost is the same.

How do you act with ECHO ? ?

A modification in the sustainability of the

project is a critical change and must

be previously discussed with the Field

Expert to obtain authorization.

FAQ



Can formats different to those

issued by ECHO be used for the

presentation of the Budget in the

initial, interim & final phases ?

?

NO, the formats to be used (in the same

language as the Grant Agreement) are

those exclusively issued by ECHO for

each of the following phases:

Budget Breakdown

Interim Financial Report

Final Financial Report

FAQ



You budgeted a PM for a 12-month

project. Your PM has left and you decide

to hire a person until you can substitute

him. At project‟s end you have

employed 3 PMs. How do you justify

this? ?

ECHO gives full flexibility for use of funds

for personnel (principle of 15%).

However you must explain what

happened in the presentation of the

Interim Report. Overlapping is

reimbursed by ECHO if motivated and

considered appropriate.

FAQ





You want to move a % of total eligible

costs superior to 15% from Title 01 to Title

02 without negativity effecting a

fundamental element of the project. What

procedure should you use? ? ?

You should follow the procedure

“Exchange of letters”:

1. Formalize your intention to the Field Officer

2. Send a written request to the Desk Officer

3. Wait for a written answer from ECHO

FAQ





When presenting a project

proposal to ECHO do I fill out both

the Budget Breakdown and the

Budget Summary ?



?

No, I must fill out only the

Budget Breakdown.

The Budget Summary will be filled out by

ECHO and enclosed with the

Grant Agreement

FAQ





You want to ask to use the reserve

planned for your budget.

What procedure should you use ?



?

You should follow the procedure

“Exchange of letters”:

1. Formalize your intention to the Field

Officer

2. Send a written request to the Desk Officer

3. Wait for a written answer from ECHO

ANNEX V

ANNEX V





Defines the procedure to follow for contracts for the

purchase of services, supplies and work. The types of

purchasing procedures to follow are divided in

relation to:



 Types of contracts (services, supplies and work)





 Value of purchasing contracts for each type of

contract (services, supplies and work)

ANNEX V

The Annex is organized as follows:

Introduction General principles and structure of document





1. Definition of Objective of procedure and general principles

aim





2. Eligibility Criteria and causes for the inclusion or

criteria exclusion from the procedures





3. Common Basic rules for all procedures

rules







4. Types of Forms of procedures according to type of

contracts contract





5. Special rules Primary Emergency, Emergency, Stocks,

Procurament Centers, Co-funding…

ANNEX V

Contracts for supply, works and services have the

following characteristics:

A. Supply contracts



Property contracts Rent of land, existing buildings or other properties. ECHO can’t finance the

purchase of properties.





Supply contracts Purchase, leasing, rent or hire purchase, with the purchase option or not,

of products. The delivery of products can include settlement, installation

and maintenance expenses.



B. Work contracts



Work contracts They cover execution – or execution and design – costs of works, or

realization of work corresponding to the specific demand. A work is the

result of a construction work or of a civil engineering in its total, enough to

fulfil a technical or economic function.

C. Service contracts









w!

Ne

Service contracts They cover intellectual and non-intellectual service costs, which differ from

the ones covered by the supply and work contracts. They also include

study and technical assistance contracts.

ANNEX V



ATTENTION !

 A contract which covers both the supplying of products and

services shall be considered a service contract whenever the

value of the services exceeds that of the products included in

the contract.

The same principle shall apply to define the procedure to be

followed in other hybrid contracts.



 In the presentation of a project the NGO shall specify in

ANNEX I how it intends to follow the purchasing procedure.

Purchasing procedures implemented by the NGO beyond the

contracting procedures will be assessed in the audit.

ANNEX V



FORMS OF PROCUREMENT PROCEDURES



International Open

procedure

Restricted





Local Open

procedure

Restricted





Negotiated procedure



Single quote

Form Action Notes

Open International or local Tender procedures may be

publication of the tender international or local.

Procedure

notice and call for

expressions of interest (open Call of interest shall be open and

to all potential economic shall specify at least rules

governing the lodging/submission

operators)

and presentation of tenders,

exclusion, selection & award

criteria and set out in technical

specifications.







Restricted (1a) Call for expressions of Procedure may be international or

interest local.

procedure

(1b) Publication of contract

notice Only those candidates satisfying

selection criteria and invited may

(2) Invitation to tender

w! submit a tender.

(open to all who satisfy

Ne



selection criteria) The number of candidates invited to

(3) Selection of candidates submit a tender may not be less

(from list or those who than 4 (number shall be sufficient

answered the contract to ensure genuine competition.

notice)

Ne

Form Action Notes

Negotiated Simultaneous invitation Number of candidates shall not be less

and in writing by than 4 (number shall be sufficient to

Procedure

w! authorities to tenders to ensure genuine competition)

Ne

negotiate terms of

contract

Single quote 1 estimate gathering (a) in primary emergencies or emergency

operations (cfr. anche ANNEX V, cap. 5.1.). The

NGO must be able to present reasons that

prevented larger consultation;

(b) whenever no tenders have been

submitted in response to an open, restricted or

negotiated procedure after initial procedure has

been completed, provided original terms have

not been altered;

(c) whenever for technical reasons, or

reasons connected with the protection of

exclusive rights the contract can be awarded

only to 1 particular economic operator;

(d) for additional contracts consisting in

repetition/renewal of services, works, or

supplies;

(e) for additional works & services not

included in the original contract due to

unforeseen circumstances and necessary for the

performance of the contract;

(f) for property contracts after prospecting

the local markets

(g) whenever orders are placed with a

humanitarian procurement centre

(i) for contracts of a value < 5,000 €

ANNEX V

In the new FPA, ECHO makes distinction in supply

contracts between:



Form ECHO definition

A. Supplies subject to international quality

standards, and/or

B. Supplies relative to the implementation of

Dedicated activity in the field of health, nutrition,

water and sanitation.

Supplies

C. Exceptionally, products not available in

the country of the operation







Non-dedicated all those supplies not considered

commodities dedicated supplies

ANNEX V





ATTENTION !

 The classification of all supplies as non-dedicated commodities

or dedicated supplies shall be made keeping in mind the

context in which the project is carried out. The availability of

goods in the country of the operation for example, may be

considered in order to classify a certain type of goods as

dedicated supplies when it must be imported.





 The NGO shall always concord with the commission which

products are to be considered as dedicated supplies in a given

project.

ANNEX V





Supplies subject to international quality

standards



Form Quality standard required

Purchase shall be based on the pre-qualification of

Medicines pharmaceutical manufacturers who comply with

WHO Good Manufacturing Practice Guidelines



 Standards for suppliers of medical equipment:

ISO 9001/EN46001 o ISO 9002/EN46002

Medical equipment

 Council Directive 93/42/EEC del 14 Giugno

1993 (OJ L 169, 12/07/1993)



Always verify the existance of recognized

Other supplies international standard for each supply (above list is

neither definite nor complete)

SERVICES SUPPLIES WORKS



X ≥ 200,000 € X ≥ 150,000 € X ≥ 5,000,000 €









w!

Restricted international Open international procedure Open international procedure









Ne

procedure









w!

Suppliers invited: from a min. of









Ne

4 to a max of 8 suppliers

€ 30,000 ≤ X < 150.000 € 300,000 ≤ X < 5,000,000



w! A) Nondedicated commodities

Open local procedure

Ne

Open local procedure

B) Dedicated supplies

Restricted international

procedure

Suppliers invited: from a min. of

w!









4 to a max of 8 suppliers

Ne









€ 5,000 ≤ X < 200,000 Nondedicated commodities € 5,000 ≤ X < 300,000

Negotiated procedure € 5,000 ≤ X < 30,000

Suppliers invited: min. 4 Negotiated procedure Negotiated procedure

suppliers Suppliers invited: min. 4 Suppliers invited: min. 4



X < 5,000 € A) Nondedicated commodities X < 5,000 €

w!









Only 1 offer X < 5,000 € Only 1 offer

Ne









Only 1 offer

B) Dedicated supplies

X < 30,000 €

Only 1 offer

The end



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