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					Financial Report



                                               Belarus
                                               Denmark
BSR INTERREG III B Joint Secretariat           Estonia
Rostislav Zatloukal                            Finland
                                               Germany
                                               Latvia
                                               Lithuania
Seminar on Financial Management and Auditing
                                               Norway
Rostock, 12 November 2004
                                               Poland
                                               Russia
                                               Sweden
                                            Financial Report


The financial report (FR) has to provide information about:

 allocated costs per work package (FR I)
 used financial sources and the confirmation by an independent
  auditor (FR II)
 other costs, equipment and in kind contribution (FR IIIa)
 small scale investments carried out in the reporting period (FR IIIb)
 changes of non-eligible budgets
 division of eligible expenditures by PP and reporting period/MS
                                                                     Financial report
BSR INTERREG III B *** Progress Report *** Cover Sheet


Project name:         (pre-filled by JS)

Name of LP:           (pre-filled by JS)
Reporting period:     01.07.2004 - 31.12.2004                       Number of the report:         1

Contact information   Lead Partner (LP)                             Project co-ordinator/Project manager
Institution:
Contact person:
Address:
ZIP code, city:
Country:
Telephone:
Fax:
E-mail:
Web:                  (Homepage of the LP institution)              (Project homepage)

Bank information                           Holder of the account:
Name of the bank:
Address:
Account no. / IBAN:
SWIFT code:
National bank code:
Internal reference:

Contact information   Financial Manager                             Auditor
Institution:
Contact person:
Address:
ZIP code, city:
Country:
Telephone:
Fax:
E-mail:
Web:
                                                                           Financial report

                                  Cover sheet – part 2

List of all attachements to this report:                                Number of pages:
1. Progress report cover sheet (incl. signature by LP)
2. Activity report (separate Word-file)
3. Financial report I, FR_expenditures
4. Financial report II, FR_finances (incl. signature by auditor)
5. Financial report IIIa, FR_others
6. Financial report IIIb, FR_investments
7. Financial report IV, FR_non-eligible
8. Financial report V, FR_partner_budgets

(further documents e.g. broschures, presentations, explanations, ...)




Confirmation by lead partner (LP)
The information and documentation in this progress report and its attachments gives a correct
description of the implementation and the present status of the project.
The total request of payments of ERDF and Norwegian grants amounts to: EURO           0,00

Place, Date:
Name, Position:
Signature, Stamp:
                                                                                            Financial report
BSR INTERREG III B *** Financial Report I *** Eligible Expenditures
Project name:         (pre-filled by JS)
Reporting period:     01.07.2004 - 31.12.2004                                    Number of the report:                 1

                                                         Summary budget
Budget line and specification     Total              Total cumulated reported     Previously       Current        Remaining
                                  Budget             (previously+current)         reported         Report         Budget
                                            [Euro]               [Euro]       [%]           [Euro]         [Euro]        [Euro]
1   Project co-ordination              408.438,37                  0,00                       0,00           0,00 408.438,37
2   Personnel (incl. OH)             1.200.712,24                  0,00                       0,00           0,00 1.200.712,24
3   Meetings and dissemination          50.882,48                  0,00                       0,00           0,00    50.882,48
4   Travel and accommodation           130.700,00                  0,00                       0,00           0,00 130.700,00
5   External expertise                 121.430,00                  0,00                       0,00           0,00 121.430,00
6   Other                               14.020,00                  0,00                       0,00           0,00    14.020,00
7   Small scale investments             21.652,63                  0,00                       0,00           0,00    21.652,63
                          TOTAL      1.947.835,72                  0,00                       0,00           0,00 1.947.835,72

                                                              WP 1
1   Project co-ordination               69.246,12                0,00                       0,00                    69.246,12
2   Personnel (incl. OH)               223.053,86                0,00                       0,00                   223.053,86
3   Meetings and dissemination           8.932,00                0,00                       0,00                     8.932,00
4   Travel and accommodation            25.163,00                0,00                       0,00                    25.163,00
5   External expertise                   4.766,00                0,00                       0,00                     4.766,00
6   Other                                4.110,00                0,00                       0,00           0,00      4.110,00
7   Small scale investments              1.211,88                0,00                       0,00           0,00      1.211,88
                     SUB TOTAL         336.482,86                0,00                       0,00           0,00    336.482,86

                                                          WP 2 - WP5
Financial report
                                                                                                                                   Financial report

BSR INTERREG III B *** Financial Report II *** Expenditures financed by ... (indicative financial table)

Project name:                             (pre-filled by JS)
Reporting period:                         01.07.2004 - 31.12.2004                                                     Number of the report:                                                        1

Total eligible expenditures in current report [Euro]                                                          0,00

Eligible expenditures financed by                                                                                      Interreg co-financing
                                                                                                                                                                               Current
                                    Total             Previously reported         Current            Remaining         Rate       Maximum                                      payment
Project partner coming from         Budget                                        Report             Budget                       allocation           Previous payments       request          Remaining
                                          [Euro]              [Euro]        [%]             [Euro]           [Euro]         [%]               [Euro]             [Euro]  [%]             [Euro]         [Euro]
A   BSR EU Objective 1 area          174.200,00                 0,00                          0,00      174.200,00        75,00          130.650,00                0,00                    0,00   130.650,00
B   Norway                                  0,00                0,00                          0,00             0,00       50,00                 0,00               0,00                    0,00           0,00
C   BSR EU Non-Objective 1 areas   1.773.635,72                 0,00                          0,00    1.773.635,72        50,00          886.817,86                0,00                    0,00   886.817,86
                           TOTAL I 1.947.835,72                 0,00                          0,00    1.947.835,72        52,24        1.017.467,86                0,00                    0,00 1.017.467,86

Non eligible / other expenditures financed by
D BSR EU Member States, Norway                 0,00            0,00                          0,00             0,00
E PHARE funding                          152.000,00            0,00                          0,00       152.000,00
F PHARE national co-financing             38.000,00            0,00                          0,00        38.000,00
G National financing (EE,LV,LT,PL)       607.500,00            0,00                          0,00       607.500,00
H Private financing (EE,LV,LT,PL)              0,00            0,00                          0,00             0,00
I   Tacis funding                              0,00            0,00                          0,00             0,00
J Tacis national co-financing                  0,00            0,00                          0,00             0,00
K National financing (BY,RU)                   0,00            0,00                          0,00             0,00
L Private financing (BY,RU)                    0,00            0,00                          0,00             0,00
                            TOTAL II     797.500,00            0,00                          0,00       797.500,00

                        TOTAL I + II 2.745.335,72              0,00                          0,00 2.745.335,72
                                                                                       Financial report

                                                   FR II – part 2
Confirmation by an independent auditor
Based on our examination, we verify:
1.     The reality of "deliverables" (services, works, supplies, etc.) against plans, invoices, acceptance documents,
       experts' reports, etc., and, where appropriate, on the spot;
2.     The observance of conditions of grant approval (Approval Letter and Subsidy Contract);
3.     The eligibility of amounts claimed (Commission Regulation (EC) No 448/2004) and the correctness of this
       financial report;
4.     The adequate follow-up of all outstanding questions before acceptance of claim;
5.     The maintenance of an adequate and reliable accounting system and the maintenance of the audit trail
       (Commission Regulation (EC) 438/2001, Annex I) at all levels within the project;
6.     During the reporting period covered by this report the first costs have been paid on ___________ (date) and
       the last costs have been paid on ___________ (date). In the case of the first progress report, the first costs
       incurred on ___________ (date).
7.     For this financial report the total paid eligible expenditure amounts to € _________________ .
8.     The project management set up has been established as described in the project application (Point 10).

The auditor confirms that she/he is independent from the project and has observed all relevant national auditing
       standards.

Place: __________             Name:          __________     Signature:     __________

Date: __________              Position:      __________     Stamp:         __________
                                                                                                          Financial report
BSR INTERREG III B *** Financial Report IIIa *** Others
Project name:           (pre-filled by JS)
Reporting period:       01.07.2004 - 31.12.2004                                                      Number of the report:          1

Specification of budget line no 6 Others of the actual report
         WP #           Specification of cost item                                                   Location                  Amount (EUR)




         WP1




                                                                                                                    Subtotal             0,00




     WP2 - WP5




                                                                                                                    Subtotal             0,00
                                                                                                                     TOTAL               0,00

Please do not add new lines, collumns and rows!
For adding further information about the investments please use footnotes or additional documents!
                                                                                                        Financial report
BSR INTERREG III B *** Financial Report IIIb *** Investments
Project name:           (pre-filled by JS)
Reporting period:       01.07.2004 - 31.12.2004                                                      Number of the report:          1

Specification of budget line no 7 Small scale investments of the actual report
         WP #           Specification of cost item                                                   Location                  Amount (EUR)




         WP1




                                                                                                                    Subtotal            0,00




     WP2 - WP5




                                                                                                                    Subtotal            0,00
                                                                                                                     TOTAL              0,00

Please do not add new lines, collumns and rows!
For adding further information about the investments please use footnotes or additional documents!
                                                                                             Financial report

BSR INTERREG III B *** Financial Report IV *** Changes of the non-eligible budget

Project name:                         (pre-filled by JS)
Reporting period:                     01.07.2004 - 31.12.2004                                 Number of the report:             1


Non eligible / other expenditures financed by
                                                Planned budget    Approved/received budget                            Remarks
D   BSR EU Member States, Norway                           0,00                   0,00
E   PHARE funding                                    152.000,00                   0,00
F   PHARE national co-financing                       38.000,00                   0,00
G   National financing                               607.500,00                   0,00
H   Private financing (EE,LV,LT,PL)                        0,00                   0,00
I   Tacis funding                                          0,00                   0,00
J   Tacis national co-financing                            0,00                   0,00
K   National financing (BY,RU)                             0,00                   0,00
L   Private financing (BY,RU)                              0,00                   0,00
M                                                                                 0,00
N                                                                                 0,00
O                                                                                 0,00
P                                                                                 0,00
                           TOTAL II                 797.500,00                    0,00
                                                                                     Financial report
BSR INTERREG III B *** Financial Report V *** Division of eligible expenditures by project partner and reporting period


                                                                                                 2004                        2005
                                            Expenditures
No.     Partner   Country    Budget                             Budget remaining            Reporting period            Reporting period
                                              reported
                                                                                      1.1.-30.6.     1.7.-31.12.       1.1.-30.6.   1.7.-31.12.
1     PP1           FI        363.867,72              -                363.867,72           -                      -         -             -
2     PP2           FI                 -              -                        -            -                      -         -             -
3     PP3           FI        135.000,00              -                135.000,00           -                      -         -             -
4     PP4           FI         86.000,00              -                  86.000,00          -                      -         -             -
5     PP5           FI        174.200,00              -                174.200,00           -                      -         -             -
6     PP6           FI         33.600,00              -                  33.600,00          -                      -         -             -
7     PP7           DE        660.000,00              -                660.000,00           -                      -         -             -
8     PP8           DE         50.000,00              -                  50.000,00          -                      -         -             -
9     PP9           DE                 -              -                        -            -                      -         -             -
10    PP10          DK                 -              -                        -            -                      -         -             -
11    PP11          DK                 -              -                        -            -                      -         -             -
12    PP12          DK        385.168,00              -                385.168,00           -                      -         -             -
13    PP13          DK         60.000,00        61.000,00   -            1.000,00           -           61.000,00                          -
14    PP14          LT                                 -                       -            -                      -         -             -
50                                                     -                       -
                     Total   1.947.835,72       61.000,00             1.886.835,72          -           61.000,00            -             -
                                    Financial report

To avoid irregularities, the reported expenditures...


 have to be paid within the reporting period concerned


 have to be eligible (according to BSR INTERREG III B
  rules, EU rules and national rules)


 have to be assigned to the correct BL and WP
  (according to BSR INTERREG III B rules)


 have to be documented (in particular personnel costs:
  time sheets and overhead costs: calculation scheme)
                         Most frequent shortcomings
                             in the Financial Reports


General:
      • changed structure of the reporting form (AR, FR)
           – cells/formulas changed, figures filled in manually
      • late reporting
      • changes done without a prior agreement with JS
      • missing signatures and/or stamps


Cover sheet:
      • bank information
      • Payment request amount does not match FR II
                          Most frequent shortcomings
                              in the Financial Reports

Financial Report I:
       • given budget of the particular BL is exceeded
       • costs are reported under wrong BL and/or WP
       • costs do not correspond to the Activity report

Financial Report II:
       • Current payment request does not match Cover sheet
       • non eligible expenditures (lines D-L) are not reported
       • dates of the costs incurred/paid are not filled in
       • auditor changes the confirmation text
                       Most frequent shortcomings
                           in the Financial Reports

Financial report IIIa/b:
       • items are not clearly specified
       • location/PP of the equipment/investment is not in line
       with the application
       • amount of the equipment/investment is higher than
       stated in application
       • changes done without the prior agreement with JS


Financial report V:
       • project partners´budgets are exceeded
More information are available at
                 our homepage:




               http://www.bsrinterreg.net

				
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