Get documents about "iCON project
Document Sample
“Reporting"
Tanja Krapež
Razvojna agencija ROD
Bovec, 2nd September 2010
Ministero dell'Economia
e delle Finanze
1
iCON
REPORTING
DEADLINES
Project implementation is subdivided into six-month periods
running from:
• January to June (1st *April – September) – 5th October
2010
• July to December (2nd * October – December)
For each six-month period, a progress report has to be
submitted to the 1st Level Control (SVLR, FLC).
Ministero dell'Economia
e delle Finanze
2
iCON
REPORTING
PROCEDURE
The progress report includes both activity and financial information
related to the project’s implementation. It also includes the
certification of expenditures (from SVLR, FLC).
Each partner sends a report to the Lead Partner (LP) by the specified
deadlines agreed between project partners (PP). (1st* 10th Nov 2010)
The Certification of expenditures has to be enclosed to each report.
On the basis of reports made by each PP, the LP compiles the joint
progress report for the whole partnership. To ensure a sufficient audit
trail the LP will retain reports made by each PP.
The LP submits the progress report to the JTS. (1st * 20th Nov 2010)
(JTS check the report /send clarification request to LP/approved)
The Certifying Authority makes a payment to the LP (within app.
4 weeks after the approval of the progress report by the JTS).
The LP transfers the funds to the PP within 20 days.
Ministero dell'Economia
e delle Finanze
3
iCON
REPORTING
ACCOUNTING FOR PROJECT EXPENDITURE
The LP and the partners must ensure that all accounting
documentation related to the project is available and filed
separately.
All partners have to store the documents related to the project in
a safe and orderly manner until 31st Dec 2020.
In order to avoid risk of double financing each expenditure must
be made in accordance with the approved application; to avoid
any confusion the following measures are recommended:
- the opening of a specific bank account for the project payments or/
- the introduction of project specific cost-accounting codes to
record project costs by budget line or/
- recording costs in expenditure lists by budget line.
Ministero dell'Economia
e delle Finanze
4
iCON
REPORTING
Expenditure can only be reported if the following principles
are fulfilled:
– The calculation is based on actual costs.
– The costs are definitively borne by the partner body and would not
have arisen without the project.
– The expenditure has actually been paid out. Expenditure is considered
to be paid when the amount is debited from the partner institution’s
bank account. The payment is usually proven by the bank statements.
The date when the invoice was issued, recorded or booked in the
accounting system does not count as a payment date.
– The expenditure is directly linked to the project. Costs
related to activities that are not described in the application
form are generally ineligible.
Ministero dell'Economia
e delle Finanze
5
iCON
REPORTING
The budget table in the application form is devided
in the following budget lines:
– Staff
– External expertise and services
– Meetings
– Equipment
– Expenditures for construction of building, purchase of land and
immovable assets
– Information and publicity
– Preparatory costs
– Administration and other costs
Ministero dell'Economia
e delle Finanze
6
iCON
REPORTING
STAFF COSTS
• The staff budget line involves personnel costs for the time that the
partner organisations’ staff spends on carrying out the project
activities in accordance with the application form.
• People whose staff costs are budgeted and later on reported must
be directly employed by the partner organisations. Staff members
are on the organization’s payroll and are paid on the basis
of working contract and salary sheets. (Exception E.I.N.E.;
regarding the explanation from JTS)
Ministero dell'Economia
e delle Finanze
7
iCON
REPORTING
STAFF COSTS
• The reporting of staff costs has to follow the following principles:
– the calculation has to be based on the actual salary rate of the individual
employee who is actually involved in the project activities.
– if the member of staff works less than 100% of their actual working time for
the project, the calculation must be based on the hourly rate resulting from
the actual salary rate divided by the total number of hours worked by the staff
member for the partner institution. This hourly rate is then multiplied by the
number of hours actually worked on project activities.
– staff costs must be supported by documents that permit the identification of
the employment relationship with the partner organisation (working
contract), the real costs by employee (pay slips, payment proofs,
calculation evidence for the determination of the staff time value/
hourly rate), the overall working time (time recordings) and
the time spent on carrying out activities in the context of
the project (record of tasks, project specific time sheets).
Ministero dell'Economia
e delle Finanze
8
iCON
REPORTING
EXTERNAL EXPERTS
can be involved in the project and will be paid by PP on the basis of:
• contracts/ agreement and
• invoices/ request for reimbursement.
External experts can be engaged under the signed contract. Purchase
order is also acceptable. Payments without the above-mentioned
legal bases are ineligible.
Selection of the external expert must be carried out following
the procedures defined in Public procurement act of every
partner country.
Full documentation of selection procedure of external expert
must be part of report.
Ministero dell'Economia
e delle Finanze
9
iCON
REPORTING
EXTERNAL EXPERTS
Evidence, which have to be submitted to the first-level control:
• copy of the full documentation of selection procedure of external
expert;
• signed copy of the purchase order or contract (the contract must
contain: name of the program and the project, the type of
services / activities, the duration of the contract, the price of
services, payment terms, etc.);
• report of implemented activities;
• the original invoice;
• proof of payment.
Ministero dell'Economia
e delle Finanze
10
iCON
REPORTING
Expenditures for MEETINGS
include expenditure for the organization of meetings between the project
partners, but not expenses for conferences or events that are directly
related to the activities of Information and publicity and are therefore
included in the category of "Expenditure for Information and publicity“.
Eligible expenditures for eg. are:
rental of meeting rooms and costs for food services; rental of equipment;
interpretation and translation services; other services necessary
for organizing meetings; expenditure on printing; expenditure on
transport of participants to the meeting, if not already provided
in any of the other categories of expenditure.
Ministero dell'Economia
e delle Finanze
11
iCON
REPORTING
Expenditures for MEETINGS
Evidence which have to be presented to the first-level control:
• a copy of the invitation (letter, fax, e-mail);
• minutes of the meeting;
• list of participants and an indication of their role in the project;
• a copy of the material that was distributed to participants;
• the original invoice;
• proof of payment.
Ministero dell'Economia
e delle Finanze
12
iCON
REPORTING
EQUIPMENT
This budget line refers to the purchase of equipment necessary for
the successful implementation of the project.
Necessary equipment listed in the work packages of the project can
be, for example:
• equipment to support the implementation of the project,
• equipment that is directly linked to the objectives of the project.
Depreciation is calculated according to the national law of
the partner organization.
It is important that all partners follow the procedures
defined in Public procurement act of every partner country!
Ministero dell'Economia
e delle Finanze
13
iCON
REPORTING
EQUIPMENT
Evidence which have to be presented to the first-level control:
• copy of the full documentation about the selection procedure;
• copy of the documentation needed to calculate depreciation;
• extract from the register of fixed assets;
• a copy of delivery note or minutes of the acceptance of
equipment;
• the original invoice;
• proof of payment.
Ministero dell'Economia
e delle Finanze
14
iCON
REPORTING
EQUIPMENT
Equipment must be labeled with:
• The EU logo
• The code project (CB012)
• Inventory number
• And the postscript:
– “Projekt sofinanciran v okviru Programa čezmejnega sodelovanja Slovenija-
Italija 2007-2013 iz sredstev Evropskega sklada za regionalni razvoj
in nacionalnih sredstev.”
– “Progetto finanziato nell'ambito del Programma per la Cooperazione
Transfrontaliera Italia-Slovenia 2007-2013, dal Fondo europeo
di sviluppo regionale e dai fondi nazionali.”
Ministero dell'Economia
e delle Finanze
15
iCON
REPORTING
INFORMATION AND PUBLICITY
Category of expenditure relates to:
• expenditure for the events with aim of dissemination of
information and public information,
• Other activities of information and publicity.
Eligible expenditures for eg. are:
rental of meeting rooms and equipment necessary; lecturer's fee;
transportation costs for participants to the meeting, (if are not
already provided in any of the other categories of expenditure); expenditure
for interpretation and translation; other expenses for services;
expenditure for catering services; expenditure for promotional
material.
Ministero dell'Economia
e delle Finanze
16
iCON
REPORTING
INFORMATION AND PUBLICITY
Evidence which have to be presented to the first-level control:
• copy of the full documentation about the selection procedure;
• the original invoice;
• list of participants;
• copy of materials distributed to participants;
• report on the event (agenda, speakers, location, duration, number
of participants, the working language of the meeting);
• proof of payment.
Ministero dell'Economia
e delle Finanze
17
iCON
REPORTING
INFORMATION AND PUBLICITY
Expenditure for information and publicity will be eligible if the results
of operations include:
• logo of the EU and SLO, ITA;
• subscription "Project financed by the EU under the ERDF. Cross-
border Cooperation Programme Slovenia-Italy 2007-2013";
• subscription "Investing in your Future";
• the words "free copy", the promotional material produced
under the project can not be sold.
Ministero dell'Economia
e delle Finanze
18
iCON
REPORTING
ADMINISTRATIVE COSTS
Administration costs may include cost items such as:
stationery, photocopying, mailing, telephone, fax and Internet,
heating, electricity, maintenance, office rent,…
These costs may be direct or indirect general costs.
While direct general costs can be identified as belonging directly to
the project, indirect general costs are calculated on a pro-rata
basis.
Key for calculation of indirect administration costs =
number of hours worked on the project
number of hours worked in total in the organisation or department
Ministero dell'Economia
e delle Finanze
19
iCON
REPORTING
Thank you for your attention!
Ministero dell'Economia
e delle Finanze
20
Related docs
Other docs by niusheng11
