1 seminar for russian partners and flc 22 may 2019 | st ......seminar for russian partners and flc...
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1 Seminar for Russian partners and FLC 22 May 2019 | St. Petersburg
Financial management of the Baltic Sea Region INTERREG projects
Interreg Baltic Sea Region seminar for Russian partners and their first level controllers St. Petersburg| 22 May 2019 Václav Kaplan, Ruslana Rozene, Rostislav Zatloukal, Managing Authority/Joint Secretariat
Content
Seminar for Russian partners and FLC 22 May 2019 | St. Petersburg
1. Payment scheme
2. Staff costs
3. Other costs
4. Reporting
5. Partner report
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Payment scheme
Co-financing rates
Seminar for Russian partners and FLC 22 May 2019 | St. Petersburg
Norway up to 50%
Denmark, Finland, Germany & Sweden up to 75%
Estonia, Latvia, Lithuania & Poland up to 85%
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Russia up to 85%
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Advance payment
• 30% of the approved Programme co-financing
• Pre-conditions:
• signed Subsidy Contract
• signed Financing Agreement
• sufficient liquidity of the Programme
•
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Interim payments
• Reimbursements of submitted & certified reports
• After approval of the complete progress report
• Reductions in case of significant underspending
Monitoring and payment
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Project Partner
Receive payment from lead partner
Lead Partner
Receive payment from MA/JS
Managing Authority/Joint Secretariat
Checks of reports (content/financial)
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Balancing of advance payments
• (At the latest) when 80% of the funds spent
• Payment above 80% - only as reimbursement
• Final balance after the submission of the final report
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Example
• Partner budget 120,000 € (~Programme co-financing 102,000 €)
• Advance payment 30,600 € (30% of 102,000€)
• Progress report 1, 2 … 85% of certified costs
• When advance+interim p. 81,600 € (80% of 102,000€) => Balancing of advance payment
Budget lines P
roje
ct
bu
dge
t BL1 - Staff
BL2 - Office & administration
BL3 - Travel & Accommodation
BL4 - External expertise & services
BL5 - Equipment
BL6 - Infrastructure & works
(BL7 – Project specific activities)
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All cost must be …
essential
paid by a project partner and non-recoverable (e.g. VAT) NO sub-partners NO cost sharing
paid in the eligible period
supported by relevant documents
real costs (exceptions: unpaid voluntary work, simplified cost options, depreciation)
in line with the principles: efficiency, economy/effectiveness
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Staff costs
Seminar for Russian partners and FLC 22 May 2019 | St. Petersburg
1. Full time & part-time staff
employed by partner organisations
formally engaged in the project activities
defined calculation methods for part-time staff
staff costs tool
staff costs guidance
2. Unpaid voluntary workers
requirements and limits to be observed (F.3.1.6)
BL1 - Staff
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Seminar for Russian partners and FLC 22 May 2019 | St. Petersburg
Gross employment costs
Fixed in employment document or by law
Non-recoverable
Examples:
Salary
Other costs directly linked to the salary
BL1 - Staff: Eligible costs
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Employment document
Job description
Documentation of gross employment costs
Payment proof
Staff costs tool
Additional specific documents for part-time employment
BL1 - Staff: Documentation
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100% of the employee‘s
working time is spend for project
work
< 100% of the employee‘s
working time is spent for project
work
Full time Part-time
BL1 - Staff: Full-time and part-time
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Fixed %
Annual hourly rate
Contracted hourly rate
Monthly hourly rate
Fixed working hours
Flexible working hours
Part-time
Do not mix the calculation methods!
BL1 - Staff: Part-time calculation options
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Percentage fixed in employment document in advance
No timesheet needed
Simple calculation
Over- or undercompensation possible
BL1 - Staff: Fixed percentage of time worked per month
Part-time
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Annual gross employment costs of previous 12 months divided by 1,720 hours
Only need to calculate it once
Over- or undercompensation possible
Timesheet needed
BL1 - Staff: Yearly hourly rate (1720 hrs method)
Part-time
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Monthly gross employment costs of actual month divided by monthly working (in hours) time set in employment contract
Timesheet needed
Closest, but not equal to real costs
Vacation and sick leave are not covered
BL1 - Staff: Monthly hourly rate
Part-time
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Hourly rate set in the employment contract multiplied with actual working hours
Can only be used by staff that is paid on hourly rate basis
Timesheet needed
Vacation and sick leave not covered
BL1 - Staff: Contracted hourly rate
Part-time
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Preparation
1) Downloading of the staff costs tool from http://www.interreg-baltic.eu/for-projects/reporting.html
2) Opening the staff cost tool (by using Adobe Reader)
BL1 – staff costs tool
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Seminar for Russian partners and FLC 22 May 2019 | St. Petersburg
Preparation
1) Downloading of the staff costs tool from http://www.interreg-baltic.eu/for-projects/reporting.html
2) Opening the staff cost tool (by using Adobe Reader)
BL1 – staff costs tool
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BL1 – Staff cost calculation: Practical exercise
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Preparation
1) (If not done yet) download the staff costs tool from http://www.interreg-baltic.eu/for-projects/reporting.html
2) Please open the staff cost tool (by using Adobe Reader)
Seminar for Russian partners and FLC 22 May 2019 | St. Petersburg
15%
flat rate of BL1 staff costs
Report automatic calculation
!!! Office&administration costs cannot be reported under other budget lines
BL2 - Office & administration
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Project employees
belongs to BL3
Travel (e.g. tickets, fuel, car mileage, toll, parking fees)
Accommodation
Daily allowances
If not covered by allowances:
• Meals (other than catering!)
• Visa
!!!
External experts/speakers/…
belongs to BL4
Travel and accommodation
Active role !
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BL3 - Travel & Accommodation
Every travel must be project related !!!
Activities outside the EU-part of the Programme area
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Do I need prior approval by the MA/JS?
• Programme area & EU & Moscow (e.g. Norway, Brussels) NO
• Other countries YES (e.g. USA)
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Reporting documents
• Invoices or equivalent accounting documents of travel costs
• Payment proof
• Proof of reimbursement of costs to the employees where
employees made a direct payment for travel
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BL3 - Travel & Accommodation
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Costs of external service providers, experts, consultants:
studies, training, translations, consultancy services
project events
travel and accommodation for external staff: contribution to the project content, activities, outputs, results limited justified number documented active role !!! not regular participants
first level control costs (for decetralised FLC systems)
promotion, communication, publicity
financial project management (general accounting BL2)
…
!!! Not eligible:
services from other project partners/own staff
basic courses
BL4 - External expertise & services
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Project equipment for carrying out project activities
depreciation, rent, lease for the respective period
Investment equipment as integral part of an investment output
full costs eligible
IT hardware & software furniture & fittings laboratory equipment machines & instruments tools or devices vehicles …
BL5 - Equipment
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BL5 - Equipment
Investment equipment in the application
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BL5 - Equipment
Investment equipment in the application
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• Only investment related costs Blocked if no investment outputs planned
• Full costs eligible
• Examples: Works for … site preparation, delivery, handling, installation, renovation
BL6 - Infrastructure & works
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• Application: Indicative specification of contracts (sections 6.1, 6.2, 6.3)
BL4, BL5 and BL6
• Documentation:
Procurement
Contracts and invoices
Proof of delivery
Payment proof
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1. Public entity or a legal entity which is subject to public procurement legislation
Legislation of Russian Federation
2. Other entities
Annex to Financing Agreement
https://www.interreg-baltic.eu/for-projects/public-procurement.html
+ Programme provisions bid-at-three rule
Applicable to all partners regardless their status if the value of the procurement is ≥ EUR 5,000 (excl. VAT)
Procurement
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Types Focus
• Minor
• Major
• Partnership
• Work plan
• Budget
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Any changes? Please approach lead partner first
Project changes
Reporting
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Project reporting
Managing Authority/Joint Secretariat
Project progress report (by lead partner)
Certified by first level controller of lead partner
Partner report
Certified by first level controller of project partner
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PDF template
Online system
BAMOS
Data flow
Staff costs tool
Partner report incl. list of expenditure (=cost itemisation list)
Progress report aggregating PP reports
Contracts (services/…), invoices, travel reports,
tickets, payment proofs … Accounting documents
Reporting documents (PDF)
Employment contracts, job descriptions, salary
slips, …
BAMOS (online monitoring system)
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Partner report (offline in PDF)
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Partner report – technicalities
• Advanced PDF format -> open with Adobe Reader only!!!
• Enable
red frame = obligatory fields
blue caption = data according BAMOS
• Interactive form start from the beginning
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http://www.interreg-baltic.eu/for-projects/reporting.html
Partner report - Sections
1. + 2. Identification of the project / partner
3. Contacts
4. Activity report
5. Financial data to be copied from BAMOS
6. Project partner's generated revenues/net revenues
7. Expenditure per budget line
8. Summary
9. Exchange rate
10. Project partner confirmation & signature
11. FLC certificate
12. Summary of financial data for BAMOS
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Use of Euro & exchange rate
All expenditure are reported in Euro
For partners whose national currency ≠ Euro:
monthly exchange rate in the month during which the partner report is submitted to the FLC
one exchange rate per reporting period only
set in the partner report
Monthly exchange rate acc. to the InforEuro webpage of the EC: http://ec.europa.eu/budget/contracts_grants/info_contracts/inforeuro/index_en.cfm
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Partner report – How to start?
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• Use the newest version
• Pre-adjust the currency (Section 9)
• Pre-fill data according BAMOS (Sections 1, 2 and 5)
Partner report
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Live demonstration
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Progress report (online in BAMOS)
Progress Report
• Filled in by LP
• Compilation of inputs from partner reports
• Activity report
• Financial report based on section 12 of partner reports
• Selected documents to be uploaded to BAMOS
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Documents in BAMOS
• Partnership agreement (by LP)
• FLC approbation (from PPs with decentralised FLC system)
• Subsidy contract incl. addenda (by LP)
With each progress report (from each PP):
• Partner report (editable version)
• Partner report (scanned signed version)
• FLC report & checklist
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Financial management of the Baltic Sea Region INTERREG projects
Managing Authority/Joint Secretariat
Phone +49 381 45 484 5281
e-mail: [email protected]
www.interreg-baltic.eu
Interreg Baltic Sea Region believes
in an integrated and prosperous Europe for all