bosnia and herzegovina ministry of finance and treasury sector for financing eu assistance...
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BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
First Level Control Office BiHFLCO
Sarajevo, 17-18 December 2012
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Welcome
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
10.00 – 10.30: Welcome/Registration/Introduction – training objective & approach
10.30 – 11.30: First Level Control (FLC): definition, objective, role of First Level Controllers and the procedures used, Reporting
11.30 – 11.45: Coffee break11.45 – 13.00: First Level Control (FLC): areas of
attention under the various budget lines 13.00 – 14.00: Lunch break14.00 – 15.30: First Level Control (FLC): areas of
attention under the various budget lines15.30 – 15.45: Coffee break15.45 – 16.15: First Level Control (FLC): areas of
attention under the various budget lines16.15 – 17.00: Q & A / evaluation of the training
Agenda
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
To improve the quality of financial reporting by the Beneficiaries resulting
in an increased level of expenditure that can be validated by the CFCU as the
national First Level Control Office (FLCO)
Training objective
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
FLC entails verifications carried out at the level of the Beneficiary Country covering
the administrative, financial, technical and physical aspects of projects thereby ensuring
that the expenditure declared is real, that products and services have been delivered and that the projects and expenditure comply with
the relevant Community and national legislation
First Level Control (FLC) - definition
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
guarantee that expenditure reported and claimed by Beneficiaries is justified,
substantiated, real, actual, incurred and actually paid and in line with the provisions of the Subsidy Contract / Partnership Agreement
concerned and are in line with all legal provisions governing the Programme
First Level Control (FLC) - objective
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
First Level Control – what is checked?
Requires a 100% desk-based administrative verification of documents complemented by on-the-spot checks on a sample basis
before the issuance of Declarations on the Validation of Expenditure (DVE)
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
check the regularity and legality of expenditure incurred and declared by Beneficiaries from Bosnia and Herzegovina (BiH) by conducting desk-based administrative and on-the-spot checks
validate the expenditure incurred by Beneficiaries from Bosnia and Herzegovina (BiH)
validate the content of both the activities and the finances of the partner report
Role of First Level Controllers I
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
draft a report and complete a checklist on the controls performed
sign and issue a Declaration on Validation of Expenditure (DVE)
keep complete files on the validation process in line with both programme as well as national requirements
Role of First Level Controllers II
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
check of completeness
check of compliance with EU and national legislation, programme rules and
procedures and Subsidy Contract
check of plausibility
check of existence and reality
First Level Control – procedures used
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
REPORTING BY BENEFICIARY TO FIRST LEVEL CONTROL OFFICE
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Progress Report
Presents the activities and costs of one Final Beneficiary for the given reporting period
The Progress Reports must be submited to the competent FLCO who will verify eligible costs
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Progress Report
Consists of two sections:
ACTIVITY REPORT: provides information on the achievement of the project’s activities, milestones and outputs
FINANCIAL REPORT: provides information on the project’s expenditure related to the activities per budget line and Work Package
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Activity Report
obligatory use of the template developed for the programme published on
http://www.adriaticipacbc.org/index.asp?page=interna&level=implementation_documents
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Activity Report
FORMAT & CONTENT :
Excel spreadsheet with 4 worksheets:
(i) Main data(ii) Summary of project activities and main issues(iii) Implemented activities per Work Package(iv) Declarations
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Activity Report
Section 1 – Main data:
Project identification details: code, acronym, title, priority, measure, name of FB,
Beneficiary No. in AF, start & end date of project, legal representative of FB, contact person of FB
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Section 2 – Summary of project activities and main issues
- Description of project activities implemented within the period covered by the report
- Explanation whether the implementation of the project is in line with the time frame as planned in the AF and if, explanation about the reasons and estimates of the anticipated delay
Activity Report
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Section 2 – Summary of project activities and main issues- Explanation whether financial progress is in line
with spending forecasts in the AF and if not, explanation and estimate of deviation
- Problems encountered during implementation, solutions found, minor changes to planned activities etc)
Activity Report
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Section 3 – Implemented activities per WP
Comparison between planned & realised activities during the period covered by the report
Description of results & outputs delivered Financial resources reported
Note: it is extremely important that information provided in the Activity Report corresponds to the information provided in the Financial Report and the List of Expenditure as otherwise FLC cannot validate the
reported costs
Activity Report
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Activity Report
Section 4 – Declarations
VAT Revenues Grants under the « de minimis » regime Equal opportunities Environmental issues
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Financial Report
Expenditures per budget lines and WP filled in directly into the MIS
Connection with the supporting invoices or other documents of equivalent probative value
Note:In case the invoice (payslip,receipt...) covers activities related to more than one WP,a List of expenditure must be provided.
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Template to be filled in providing details on costs reported with respect to:
WP the expense relates to budget line the expense is charged against invoice number and date specification of the invoice name of company that issued the invoice amount in KM exchange rate used (€ 1 = KM 1.95583) amount reported in €
List of Expenditure
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Template can be found on the following link:http://www.adriaticipacbc.org/index.asp?page=interna&level=implementation_documents
Note: it is of the utmost importance that First Level Controllers are able to identify the supporting document backing up each expense declared in the report without having to spend a lot of time trying to locate it in the entire package
List of Expenditure
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Expenditure needs to be reported in euro
BAM is pegged to € at rate of 1,95583
Rounding to two digits after the comma
Example:
BAM 1.768,93 equals € 904,439547 which is to be reported as € 904,44
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Contract award declaration
For all procurement contracts concluded a standard declaration needs to be filled in providing substantial details on the procurement procedure carried out
See template
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Contract award declaration
Serves the purpose to prove that the most economically advantageous offer has been selected in accordance with the principles of transparency and fair competition by taking care to avoid any conflict of interest
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Single tender procedure report
For any awarded contract not exceeded 10.000 EUR, but higher than 500 EUR
Beneficiaries has to fill in this document, upload in MIS when reporting and send the hard copy with the PR to the FLCO
See template
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
1. FB sends by email properly filled in Activity Report to Lead Beneficiary who needs to sign and stamp it
2. Lead beneficiary returns the signed Activity Report to the FB also by email (scanned)
3. FB uploads electronic version of the Activity Report for the period concerned in the Management Information System (MIS)
4. If necessary, FB uploads Contract Award Declaration and Single tender procedure Report for the period concerned in the Management Information System (MIS)
5. FB prints Progress Report from the system (MIS), sign, stamp it and sends hard copy to the FLCO with all supporting documents.
Submission of the Progress Report by Beneficiary
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Attachments to the Progress Report
All documents proving the eligibility of costs as invoices, bank statements, public procurement documents, project deliverables,
List of expenditure Contract Award declaration, if necessary Single tender procedure Report, if necessary
Any other document FLC might require
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Final Beneficiaries can report their expenditures whenever they want
FB are anyway required to reach the level of expenditures foreseen in the Application form in 4 different periods per year:
by 31 January by 30 April by 30 June by 30 October
Timing for reporting
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
ATTENTION!
Total amounts indicated in the Financial Report must be identical to the ones declared in the Activity Report otherwise the FLC could not validate the reported expenditures
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
ATTENTION!
List of expenditure should be identical with the Financial Report, the expenditures must be ordered in the same way in the List of expenditure as they are ordered in the Financial Report ( MIS)
See the Instruction on how to submit documents to the FLCO
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
1. STAFF COSTS2. TRAVEL AND ACCOMMODATION3. OVERHEADS4. MEETINGS AND EVENTS5. EXTERNAL EXPERTISE (+ publicity and visibility)6. PROMOTION COSTS7. EQUIPMENT8. INVESTMENTS9. FINANCIAL CHARGES AND GURANTEE COSTS
Budget lines
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
The main purpose of the FLC checks with respect to this budget line is to establish whether sufficient information is available concerning the expenditure claimed for all staff working on the project
Covers the salaries (gross salary =netto salary + all legal provisions such as holiday entitlement, provision for sick leave, all charges paid both by employee and employer, regular bonus, work weekend with clarification, meal, transport cost, allowance for holiday and excluding voluntary contributions such as institutional pension schemes) of staff of the Beneficiary working either on a full-time or part-time basis on the project as indicated in the Application Form
STAFF COSTS
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Calculation of salary based on activities in WP
Be careful with MIS and report ( must be the same amount)
When calculating the salary on WP, check the amount in WP in budget (overbudget)
During project, the amount of salary of project staff can not be increased
STAFF COSTS
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Documents to be presented by FB / checked by FLCO with 1st report :
The FB will submitted with 1st report (to be updated during project lifetime) stating as a minimum: o list of project staff (name of the employee)o employment contract , decision on appointment or service order(qualification, task, start & end date)o job description, position in the projecto % of work on the project or indicative number
of hours/days involvemento gross salaryo indicative total costs to be funded under the project’s budget
STAFF COSTS
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Documents to be presented by FB / checked by FLCO:
Wherever applicable, the institutional book of rules (so-called « pravilnik o platama » and / or « odluka o utvrđivanju koeficijenata i načinu obračuna plata ») has to be submitted to the FLCO
Payslip & payroll Monthly timesheets Proof of payment Calculation method
STAFF COSTS
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Documents to be presented by FB / checked by FLCO:
Monthly timesheets proving the actual time worked on the project stating as a minimum: name of the employee, date, time, detailed description of activity related to the project«Need to be signed by both the employee and the employer and
date « Template of timesheet used (there are 2 different templates on
the programme website) Be careful with employee who works on more then one project
Note: Beneficiaries are not obliged to use these templates and can use their own format but the following information should be stated as a minimum:
STAFF COSTS
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
FB1
Total days per w eek
WP
Total days per w eek
0 3 3 0 3
2 3 5 0 5
1 4 5 0 5
1 3 4 1 5
1 4 5 0 5
5 17 22 1 23
Monthly timesheet for staff working hoursIDENTIFICATION OF THE PROJECT
Project acronym T.A.P.BIHProject Final Beneficiary Name (in original language)
Ministarstvo finansija i trezora BiH
Project Code TA/0004/002011 Priority/Measure
IDENTIFICATION OF THE PERSONNEL EMPLOYED Beneficiary no. in the AF
Project title TA FLCO BIHProject Final Beneficiary (in English language)
Ministry of Finance and treasury B&H
IDENTIFICATION OF THE PERSON SIGNATORY ON BEHALF OF THE ORGANIZATION
Extent of employment part time Function Assistant of Minister
Function Controller-FLCO Name/Surname Vera Letica
Name/Surname HANIFA RAMOVIĆ
Month/Year August / 2012
Project related activities Activities not related to this project Total working
days
Days off (holidays, sickness...
)
Total daysWeek
Activity (Please indicate a brief description of the project-related activity )
Activity (If related to another project, indicate the Programme/fund)
other activities
4 prepared activity report FLCOBiH other activities
1 other activities
2 desk baced check documentation other activities
Date: Date:
4.1. Techical assistance
5 check and calculation cost for TA FLCOBIHother activities
Signature: Signature:
3 staff brief ing
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Obligatory minimum information on timesheets:
project acronym, title & code name & function of the person to which timesheet refers to extent of employment on the project of person concerned name of the Beneficiary organisation (in local language and in
English) priority/measure name & function of the person approving the timesheet on
behalf of the Beneficiary organisation description of project activities carried out as well as activities
not related to the project extent to which the work is dedicated to the project
STAFF COSTS
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Obligatory :
The Calculation method must be the same as the evidence in timesheet, can not be different
If you choose hourly method of registration in timesheet, use the same method for calculation of monthly salary for reimbursement
STAFF COSTS
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Documents to be presented by FB / checked by FLCO:
Calculation method / formula used for calculating hourly rates / total staff costs
Monthly gross salary + obligatory charges / total working hours in the given month * hours worked on the project in the given month
STAFF COSTS
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
EXAMPLE
Basis = gross salary of BAM 2,500 for April 2012 for an employee working part time on the project:
Salary paid for April 2012: BAM 2,500No of hours workable during April 2012: 176 (22*8)Hourly (days) rate: 2,500/176 (22)
= BAM 14.20 (113,64)No of hrs worked on project in April 2012: 48 hrs (27.27%)Total eligible cost: 48 * BAM 14.20
= BAM 681.60 or 6*BAM 113,64
=BAM 681,80Total to be reported (conversion into €): € 348,50
STAFF COSTS
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Documents to be presented by FB / checked by FLCO:
Proof of payment of both the salary and all compulsory charges whereby FLCO needs to be able to identify clearly to whom the salary was paid and what all the extras are that have been paid
Nalog plaćanja Nalog blagajne kod gotovinskih isplata Registar plaćanja i faktura (budžetski korisnici) Izvod banke Specifikacija uz platu ovjerena od strane Porezne uprave Izjava odgovorne osobe da se iznos plate isplaćuje kumulativno za
sve uposlene u organizaciji i da u taj iznos ulaze i plate zaposlenih na projektu
STAFF COSTS
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
MAIN PROBLEMS ENCOUNTERED SO FAR:
Insufficient supporting documentation (e.g. no list of staff or employment contracts submitted)
Lack of proof of actual payment of salaries and other obligatory charges
Lack of information as to how the hourly rate was calculated
No adequate calculation of gross salary (calculation the part of obligatory charges)
Incorrect timesheets
STAFF COSTS
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
TRAVEL & ACCOMMODATION
Covers expenditure related to the travel and accommodation costs of the employees of the Beneficiary (travel and accommodation costs of external experts participating in the project have to be charged against the budget line « External expertise » – see later)
Travel costs for driver are eligible if he is on list of staff . (Other people)
Travel related with project activities
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
The First Level Controller checks whether expenses under this budget line are:
reasonable foreseen in the Application Form approved internally within the Beneficiary institution (authorisation of the mission) in line with the Beneficiary’s internal rules incurred in the eligible geographical areas
of the Programme
TRAVEL & ACCOMMODATION
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
SOME BASIC RULES
Assignment of costs Costs have to be borne by the Beneficiary and
therefore proof of direct payment by an employee is insufficient
Economy of transport cheapest way (to be demonstrated on the basis of an
assessment by the Beneficiary) normally public transport (travel by air, bus, train, boat) economic class is eligible, but business/first class
tickets always ineligible (even if allowed by the internal rules of the Beneficiary)
TRAVEL & ACCOMMODATION
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
SOME BASIC RULES
Reasonability of board & lodging costs
Hotel costs (invoice) and costs of meals should be « reasonably » priced and higher price ranges must be duly justified in each case
Note: this requires judgment by the First Level Controller who may ask additional clarifications
TRAVEL & ACCOMMODATION
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Duration
Any travel should be reasonable and should normally start the day before the event (e.g.
meeting) until the day after
TRAVEL & ACCOMMODATION
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
SOME BASIC RULES
Reporting method Costs should be reported in line with national rules or specific internal regulations of the Beneficiary(«pravilnik o službenim putovanjima »)
Example: per diems should be in line with entity legislation Cost were reimbursement
TRAVEL & ACCOMMODATION
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
SOME BASIC RULES
Per diems / daily allowances
Can be eligible provided they are foreseen in national / institutional rules as the only way of
reimbursement of costs such as accommodation, meals, local transport etc
TRAVEL & ACCOMMODATION
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Example
Start & end date and hours of travel Calculation of travel allowances ( in country or in
board, full or part 30%) Exchange rate (date reimbursement of travel order-
date reporting is for exchange KM in EUR) All costs (accommodation, autopark, bus/train/plane
tickets (boarding pass-obligatory)fuel??, highway tickets) Invitation, Decision for mission, List of participants,
agenda and minutes
TRAVEL & ACCOMMODATION
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
TRAVEL BY OWN / COMPANY CAR
Calculation sheet prepared according to national / institutional rules stating at least:(20% of price fuel) distance unit rate total cost fuel costIf necessary accompanied by additional proof documentsCan take a rent-a-car (invoice & way of selection)
TRAVEL & ACCOMMODATION
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
MAIN PROBLEMS ENCOUNTERED SO FAR:
Insufficient supporting documentation (e.g. no travel order, or economic way or clarification no submitted)
Lack of proof of payment Lack of information as to how the calculation rate was No adequate costs (extra meals in restaurant, washing
car) Incorrect calculation of exchange rate One travel order for two persons Not submitted invitation letter, participants list
TRAVEL & ACCOMMODATION
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
BUDGET LINE – OVERHEADS
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Covers expenditure such as:
OFFICE COSTS:
electricity, heating, water, cleaning, office rent, office supplies
ADMINISTRATIVE COSTS:
telephone, fax, internet, mail/postal/courier services, bank charges for national financial transactions related to the normal bank account of the Beneficiary
OVERHEADS
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
TWO CATEGORIES
(i) Direct general costs = overheads directly allocated to the project (charged to the project at actual cost, no lump sums or estimations)
(ii) Indirect general costs = overheads allocated proportionally to the project (charged on the basis of a calculation method)
OVERHEADS
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
CALCULATION METHODS/BASIS FOR APPORTIONMENT
(i) No. of people working on the project / No. of people working in the organisation
(ii) No. of hours worked on the project / No. of hours worked in total in the organisation during the period reported on
(iii) Surface used by the personnel working on the project / surface of the organisation
OVERHEADS
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Example of a calculation method to charge the costs of electricity and heating on the basis of surface of office space used for the purposes of implementing the project whereby:
space used for project purposes = 100 m² total office space at the disposal of the Beneficiary (also for non-project related activities = 400 m²)
OVERHEADS
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Total cost of electricity & heating for the entire premises of the Beneficiary during the period
reported on equals to BAM 500
100/400*100=25%
25% (500)= 125 BAM
or 63,91 € (125/1,95583)
OVERHEADS
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Example of a calculation method to charge the costs of Internet on the basis of No. of people working on the project whereby:
3 full-time staff (100%) and one half-time staff (50%) are working on the project
overall staff of the Beneficiary (including those not working on the project) is the equivalent of 12 full-time staff members
OVERHEADS
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Total cost of Internet for the entire premises of the Beneficiary during the period reported on
equals to BAM 200
3,5/12*100=29,17%
29,17% (200)= 58,34 BAM
or 29,83 € (58,34/1,95583)
OVERHEADS
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Notes on calculation method used:
The choice of the method used to apportion overhead costs to the project must be
attached to the Progress Report
If surface is used then general spaces such as toilet, corridors, canteen(s) etc needs to be
excluded from total available space.
Method may become subject to verification during an on-the-spot check.
OVERHEADS
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Documents to be presented by GB / checked by FLCO:
The First Level Controller will verify whether there is a clear indication of the method of allocating overheads to the project by the Beneficiary with
the first report and if changes occur at a later stage, whether this change is justified and explained in the next report (normally the
calculation method can only be reviewed on a yearly basis)
OVERHEADS
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Documents to be presented by GB / checked by FLCO:Proof of payment
Note: for telephone costs an itemised bill should be presented indicating clearly which calls were related to the project providing as a minimum details on the person/organisation called and the reason for the call
OVERHEADS
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
MAIN PROBLEMS ENCOUNTERED SO FAR:
No calculation method attached to the report
Proof of actual payment of overheads missing
OVERHEADS
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
MEETINGS AND EVENTS
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Covers costs related to the organisation of conferences, seminars, meetings, workshops
directly related to the project and traceable from the latest approved Application Form.
Examples include: venue renting, interpretation equipment, catering, translation of documents linked to specific events, printing of materials directly related to events, external speakers...
MEETINGS AND EVENTS
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
For each event the Beneficiary must clearly demonstrate:
purpose & agenda location & duration No. and list of participants minutes of the event copy of materials produced
MEETINGS AND EVENTS
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Eligibility of costs for meetings and events is subject to the full respect of procurement rules (proving that the most cost-efficient option has been selected) and of visibility /
publicity rules
MEETINGS AND EVENTS
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
EXTERNAL EXPERTISE
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
EXTERNAL EXPERTISE
Covers costs paid for professional services of external experts or consultants exclusively engaged for the purposes of the project to perform certain activities outside the knowledge base of the Beneficiary such as financial management, legal advice, research, (specialised) translation, studies, surveys …
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
PRIMARY CONDITIONS- work of the external expert is essential to the
project- external experts can only be engaged for services
which the Beneficiary cannot perform with already engaged resources
- fee rates are reasonable (in line with market rates prevailing in Bosnia and Herzegovina) and in relation to the consultant’s expertise and experience
- Project Partners cannot be contracted as external expert
- person charged under « Staff costs » cannot be contracted under « External expertise »
EXTERNAL EXPERTISE
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
PUBLIC PROCUREMENT
The recruitment of external experts needs to fully respect the programme procurement
rules (PRAG, INTERACT, national)
EXTERNAL EXPERTISE
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
PUBLIC PROCUREMENT – WEBSITES
PRAG: http://ec.europa.eu/europeaid/eprag/
INTERACT:http://www.interacteu.net/ipa_interact_publications/interact_ipacbc_documents/319/4867
NATIONAL:http://www.javnenabavke.ba/index.php?id=10zak&zak=1&jezik=en
EXTERNAL EXPERTISE
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
WHY PUBLIC PROCUREMENT PROCEDURES?
To prove that respect for the following underlying philosophies has been ensured:
fair & open competition impartiality transparency best value for money equal treatment non-discrimination nationality & origin
EXTERNAL EXPERTISE
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
First Level Controllers will check whether there is sufficient written evidence that the evaluation of the offers and the award of
contracts was carried out in a professional, objective, fair and transparent manner
EXTERNAL EXPERTISE
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
WHAT WILL FLCO CHECK REGARDING PROCUREMENT?
Existence of documents justifying the choice of the selected service provider such as:
Terms of ReferenceInformation about potential Tenderers approachedRequest for OfferOffers received
EXTERNAL EXPERTISE
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Existence of documents justifying the choice of the selected service provider such as:
Evidence on the evaluation of the offers received(members of the Evaluation Committee, selection & award criteria, evaluation report)Contract with the selected external expertOutputs by the external expert
EXTERNAL EXPERTISE
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Documents to be presented by GB / checked by FLCO:
First Level Controller will check whether:
Evidence of compliance to the procurement rules exists
External experts are not already employed as regular staff
Fee rates are conform to market prices and in line with the expert’s level of expertise, experience and competence
EXTERNAL EXPERTISE
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Documents to be presented by GB / checked by FLCO:
First Level Controller will check whether :
The contract with the external expert is available, reference is made to the project & programme, contains the name of the expert, contains a description of the services to be provided, the total price, deadlines for the delivery of outputs
EXTERNAL EXPERTISE
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Services provided by the external experts are directly related to the project,the related activities are explicity stated in the Application Form
The evidence of the work carried out by the service provider is available (studies,researches,analysis)
Proof of payment is available (bank statement) Proof of payment of taxes and contributions Reports on provided service/s or work/s Invoices for the provided services/works
EXTERNAL EXPERTISE
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
MAIN PROBLEMS ENCOUNTERED SO FAR:
Lack of compliance with procurement rulesDoubts about the necessity and justification to engage an external expert for a particular activityMissing contractLack of evidence of the work done by the external expertLack of proof of payment to the external expert
EXTERNAL EXPERTISE
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
PUBLICITY AND
VISIBILITY
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
PUBLICITY AND VISIBILITY
Beneficiaries are requested to consult the « Communication and Visibility Manual for EU
external actions » on the following link:
http://ec.europa.eu/europeaid/work/visibility/index_en.htm
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
PROJECT COMMUNICATION PLAN
At the start of the project the partnership will develop a communication plan specifying:
Aim & purpose of the communication & visibility activities
How and when results will be disseminated How responsibilities will be split between the
different partners Specification of financial resources
PUBLICITY AND VISIBILITY
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
LANGUAGE
English, being the language of the Programme, is suggested but national language may be
used as well to better tailor the information to the local target group(s)
PUBLICITY AND VISIBILITY
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
MAIN TOOLS THAT CAN BE USED
Project logo Project website Events (e.g. seminars, conferences, workshops) promotional materials (e.g. leaflets, brochures,
newsletters) Media(press, conferences, TV/radio/Internet
broadcasting, articles in international/national/regional/local press)
PUBLICITY AND VISIBILITY
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
OBLIGATORY USE OF EUROPEAN FLAG
The European Union flag can be downloaded at:http://europa.eu/about-eu/basic-information/symbols/flag/index_en.htm
To be accompanied by the statement:
« The project is co-funded by the European union, Instrument for Pre-Accession
Assistance. »
PUBLICITY AND VISIBILITY
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
OBLIGATORY USE OF PROGRAMME LOGO
The programme logo can be downloaded at:http://www.adriaticipacbc.org/index.asp?page=interna&level=implementation_documents
Two versions:
With the slogan of the Programme (« Let’s grow up together »)
Without the slogan of the Programme
PUBLICITY AND VISIBILITY
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
SPECIFIC REQUIREMENTS FOR INVESTMENT
During the works a billboard shall be put on site clearly visible to passers-by
Upon completion the billboard shall be replaced by a permanent plaque clearly visible to remain in place for at least 5 years following completion
of the works
PUBLICITY AND VISIBILITY
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
CONTENT OF BILLBOARDS / PLAQUES
European flag and Programme logo taking up at least 25% of the billboard / plaque
Project name Name of beneficiary Amount of Community contribution Start & end date of the project Following sentence: «The <name of the structure> has
been produced with the financial assistance of the IPA Adriatic Cross-Border Cooperation Programme.»
PUBLICITY AND VISIBILITY
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
SPECIFIC REQUIREMENTS FOR EQUIPMENT
Every single piece of equipment purchased under the project must be labelled with a
sticker on a visible and accessible spot for at least 5 years after the end of the project
PUBLICITY AND VISIBILITY
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
<Project Title (and/or Acronym) and code>
<if applicable the bookkeeping inventory number>
The project is co-funded by the European Union, Instrument for Pre-Accession
Assistance.
PUBLICITY AND VISIBILITY
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Refers to all costs related to information and communication activities (e.g. press releases, newspaper advertisements, TV shows, brochures, newsletters, project website, display panels, banners, photographs, audio-video production etc…)
PROMOTION COSTS
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Eligibility of promotion costs is subject to the full respect of procurement rules
(proving that the most cost-efficient option has been selected) and of visibility / publicity
rules
PROMOTION COSTS
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
EQUIPMENT
Refers to the purchase / rent / leasing of equipment necessary for the successful implementation of the project such as IT equipment (computer, printer, software,…), office furniture, machineries etc
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
EQUIPMENT
SOME BASIC RULES
should not have been already financed by other subsidies (EU, national or regional)
should not have already been completely depreciated
should not be claimed in another category (e.g. overheads budget line)
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
EQUIPMENT
have to respect the procurement and visibility / publicity rules
have to be clearly been foreseen in the Application Form and if not, must have been agreed by the Joint Technical Secretariat (JTS) /
Managing Authority (MA) and/or Joint Monitoring Committee (JMC) beforehand
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
EQUIPMENT
second hand equipment is ineligible
equipment that is NOT used exclusively for project purposes can only be charged to the project on a pro-rata basis (this
counts also with respect to depreciation
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
EQUIPMENT
CONCEPT OF ORIGIN
For goods purchased under the grant contract with a unit price > € 5,000 , the
Supplier needs to submit proof of origin at the latest when they present their invoice to
the Beneficiary.
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
EQUIPMENT
CONCEPT OF ORIGIN
Goods (or service providers when these are companies rather than individuals) need to originate from an eligible country and these
are:
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
EQUIPMENT
MEMBER STATES OF THE EUROPEAN UNION - EU (27)+
COUNTRIES OF THE INSTRUMENT FOR PRE-ACCESSION ASSISTANCE - IPA (7)
+COUNTRIES OF THE EUROPEAN NEIGHBOURHOOD
PARTNERSHIP INSTRUMENT - ENPI (17)+
MEMBER COUNTRIES OF THE EUROPEAN FREE TRADE AGREEMENT - EFTA (4)
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
EQUIPMENT
Two options re. equipment used EXCLUSIVELY for project purposes:
(i) 100% full cost chargeable to the project(ii) depreciation method
Note: depreciation costs can never exceed the purchase price of the equipment
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
EQUIPMENT
Purchase price is 100% eligible if:
equipment is low value and thus not depreciable (in BiH defined as less than
1,000 KM)
period between purchase date and end of project is longer than or equal to the
normal depreciation method for the piece of equipment
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
EQUIPMENTPurchase price is 100% eligible if (cont’d):
period between purchase date until end of project is shorter than the normal depreciation method but: - equipment is used for the same purpose for
at least 5 years after project completion - equipment is part of a specific goal of the project (e.g. office furniture of goal of project is to establish a bureau which will provide services for the target group also after project completion)
Note: in these cases the Beneficiary needs to submit a declaration
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
EQUIPMENTEXAMPLE CALCULATION OF ELIGIBLE COSTS OF
COMPUTER IN CASE OF DEPRECIATION
Purchase cost (a) KM 1,500
Depreciation period (b) 24 months
Monthly depreciation cost (c=a/b)
KM 62.50
No. of months reported in PR (d)
6
Total eligible cost (e=c*d)
KM 375.00 (to be reported as €
191.73)
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
INVESTMENTS
Refers to small scale investments with a demonstrated transnational impact and can include costs related to construction works (either from scratch or adaptation of something existing i.e. renovation / reconstruction or expansion) or the purchase of land (up to a limit 10% of the total project budget)
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
INVESTMENTS
SOME BASIC RULES
should not have been already financed by other subsidies (EU, national or regional)
have to respect the procurement and visibility / publicity rules
have to be clearly been foreseen in the Application Form and if not, must have been agreed by the Joint Technical Secretariat (JTS) / Managing Authority (MA) and / or Joint Monitoring Committee (JMC) beforehand
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
INVESTMENTS
TWO OPTIONS:
(i) the construction will be used exclusively for project purposes and will remain in use for at least 5 years after project completion without any substantial modification
Full cost of the construction is eligible
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
INVESTMENTS
(ii) the construction will be not be used exclusively for project purposes
Only share of the actual cost can be allocated pro-rata to the project and this share has to be calculated according to a fair, justified
and equitable method
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
INVESTMENTS
PURCHASE OF LAND - 4 CONDITIONS: direct link between the land purchase and the
project’s objectives cost cannot exceed 10% of the total project budget certification from an independent qualified
assessor or authorised official body confirming that price does not exceed market value
copy of draft sales contract showing that the land is free of any burden (to be submitted before signing the IPA Subsidy Contract)
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Refers to costs related to:
charges for transnational financial transactions,
bank charges for opening and administering the accounts if a separate account for the project has been opened and
cost of bank guarantee(s) if required
FINANCIAL CHARGES AND GUARANTEE COSTS
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Charges related to a bank account NOT specifically opened for the purposes of the project (e.g. where the Beneficiary has decided to use an existing account) cannot be charged against this budget line but should be reported under the budget line « Overheads »
FINANCIAL CHARGES AND GUARANTEE COSTS
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Eligible bank charges:
periodical fees costs for cash dispenser management bank statement/communication despatch costs costs for closing the account
FINANCIAL CHARGES AND GUARANTEE COSTS
BOSNIA AND HERZEGOVINA
MINISTRY OF FINANCE AND
TREASURY
SECTOR FOR FINANCING EU ASSISTANCE PROGRAMMES AND PROJECTS - FLCO
The project is co-funded by the European Union, Instrument for Pre-Accession Assistance
Reporting: Documents proving that all costs are real,
directly related to the project and have not been declared under other budget line
Documents evidencing the opening of the bank account for the project
Proof of payment
FINANCIAL CHARGES AND GUARANTEE COSTS