Coordinators' meeting Project Handbook – administrative procedures

• Brussels, 24/06/2015

Project Coordinators' Meeting

Financial aspects

Frédéric Boguo / Samir Nassar

Brussels, 31/01/2018

Introduction

Part 2

Part 1

Where to find financial information?

• Programme Guide

• Agreement

• EACEA website

• EACEA contact person

Fishing expeditions

2017 Programme Guide

Reference document while drafting proposal remains precious source of information

http://ec.europa.eu/programmes/erasmus-plus/sites/erasmusplus/files/files/resources/erasmus-plus-programme-guide_en.pdf

Why?

Because same rules apply for the final report assessment

Extract of funding rules for Collaborative Partnerships

Grant Agreement or Grant Decision

Contractual document setting rights and obligations of both parties

Agreement between EACEA and Coordinating organisation about who does what? How? Where? When? With whom? …

Some key articles ...

Special conditions:

- Art. I.2: Entry into force and duration

- Art. I.3: Maximum amount and form of the Grant

- Art. I.4: Reporting, payments and payments arrangements

- Art. I.5: Bank account

- Art. I.8: Budget transfers

General conditions:

- Art. II.10: Subcontracting of tasks

- Art. II.12: Amendments

- Art. II.19: Eligibility of expenses

- Art. II.27: Audit

Eligible costs

If budget based = all expenses for Not-for-profit European Sport Events and only Exceptional costs for Collaborative and Small Collaborative partnerships

Conditions for eligibility of costs (Art. II.19)

• Actually incurred,

• Directly connected with project and budgeted,

• Necessary for implementation of the project,

• Reasonable and justified,

• Generated during the eligibility period of the project,

• Duly recorded in accounting records of Coordinator and co-beneficiaries,

• Identifiable and verifiable,

• …

Grant Agreement = Special conditions + Annexes

List of Annexes

Annex I Description of the action Specific for project

Annex II General conditions Applicable for all EU funded projects

Annex III Estimated budget of the action Specific for project

Annex IV List of co-beneficiaries + mandate letters

Specific for project

Annex V Model technical report Final narrative report

Annex VI Model financial statement Final financial report

Annex VII List of supporting documents or guidance notes

- List of Invoices - Report of factual finding on the financial report TYPE I

EACEA website

http://eacea.ec.europa.eu/erasmus-plus/beneficiaries-space_en

You need to use the "Filter" to display 2017 Beneficiary Space

Essential documents available

Guidance on contractual project managment ... • Section 3 => Amendments • Section 4 => Financial aspects • Section 8 => Reporting

Essential documents available

Contractual documents ... • Amendment request form • New partner form • New budget form

Essential documents available

Reporting ... • Progress report • eFinal report

Indicative list of supporting documents Small Collaborative Partnership

Project management and implementation

None

Transnational project meeting List of participants

Exceptional cost Procurement procedure (if necessary), contract, invoice, proof of payment

Collaborative Partnership

Project management and implementation

None

Transnational project meeting: List of participants

Intellectual output Employment contracts, payslips, timesheets

Multiplier sport event List of participants

Exceptional cost Procurement procedure (if necessary), contract, invoice, proof of payment

Not-for-profit European sport events

Personnel Employment contracts, payslips, timesheets

Travel and subsistence Internal policy (if necessary), procurement procedure (if necessary), contract, invoice, proof of payment, travel tickets

Equipment Procurement procedure (if necessary), contract, invoice, proof of payment

Consumables and supplies Procurement procedure (if necessary), contract, invoice, proof of payment

Subcontracting Procurement procedure (if necessary), contract, invoice, proof of payment

Duties, taxes and charges Request for payment from tax authorities, proof of payment

Other costs Procurement procedure (if necessary), contract, invoice, proof of payment

Indirect costs None

More details in section 4 of Guidance on contractual project management

Audit (General conditions Art.27)

- Art. II.27.1: Checks, audit and evaluation Checks, audits or evaluations may be initiated during the implementation of the Grant Decision and for a period of five years starting from the date of payment of the balance. This period shall be limited to three years in case the maximum amount specified in Article 3 is not more than EUR 60 000. …

- Art. II.27.2: Duty to keep documents

The beneficiary shall keep all original documents, especially accounting and tax records …

- Art. II.27.3: Obligation to provide information The beneficiary shall provide any information, including information in electronic format, requested by the Agency and/or the Commission, or by any other outside body authorised

by it …

Different audits (General conditions Art.20)

- Art. II.20.1: Actual costs …

If requested to do so in the context of the checks or audits described in Article II.27, the beneficiary must be able to provide adequate supporting documents to prove the costs declared, such as contracts, invoices and accounting records. In addition, the beneficiary's usual accounting and internal control procedures must permit direct reconciliation of the amounts declared with the amounts recorded in its accounting statements as well as with the amounts indicated in the supporting documents.

- Art. II.20.2: Unit costs …

If requested to do so in the context of the checks or audits described in Article II.27, the beneficiary must be able to provide adequate supporting documents to prove the number of units declared. However, the beneficiary does not need to identify the actual eligible costs covered or to provide supporting documents, notably accounting statements, to prove the amount declared per unit.

Your project contact person within EACEA ...

surname.name@ec.europa.eu

In case you have a doubt …

EACEA-SPORT@ec.europa.eu

A smart way to search for answers is to use indexes …

Example of the Special conditions index

Additional tips

- Take the time to read and understand the rules / instructions

- Ensure common understanding of financial rules within consortium

- Start working on the reporting as soon as possible

- Ask for support (internal accounting dept. / EACEA)

- …

Wishing you an exciting and successful Erasmus+ Sport project ...