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Management of EU pre-accession assistance programmes

Reference information models and specifications (RIMS)

September, 2010

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Table of Contents: INTRODUCTION ........................................................................................................ 3

EU Pre-accession assistance programs ................................................................. 3

1. System architecture .......................................................................................... 5

1.1. Process architecture ................................................................................................ 5

1.2. Functional architecture ............................................................................................ 5

2. Repository of business process ...................................................................... 6

3. Module functionalities ....................................................................................... 6

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INTRODUCTION What is RIMS? RIMS – Reference information models and specifications is a common name for public documents which, in generic way, describe information system for specific business area, quoting mandatory and non-mandatory characteristics which have to be met by such system. RIMS are „live“documents, which are being updated and upgraded, in order that in every moment they include the best knowledge and experiences as well as existing business practice. The RIMS users include the state administration bodies and other organizations and IT companies – potential suppliers of such systems. Benefits from use of RIMS are very large:

- Standardisation of terminology, business processes, functional and non-functional requirements, reports, project and user documentation;

- Standardisation of classifications, coding systems and markings; - Speeding-up and simplification of procurement and implementation processes; - Transparency of development, procurement and system use processes; - Use of best knowledge and experiences on national level; - Sharing of good business practice; - Harmonisation with existing legal and other regulations; - Simplified transfer of employees from one organisation to the other ones; - Simpler data consolidation, reporting and comparison of results (Benchmarks).

These RIMS specifications are results of insight in good business practice of member states, candidate countries, presentations and workshops with KPMG experts, EC experts and others as well as five year implementation of the system in the Republic of Croatia for a number of different programmes: CARDS, PHARE, ISPA, SAPARD and IPA, both in the Central State Office for Development Strategy and Coordination of EC assistance (CODEF), National Fund within the Ministry of Finance and Central Finance and Contracting Agency.

EU Pre-accession assistance programs

For a candidate country the use of pre-accession assistance programs in the course of its accession process is important due to different reasons:

- It is an opportunity for formulating of its development strategy in such a way and according to priorities which are harmonised with different European Commission bodies (DG’s)

- Pre-accession assistance programs are significant source of funds which, in combination with the own budget, shall accelerate realisation of strategic programmes and projects

- All participants are additionally trained for work according to the highest standards and common principles are adopted (such as share of responsibilities or two eyes principle in control of more important processes)

- Management of development through programmes and projects, particularly complex multi-annual ones including participation of different bodies and organisation (multi-

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department cooperation), as well as cooperation of state administration bodies, local self government, final users, NGOs and entrepreneurship

- Implementation of infrastructure (internal capacities) in public administration bodies for development of strategies, management of their implementation, candidacy and evaluation of project ideas, writing of complex project and other documentation, project management, measurement of efficiency and monitoring of project indicators.

- Increase of so called absorption capacities of participating organisation through use of pre-accession programmes,

- Encouragement of domestic economy to compete with foreign competition according to world standards and criteria.

In order to materialise these targets and to achieve as many benefits as possible (not only material ones), it is necessary to develop integrated system wherein all interested parties perform their part of the job, but there also exist the synergy effects and exchange of useful information on all the levels. Otherwise, there will be only partial solutions of individual functions, resulting in:

- Increase of expenses - Longer implementation time - Aggravated information integration, consolidation and harmonisation, including the

uniform management and monitoring - Functionally oriented, rather than process operations - More problems in coordination and synchronisation, frequent problems and their

aggravated resolving - Increased need for additional harmonisation of recording and reporting activities - Breaking of time schedules and, finally, smaller amount of totally realised (“drawn”)

funds - Large fluctuation of quality human resources and, simultaneously, key information,

knowledge and experiences.

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Positioning of the system EU pre-accession assistance management system is an overall information system, to be used by all the participants, from the national level to end users, including other participants as well (auditors, representatives of European Commission), while through the reports produced by the system, it shall be also used by representatives of different levels of operative administration (government, ministries, agencies, local self government) as well as members of the national parliament. The system is directly connected with the State Treasury and other sources of co-financing. It is possible to link the system to operative and reporting systems of the European Commission, such as iPerseus, but for the time being it has not yet been realised. The system positioning is shown on the figure:

1. System architecture For better understanding of the system, the basic system architecture follows. 1.1. Process architecture Business process model is developed hierarchically, from roof (krovni) EPC diagram, through so called E2E (End-To-End) business processes and detailed review of activities within individual process. Each object in the model was defined only once, regardless on how many places (in how many process steps) it is used. Such approach enables a single place change of everything necessary, at the moment of change, and such change will be shown in all diagrams. Besides the pure business process flow, the roles of participants in business process are defined, as well as applicable business rules. Information system developed in accordance with these specifications most support such defined business processes, distribution of roles, rights and authorities to approach information, implementation of specific functions and application of business rules. 1.2. Functional architecture Functional architecture is the core part of the RIMS specification and it contains description of all functionalities an EU pre-accession assistance management system must contain. Functions are table-wise described, presenting the management and operative functions, legal basis, as well as references to organisation units using specific functional complexes. Functional architecture contains of the modules, i.e.: Module 1: Repository of business processes in accordance with procedures Module 2: BAM console (supervision over key performance indicators) Module 3: Management of the National Fund activities

Module 3.1 Management of Programme Structure, Priority Areas and Projects Module 3.2 Request for Funds to the EU Module 3.3 National Fund Finances Module 3.4 National Fund Accounting

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Module 4: Management of implementing agency operations (Central Finance and Contracting Agency)

Module 4.1 Communication with the National Fund Module 4.2 Planning and Tendering Management Module 4.3 Contract Management Module 4.4: CFCA Finances Module 4.5: Preparation and Implementation of Payments to Contractors Module 4.6: CFCA Accounting

Module 5: General ledgers and sub-ledger records (multiorg) Module 5.1: Preparation of Operational and Accounting Documentation Module 5.2 Sub-ledger Records Module 5.3 General Ledgers

Module 6: Reporting System Module 7: Management of Classifications and Source Data Module 8: Management of Roles, Rights and Security of the System

2. Repository of business process Procedures and rules of work for each programme - PRAG (Practical Guide) and other key documents describe in detail the business process flow, competences and responsibilities, business rules, schedules, control mechanisms and way of escalation. Besides, the changes frequency is large, which brings to loss of time in operative work and there are mistakes due to use of different version of the document (procedures, forms, control lists, reports etc). For these reasons it is very important to model and graphically present all the processes in one of the tools for modelling of business processes and store in Repository, making the presentation type accessible by publishing it in the place which is commonly used by all the participants (such as portal, for example).

3. Module functionalities

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Description of functions Organisational

units utilising the system

Module 1: Repository of business processes in accordance with the procedures Legal basis - Law on the System of Managing EU pre-accession assistance programmes and other

programmes and projects financed by other bilateral donors and international loans (Official gazette No 58/06)

- Regulation about management of CARDS, PHARE, ISPA and SAPARD programmes - Regulation on amendments of Regulation about management of CARDS, PHARE, ISPA and

SAPARD programmes - Council regulation (EC) 2666/2000 (CARDS) - Council regulation 3906/1989/EC (PHARE) - Council regulation 1267/1999/EC (ISPA) - Council regulation 1268/1999/EC (SAPARD) Process of programming and preparation of the budget

- Preparation (formiranje) of financing agreement - Annual planning of R of Croatia budget - Annual planning of National fund sources - Registration of programmes - Registration of projects - Multi-annual planning of R of C budget - Multi-annual planning of National fund sources

Process of requesting funds from EU - Recording of funds due - Preparation of National Fund’s Request for funds to EU - EU approval of Request of funds - Checking of availability of funds - Registering of NF’s Request for funds to EU - Request of documentation from CFCA/IA

Process of implementation - Choice of kind and type of tendering (services, supplies, works, grant

twining) - Recording of contracts - Receipt of invoices - Control and verification of invoices - Control of recording the contract - Creation of CFCA Request for payment to the NF - Tendering - depending on kind and type - Contestation of invoice - Recording of suppliers (contractors) in the Contractors’ register - Recording of invoices in Invoices’ register - Recording of contracts in Contracts’ register - Establishment of mistakes

Process of budget execution - Allotment of funds - Preparation of monthly financial plan - Control of monthly plan - Control of payment request to the State Treasury - Correction of payment request to the State Treasury

- Central Finance and Contracting Agency

- National Fund - Director of

Directorate - Minister

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- Preparation of payment request to the State Treasury - Update of monthly plan (supplement) - Process of reservation of funds with the State Treasury

Payment process - Creation of National Fund payment order - Transfer of funds from the State Treasury in favour of zero balance

CFCA account - Transfer of NF funds in favour in favour of CFCA zero balance

account - Creation of payment order in favour of the contractor - Payment to the contractor - Recording of cash flow - Recording of payment order



Module 2: BAM console (supervision of key performance indicators) Legal basis - Law on the System of Managing EU pre-accession assistance programmes and other



SAPARD programmes - Council regulation (EC) 2666/2000 (CARDS) - Council regulation 3906/1989/EC (PHARE) - Council regulation 1267/1999/EC (ISPA) - Council regulation 1268/1999/EC (SAPARD) Management (control) functions

- Control management by projects, sources of funds, availability of funds from pre-accession assistance

- Integrative effect on to organisation and participants in the business process

- Quality insight into the current status of business process implementation

- Automated supervision and control of information in order to achieve more quality decisions of the competent managers, having the right of inspection/use

Operative functions

- Table review of all business objects and their status - Separate monitoring of business object on text console - Graphic review of business indicators, grouped by business objects

and analytical entities - Review of current status of execution of business processes - Automated supervision and control of information - Submission of information to competent persons having the right of


- National Fund - Director of

Directorate - Minister

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use - Analytical review of system data which are basis for preparation of

reports - Accessibility of data with time component as a key criteria - Review of analytical data by use of indicators in order to achieve the

detailed insight into the process status and status of business objects Information functions - Connection with Module of Management of programme structure ,

priority areas and projects - Connection with Request for EU funds Modules - Connection with National Fund Finances Module - Connection with the National Fund Accounting Modules - Connection with the National Fund Communication Modules - Connection with Planning and Tendering Management Module - Connection with Contract Management Module - Connection with Sub-ledger Records Module - Connection with General Ledger Module - Connection with Preparation and Execution of Payments to

Contractors Module - Connection with CFCA Finances Module - Connection with Preparation and Execution of Payments to

Contractors Module - Connection with CFCA Accounting Module - Connection with Management of Classifications and Source Data

Modules - Connection with Management of Roles, Rights and System Security

Module - Connection with Reporting System



Module 3: Management of National Fund operations Module 3.1. Management of programme structure, priority areas and projects Legal basis - Law on the System of Managing EU pre-accession assistance programmes and other



SAPARD programmes - Council regulation (EC) 2666/2000 (CARDS) - Council regulation 3906/1989/EC (PHARE) - Council regulation 1267/1999/EC (ISPA) - Council regulation 1268/1999/EC (SAPARD)

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Management functions

- Management of programme cycle, priority areas, sub-areas and projects

- Monitoring and control of project execution - Establishment of competences and responsibilities - Monitoring of competences - Possibility of financing sources management - Management reporting by projects and financing sources

Operative functions - Review of all EU bodies - Review of all EU programmes - Input, review and amendments of all data on co-financing sources - Input, review and amendments of all sources of funding - Deactivation of co-financing sources and sources of funding - Input, review and amendment of data for financial agreement - Definition, input, review and amendment of priority areas, priority

sub-areas - Connecting of priority sub-areas with appertaining priority areas - Review of all sub-areas for a priority area - Review of all projects for a priority area - Review of all projects for a priority sub-area - Deactivation of priority areas and sub-areas - Input, review and amendments of project data - Connection of project with appertaining priority area/sub-area - Definition of financing sources and final beneficiaries in the project - Definition of project budget with appertaining shares of EU co-

financing, national co-financing and local and central management of funds

- Recording of commencement and end date, final contracting date and payment dates per project

- Recording of EU reference code, iPerseus code - Review of all projects - Monitoring of project implementation

Information functions - Connection with Request for EU funds Modules - Connection with Repository of business processes in accordance

with procedures Modules - Connection with Communication with the National Fund Modules - Connection with Reporting System - Connection with Management of Classifications and Source Data


Module


- National Fund



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Module 3: Management of National Fund operations Module 3.2. Request for EU funds Legal basis - Law on the System of Managing EU pre-accession assistance programmes and other



SAPARD programmes - Council regulation (EC) 2666/2000 (CARDS) - Council regulation 3906/1989/EC (PHARE) - Council regulation 1267/1999/EC (ISPA) - Council regulation 1268/1999/EC (SAPARD) Management functions - Management of structure of request for funds sent to the EU

- Establishment of competences and responsibilities - Monitoring of competences - review of current status of Request for funds sent to the EU - control of process by status of request for funds sent to the EU

Operative functions - input of new request with items according to the chosen source of

funds - recording of date of preparation of request for funds - definition of percentage of requested amount from agreed upon in

accordance with provisions from the Financing Agreement - definition of request type and number of instalment and name of

responsible person - update/amendment of data for request and request items - amendment of request status - monitoring of request status history - printout of request - deletion of request and items

Information functions - Connection with Management of Programme Structure, Priority

Areas and Projects Modules - Connection with Repository of business processes in accordance

with procedures Modules - Connection with Reporting System - Connection with Management of Classifications and Source Data


Module

- National Fund

Description of functions Organisational units utilising the

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system Module 3: Management of National Fund operations Module 3.3. National Fund finances Legal basis - Law on the System of Managing EU pre-accession assistance programmes and other



SAPARD programmes - Council regulation (EC) 2666/2000 (CARDS) - Council regulation 3906/1989/EC (PHARE) - Council regulation 1267/1999/EC (ISPA) - Council regulation 1268/1999/EC (SAPARD) Management functions - Management of requests for funds to implementing agencies - Overview of current status and control of all requests for funds to

implementing agencies - Control of processes by statuses of requests for funds to

implementing agencies - Management of payment orders for transferring of funds to

implementing agencies - Overview of current status and control of all payment orders for

transferring funds to implementing agencies - Process control by status of payment orders

Operative functions - Overview of all requests for funds received from implementing

agencies - Overview of all data for every request for funds received from

implementing agency - Control of items of the request for funds according to data for

project, invoice, requested amount from the NF and co-financing entities and change of status

- Monitoring of status history - Input of approved amounts individually by items from the request for

funds - Approval of request in full - Rejection of request in full - Creation of payment order for transfer of funds to implementing

agencies on basis of controlled request for funds - Definition of account from which the requested/approved funds are

transferred - Recording of creation date for payment order for transfer of funds to

implementing agencies - Overview of all requests - Overview of individual request and amendment on data on it - Deletion of payment order for transfer of funds to implementing

agencies

- National Fund

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- Input of execution date for payment order - Change of status of payment order for transfer of funds to

implementing agencies - Insight into data about ordering party, competent person

Information functions - Connection with Management of Programme Structure , Priority

Areas and Projects Modules - Connection with CFCA Finances Modules - Connection with Preparation and Execution of Payments to

Contractors Modules - Connection with Reporting System - Connection with Management of Classifications and Source Data


ModuleS



Module 3: Management of National Fund operations Module 3.4. National Fund accounting Legal basis - Law on the System of Managing EU pre-accession assistance programmes and other



SAPARD programmes - Council regulation (EC) 2666/2000 (CARDS) - Council regulation 3906/1989/EC (PHARE) - Council regulation 1267/1999/EC (ISPA) - Council regulation 1268/1999/EC (SAPARD) Management (control) functions - Management of GL structure by sources/funds - Overview of all GL by sources/funds - Management of all types of posting orders, adjacent documents,

accounting transactions - Management of posting order statuses - Control and monitoring of authorities of responsible persons - Overview and control of posting order statuses - Possibility of printout of posting orders – control of data

- National Fund

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Operative functions - Overview of all GLs by source/fund - Choice of GL by source/fund and year for input of accounting

transactions - Creation of new posting orders in GL by choice of period of

recording and types of transactions - Definition of posting order type and appertaining documents for

recording in such posting order - Automatic input /recording of transactions - Manual input of transaction entries into the posting order - Change of individual items in posting order with all defined data

(document type, document mark, transaction type, date, account, amount in currency, classifications)

- Deletion of individual items in posting order with all defined data (until they are in status: recorded)

- Change of posting entry status - Deletion of posting entry in allowed status - Cancellation of posting entry items - Copying of posting entry items - Overview of all posting entries in chosen GL - Overview of individual posting entries with appertaining items - Cancellation of recorded posting entries - Printout of posting entry

Information functions - Connection with Management of Programme Structure , Priority

Areas and Projects Modules - Connection to Request for EU funds Module - Connection to National Fund Finances Module - Connection with Reporting System - Connection with Management of Classifications and Source Data


Modules - Connection with Preparation of Operational and Accounting

Documentation Modules - Connection with General Ledger Modules - Connection with Sub-ledger Modules



Module 4: Management of implementing agency (CFCA) operations Module 4.1. Communication with the National Fund Legal basis

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- Law on the System of Managing EU pre-accession assistance programmes and other



SAPARD programmes - Council regulation (EC) 2666/2000 (CARDS) - Council regulation 3906/1989/EC (PHARE) - Council regulation 1267/1999/EC (ISPA) - Council regulation 1268/1999/EC (SAPARD) Management (control) functions - Management of requests for funds submitted to the National Fund - Overview of current status and control of all requests for funds

submitted to the National Fund - Process control by status of requests for funds submitted to the

National Fund Operative functions - Input – opening of request for funds submitted to the National Fund

by choice of selected fund - Input of new entry of request for funds submitted to the National

Fund - Update of data in request items (requested funds in part financed

from the fund and co-financing) - Change of items in request for funds submitted to the National Fund - Deletion of items in request for funds submitted to the National Fund - Change of request status - Monitoring of request status history - Creating of new request from rejected one - Printout of Request for funds submitted to the National Fund - Overview of a single Request – general data and data by items - Overview of all Requests for funds submitted to the National Fund


Areas and Projects Modules - Connection to National Fund Finances Modules - Connection with CFCA Finances Modules - Connection with Preparation and Execution of Payments to

Contractors Modules - Connection with Management of Classifications and Source Data


Modules - Connection with Reporting System

- National Fund - Central Finance

and Contracting Agency

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Module 4: Management of implementing agency (CFCA) operations Module 4.2. Planning and management of tendering Legal basis - Law on the System of Managing EU pre-accession assistance programmes and other



SAPARD programmes - Council regulation (EC) 2666/2000 (CARDS) - Council regulation 3906/1989/EC (PHARE) - Council regulation 1267/1999/EC (ISPA) - Council regulation 1268/1999/EC (SAPARD) Management (control) functions - Management and control of procurement plan, by projects - Planning of financing sources for each project - Control and monitoring of responsible persons for individual

procurements/projects - Control of procurement plan execution - Management of amendments to planned procurements - Control of procurement processes according to procurement status - Control of procurement process according to schedules and

responsibilities - Overview of current status of tendering - Monitoring of procurement in all phases - Monitoring of projects’ realisation - Control of processes Procurement Notice and Requests for

Proposals - Control of procedure: creation of documentation for procurement and

tendering - Control of procedure: creation of subject and acts (procurement

system documentation) in the Case Management System - Overview of all bids received for individual tender - Generation of prescribed forms and internal documents - Procurement card

Operative functions - Input of procurement plan for projects (choice of project, procurement

type and kind and responsible persons) - Updating of procurement plan items - Input of procurement subject - Input of reference code of procurement - Input of estimated value of procurement - Input of planned procurement value - Amendment of planned procurement for the project/activity


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- Deletion of procurement plan items - Amendment of procurement plan item - Overview of all planned procurements - Overview of a single procurement – all data - Printout of procurement plan - Opening of new procurement in accordance with the planned

procurement - Recording of members, dates, authorised representatives and file

number - Recording of data on procurement notices/invitations - Recording of publications in public media - Recording of data about tenderers and assessment of their

capabilities - Recording of Inquiries to bidders - Overview and search of procurements by all recorded data - Creation of tender dossier - Registering of Notices - Registering of Queries - Registering of procurement system documents within the Case

Management System - Registering of all bidders in each tender - Registering of dates and times of receipt of bids and validity dates of

the bid - Recording of authorised representatives of the bidders - Recording of financial values of each bid (by procurement

subject/groups of procurement subjects) - Possibility of cancellation of unacceptable bids - Automatic creation of minutes from bid openings and all attachments

to the minutes - Overview and search of bids by all recorded data - Outreach of data on selection of the most acceptable bidder - Choice of bid - Recording of all appeals in each tendering - Recording of key dates in appeal procedure - Recording of competent bodies’ decisions - generation of prescribed forms and internal documents - overview of all procurements - tender evaluation - cancellation of procurement - procurement card


Areas and Projects Modules - Connection with Management of Classifications and Source Data



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Module 4: Management of implementing agency (CFCA) operations Module 4.3. Contract management Legal basis - Law on the System of Managing EU pre-accession assistance programmes and other



SAPARD programmes - Council regulation (EC) 2666/2000 (CARDS) - Council regulation 3906/1989/EC (PHARE) - Council regulation 1267/1999/EC (ISPA) - Council regulation 1268/1999/EC (SAPARD) Management (control) functions

- Overview of all contracts by bidders and control of frequency of contracting with specific bidder

- Overview of all contracts by value and review of contractors with which the largest financial contracts were concluded

- Overview and search of contracts by all inscribed data - Monitoring of contract status, from preparation, award, application

until finalisation of the contract - Contract card

Operative functions - Recording of basic data about new contract – tender code, bidder,

contract value - Financial link with procurement plan with contracted amounts - Registering of each contract item with contracted price, quantity and

producer name - Monitoring of contract status from preparation, award, application

until finalisation of the contract - Overview and search of contracts by all inscribed data - Deletion of contracts - Contract card

Information functions - Connection to Management of Programme Structure, Priority Areas

and Projects Modules - Connection with Planning and Tendering Management Modules - Connection with CFCA Finances Modules - Connection with Preparation of Operational and Accounting

Documentation Modules - Connection with Management of Classifications and Source Data

Modules


- Director of Directorate

- Minister

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- Connection with Management of Roles, Rights and System Security Modules

- Connection with Reporting System



Module 4: Management of implementing agency (CFCA) operations Module 4.4: CFCA Finances Legal basis - Law on the System of Managing EU pre-accession assistance programmes and other



SAPARD programmes - Council regulation (EC) 2666/2000 (CARDS) - Council regulation 3906/1989/EC (PHARE) - Council regulation 1267/1999/EC (ISPA) - Council regulation 1268/1999/EC (SAPARD) Management (control) functions - Management of incoming invoices by type of document - Overview of current status and control of incoming invoices - Process control by status of incoming invoices - Overview of invoices according to defined financing - Monitoring of incoming invoices’ realisation

Operative functions - Input (receipt) of incoming invoices according to document type

(prepayment, interim, final) - Recording of data from incoming invoices (number, date of issue,

due date, title and data about the contractor, total amount) - Connection of incoming invoice with contract, project, EU contract

reference code - Recording of date of receipt of invoice in the Agency, receipt of

complete documentation, submission to PIU and date of PIU verification

- Recording of preparation date of invoice payment order and despatch to the bank

- Update of financing by invoice - Input of invoice items - Deletion of invoice items - Change of invoice status - Change of invoice data – general data of invoice items - Monitoring of invoice realisation


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Information functions - Connection with Preparation of Operational and Accounting

Documentation Modules - Connection with Contract Management Modules - Connection with Preparation and Execution of Payments to

Contractors Modules - Connection with Management of Classifications and Source Data





Module 4: Management of implementing agency (CFCA) operations Module 4.5: Preparation and execution of payments to contractors Legal basis - Law on the System of Managing EU pre-accession assistance programmes and other



SAPARD programmes - Council regulation (EC) 2666/2000 (CARDS) - Council regulation 3906/1989/EC (PHARE) - Council regulation 1267/1999/EC (ISPA) - Council regulation 1268/1999/EC (SAPARD) Management (control) functions - Management of requests for funds to the National Fund - Overview of current status and control of all requests for funds to the

National Fund - Control of process by status of request for funds to the National

Fund - Management of payment orders to contractors - Overview of current status and control of all payment orders to

contractors - Control of process by status of payment orders to contractors

Operative functions - Input – opening of request for funds to the National Fund on basis of

chosen fund - Input of new item of request for funds to the National Fund - Updating of data in request items (requested funds in the part of

funds financing and co-financing) - Change of items in request for funds to the National Fund


- National fund

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- Deletion of items in request for funds to the National Fund - Change of request status - Monitoring of request status history - Creation of new request from rejected one - Printout of Request for funds to the National Fund - Overview of a single Request – general data and data by items - Overview of all Requests for funds to the National Fund - Input – opening of Payment order to the contractors - Input, overview of payment order item - Change of data in payment order item - Deletion of item in payment order to the contractor - Change of general data in the payment order - Change and monitoring of status of payment order to the contractors - Printout of payment order to the contractor - Overview of all payment orders and individual payment orders to the

contractors Information functions - Connection with Preparation of Operational and Accounting

Documentation Modules - Connection with National Fund Finances Modules - Connection with Communication with the National Fund Modules - Connection with Contract Management Modules - Connection with Management of Classifications and Source Data





Module 4: Management of implementing agency (CFCA) operations Module 4.6: CFCA Accounting Legal basis - Law on the System of Managing EU pre-accession assistance programmes and other




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Management (control) functions - Management of General Ledger structure by sources/funds - Overview of all GL by sources/funds - Management of all types of posting orders, adjacent documents,

accounting transactions - Management of posting order statuses - Control and monitoring of authorities of responsible persons - Overview and control of posting order statuses - Possibility of printout of posting orders – control of data

Operative functions - Overview of all GLs by source/fund - Choice of GL by source/fund and year for input of accounting

transactions - Creation of new posting orders in GL by choice of period of

recording and types of transactions - Definition of posting order type and related documents for recording

in such posting order - Automatic input /recording of transactions - Manual input of transaction entries into the posting order - Change of individual items in posting order with all defined data

(document type, document mark, transaction type, date, account, amount in currency, classifications)

- Deletion of individual items in posting order with all defined data (until they are in status: recorded)

- Change of posting entry status - Deletion of posting entry in allowed status - Cancellation of posting entry items - Copying of posting entry items - Overview of all posting entries in chosen GL - Overview of individual posting entries with related items - Cancellation of recorded posting entries - Printout of posting entry

Information functions - Connection with Preparation of Operational and Accounting

Documentation Modules - Connection with Sub-ledger records Modules - Connection with General Ledger Modules - Connection with Preparation and Execution of Payments to

Contractors Modules - Connection with CFCA Finances Modules - Connection with Contract Management Modules - Connection with Management of Classifications and Source Data



- Central Finance


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Module 5: General ledgers and sub-ledger records (multiorg) Module 5.1: Preparation of operational and accounting documentation Legal basis - Law on the System of Managing EU pre-accession assistance programmes and other



SAPARD programmes - Council regulation (EC) 2666/2000 (CARDS) - Council regulation 3906/1989/EC (PHARE) - Council regulation 1267/1999/EC (ISPA) - Council regulation 1268/1999/EC (SAPARD) Management (control) functions - Determination of documents for posting according to type - Management of classifications by documents - Overview of current status and control of all documents for posting - Control of posting process by status of document use in posting

orders - Control of posting process by status of items in documents -

Operative functions - Addition/input of documents for posting by type - Definition of document code for posting - Definition of document date and financing source to which the

document belongs - Input, overview of document items - Input, overview of classifications by document - Input, overview of additional data by document - Change, deletion of items by document - Change of classifications and additional data by document - overview of document for posting, status of document postings in

posting orders - overview of status of used documents in posting orders - preparation of external documents for posting in GL


Areas and Projects Modules - Connection with National Fund Accounting Module - Connection with Sub-ledger Records Modules - Connection with General Ledger Modules - Connection with Preparation and Execution of Payments to

Contractors Modules - Connection with CFCA Finances Modules


- National fund

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- Connection with CFCA Accounting Modules - Connection with Contract Management Modules - Connection with Management of Classifications and Source Data





Module 5: General Ledgers and Sub-Records (multiorg) Module 5.2. Sub-Records Legal basis - Law on the System of Managing EU pre-accession assistance programmes and other



SAPARD programmes - Council regulation (EC) 2666/2000 (CARDS) - Council regulation 3906/1989/EC (PHARE) - Council regulation 1267/1999/EC (ISPA) - Council regulation 1268/1999/EC (SAPARD) Management (control) functions - Management of sub-records structure by sources/funds - Overview of all sub-records by sources/funds - Management of posting order types, adjacent documents,

accounting transactions - Management of posting order statuses - Control and monitoring of responsibilities of responsible persons - Overview and control of posting order statuses - Possibility of posting order printout – data control - Management of data transfer process from sub-ledger to general

ledger Operative functions - Definition of sub-ledgers - Choice of sub-ledgers by source/fund and business year for input of

accounting transactions - Creation of new posting orders in sub ledgers through choice of

posting periods and types of transactions - Definition of posting orders and related documents for posting in

such posting order - Automatic input/posting of transactions - Manual input of transaction items into the posting order


- National fund

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- Change of individual items in posting order with all defined data (document type, document reference, transaction type, date, account, amount in currency, classifications)

- Deletion of individual items in posting order with all defined data (as long as they are not in status: posted)

- Cancellation of posting order items - Copying of posting order items - Change of posting order status - Deletion of posting order in allowed status - Overview of all posting orders in chosen sub-ledger - Overview of individual posting orders with related items - Cancellation of posted posting orders - Printout of posting order - Trasnsfer of sub-ledgers into General Ledger (GK)

Information functions - Connection with General Ledger Modules - Connection with Preparation and Execution of Payments Modules - Connection with CFCA Finances Modules - Connection with CFCA Accounting Modules - Connection with Contract Management Modules - Connection with Management of Classifications and Source Data





Module 5: General Ledgers and Sub-Ledgers (multiorg) Module 5.3. General ledgers Legal basis - Law on the System of Managing EU pre-accession assistance programmes and other




26

Management (control) functions - Management of GL structure by sources/funds - Overview of all GLs by sources/funds - Management of chart of accounts - Management of accounts, their dimensions and associated

documents - Management of business year closing process and opening of new

business year

Operative functions - Overview of general ledgers - Adding, overview of accounts in general ledger - Adding of new dimensions for an account - Change, deletion of dimension for account - Overview of dimensions by account - Initiation of closing of business year for General Ledger/business

year Information functions - Connection with National Fund Accounting Modules - Connection with CFCA Accounting Modules - Connection with Sub-ledger Modules - Connection with Preparation of Operational and Accounting

Documentation Modules - Connection with Management of Classifications and Source Data



- Central Finance


- National fund



Module 6: Reporting system Legal basis - Law on the System of Managing EU pre-accession assistance programmes and other




27

Management (control) functions - Management and control of programmes, priority areas and projects - Management and control of procurement plan realisation - Management and control of tendering implementation - Management and control of contract implementation - Management and control of National Fund accounting and finances

system - Management and control of CFCA accounting and finances system

Operative functions Creation : Reports and documents for European commission - Request for EU funds - List of invoices - Request for payment from CFCU to NF - Register – Request for funds by NF to the EC - Invoice register - Progress Table 1 - Table of Commitment and Disbursement (actual and forecast) - List of commitments in case of financial schemes - Reconciliation Form NF - Transfer of funds - Interest generated - Declaration of expenditure - Declaration of expenditure - table 2 - Co-financing contribution

Reports and documents for National Fund - Cost estimates - Bank account information - Financial agreements - Cash flow statement

Reports and documents for CFCA - Procurement card - Payment order for international payment - Execution order - Procurement plan for project - Procurement plan for CFCA - Procurement plan – abbreviated version - Project financial status - Overview of grant beneficiary financings - List of signed contracts for the period - Contract card - Overview of financial status by CFCA accounts - Request for funds - Transfer order - Financing sources for project/activity - Overview of financing sources - Multi-annual financial plan of project/activity - Request for EU funds - Republic of Croatia State Budget - Project card

- Central Finance


- National fund

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- Financing structure by funds - Financing structure by EU programmes - Financing structure by priority areas - Financing structure by projects

Accounting reports (National Fund, CFCA) - Balance sheet CFCA - Balance Sheet NF - Income Statement - Cash flow statement - Reconciliation Bank and CFCA - Account card - Account card (without classifications) - Posting order - Posting order (without classifications) - Journal - Journal (without classifications)


Areas and Projects Modules - Connection with Request for EU Funds Modules - Connection with National Fund Finances Modules - Connection with National Fund Accounting Modules - Connection with Communication with National Fund Modules - Connection with Tendering Planning and Management - Connection with Contract Management Modules - Connection with Sub-Ledger Modules - Connection with General Ledger Modules - Connection with Preparation and Execution of Payments to

Contractors Modules - Connection with CFCA Finances Module - Connection with Preparation and Execution of Payments to

Contractors Modules - Connection with CFCA Accounting Modules - Connection with Management of Classifications and Source Data

Modules - Connection with Management of Roles, rights and System Security

Modules



Module 7: Management of Classifications and Source Data Legal basis - Law on the System of Managing EU pre-accession assistance programmes and other

29



SAPARD programmes - Council regulation (EC) 2666/2000 (CARDS) - Council regulation 3906/1989/EC (PHARE) - Council regulation 1267/1999/EC (ISPA) - Council regulation 1268/1999/EC (SAPARD) Management (control) functions - Management of economic, organisational and programme

classification structure - Management possibility of all types of budget classifications - Management reporting by classifications - Establishment of authorities and responsibilities - Management of structure and contents of source data

Operative functions Economic classification: - Overview of chart of accounts by general ledgers - Input of new, basic accounts with definition of superior: code,

account description - Changes of existing accounts - Deletion of existing accounts (control system – in case there were no

postings on them) Organisational classification: - Overview of all sections and headings - Input of new sections, headings - Update of existing sections, headings - Deletion of existing sections, headings

Programme classification: - Overview of all programmes - Input of new programmes - Update of existing programmes - Deletion of programmes - Overview of all projects/activities by programmes - Input of new projects/activities - Update/change of existing projects/activities - Deletion of projects/activities

Functional and location classification: - Overview of functional and location classification

Source data: - Overview of posting order types - Definition of posting order types - Data change of posting order types - Addition of document types for posting in specific posting order type - Change and deletion of document type for posting in specific posting

order type - Overview of posting periods - Input/definition of new posting period with beginning and end dates - Change of data in posting period


- National fund

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- Activation of posting period - Deactivation/closing of posting period - Input, change and deletion of partners, bank accounts, employees,

organisational units, exchange rates, publication organs, publication types, roles of evaluation committee members

- Assignment of bank accounts to sources of funds Information functions - Connection with Request for EU funds Modules - Connection with Repository of Business Processes in Accordance

with Procedures - Connection with Communication with National Fund Modules - Connection with National Fund Finances Modules - Connection with National Fund Accounting Modules - Connection with Management of Programme Structure, Priority

Areas and Projects Modules - Connection with CFCA Accounting Modules - Connection with Sub-Ledger Modules - Connection with General Ledger Modules - Connection with Preparation of Operational and Accounting

Documentation Modules - Connection with Preparation and Execution of Payments to

Contractors Modules - Connection with Management of Roles, Rights and System Security




Module 8: Management of Roles, Rights and System Security Legal basis - Law on the System of Managing EU pre-accession assistance programmes and other




31

Management (control) functions - Management of role structures, functionality by roles - Management of operation rights of employees in specific general

ledgers - Overview of system functionality - Printout of role and users matrix - Printout of role and users table - Monitoring of activities, change of access rights

Operative functions - Input of new role - Overview of roles - Work with roles - Deletion of roles - Assignment, change and deletion of functionalities by roles - Assignment, change and deletion of employees by roles - Assignment, change of right to work in the chosen general ledgers - Overview of system functionality - Assignment, deletion of roles by functionalities - Printout of role and functionality matrixes - Printout of role and users matrix - Printout of role and users table - Change of access rights

Information functions - Connection with Request for EU Funds Module - Connection with Repository of Business Processes in Accordance

with Procedures Modules - Connection with Communication with National Fund Modules - Connection with National Fund Finances Modules - Connection with National Fund Accounting Modules - Connection with Management of Programme Structure, Priority

Areas and Projects Modules - Connection with CFCA Accounting Modules - Connection with Sub-Ledger Modules - Connection with Preparation of Operational and Accounting

Documentation Modules - Connection with Preparation and Execution of Payments to

Contractors Modules - Connection with General Ledger Modules - Connection with Reporting System

- Central Finance


- National fund

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