www.cfcu.gov.ba slavica srdanović Ćirić mirna jelčić overall goal of the training improving the...
TRANSCRIPT
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
OVERALL GOAL OF THE TRAINING
Improving the quality of financial reporting by the Beneficiaries
resulting in an increased level of expenditure
that can be validated by the First Level Control Office (FLCO)
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
Todays tasks
• WHY REPORTING IS NECESSARYUNDERSTAND
• PROGRESS REPORT AND ITS MAIN COMPONENTS
• MAIN PRINCIPLES OF VALIDATIONDEFINE
• MAIN PRINCIPLES OF VALIDATION• DOCUMENTS NEEDED FOR
VALIDATIONCLARIFY
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
http://www.programmemed.eu/index.php?id=15584&L=1programmemed.eu
CHECKED
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
Cost really incurred Cost really paid
Eligible area Eligible time
Validation principles
CHECKED
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
Validation principles
CHECKED
In order to be eligible all costs must:• Have a connection with the objective of the
action• Belong to the approved AF• Be reasonable,justified and coherent with
internal regulations of the partner• Be backed by receipts, bills or the equivalent
accounting documents• Respect the public procurement rules
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
Progress report Financial
report
Activity reportCHECKED
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
SUMMARY OF PROJECT ACTIVITIES
ACTIVITY REPORT
EXPLANATION OF THE FINANCIAL PROGRESS IF IN
LINE WITH FINANCIAL REPORT
EXPLANATION AND ESTIMATE OF DEVIATION IF NOT
IN LINE WITH FINANCIAL
REPORT
PROBLEMS ENCOUNTERED,
SOLUTIONS, MINOR CHANGES
TO PLANNED ACTIVITIES
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
IMPLEMENTED ACTIVITIES PER WORK PACKAGE
ACTIVITY REPORT
COMPARAISON BETWEEN
PLANNED AND REALISED
ACTIVITIES
DESCRIPTION OF RESULTS &
OUTPUTS DELIVERED
FINANCIAL RESOURCES REPORTED
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
Progress report Financial
report
Activity report
CHECKED
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
BUDGET LINESSTAFF COSTS
DURABLE GOODS
CONSUMABLE GOODS
TRAVEL AND ACCOMODATI
ON
SERVICES (OTHER THAN EXT. EXPERT.)
EXTERNAL EXPERTIZE
PROMOTION INFORMATION PUBLICATIONS
OVERHEADS
OTHER
FINANCIAL REPORT
CHECKED
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
STAFF SOSTS
FINANCIAL REPORT
• Covers the salaries (gross salary incl. all legal provisions) of staff of the Beneficiary working either on a full-time or part-time basis on the project as indicated in the Application Form
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
FINANCIAL REPORTSTAFF COSTS – DOCUMENTS FOR VALIDATION
Full list of staff
Employees contracts
Service order,job description
Monthly timesheet
payslips
Calculation method
Proof of payment
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
BUDGET LINESSTAFF COSTS
DURABLE GOODS
CONSUMABLE GOODS
TRAVEL AND ACCOMODATI
ON
SERVICES (OTHER THAN EXT. EXPERT.)
EXTERNAL EXPERTIZE
PROMOTION INFORMATION PUBLICATIONS
OVERHEADS
OTHER
FINANCIAL REPORT
CHECKED
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
DURABLE GOODS
FINANCIAL REPORT
This cost category refers to the purchase of equipment essential for project implementation and uses only for this objective• Full costs of the equipment can be declared if the
depreciation plan is shorter or equal to the projects duration• Depreciation method applies in accordance with national
accounting rules
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
DURABLE GOODS
FINANCIAL REPORT
Full procurement procedure
Visibility rules respected
Proof of origin
Invoices related to the purchase of durable goods
Depreciation methods
Proof of payment
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
BUDGET LINESSTAFF COSTS
DURABLE GOODS
CONSUMABLE GOODS
TRAVEL AND ACCOMODATI
ON
SERVICES (OTHER THAN EXT. EXPERT.)
EXTERNAL EXPERTIZE
PROMOTION INFORMATION PUBLICATIONS
OVERHEADS
OTHER
FINANCIAL REPORT
CHECKED
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
FINANCIAL REPORT
• This cost category includes costs related to the purchase of all goods likely to wear in no more than one year time
• The cost of this equipment is not subject to depreciation• These costs must be essential for the project‘s
implementation
CONSUMABLE GOODS
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
FINANCIAL REPORTCONSUMABLE GOODS
Invoices
Proof of payment
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
BUDGET LINESSTAFF COSTS
DURABLE GOODS
CONSUMABLE GOODS
TRAVEL AND ACCOMODATI
ON
SERVICES (OTHER THAN EXT. EXPERT.)
EXTERNAL EXPERTIZE
PROMOTION INFORMATION PUBLICATIONS
OVERHEADS
OTHER
FINANCIAL REPORT
CHECKED
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
FINANCIAL REPORTTRAVEL AND ACCOMMODATION
• This cost category refers to the travel and accommodation costs of employees of the Beneficiary institutions listed in the Application Form related to their participation in meetings, seminars, conferences and other similar activities, closely related to the project.
• Travel and accommodation costs for project staff may be reported in accordance with the provisions indicated in national rules or in any regulations/internal circulars of Beneficiary institutions.
• Travel and accommodation expenses must correspond to affordability (inexpensiveness) criteria.
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
FINANCIAL REPORTTRAVEL AND ACCOMMODATION– DOCUMENTS FOR
VALIDATIONItemized list of expences
Receipt and invoices
Invitation, agenda, list of participants
Name, date, reason and place
Mission report
Proof of payment
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
BUDGET LINESSTAFF COSTS
DURABLE GOODS
CONSUMABLE GOODS
TRAVEL AND ACCOMODATI
ON
SERVICES (OTHER THAN EXT. EXPERT.)
EXTERNAL EXPERTIZE
PROMOTION INFORMATION PUBLICATIONS
OVERHEADS
OTHER
FINANCIAL REPORT
CHECKED
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
FINANCIAL REPORTSERVICES(OTHER THAN EXTERNAL EXPERTIZE)
• costs for suppliers of services and goods (translations,interpreting, meeting organisation, premises, catering for events, etc)
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
FINANCIAL REPORT
Full procurement documentation
Contract for external services
Purpose and agenda, location and duration
List of participants, minutes
Produced materials
Invoices
Proof of payment
SERVICES (OTHER THAN EXTERNAL EXPERTIZE)
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
BUDGET LINESSTAFF COSTS
DURABLE GOODS
CONSUMABLE GOODS
TRAVEL AND ACCOMODATI
ON
SERVICES (OTHER THAN EXT. EXPERT.)
EXTERNAL EXPERTIZE
PROMOTION INFORMATION PUBLICATIONS
OVERHEADS
OTHER
FINANCIAL REPORT
CHECKED
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
FINANCIAL REPORTEXTERNAL EXPERTIZE
• costs paid for professional services provided by an external expert, exclusively engaged for the purpose of the project for carrying out certain tasks of the project which the Beneficiary’s organization cannot perform with already engaged resources.
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
FINANCIAL REPORTEXTERNAL EXPERTIZE– DOCUMENTS FOR VALIDATION
Full procurement procedure documents (ToR, ev. Criteria, report, etc.)
Contract
Outputs of external expert
Invoices of the external consultant
Proof of payment
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
BUDGET LINESSTAFF COSTS
DURABLE GOODS
CONSUMABLE GOODS
TRAVEL AND ACCOMODATI
ON
SERVICES (OTHER THAN EXT. EXPERT.)
EXTERNAL EXPERTIZE
PROMOTION INFORMATION PUBLICATIONS
OVERHEADS
OTHER
FINANCIAL REPORT
CHECKED
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
FINANCIAL REPORT
• All costs related to promotion,communication and visibility activities related to the project. Ensure a constant flow of information on the assistance provided by European funds to illustrate the role of the Community and to ensure transparency.
• Communication and visibility activities should be properly planned and budgeted at early stage of the project implementation. Special attention should be directed to the presentation of results at the end of the project.
PROMOTION INFORMATION AND PUBLICATIONS
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
FINANCIAL REPORTPROMOTION INFORMATION AND PUBLICATIONS
Full procurement procedure
Contract
Receipt and invoices
Proof of promotion
Proof of payment
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
BUDGET LINESSTAFF COSTS
DURABLE GOODS
CONSUMABLE GOODS
TRAVEL AND ACCOMODATI
ON
SERVICES (OTHER THAN EXT. EXPERT.)
EXTERNAL EXPERTIZE
PROMOTION INFORMATION PUBLICATIONS
OVERHEADS
OTHER
FINANCIAL REPORT
CHECKED
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
FINANCIAL REPORTOVERHEADS
• All direct general costs (i.e. costs deriving exclusively from the project) and indirect general costs (overheads related to the project’s activities, based on real costs and calculated on a pro-rata basis according to a duly justified, fair and equitable method).
• Overheads are limited to a maximum of 7% of total eligible budget of the project
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
FINANCIAL REPORTOVERHEADS – DOCUMENTS FOR VALIDATION
Invoices
Calculation method
Proof of payment
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
BUDGET LINESSTAFF COSTS
DURABLE GOODS
CONSUMABLE GOODS
TRAVEL AND ACCOMODATI
ON
SERVICES (OTHER THAN EXT. EXPERT.)
EXTERNAL EXPERTIZE
PROMOTION INFORMATION PUBLICATIONS
OVERHEADS
OTHER
FINANCIAL REPORT
CHECKED
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
FINANCIAL REPORTOTHER
• Refers to costs other than those above mentioned• Coherent with the approved budget • Documented in analitic way • Comply with EU and national rules
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
FINANCIAL REPORTOTHER
Receipt and invoices
Proof of payment
www.cfcu.gov.ba Slavica Srdanović ĆirićMirna Jelčić
BUDGET LINES
FINANCIAL REPORT
STAFF COSTS
DURABLE GOODS
CONSUMABLE GOODS
TRAVEL AND ACCOMODATI
ON
SERVICES (OTHER THAN EXT. EXPERT.)
EXTERNAL EXPERTIZE
PROMOTION INFORMATION PUBLICATIONS
OVERHEADS
OTHER
CHECKED