...

FINANCIAL ISSSUES REGIONE FVG - ADAM

by user

on
Category:

travel

430

views

Report

Comments

Transcript

FINANCIAL ISSSUES REGIONE FVG - ADAM
TRACK - TRANSNATIONAL
ACKNOWLEDGEMENT OF WORK
EXPERIENCE IN FOREIGN COMPANIES
2012-IT-1-LEO05-02779
CuP: G92F12000150006
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
Administrative rules for managing the
project
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
Partner obligations
Co-beneficiaries have to:
- Forward to the coordinator the data needed to draw up the reports and financial
statements
- inform the coordinator immediately of any event liable to substantially affect or delay
the implementation of the action of which they are away
- Inform the coordinator of any modification of their individual budget
- provide the coordinator with all the necessary documents in the event of audits,
checks or evaluations
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
Coordinator obligations
-Full responsability of implementing preview actions
- comunication between co-beneficiaries and National Agency
- supply all documents and informations to the National Agency
- paying partners
- responsible in check and audit events
- send copy of the agreement to every partner
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
General aspects
- Contracts
- Convention amendments
- Mid term and final reports
- Publicity and dissemination of results
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
Contracts
Last week we received the signed
convention by our national agency and
now we are producing contracts between
REGIONE FVG and partners … as soon as
possible you will receive a contract draft
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
Convention amendments
We can have two kinds of convention amendment:
- amendment with significant changes. In this case we’ll
have to sign again the the agreement with the agency
- amendment that imply only some changes to the
convention with the agency.
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
Convention amendments
Changes to the budget with more than 10% of the
destination cost category (from staff costs to operative
costs and vice versa) need to be comunicated as
amendment
under the 10% it’s not necessary to comunicate anythig
to the agency
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
Mid term and final reports
Project duration
Mid term report
Final report
Within the 14° month
from the start date of
the project
(01.10.12)
Within 2 months after
the end of the project
24 months
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
Mid term and final reports
For each report:
• control about formal needs and annex documents
• evaluation of the report upon the activities and results and costs.
The agency will evaluate the quality and the amount and also the
admissibility of submitted costs
Only the final report previews:
• Evaluation of the financial report and the requested annexes
documents. The aim is to verify that what we have spent is legal and
regular
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
Mid term report aims
- Monitor the working progress of the project
- verify any critical aspects
- identify corrective actions
- monitor the correct using of EU funding
- release further prefinancing installments
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
Final report aims
- verify the transfer of innovation actions and their results
- define national and european good practices
- monitor the using of EU funding
- define the definitive total eu grant
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
Publicity
It’s COMPULSORY that for every comunication, or publication oor final
results:
- put the offical LLLP programme Logo
- write about the european fiancial support
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
Financial aspects
Some critical aspects
Direct costs and indirect costs
– Staff
– Travel
– Accomodation
– Equipment
– Other
– Subcontracting
– Indirect costs
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
Some critical aspects
• Financial mid term report and final financial
report
• Possible modifications of the budget
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
Some critical aspects: project’s codes
We have two project’s codes:
- The CUP (Italian unique project code):
G62F12000150006
- The identification project code:
2012-1-IT1-LEO05-02800
VERY IMPORTANT: We have to write both of them in
every administrative, informatic and dissemination
document of the project
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
COSTS
Direct costs:
- Staff costs
- travel and subsistance costs
- equipment costs
- subcontracting costs
- other costs
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
COSTS
Indirect costs:
This amount cannot be modified during the project
We don’t have to submit any financial document to
justify the spending of this amount
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
COSTS
Indirect costs:
- All costs for equipment related to the administration of the project (e.g. PCs,
portables, etc.);
- Communication costs (postage, fax, telephone, internet access, mailing, etc.);
- Infrastructure costs (rent, electricity, etc.) of the premises where the project is
being carried out;
- Office supplies;
- Photocopies
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
COSTS
VAT can be admitted only if you can demonstrate
that you are not able to regain it
IRAP is not an allowed cost
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
COSTS
•Costs relating to the following categories of staff are considered:
- statutory staff, having either a permanent or a temporary
employment contract with the partner;
- temporary staff, recruited through a specialised external
Agency;
•Costs related to agents working through subcontracting shall be
included under the appropriate category (see heading
"subcontracting")
•Staff members of project partners are not allowed to operate in a
subcontracting capacity for the project.
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
COSTS
Beneficiaries should report staff costs based on real daily staff
cost rates, corresponding to the beneficiary's usual policy on
remuneration, comprising actual salaries plus social security
charges and other statutory costs included in the remuneration.
Non-statutory costs like bonuses, lease car, expense account
schemes, incentive payments or profit-sharing schemes are
excluded. Salary policy shall be the same for all staff no matter if
they work or not in the project
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
COSTS
Examples of necessary supporting documents
- document explaining the internal policy on salaries and the calculation of the daily
cost rate (pro rata basis if of part-time workers). Internal policy means the policy that was in
place before the implementation of the project and used for all staff members no matter if they
work on the EU project or not;
- timesheets signed by both the worker and the responsible of the organisation
mentioning name, function and tasks fulfilled, reference to the work programme’s activities,
number of hours per day or days per month allocated to the project;
- official payroll document which allows to check both number of days worked and
amounts paid & social security charges duly paid;
- proof that the salaries and social security contribution recorded in the accountancy
have been paid by the partner to the authorities.
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
COSTS
•Travel costs ONLY for staff taking part in the project are considered eligible. Costs may
be claimed only for journeys directly connected to specific and clearly identifiable
project-related activities.
•Reimbursement must be based on real costs, regardless the means of travel chosen
(rail, bus, taxi, plane, hire car). Partners are required to use the cheapest means of
travel.
•The travel cost for a journey should include all costs and all means for travel from the
point of origin to the point of destination (and vice versa) and may include visa fees,
travel insurance and cancellation costs.
Respect the principle of economic expenditure
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
COSTS
•Expenses for private car travel (personal or company cars), where substantiated and
where the price is not excessive, will be reimbursed as follows (whichever is the
cheapest):
- either a rate per km in accordance with the internal rules of the organisation
concerned up to a max of EUR 0.22;
- or price of a rail, bus or plane ticket. Only one ticket shall be reimbursed,
independently of the number of people travelling in the same vehicle.
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
COSTS
NECESSARY SUPPORTING DOCUMENTS
- tickets (plane, train, bus, etc.) and invoices (hotels, restaurants, travel agency);
- boarding cards;
- for car journeys: declaration stating the calculation method with unit rate and
number of units, dates and names and activities concerned;
- list of participants duly signed with clear identification of the activity/purpose of the
trip, dates, names and functions of the participants in the project (e.g. partner, expert,
volunteer, subcontractor);
- proof that the payments have been made by the partner and are recorded in the
accountancy.
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
SUBSISTENCE COSTS
•Subsistence costs for staff taking part in the project are eligible.
•Reimbursement must be based on the existing internal rules of the partner organisations,
which may be on the basis of actual costs (reimbursement of receipts) or daily allowances. In
any case, those costs cannot exceed the maximum rates published in the LLP Guide 2012 Any
surplus will be considered as ineligible. The rate to be applied is the one from the destination
country e.g. the country in which accommodation costs are incurred. Costs may be claimed only
for journeys directly connected to specific and clearly identifiable project-related activities.
•In either case, proof of attendance and overnight accommodation will be required to
substantiate the costs declared.
•Subsistence rates cover accommodation, meals and all local travel costs (but not local travel
costs incurred to travel from point of origin to point of destination).
•The maximum number of days that can be claimed is the number of working days + 1.A full day
normally includes an overnight stay. In duly substantiated cases, a full day’s allowance without
an overnight stay may be allowed with a pro rata reduction for accommodation (costs limited to
50% of the maximum rate).
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
euipement costs
WE DON’T HAVE ANY EQUIPEMENT COST IN OUR
BUDGET
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
subcontracting costs
the management and the general administration of the project may not be
subcontracted
Costs are based on a verifiable estimate or, if the subcontractor is identified, on the
basis of an offer. The estimate/offer will cover all costs (e.g. staff costs plus travel costs,
etc.)
The beneficiary shall award the contract to the tender offering best value for money,
that is to say, to the tender offering the best price-quality ratio, in compliance with the
principles of transparency and equal treatment for potential contractors, care being
taken to avoid any conflict of interests.
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
subcontracting costs
The following specific rules with regard to procurement apply: contracts with a value
below or equal to EUR 12.500 can be paid simply on presentation of an invoice;
- Contracts with a value between EUR 12.500 and EUR 25.000 are subject to a
procedure involving at least three tenderers;
- Contracts with a value between more than EUR 25.000 and EUR 60.000 are subject
to a procedure involving at least five tenderers;
- You must be able to prove that you have requested offers from the minimum number
of contractors specified above. Requests sent by email, fax or post may constitute
these proofs. Where a contractor declines to provide an offer, it is recommended that
you request a confirmation of this declination;
- For contracts of a value over EUR 60.000, national rules with regard to procurement
apply.
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
subcontracting costs
The total reported costs for subcontracting may not
exceed 30% of the total eligible direct costs of the project.
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
other costs
related to specific necessary activities to hit project aims
Examples:
the organisation of seminars by the project team itself (where the
seminar is foreseen as a product/result and where task-related costs are
easily identifiable), the "in house" production of proceedings of a
seminar, the production of a video, the purchase of product-related
consumables (reams of paper for printing of publications, blank DVDs)
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
non eligible costs
- costs related to the proposal writing
-return on capital;
-debt and debt service charges;
provisions for losses or potential future liabilities (provisions for contractual
and moral obligations, fines, financial penalties and legal costs);
interest owed;
doubtful debts;
exchange losses;
VAT, unless the beneficiary organisation can prove that it is unable to recover
it;
costs declared by the beneficiary and covered by another project or work
programme receiving a European Union grant;
excessive or reckless expenditure
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
non eligible costs
purchase of capital assets - only depreciation is eligible;
in the case of rental or leasing of equipment, the cost of any buy-out option
at the end of the lease or rental period;
costs associated with the preparation of the application for the Lifelong
Learning Programme, including audit reports;
costs of opening and operating bank accounts (transfer costs are eligible);
costs incurred by silent / ineligible partners;
contributions in kind
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
exchange rates
The exchange rate that has to be adopted is the one adopted by the bank at the date
of the transfer of the prefinancing by the national agency.
This exchange rate has to be adopted for the currency conversion of every cost
supported in the period from the first installment to the next payment by the Agency
NOTE PLEASE THAT TODAY WE STILL DON’T HAVE RECEIVED ANY PAYMENT BY OUT
NATIONAL AGENCY
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
ONE RECOMMENDATION ABOVE ALL
REMEMBER:
At the end of the project, if the Agency will give
us a low vote (weak or very weak) we risk to
give back money, because they begin cutting
staff costs
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
ONE RECOMMENDATION ABOVE ALL
Final score
Very good
Good
Acceptable
Weak
Very weak
9 – 10
7–8
5–6
3–4
0–2
How the agency can cut our
staff costs
0%
4
2
25% - 3
75% - 0/1
50%
85%
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
Payments: HOW TO RECEIVE MONEY
However Partnership Agreement can define conditionalities and
modalities in bilateral/partnership agreements
We are going to transfer money in this way:
We send you 30% of your CE contribution
- every partner makes running the project
- every partner send us time sheet for staff costs, and list with the other costs
- updated work plan and or report on implementation of activities (+ products)
- when you have spent the 100% of the amount received you send us the
above documents and we’ll send you more money
- Of course bank account must allow the track of funds and expenses
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
Payments: HOW TO RECEIVE MONEY
FOR NEXT INSTALLMENTS WE NEED (for example for staff costs):
document explaining the internal policy on salaries;
timesheets signed by both the worker and the responsible of the organisation;
official payroll document which allows to check both number of days worked and
amounts paid & social security charges duly paid;
proof that the salaries and social security contribution recorded in the accountancy
have been paid by the partner to the authorities.
Of course bank account must allow the track of funds and expenses
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
Last recomendation
The project could be randomly selected for an audit by the Agency, European
Commission, European Court of Auditors
for a period of 5 years after final payment/recovery
SO PLEASE:
• Register all correspondence, including emails
• Take note of all observations, including phone calls
• Keep all documentation (products, reports, publications and justifying
documents)
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
Thanks for your attention and hope
we’ll have a good cooperation
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e
pari opportunità
TEL: +39-0432-555148
E-mail: [email protected]
Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità
Fly UP