claiming procedure, financial report
DESCRIPTION
Financial Reporting Procedure Lead Partner Seminar 14th November 2012 City Hotel, Londonderry/Derry, Northern Ireland, UK Gustaf Forsberg. Claiming procedure, financial report. Document retention. - PowerPoint PPT PresentationTRANSCRIPT
Financial Reporting ProcedureLead Partner Seminar14th November 2012
City Hotel, Londonderry/Derry, Northern Ireland, UK
Gustaf Forsberg
Claiming procedure, financial report
Document retention
NOTE: In case of an audit, all project partners must preserve copies of ALL supporting documents until three years have passed after Programme closure. We recommend that supporting documentation is preserved at least until year 2021. Lead Partner and Partners must also consider national legislation regarding preservation of accounting material.
General information 1 (3)
Two types of budgets in an application
1. Project specific cost budget2. Common cost budget
When claiming and distributing common cost throughout the project partnership:
Certification of Common cost has to be done by the holder of the common cost First Level Controller (FLC).
A specific template for Common Cost certification has to be filled in by the FLC The holder of the common cost will include the total common cost in the SoE for the
reporting period when the cost was originally occurred. Distribution of common cost is made by an invoice between the different partners, the
invoice should be supported by documentation that common cost have been certified by the holders First Level Controller.
General information 2 (3)
When claiming and distributing common cost throughout the project partnership:
The partners will include their share of the common costs in the SoE for the reporting period when the common cost were paid and put into their accounts.
The holder will report the common cost payments from other partners in the SoE, most likely in a specific budget line, for the reporting period when the payments were received and registered in the accounts. The payment will reduce the common cost to a net cost for common activities in the Lead Partner SoE, and not be reported as a revenue.
General information 3 (3)
Holder FLC Partners
CoE, project costs incl. common costs
SoE, project costs incl. common costs
”Certificate of common costs”
Distribution of common costs
Invoice, share of common costs
Attached
Comparative check -invoice amount vs
certified share
Payments deducted from total common
costs
Shares of
common costs Payments
CERTIFICATE OF COMMON COSTS
When distributing common costs a Certificate of common costs shall be attached to all invoices. The certificate is issued by the national controller of the holder of the common costs. The certificate certifies that the common costs are eligible according to applicable rules and regulations, and that the shares together sum up to the total common cost amount. Project Title: Reporting period: Project partner holding common costs: Partner country: I / We hereby certify that the reported common costs for the period stated above have been checked, according to Art. 16 of Regulation (EC) No 1080/2006, for accuracy and compliance with the Grant Letter including its enclosures and the Northern Periphery Programme Common Eligibility Rules, as well as all applicable National legislation and Community rules and regulations. I / We also certify that the control has been conducted independently from project implementation. Certified common costs for the period stated above (EUR): With this certificate I / We also certify that the distribution shares together sum up to the total common cost amount. The certified common cost shares are listed below: Project partner: Share of common costs: Sum of shares: …………………………….. …………………………….. Signature of National Controller Name in clear …………………………. Place and date
The use of National Controllers is a new feature within the European Co-operation.• National Controllers have one main task, to ensure that a
reliable and functional national control system is in place in its nation.
• National Controllers are responsible for OLAF reporting, in case of any irregularities
• National Controllers designate First Level Controllers (FLC’s) to perform the check.
• Only costs certified by the FLC’s can be eligible for ERDF or ERDF equivalent funding
• Different systems in different countries• Current list of National Controllers and First Level
Controllers are available on our website and annexed to our Programme Manual
Explanation of National Controllers 1 (3)
Example; National Controller Finland “Decentralised system”: Finnish Ministry of the InteriorDepartment for Development of Regions and Public AdministrationRegional Development UnitP.O.Box 26, FI-00023 Government (From 1.1.2008: Ministry of Employment and Economy, details to be specified)
Explanation of National Controllers 2 (3)
Finnish system
• Note that the Ministry of Employment will not carry out the control. It will only be the responsible authority.
Example; National Controller Sweden “Centralised system”: County Administrative Board of VästerbottenIndustry and Commerce Department901 86 Umeå Tel: +46 90 10 70 00Fax:+46 90 10 71 [email protected] Mr Håkan TörnströmHead of Unit+46 90 10 71 [email protected]
Explanation of National Controllers 3 (3)
Swedish system
• Note that listed person is the person responsible for the unit of Industry and Commerce at CAV.
• A desk officer / FLC responsible for the task of certififying expenditure will be appointed
• Currently no fee will be charged for Swedish partners to get their expenditure certified.
National Controllers will most likely require the following documents in order to complete a first level of control:
• Statement of Expenditure (signed by authorized person) • Ledger for the current reporting period (every partner
should keep separate project accounts)• Time sheets (for part time employees)• Copies of all invoices and receipts• Employment contracts (for full time employees)• Model to show the office costs distributed proportional +
supporting documentation (when applicable)• Transaction list• Partner activity report• Other relevant documentation
Supporting Documents to National Controllers
Note: It is up to each programme partner country to establish what documentation they will require.
This is only an indicative list of required documentation for the first level control provided by the NPP 2007-2013
Statement of Expenditure by MS Partners to National Controller 1 (5)
Statement of Expenditure From: dd.mm.yyyy To: dd.mm.yyyy
Note: The dates should be stated by [day.month.year], e.g. "30.09.2008"
Project Title: Reference number: Partner claim no.: Contact information
Partner organisation (original language):
Partner organisation (english translation):
Address: Person responsible: Postal code: E-mail:
Location: Phone: Country: Mobile:
Legal status:
Phone: Contact person: Fax: E-mail:
E-mail: Phone: Website: Mobile:
VAT-status VAT recoverable VAT non recoverable
Statement of Expenditure by MS Partners to National Controller 2 (5)Supporting documents Note: The documents listed below is an indicative list of supporting documentation recommended by the Managing Authority.It is up to each nation to decide on what documentation they will require.
LedgerTime sheets (part time employees)Copies of invoices and receiptsEmployment contracts (full time employees)Model to show the proportional distribution of office costs (if applicable)Currency convertion sheetStatement of Expenditure, 10% area partner + underlying documentation, see indicative list above (if applicable)Other relevant documents (such as contracts, vat-documents etc.)
Other funding and information measures Yes No
Has any other EU funding been received?Has the project received any eligible co-financing that was not stated in the budget?Has the project fulfilled its information duties in accordance with Commission Regulation (EC) No 1828/2006? Has the project undergone any substantial modification affecting the nature of implementation?
Expenditure Yes No
All expenditure has been incurred during the project periodAll expenditure included has been paid during current reporting period All expenditure concerns the projectAll expenditure concerns activities that were stated in enclosure 1 to the decision
Signature
I hereby certify that all information in this Statement of Expenditure is complete and correct and that project net costs for this reporting period amounts to: 0,00 euro
Place and date Authorized signature for partner organisation
Name in clear
Statement of Expenditure by Partners to National Controller 3 (5)
Project Title: 0
Project partner: 0
Partner country: 0
Reference no: 0
MS Partner from 20% area:
NMS Partner from 20% area:
NMS Partner from 10% area: Note: If 10% partner, please fill in information of responsible Lead Partner below
Lead Partner responsible: Country: Partner no:
Other partner:
Statement of Expenditure by Partners to National Controller 4 (5)
Cost and co-financing statement for Northern Periphery projects
This statement refers to the period from: dd.mm.yyyy to: dd.mm.yyyyPartner claim no.: 0
PROJECT COSTS INCURRED (all amounts in euro)
Types of Expenditure Approved budgetCert ified cost,
earlier reporting periods
Claimed cost,current period
Project cost,accumulated
1. Staff costs incl. social contributions20.000,00 20.000,00
2. Travel and accomodation200.000,00 200.000,00
3. External experts200.000,00 200.000,00
4. Office costs (direct ly allocated)200.000,00 200.000,00
5. Office costs (distributed proportionally)20.000,00 20.000,00
6. Promot ion / publications, Seminars / conferences, Meetings
200.000,00 200.000,007. Equipment and supplies
20.000,00 20.000,008. Other (including 1st level control)
20.000,00 20.000,009. In kind costs
20.000,00 20.000,0010. Share of common costs
200.000,00 200.000,00Total expenditure
0,00 0,00 1.100.000,00 1.100.000,00Deducted: Received common cost payments
0,00Deducted: Project revenue
0,00Deducted: In kind costs
0,00 0,00 20.000,00 20.000,00Project net cost
0,00 0,00 1.080.000,00 1.080.000,00 #DIV/0!
Statement of Expenditure by Partners to National Controller 5 (5)
PUBLIC MATCH FUNDING RECEIVED (all amounts in euro)
Public match funding, In kind (source, type)Budgeted match
fundingCertified funding,earlier reporting
periods
Claimed received funding,
current period
Actual funding,accumulated
0,00
0,00 Totally received In kind contribution
0,00 0,00 0,00 0,00
Public match funding, cash (source)Budgeted match
funding Certified funding,earlier reporting
periods
Claimed received funding,
current period
Actual funding,accumulated
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00 Totally received public cash contribution
0,00 0,00 0,00 0,00 Total public financial contribution 0,00 0,00 0,00 0,00 #DIV/0!
Supporting document to Statement of expenditure
Currency conversion sheet
All project partners have to state their expenditure in Euro, only programme partner countries using Euro are Finland and Ireland. All other partners except for Finnish and Irish partners have to convert their currency into Euros. This is made by applying the Currency conversion sheet, and its principles:
Currency conversion sheet (for non Euro partners) The currency used in the Northern Periphery Programme 2007-2013 is Euro (EUR). Consequently all non Euro partners must convert their expenses from national currency into Euro. All costs should be converted using the monthly Commission rate for the last month in the current reporting period. The Commission exchange rates is found on the official website:
http://ec.europa.eu/budget/inforeuro/index.cfm?fuseaction=countries&Language=en
Currency Conversion Sheet 1 (2)Project Title:Project partner:Partner country:Reference no:
Currency convertion sheet (for non Euro partners)The currency used in the Northern Periphery Programme 2007-2013 is Euro (EUR). Consequently all non Euro partners must convert their expenses from national currency into Euro. All costs should be converted using the monthly Commission rate forthe last month in the current reporting period. The Commission exchange rates are found on the official website: http://ec.europa.eu/budget/inforeuro/index.cfm?fuseaction=countries&Language=en
Last month of current reporting period: month rate
This statement refers to the period from dd.mm.yyyy to dd.mm.yyyyPartner claim no.: 0
PROJECT COSTS INCURRED
Types of Expenditure Claimed cost,current period
National currency
Exchange rateClaimed cost,current period
Euro1. Staff costs incl. social contributions
0,00 0,00000 #DIV/0!2. Travel and accomodation
0,00 0,00000 #DIV/0!3. External experts
0,00 0,00000 #DIV/0!4. Office costs (directly allocated)
0,00 0,00000 #DIV/0!5. Office costs (distributed proportionally)
0,00 0,00000 #DIV/0!6. Promotion / publications, Seminars / conferences, Meetings
0,00 0,00000 #DIV/0!7. Equipment and supplies
0,00 0,00000 #DIV/0!8. Other (including 1st level control)
0,00 0,00000 #DIV/0!9. In kind costs
0,00 0,00000 #DIV/0!10. Share of common costs
0,00 0,00000 #DIV/0!Total expenditure
0,00 #DIV/0!Deducted: Received common cost payments
0,00 0,00000 #DIV/0!Deducted: Project revenue
0,00 0,00000 #DIV/0!Deducted: In kind costs
0,00 0,00000 #DIV/0!Total project net cost
0,00 #DIV/0!
Corresponding exchange rate:
000
0
Currency Conversion Sheet 2 (2)Project Title:Project partner:Partner country:Reference no:
PUBLIC MATCH FUNDING RECEIVED
Public match funding, In kind (source, type)Claimed received
funding,current period
National currency
Exchange rate
Claimed received funding, current
period
Euro
0,00 0,00000 #DIV/0!
0,00 0,00000 #DIV/0!Totally received In kind contribution
0,00 #DIV/0!
Public match funding, cash (source)Claimed received
funding,current period
National currency
Exchange rate
Claimed received funding, current
period
Euro
0,00 0,00000 #DIV/0!
0,00 0,00000 #DIV/0!
0,00 0,00000 #DIV/0!
0,00 0,00000 #DIV/0!
0,00 0,00000 #DIV/0!
0,00 0,00000 #DIV/0!
0,00 0,00000 #DIV/0!
0,00 0,00000 #DIV/0!
0,00 0,00000 #DIV/0!
0,00 0,00000 #DIV/0!Totally received public cash contribution
0,00 #DIV/0!
0
000
Supporting documents from National Controllers
National/First Level Controllers will send two main document to the project partner:
• Certificate of Expenditure• Checklist of First Level Control
Certificate of Expenditure 1 (4)
Certificate of Expenditure
This certificate refers to the period from dd.mm.yyyy to dd.mm.yyyy Note: The dates should be stated by [day.month.year ], e.g. "30.09.2008"Partner claim no.:
I / We hereby certify that the financial statement for the period stated above has been checked,according to Art. 16 of Regulation (EC) No 1080/2006, for accuracy and compliance with theGrant Letter including its enclosures and the Northern Periphery Programme Common EligibilityRules, as well as all applicable National legislation and Community rules and regulations
I / We also certify that the control has been conducted independently from project implementation
Project partner:Project Title:
Partner from flexibility rule area:
Reference no:Partner country:
Choose
Certificate of Expenditure 2 (4)
Types of Expenditure Approved budgetCertified cost,
earlier reporting periods
Claimed cost,current period
Certified cost,current period
Certified cost,accumulated
1. Staff costs incl. social contributions0,00
2. Travel and accomodation0,00
3. External experts0,00
4. Office costs (directly allocated)0,00
5. Office costs (distributed proportionally)0,00
6. Promotion / publications, Seminars / conferences, Meetings
0,007. Equipment and supplies
0,008. Other (including 1st level control)
0,009. In kind costs
0,0010. Share of common costs
0,00Total expenditure (NPP area)
0,00 0,00 0,00 0,00 0,00Deducted: Received common cost payments
0,00Deducted: Project revenue
0,00Deducted: In kind costs
0,00 0,00 0,00 0,00 0,00Total project net cost (NPP area)
0,00 0,00 0,00 0,00 0,00 #DIV/0!
Certificate of Expenditure 3 (4)Project Title:Project partner:Partner country:Reference no:Partner claim no.: 0
PUBLIC MATCH FUNDING RECEIVED (all amounts in euro)
Public match funding, In kind (source, type)Budgeted match
fundingCertified funding,earlier reporting
periods
Stated financial contribution,
current period
Certified financial contribution,
current period
Certified funding,accumulated
0,00
0,00Totally received In kind contribution
0,00 0,00 0,00 0,00 0,00
Public match funding, cash (source)Budgeted match
funding Certified funding,earlier reporting
periods
Stated financial contribution,
current period
Certified financial contribution,
current period
Certified funding,accumulated
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00
0,00Totally received public cash contribution
0,00 0,00 0,00 0,00 0,00
Total public financial contribution 0,00 0,00 0,00 0,00 0,00
0
000
Certificate of Expenditure 4 (4)DEDUCTIONSList of cost deductions made for the current reporting periodNote: The total deduction amount should equal the difference between "Claimed cost current period" and "Certified cost current period", see above.
Budget Line Verification no. Deducted amount
Deductions, total 0,00
Supporting documentsThe following documents should be sent back to the project partner
Certificate of ExpenditureFirst level control checklistCertificate of Expenditure, 10% area partner (if applicable)First level control checklist, 10% area partner (if applicable)
Signature
Place and date Authorized signature Stamp
Name in clear
Type of Cost Supplier Comments
Common errors
Copies of Certificate of Expenditure and First Level Control checklists Missing Blue-ink signatures, First Level Control and Lead Partner
• Certificate of Expenditure missing pages Whole or part of document
Missing First Level Control checklist Whole or part of document
Old template for the Certificate of Expenditure Template from previous programme period Not the latest version, i.e. missing budget lines 10 and/or 11
Statement of Expenditure instead of Certificate of Expenditure
All partners have to sumbit the following documents to the Lead Partner:
• Certificate of Expenditure (blue ink version)
• Additional documents which may be part of the Partnership Agreement:
• Partner Activity Report (as part of the aggregated activity report)
• FLC checklist• Transaction list of all expenditures• Other documents agreed within
the project partnership
Documents from Partner to Lead Partner
Lead Partner Principle
Role Lead Partner:
Be the policeman of the project, ensure that all certified costs can be connected to eligible/approved project activities (Letter distributed)
Northern Periphery Programme recommends that all partner Certificates of Expenditures (CoEs) to the LP are supported by a partner activity report, clearly outlining the individual partner activities, and a transaction list to demonstrate which costs are related to what activities.
AND
It is vital that the Lead Partner can extract the individual partner activities from the overall Work Package activity plan, potentially outline individual partner activities in the partnership agreement.
Lead Partner Principle
Role Lead Partner:
Note
The NPP does not require the first level controller of the Lead Partner to check the complete claim. This is instead done by the Managing Authority something we believe saves time in the payment process.
However, according to EC guidelines this is within the scope of the Lead Partner’s
FLC.
Lead Partner Principle
Role Lead Partner:
Acting as link between the project partners and the programme Submitting the project progress report Overall responsibility for project coordination Formal beneficiary of ERDF and ERDF equivalent funding Lead Partner has the responsibility to distribute the funding received from the
NPP 2007-2013 among the project partnership in accordance with the spending by the partners.
The complete Lead Partner responsibilities are stipulated in Regulation: (EC) 1080/2006, Art 20
In order to make a complete progress report the Lead Partner has to submitt the following documents to the Secretariat:
• Activity Report• Project claim• Summary of Certificates of Expenditure• Certificate of Expenditure (blue ink version) from all partners• FLC checklists from all partners
Note that the Activity Report and COE have to be submitted both in blue ink version, by post, as well as an electronic version by e-mail.
Documents from Lead Partner to the Secretariat
Project Claim is the formal decleration of spending by the Lead Partner in order to receive ERDF or ERDF equivalent co-financing, 2 page document:
Project Claim 1 (4)
1 (2)
Note: The dates should be stated by [day.month.year ], e.g. "30.09.2008"Reporting period: From: dd.mm.yyyy To: dd.mm.yyyyProject claim No.:Project Title:Reference number:Priority:
Contact information
Lead partner organisation (original language):Lead Partner organisation (english translation):
Address:Postal code:
Location:Country:
Phone:Fax:
E-mail:Website:
Bank information
Name of bank:Address:
IBAN number:BIC code:
Contact person:
Mobile:Phone:E-mail:
Phone:Mobile:
page 1Project claim
Person responsible:
Priority 1: Priority 2:
E-mail:
Project Claim 2 (4)Supporting documents
Project Claim (page 1 and 2)
Summary of CoE
Certificates of Expenditure (for all claiming project partners)
First level control checklists (for all claiming project partners)
Activity Report
Other funding and information measures Yes No
Has any other EU funding been received?
Has the project received any eligible co-financing that was not stated in the budget?
Has the project fulfilled its information duties in accordance with Commission Regulation (EC) No 1828/2006?
Expenditure Yes No
All expenditure has been incurred during the project period
All expenditure included has been paid during current reporting period
All expenditure concerns the project
All expenditure concerns activities that were stated in enclosure 1 to the decision
Has the project undergone any substantial modification affecting the nature of implementation?
Signature
I hereby certify that all information in this Project claim is complete and correct. By signing this Project claim I also apply for payment in accordance with the Northern Periphery Programme 2007-2013 decision for project funding.
Place and date
Authorized signature for the Lead Partner organisation
Name in clear
Summary of CoE is the ”calculator” to ensure that the project claim has been compiled correctly:
1. Fill in the reported period for the project, and the claim number
Summary of Certificates of Expenditures 3 (4)
From: dd.mm.yyyy To: dd.mm.yyyy
Claim No. 0Project PartnersThe Summary of CoE template is a summary of all Certificates of Expenditure (CoE).PLEASE NOTE: All yellow fields together with the scroll lists must be filled in!
Lead partner Partner 2 Partner 3 Partner 4 Partner 5 Partner 6 Partner 7 Partner 8 Partner 9 Partner 10 Partner 11 Partner 12 Partner 13 Partner 14 Partner 15 Partner 16 Partner 17 Partner 18 Partner 19 Partner 20
Type of ExpenditureApproved budget
Fill in LP name Fill in partner
nameFill in partner
nameFill in partner
nameFill in partner
nameFill in partner
nameFill in partner
nameFill in partner
nameFill in partner
nameFill in partner
nameFill in partner
nameFill in partner
nameFill in partner
nameFill in partner
nameFill in partner
nameFill in partner
nameFill in partner
nameFill in partner
nameFill in partner
nameFill in partner
nameTotal
expenditure
Country Country Country Country Country Country Country Country Country Country Country Country Country Country Country Country Country Country Country Country 1. Staff costs 0,002. Travel and accomodation 0,003. External experts 0,004. Office costs (directly allocated) 0,005. Office costs (distributed proportionally) 0,006. Promotion / publications, Seminars /conferences, Meetings 0,007. Equipment and supplies 0,008. Other (including 1st level control) 0,009. In kind costs 0,0010. Share of common costs 0,00 0,00Total expenditure 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00Deducted: Received common cost payments 0,00 0,00Deducted: Project revenue 0,00Deducted: In kind costs 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00Total net cost 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00
Lead partner Partner 2 Partner 3 Partner 4 Partner 5 Partner 6 Partner 7 Partner 8 Partner 9 Partner 10 Partner 11 Partner 12 Partner 13 Partner 14 Partner 15 Partner 16 Partner 17 Partner 18 Partner 19 Partner 20
Public financial contributionBudgeted public
matchfunding
Fill in LP name Fill in partner
nameFill in partner
nameFill in partner
nameFill in partner
nameFill in partner
nameFill in partner
nameFill in partner
nameFill in partner
nameFill in partner
nameFill in partner
nameFill in partner
nameFill in partner
nameFill in partner
nameFill in partner
nameFill in partner
nameFill in partner
nameFill in partner
nameFill in partner
nameFill in partner
nameTotal
contribution,current period
FALSE FALSE FALSE FALSE FALSE FALSE FALSE FALSE FALSE FALSE FALSE FALSE FALSE FALSE FALSE FALSE FALSE FALSE FALSE FALSE
Public match funding, in kind 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00Public match funding, cash 0,00Total public financial contribution 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00
C e r t i f i e d f i n a n c i a l c o n t r i b u t i o n, c u r r e n t r e p o r t i n g p e r i o d
Summary of CoESummary of certified costs and financial contributions
C e r t i f i e d e x p e n d i t u r e, c u r r e n t r e p or t i n g p e r i o d
Choose Choose Choose Choose Choose Choose Choose Choose Choose Choose Choose Choose Choose Choose Choose Choose Choose Choose Choose Choose
Project Claim 4 (4)NOTE: Self generated table after completing the Summary of Certificates of Expenditures
Reporting period: From: dd.mm.yyyy To: dd.mm.yyyyProject Claim No.: 0Project Title:Reference number:Priority: Priority 1: Priority 2:
Project Expenditure and Financial contributionsExpenditure and financial contributions sorted by source of financeThis table is self generated from the "Summary of CoE" sheet.
Type of Expenditure Approved budget
MS+NMS
Member States Member State
20% area
Non Member State
10% area
FaroeIslands
Greenland Iceland Norway Norway
20% area
Total expenditure
1. Staff costs 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,002. Travel and accomodation 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,003. External experts 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,004. Office costs (directly allocated) 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,005. Office costs (distributed proportionally) 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,006. Promotion / publications, Seminars /conferences, Meetings 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,007. Equipment and supplies 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,008. Other (including 1st level control) 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,009. In kind costs 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,0010. Share of common costs 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00Total project expenditure 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00Deducted: Received common cost payments 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00Deducted: Project revenue 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00Deducted: In kind costs 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00Total project net cost 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00
Financial contribution
Budgeted matchfunding
MS+NMS
Member States Member State
20% area
Non Member State
10% area
FaroeIslands
Greenland Iceland Norway Norway
20% area
Total financial contribution,
current period
Public match funding, in kind 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00Public match funding, cash 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00Total public financial contribution 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00
Project claimpage 2
C e r t i f i e d e x p e n d i t u r e, c u r r e n t r e p or t i n g p e r i o d
C e r t i f i e d f i n a n c i a l c o n t r i b u t i o n, c u r r e n t r e p o r t i n g p e r i o d
00
Desk check errors Wrong expense period on Payment claim
In relation to decision In relation to Certificate of Expenditures
Wrong bank information, IBAN / BIC In relation to application/decision In relation to latest supplied information
Claim signed by person not authorized to sign for the organisation In relation to enclosure 2 of decision In relation to latest supplied information
Faulty Summary of CoE:s page Partner listed on wrong funding source compared to the decision, mostly of the
20% flexibility area Expenditure amounts entered in Summary of CoE:s not corresponding with
Partner CoE. Faulty 2nd page of project claim due to mistakes in Summary of CoE:s page Match funding amounts entered in Summary of CoE:s not corresponding with
Partner CoE:s Costs certified in budget lines that has nothing budgeted for.
Desk check errors
Invalid Certificate of Expenditure First Level Controller not approved by National Controller Wrong expense period, expenses approved beyond the claim period Deductions missing from page 3 of CoE Wrong expenditure and match fundin
Amounts in current CoE versus previous CoE, doesn’t correspond.
Insufficient First Level Control Check list All answers not ticked Answers on questions 8-12 “Not checked” or “Not applicable”, without specifying
reason why.
Changes in project implementation All changes in project implementation have to be communicated to the Secretariat and need preapproval before becoming eligible (this includes changes in project end date, budget changes and changes in the activity plan). The degree of the change (major or minor) will be determined by the Secretariat:
Rule of thumb:
1. Please describe the change in the budget, activity plan, partnership, project co-ordinator staff, project time period, indicators or other changes to the Secretariat in an e-mail.
2. Justify the need for change3. Describe the impact on project implementation.
Maximum number requests two per year.
Project changes
Changes in project implementation Minor changes are:
• A change with no major impact on project implementation and less than 40 000 Euro increase in one project budgetline
• A change of a minor impact is approved in regular correspondence between the Lead Partner and the Secretariat, i.e request and answer by e-mail.
• All changes are to be listed in the project activity report and should confirm the picture that the changes are of a minor degree when being described in its full context.
Major changes are:
• A change with a major impact on the projects implementation or more than 40 000 Euro increase in one project budgetline
• A change with a major impact normally requires a formal request in a specific template and the Secretariat will provide information on how to make that request.
• Different bodies can be responsible for approving the change (Managing Authority and Programme Monitoring Committee)
Major changes on the overall project can normally only be allowed once during the project lifetime .
Project changes
Budget changes template
What happens after your project submission