project coordinators' meeting - europa · project management and implementation none...
TRANSCRIPT
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Project Coordinators' Meeting
Financial issues
Brussels, 6 February 2019
Where to find financial information?
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• Grant agreement
• EACEA website
• Programme guide
Introduction
Grant Agreement/Decision
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Contractual document setting rights and obligations of both parties
Agreement between EACEA and Partnership about who does what? How? Where? When? With whom? …
Some key articles ...
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Special conditions:
- Art. I.2: Entry into force and duration
- Art. I.3: Maximum amount and form of the Grant
- Art. I.4: Reporting, payments and payments arrangements
- Art. I.5: Bank account
- Art. I.8: Budget transfers
General conditions:
- Art. II.10: Subcontracting of tasks
- Art. II.12: Amendments
- Art. II.19: Eligibility of expenses
- Art. II.27: Audit
Eligible costs
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For Not-for-profit European Sport Events and
Exceptional costs for Collaborative and Small Collaborative Partnerships
Conditions for eligibility of costs (Art. II.19)
• Actually incurred,
• Directly connected with project and budgeted,
• Necessary for implementation of the project,
• Reasonable and justified,
• Generated during the eligibility period of the project,
• Duly recorded in accounting records of Coordinator and co-beneficiaries,
• Identifiable and verifiable,
• …
Grant Agreement = Special conditions + Annexes
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List of Annexes
Annex I Description of the action Specific for project
Annex II General conditions Applicable for all EU funded projects
Annex III Estimated budget of the action Specific for project
Annex IV List of co-beneficiaries + mandate letters
Specific for project
Annex V Model technical report Final narrative report
Annex VI Model financial statement Final financial report
Annex VII List of supporting documents or guidance notes
- List of Invoices - Report of factual finding on the financial report TYPE I
EACEA website
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http://eacea.ec.europa.eu/erasmus-plus/beneficiaries-space_en
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Use the "Filter" to display 2018 Beneficiaries Space
Essential documents available
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Guidance on contractual project managment ... • Section 3 => Amendments • Section 4 => Financial aspects • Section 8 => Reporting
Supporting documents
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For simplified grant:
Section 4.1.3 of Practical information on contractual project management
For budget based grant:
Section 4.1
Indicative list of supporting documents
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Small Collaborative Partnership
Project management and implementation
None
Transnational project meeting Attendance lists, agenda, minutes, individual travel tickets, ...
Exceptional cost Procurement procedure (if necessary), contract, invoice, proof of payment
Collaborative Partnership
Project management and implementation
None
Transnational project meeting: Attendance lists, agenda, minutes, individual travel tickets, ...
Intellectual output Employment contracts, payslips, timesheets, reports, analytical papers, ...
Multiplier sport event Attendance lists, programme, leaflets, brochures, pictures, press releases, reports, ...
Exceptional cost Procurement procedure (if necessary), contract, invoice, proof of payment
Not-for-profit European sport events
Personnel Employment contracts, payslips, timesheets
Travel and subsistence Internal policy (if necessary), procurement procedure (if necessary), contract, invoice, proof of payment, travel tickets
Equipment Procurement procedure (if necessary), contract, invoice, proof of payment
Consumables and supplies Procurement procedure (if necessary), contract, invoice, proof of payment
Subcontracting Procurement procedure (if necessary), contract, invoice, proof of payment
Duties, taxes and charges Request for payment from tax authorities, proof of payment
Other costs Procurement procedure (if necessary), contract, invoice, proof of payment
Indirect costs None
Essential documents available
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Contractual documents ... • Amendment request form • New partner form
Essential documents available
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Reporting ... • Progress report • eFinal report
2018 Programme Guide
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Reference document while drafting proposal remains precious source of information for management and implementation
https://ec.europa.eu/programmes/erasmus-plus/sites/erasmusplus2/files/erasmus-plus-programme-guide3_en.pdf
Small Collaborative Partnerships
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Collaborative Partnerships
2 additional budget headings ...
Not-for-Profit European Sport Events
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Your contact person within EACEA ...
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In case you have a doubt …
Didn't find the information you were looking for?
Additional tips
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- Take the time to read and understand the rules / instructions
- Ensure common understanding of financial rules within consortium
- Start working on the reporting as soon as possible
- Ask for support (internal accounting dept. / EACEA)
- …
Audit (General conditions Art.27)
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- Art. II.27.1: Checks, audit and evaluation Checks, audits or evaluations may be initiated during the implementation of the Grant Decision and for a period of five years starting from the date of payment of the balance. This period shall be limited to three years in case the maximum amount specified in Article 3 is not more than EUR 60 000. …
- Art. II.27.2: Duty to keep documents
The beneficiary shall keep all original documents, especially accounting and tax records …
- Art. II.27.3: Obligation to provide information The beneficiary shall provide any information, including information in electronic format, requested by the Agency and/or the Commission, or by any other outside body authorised
by it …
Different audits (General conditions Art.20)
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- Art. II.20.1: Actual costs (for Exceptional costs) …
If requested to do so in the context of the checks or audits described in Article II.27, the beneficiary must be able to provide adequate supporting documents to prove the costs declared, such as contracts, invoices and accounting records. In addition, the beneficiary's usual accounting and internal control procedures must permit direct reconciliation of the amounts declared with the amounts recorded in its accounting statements as well as with the amounts indicated in the supporting documents.
- Art. II.20.2: Unit costs (for all other headings) …
If requested to do so in the context of the checks or audits described in Article II.27, the beneficiary must be able to provide adequate supporting documents to prove the number of units declared. However, the beneficiary does not need to identify the actual eligible costs covered or to provide supporting documents, notably accounting statements, to prove the amount declared per unit.
You know where to find financial information ...
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• Grant agreement
• EACEA website
• Programme guide
Conclusion
Wishing you an exciting and successful Erasmus+ Sport project ...
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