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B2NB2NBusiness to Nature:Business to Nature:Interregional Approach to SMEs and Interregional Approach to SMEs and Entrepreneurship in Natural AreasEntrepreneurship in Natural Areas
Management and coordinationManagement and coordination
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WHERE WE ARE NOW?WHERE WE ARE NOW?
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B2N project submitted on the 30-01-2009
Project approved under conditions on the 5-11-2009 in Stockholm by the INTERREG IVC Monitoring Committe
Participation of PART in the Lead Partner Seminar in Brussels on the 26-11-2009
Conditions fulfilled and sent to the Joint Technical Secretariat (JTS) on the 5-01-2010
Final approval of the project on the 19-01-2010
Paper version of the Subsidy contract sent to the LP on the 19-01-2010
1st Steering Committe Meeting in Warsaw, 26/27 January 2010
Signature of the Subsidy Contract and Partnership Agreement
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B2N project:
11 Partners
9 countries
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Steering Committee
Project Partners
LP: Polish
Tourism Development
Agency
PP2: Warminsko-Mazurskie Voiovdship
PP3: Institute for
Economic Development
of Ourense province
PP4: Ostergotland
County
PP5: Perugia
Province
PP6: Regional
Committee for Tourism
Development of Auvergne
PP7: Powys County
PP8: Gran
Paradis Foundation
PP9: Association of Development
of Alto Tamega Region
PP10: Veliko
Turnovo Municipality
PP11: Local
Development Center Pivka
Components
Opening conference
Study visits Workshops
Seminars Study visits Workshops
Closing conference
Study visits Workshops
PHASE 3PREPARATION FOR TRANSFER OF GOOD
PRACTICESJanuary - December 2012
Interregional Activities
B2N PROJECT´S STRUCTURE
COMMON STUDIES AND ANALYSIS
PHASE 1REVIEW AND EVALUATION OF REGIONAL
POLICIESJanuary - December 2010
PHASE 2ANALYSIS AND IDENTIFICATION OF GOOD
PRACTICESJanuary - December 2011
Each partner: Partner Coordinator Chair: Project Manager
C1: Management and coordinationResponsible partner: LP
C2: Communication and disseminationResponsible partner: PP4
C3: Exchange of experiences dedicated to the identification and analysis of good practices
Responsible partner: PP7
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SUMMARYSUMMARY
1. B2N General information2. INTERREG IVC Programme management and first level control3. B2N Budget and reporting guidelines4. INTERREG IVC Monitoring and reporting5. INTERREG IVC Information and publicity guidelines
6. B2N Decision-making7. B2N Partnership Agreement
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1) B2N General information1) B2N General information
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General information General information (1/2)(1/2)
PROJECT’S SECRETARIAT AT PART:
Malgorzata Steckiewicz – Project Manager m.steckiewicz
@part.com.pl
Magdalena Wątorska-Dec – Technical Manager
magdalena.dec@part.com.pl
Magdalena Ragus – Project Expert
magdalena.ragus@part.com.pl
Jolanta Jurczewska – Financial Manager
jolanta.jurczewska@part.com.pl
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General information General information (2/2)(2/2)
For financial/eligibility issues, please be in contact with your First
Level Controller
Use the Programme Manual and Application Form as reference
documents
In case of any doubts, possible deviation from the project´s
activities or budget, let us know immediately to our email
or phone!!!
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2) INTERREG IVC Programme management 2) INTERREG IVC Programme management and first level controland first level control
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Reporting and Financial Control System
Project Partner
Lead Partner (LP)
Managing AuthorityJoint Technical Secretariat (JTS)
Certifying Authority
Project PartnerProject Partner
Payment to LP
Payment to
PPs
4. CA checks and initiates payment
3. Progress Reportschecked by Project Officer and FinanceOfficer in JTS
2. LP compiles the joint progress report,collection of the partner control confirmations and expenditurecontrolled by LP-controller
1. Expenditurecontrolled by PP-controller
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All expenditure reported by a project has to be certified by an
independent controller, before submission to the JTS
=
first level control (FLC) INORDE
PERUGIA
AUVERGNE
POWYS
GRAN PARADIS
ADRAT
VELIKO TARNOVO
PART
WARMIA-MAZURY
OSTERGOTLAND
PIVKA
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Selection of a first level controller and obtainingan approbation certificate (decentralised system)
1. Select a first level controller, respecting public procurement rules.
2. Propose this first level controller to the central approbation body of
the Member State. A specific checklist for approving the FLC will be
provided by the MS.
3. The MS checks the information and independence of the controller. If OK, the
MS issues an approbation certificate to the partner.
4. This approbation has to be finalised before the end of the first reporting
period (30th of June 2010) so that FLC can be carried out after end of
reporting period.
5. PP provide approbation certificate to LP.
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Approbation certificate for first level controllers (only in case of decentralised system)
– issued by the MS– no official template of document– before 30th of June 2010 Issued by the MS on
request of the PP!
Send to LP-PART!
INORDE
PERUGIA
AUVERGNE
POWYS
GRAN PARADIS
ADRAT
VELIKO TARNOVO
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The first level controller... (1/2)checks, that
the costs are eligible
the costs are definitively borne by the partner
the payment date of the costs reported
that all necessary documents concerning receipts,
payments and activities are correctly recorded to ensure
the audit trail
The delivery of the co-financed products and services
That progress made is reflected in the report
The compliance of such expenditure with community rules,
programme rules (subsidy contract referring to programme
manual + Application form) and national rules
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The first level controller... (2/2)
Control of
Accounting documents
Project documentation
100% check
confirms the expenditure and signs the
1) Partner Control Confirmation
2) Control Report (incl. control checklist)
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1) Partner Control Confirmation - ANNEX 5b programme manual
Issued by your FLC!
Send to LP-PART!
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2) Control Report (incl. control checklist) –ANNEX 6 programme manual
Issued by your FLC!
Send to LP-PART!
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The Lead Partner first level controller
checks, that
the project expenditure is related to the project
the figures in the progress report coming from the individual partners are correctly summed up
the partner control confirmations are signed by a controller in compliance with the country specific control requirements
on the basis of
• Partner control confirmations
• Control reports
confirms the expenditure for the whole partnership and signs the Lead Partner control confirmation
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Project Partner 2
Lead Partner (LP)
Managing AuthorityJoint Technical Secretariat (JTS)
Certifying Authority
Project Partner 3Project Partner 1
First level controller (PP1)
First level controller (PP3)
First level controller (PP2)
1) Partner control confirmation
2) Control Report
First level controller (LEAD PARTNER)
1) Accounting documents
2) Project documentation
1) Lead Partner control confirmation
Payment to LP
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What documents should you prepare for your FLC?
• list of expenditure
• invoices
• bank statements
• procurement documentation: procurement note, terms of reference, offers/quotes, order form, contract
• documentation of calculations (if only a share was allocated to the project)
• time sheets, employees’ contracts, pay slips
• proofs for delivery of services and goods (studies, brochures, newsletters, minutes of meetings, translated letters, participants’ list etc), record of assets
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3) B2N budget and reporting guidelines3) B2N budget and reporting guidelines
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B2N – APPLICATION FORM – APPROVED PROJECT’S BUDGETB2N – APPLICATION FORM – APPROVED PROJECT’S BUDGET
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PAYMENT FORECAST – B2N APPLICATION FORMPAYMENT FORECAST – B2N APPLICATION FORM
Forecast of costs paid out during reporting periods:January - June July – December
Projects not reporting in time and in full risk losing funds
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BUDGET PER PARTNERBUDGET PER PARTNER Partner Budget original
AFBudget without shared costs (-6.150 euros
each)
Shared costs for LP (+67.650
euros)
Adjustement (-400 euros for each partner
except for PP04)
Budget AF approved
LP PART 236.948 € 230.798 € 298.448 € 298.048 € 298.048 €
P2 WARMIA 182.480 € 176.330 € 175.930 € 175.930 €
P3 INORDE 235.779 € 229.629 € 229.229 € 229.229 €
P4 OSTERGOTLAND 81.585 € 75.435 € 85.494 € 85.494 €
P5 PERUGIA 186.308 € 180.158 € 179.758 € 179.758 €
P6 AUVERGNE 199.180 € 193.030 € 192.630 € 192.630 €
P7 POWYS 232.391 € 226.241 € 225.841 € 225.841 €
P8 PARADIS 192.910 € 186.760 € 186.360 € 186.360 €
P9 ADRAT 133.188 € 127.038 € 126.638 € 126.638 €
P10 VELIKO TARNOVO 135.896 € 129.746 € 129.346 € 129.346 €
P11 PIVKA 131.740 € 125.590 € 125.190 € 125.190 €
TOTAL BUDGET 1.943.407,81 1.954.464,93
ERDF FUNDING 1.551.489,69 1.551.354,68
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Project Partner
Lead Partner (LP)
Project PartnerProject Partner
Payments to
PPs
01.01.2010 – 30.06.2010
365.512 euros to be reported
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Example (1)List of expenditure – template 1
http://www.interreg4c.net/load/expenditure_list.xls
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Example (1)
List of expenditure – template 2
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STAFF COSTS – important aspectsSTAFF COSTS – important aspects
Employed directly by the partner’s institution Must be properly documented:
Working contract Pay slips Payment proofs Time recordings Time sheets
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Example (2)Example (2)
Monthly timesheetMonthly timesheet
- - template 1template 1
http://www.interreg4c.net/load/timesheet.xls
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Example (2)Example (2)Monthly timesheetMonthly timesheet- - template 2template 2
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HOW TO REPORT STAFF COSTS IN B2N? HOW TO REPORT STAFF COSTS IN B2N? (1/3)(1/3)
Look at your individual budget
Staff costs have been distributed equally between semesters
Only the total amount (per semester) counts! You do not have to stick to the previous calculations for staff costs
Report your staff costs according to the expenditure/payment forecast
Expenditure not reported in time and in full as indicated in the payment forecast above may be lost!
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HOW TO REPORT STAFF COSTS IN B2N? HOW TO REPORT STAFF COSTS IN B2N? (2/3)(2/3)
Remember to fill in the time sheets (preferably on a daily basis) How to distribute hours work on the project between components?
B2N Component 1: 15%
B2N Component 2: 25%
B2N Component 3: 60%This rule must be met for every 6-months reporting period. However, we suggest you to follow this rule for each month and for each employee
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REMEMBER!Component 1: 15%Component 2: 25%Component 3: 60%
Example:
Member of staff: 50% involvement 22 working days (176 hours) 50% - 11 working days (88 hours) 88 hours:
B2N C1 15% 14 hours
B2N C2 25% 22 hours
B2N C3 60% 53 hours
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HOW TO REPORT STAFF COSTS IN B2N? HOW TO REPORT STAFF COSTS IN B2N? (3/3)(3/3)
Description of tasks fulfilled in the monthly timesheets – EXAMPLES:
C1 – MANAGEMENT AND COORDINATION Consultations with LP concerning Subsidy Contract and Partnership
Agreement Internal meeting – division of tasks within the project Analysis of project’s budget Preparation of the presentation for the kick-off meeting in Warsaw Kick-off meeting in Warsaw
C2 – COMMUNICATION AND DISSEMINATION Preparation of information about our institution for the project’s website Contribution to the preparation of the 1st brochure
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Example (3)Example (3)How to calculate staff costs…How to calculate staff costs…
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ACCOUNTING FOR PROJECT’S EXPENDITUREACCOUNTING FOR PROJECT’S EXPENDITURE– Set up a separate account for project expenditure (or separate costs
center in accounting system)– Computerised form
Programme Manual, p. 40This clear identification is usually ensured through:– the opening of a specific bank account for the project
payments and/or– the introduction of project specific cost-accounting codes to
record project costs by budget line, component and payment date/reporting period in the accounting system and/or
– recording costs in expenditure lists by budget line, component and reporting period and/or
– noting the allocation (project title, cost share, budget line and component) on the invoices.
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B2N Administration costsB2N Administration costs
AF: included as a percentage of the staff costs, but when reporting they have to be properly documented
Direct costs: stationery, photocopying, telephone, fax, internet
Indirect costs – overheads related to the project’s activities
Must be calculated on the basis of actual costs and capable of verification
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Accounting for project expenditureAccounting for project expenditure – for partners located – for partners located outside the euro-zoneoutside the euro-zone
It applies to: PL, UK, SE, BG
One option for converting national currency into euro must be selected from the selected:
1) The market exchange rate of the day the invoice was paid is used.
2) The market exchange rate of the last day of the reporting period is used.
3) The average monthly exchange rate set by the Commission of the month the invoice was paid is used.
4) The average monthly exchange rate set by the Commission of the last month of the reporting period is used.
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3) INTERREG IVC Monitoring and reporting3) INTERREG IVC Monitoring and reporting
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Monitoring and reportingMonitoring and reporting
• Monitoring based on: Application Form
• Basic document for procedures: Programme Manual
• Reporting and monitoring documents: Progress Report
• Internal reporting: Regional Progress Report
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Progress ReportProgress Report - Pre-filled Excel file sent JTS to Lead Partner (e-mail)
- Completed document sent back by LP at given deadline by e-mail and by
post (only the printable summary)
Deadllines has to be submitted for the first time:
- on 1 October 2010 (at the latest) covering the reporting period
from 1 January 2010 to 30 June 2010
has to be submitted every six-months to the JTS
- on 1 October (at the latest) covering the reporting period from
January to June
- on 1 April (at the latest) covering the reporting period from July to December
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Timing for ERDF reimbursementTiming for ERDF reimbursement
Submission of PR by LP
to JTS (confirmed
by LP controller)
30/06
End of reporting
period
01/1015/08
Submission of PP input to PR to LP (incl. PP
controller’s confirmation)
01/11
Feedback on PR by
JTS to LP, clarification
request
22/11
Approval of PR +
clarification by JTS
22/12
Payment by Certifying Authority
~ 4 weeks
~ 4 weeks
3 months
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Changes in projectChanges in project’’s budget (1)s budget (1)
Budget Flexibility
(a) Rule 1:20 000 €/10 % flexibility rule – possible
through the progress reports,
with explanations of why budget lines,
components budgets or partners’
budget are exceeded, e.g..:
Budget line Original amount in the application form
Possible overspending on this line
Administration costs
€ 50,000 € 20,000
Staff costs € 500,000 € 50,000
as long as overall the ERDF funding budget is not exceeded
Ask the LP when you need to introduce budget changes!
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Budget Flexibility
(b) Rule 2:
20%-flexibility rule (with prior JTS approval) - formal request to the JTS to approve
budget changes within the limit of 20% of the total budget of the operation – only once
during the project lifetime
Example :
total project budget = = EUR 2 000 000
maximum increase of each budget line, CP, partner
= EUR
400 000
as long as the overall ERDF funding budget is not exceeded
Changes in projectChanges in project’’s budget (2)s budget (2)Ask the LP when you need to introduce budget changes!
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Expenditure/Payment forecastExpenditure/Payment forecast
Payment forecast
The payment forecast by year cannot be modified.
“Expenditure not reported in time and in full as indicated
in the payment forecast above may be lost.”
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B2N support to project’s implementationB2N support to project’s implementation
B2N Project Handbook Context and rationale for B2N
Management structure
Partner’s description
Guidance on technical aspects
Reporting and deadlines
Names and details of contact persons
B2N Monitoring and Evaluation Plan Internal system for monitoring and evaluation of project’s outputs
Provision of documents/models
Changes in project’s implementation
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INTERNAL REPORTING (1/2)INTERNAL REPORTING (1/2)
Regional Progress Reports of activities and expenditure incurred
Preparation and submission of partner’s progress reports by PPs to LP every 2 months
First internal Regional Progress Report corresponding to January-February period
Date for submission to LP: 15 March 2010
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INTERNAL REPORTING (2/2)INTERNAL REPORTING (2/2)
Content of the Regional Progress Report:
Contact information
Separate activity report sheets for each project component
Expenditure and breakdown of eligible expenditure per project component and budget line
Timesheets
List of standard indicators
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5) 5) INTERREG IVC Information and publicity INTERREG IVC Information and publicity guidelinesguidelines
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Information & Publicity guidelines (1)Information & Publicity guidelines (1)
REQUIREMENTS1. EU flag emblem including text ’European Union European Regional Development Fund’2. INTERREG IVC logo with slogan3. Information on the ERDF contribution, «co-financed by the European Regional Development Fund and made possible by the INTERREG IVC programme4. Electronic information: hiperlink to INTERREG IVC and DG REGIO websites5. EU flag displayed in meeting rooms, at conferences etc
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Please send to the LP before printing the final version of each
document to be published! – to make sure that it complies with all
publicity requiremets. If not, you are risking that the related costs
will not considered as eligible
Send to LP 3 copies of each project publication (brochures, press
releases, advertisement) – to be sent to the JTS later on
Document all your activities in pictures – but not just meetings –
even if these are activities not planned in the AF
Scanned version of all articles on B2N project in the press in
your country, any media apparitions
Information & Publicity guidelines (2)Information & Publicity guidelines (2)
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6) 6) B2N Decision-makingB2N Decision-making
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Decision making – Steering Committee GroupDecision making – Steering Committee Group
13 members:
1 Project Manager (acting as chairperson of the SC meetings)
11 Partner Coordinators
1 Financial Manager
7 SC meetings during project’s implementation
Each B2N partner will have one vote (11 votes in total)
Decision-making will be based on consensus. Each B2N partner will have one vote (11 votes in total). In case an agreement cannot be reached, decisions will be made by a majority of votes in the SC (more of 50% of the SC partners present).
In case of an equal number of votes in favour and against there will be a decisive vote of the chairperson.
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7) 7) B2N Partnership AgreementB2N Partnership Agreement
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Partnership AgreementPartnership Agreement
• Between the Lead Partner (LP) and the Project Partners
• Determines the rights and responsibilities of the Lead Partner and the Project Partners
• Required by Council Regulation (EC) No 1080/2006, Article 20 (1)
• Has to be adjusted to the individual needs, the legal and administrative framework
• Draft provided for download on the INTERREG IVC Webpage
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Thank you!