TEMPUS Environmental Governance for Environmental Curricula EC Tempus Joint Project...

TEMPUSEnvironmental Governance for Environmental Curricula EC Tempus Joint Project 511390-TEMPUS-1-2010-1-SK-TEMPUS-JPCR

The project is funded by the Education, Audiovisual and Culture Executive Agency (EACEA)

Comenius University in Bratislava

Faculty of Natural Sciences, Department of Landscape Ecology

Administrative and financial aspect of the project

Presentation prepared by: Anna MIKLOŠOVIČOVÁ Presentation presented by: Katarína PAVLIČKOVÁ

EnGo Consortium Meeting, February 20 – February 23, 2013

Warsaw (Poland)

TEMPUS 511390 – Environmental Governance for Environmental Curricula

Staff costs Keep the percentage proportion between staff costs and actually spend direct costs

(staff + travel + equipment + printing + other): it means, if you have for example 25% for staff costs, do not exceed 25%.

Missing staff conventions and payslips, bank statements, employment contract etc.

Travel costs and costs of stay: Wrong classification of expenses between travel costs and costs of stay. Missing travel tickets, visa payments, boarding passes, etc. Student mobilities shorter than 2 weeks. Exceeded limits for costs of stay in the case of student mobilities (special limits).

Equipment Here are problems only with Belarus partners (because of

bad exchange rate) which have exceeded limits for their equipment budgets.

Please, buy equipment according the list of equipment from the original project proposal or according the changed list approved by EACEA agency in Brussels.

The most often occurred mistakes in The most often occurred mistakes in administrative and financial statementsadministrative and financial statements


Printing and publishing You can not print materials for Scientific conference, Papers from conference,

Monographs, etc. that are not relevant for the aims of our project (so please, use different description of the expenses or write there that it will be used for students as a study document for new study programmes).

Other costs Post and express post charges are not other costs (they are indirect costs) Refreshment is not other costs (we should not have them at all, but in the indirect costs

we do not need any supporting documents, so you can use money from this budget for it).

Indirect costs Keep the percentage proportion between indirect costs (maximum 7%)

and actually spend direct costs (staff + travel + equipment + printing + other): you can not exceed 7% from already spent direct costs.

The most often occurred mistakes in The most often occurred mistakes in administrative and financial statementsadministrative and financial statements


Each partner institution will submit to all the expenses these accounting entries (if available):

Accounting journals

General ledger (it has to contain these data: identification number of journal voucher, the date of payment/accounting, the date of payment/accounting, paid amount in original currency and accounted amount in national currency , financial entry (item acc. economic classsification), account of general ledger, description of expenses)

Cash Book (statements from cash book)

Inventory register (see: Equipment) – it should contain these data: identification number of the inventory (= equipment) registered at institution, the date of equipment registration, the name and brand of equipment, amount paid for the equipment and the national currency in which was this amount paid

DOCUMENTATION REQUESTED BY EACEA DOCUMENTATION REQUESTED BY EACEA AGENCY: ACCOUTING ENTRIESAGENCY: ACCOUTING ENTRIES

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Details of the legal status of the organisation

Details of the organisational structure of your organisation (i.e. organigram) plus brief descriptions of the work carried out by all persons working on the project.

A list of signatories to the bank account(s) used for the project.

Clarification of the VAT status of the organisation and whether VAT is being claimed on the project expenses.

Audit trail – clear link between the (sum of) amounts claimed per item in Financial Reports claimed from the Agency, the bookkeeping and the supporting documents. It is not the duty of auditors to reconcile an audit trail that does not tally with the Financial report sent to the Agency.

General ledger for the duration of the project and name of accounting software.

DOCUMENTATION REQUESTED BY EACEA DOCUMENTATION REQUESTED BY EACEA AGENCYAGENCY

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An explanation of procedures in place for making project expenditure (i.e. initiation of purchase, receipt of invoice, authorisation of payment, recording of amount in accounting ledgers) – please provide printouts of any costs centres used for the project.

!!! Bank statements !!! (to prove the payments were made) used for the payment of project expenses and receipt of EU funding received from the Coordinator.

Details of bank interest earned on the funds paid by the Agency.

List of EU funded projects for the last five years.

Details of any known problems in the project relevant for the financial audit.

National policy and Internal rules (if any) on travel and subsistence.

DOCUMENTATION REQUESTED BY EACEA DOCUMENTATION REQUESTED BY EACEA AGENCYAGENCY

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I. Staff costsI. Staff costsDocumentation supporting the costs Documentation supporting the costs incurredincurred


STAFF CONVENTIONS!!! Authorised timesheets for each staff member/expert for their work on the project Calculation of the hourly/daily or monthly rates for employees

claimed in the Financial Report Access to payroll records in order to compare the budgeted unit

costs claimed to actual salaries using documents such as payslips and employment contracts, bank statement from project account

Description of the work performed by each person. Fiscal declaration of annual salary when applicable. Personnel register. Proof of usual remuneration policy.

Academic Administrative

If the beneficiary is unable to provide timesheets or equivalent justification of time worked on the project, the entire amount claimed for the employee may be declared ineligible!!!

I. Staff costsI. Staff costsTEMPUS TimesheetTEMPUS Timesheet



I. Staff costs – Sub-contractingI. Staff costs – Sub-contractingDocumentation supporting the costs Documentation supporting the costs incurredincurred

Original invoices supporting the fees claimed. Description of the work performed by third party staff. Contracts with subcontractors. Documentation relating to tenders. Original invoices supporting legal and professional fees

claimed.

Description of the work performed by each person. Fiscal declaration of annual salary when applicable. Personnel register. Proof of usual remuneration policy.

II. Travel costs and costs of stayII. Travel costs and costs of staySupporting documentsSupporting documents

To be kept by KUB with project accounts (upon request of EACEA, the beneficiary should be able to send the supporting docs. immediately)

Individual mobility reports and all copies of travel tickets, boarding passes, invoices, receipts.

travel tickets boarding passes

invoices

receipts

Must be retained by KUB!!!

copy of national directive and internal regulations on the reimbursement rate per km


IIII. Travel costs and . Travel costs and costs of staycosts of stay

Be careful on daily allowances not only for staff, but mainly for students, who have special limits!!!

Daily allowance = costs for subsistence, accommodation, local and public transport such as bus and taxi, personal or optional health insurance

Budapest – 3 days

Accommodation62 € / night

Local and public transport8 €

Subsistence39 € / day

Together311 €

Allowance = 434 €


EXAMPLE

IIII. Travel costs and costs of stay. Travel costs and costs of stay

Original airline tickets or travel agents invoices and boarding passes. Bus/train tickets and taxi receipts. Proof of usual remuneration policy.

Travel

Subsistence Details of per diems claimed (including dates and

purposes of visits made) Proof of usual remuneration policy.


If the beneficiary is unable to provide original airline tickets or travel agents invoices and boarding passes + bus/train tickets and taxi receipts or any other supporting documents about travel expenses they will be declared ineligible!!! Exchange losses are ineligible – must be covered by own resources.

IIII. Travel costs and costs of stay . Travel costs and costs of stay

It has to be submitted Individual mobility report together with all the supporting documents:

Application form about mobility accounting (in the application form should be inducted all the expenses: per diem allowances, accommodation, travel costs, other costs associated with mobility (e.g. buying of visas, etc. – all the expenses have to be documented by invoices, bills, etc.). Accommodation – invoice or receipt, travel costs – travel tickets and for air travel costs flight tickets and boarding passes may represent suitable documentation where both the cost of the trip and passengers’ names / dates / place of departure and destination are evident, supporting document about the payment for travel ticket, flight ticket – bank statement, invoice or receipt, in the case of payment via internet: statement from internet banking about the payment.

For the costs is necessary to submit all available bank statements from the project account that prove payment for expenses.

Hereby it is necessary to submit national and internal directives and statutory requirements on which basis were calculated per diem allowances, eventually internal directives adapting rules for travel costs.


III. EquipmentIII. Equipment Original invoices supporting the costs claimed Details of the physical location of the equipment

items (Fixed asset Register)

Additional docs

Invoice, delivery order + documents on which basis was chosen supplier (e.g. general contract, purchase contract, internal directive adapting rules about purchasing of equipment in institution, etc.), bank statement.

Inventory card or statement from inventory register, which confirms equipment incorporation to the inventory of institution.


NO VAT, DUTIES and CHARGES !!!

IV. Printing and publishingIV. Printing and publishing

invoices, delivery orders, bank statements or other documents proving eligibility of expenses

Documents

P01 UKB retains 15 000 EUR for 4 common textbooks.It means, responsible partner for each textbook will receive from P01 UKB 3 750 EUR.2 possibilities for reimbursement:1)Responsible partner will ask for 2 invoices: the first one will be counted on 3 750 EUR and this one will be send to Comenius university for reimbursement. Rest of the money paid for the textbook printing will be on the separate invoice, which will be retained by partner.2)Responsible partner will have only one invoice for printing the textbooks and this one will be sent as the invoice from their institution with amount 3 750 EUR for partial reimbursement.

All invoices (originals or certified copies) must be retained by KUB!!!


4 common textbooks financed 4 common textbooks financed with with

the support of P01 UKB the support of P01 UKB

V. Other costsV. Other costs

invoices, delivery orders, bank statements or other documents proving eligibility of expenses.

Purpose


Administrative overheadsAdministrative overheads


•Invoices and agreements supporting insurance costs claimed.

!!! IMPORTANT !!!!!! IMPORTANT !!!

All the submitted documents will be photocopies under seal and signed by the legal representative of the institution with the formulation:

“The photocopy is consistent with original”


If there will be missing any supporting document (e.g. bank statement, payslip, invoice, boarding pass, etc.) these expenses will be considered as:

“ineligible”!!!

Exchange looses and gains Exchange looses and gains


According the Guidelines for the use of the Grant (point 10.2) exchange losses are considered as ineligible costs. We would like to know, if the exchange gains should be reimbursed to the EACEA agency or used in other project headings (because we did not find that in this Guidelines). This question is very important especially for Belarus partners, because as we have informed agency many times, in this country are huge exchange losses (about 300%).

Exchange losses and gains: You can keep the exchange gains and use them for the benefit of the project. Unfortunately the rules of exchanges losses are strict and should be applied.

All the partners, who have exchange profits, please send Anna as soon as possible the amount of profits from the first period of the project and write official request how would you like to spend the money (because it is mainly for Belarus partners, we suggest to use them for purchasing the rest of equipment according the original proposal).

VAT – declaration about eligibilityVAT – declaration about eligibility


According the Guidelines for the use of the Grant (point 10.2) also VAT is considered as ineligible costs, unless the beneficiary can show that he is unable to recover it according to the applicable national legislation.

The VAT is in general ineligible. Only if you can prove that they have not been able to have exemption or reimbursement of VAT by getting a certificate from the official financial authority for the invoices that have been issued in your country the VAT can be considered as eligible.

We need this kind of document from each country – also from EU countries, because VAT is everywhere: invoices from travel costs and costs of stay, printing and publishing, other costs, etc.).

From Slovakia we have this kind of document from tax bureau – it means, that VAT is considered as eligible costs for all the invoices that have been issued in Slovakia.

Co-financingCo-financing

Please, inform P01 UKB about the changes in co-financing, because we have to inform EACEA agency in Brussels!!!


Item (acc. original proposal)

Budget Current status

P01 Staff costs 16 600,00 EUR

16 206,72 EUR

P02 Travel costs and costs of stay

12 500,00 EUR

8 832,13 EUR


1 246,00 EUR


2 584,00 EUR

P06 Printing and publishing 11 200,00 EUR

0,00 EUR


75,00(SC)+900,57(TC)+785,46(PP)=1761,03 EUR


1329,00 (SC)+ 409,24 (PP) = 1738,24 EUR

P09 Printing and publishing + Other

4 000,00 EUR

166,96 (TC) = 166,96 EUR

P10 Printing and publishing 17 000,00EUR

143,82 (TC) = 143,82 EUR

P11 Printing and publishing 11 000 EUR 940,25 (TC) + 607,77 (PP) = 1548,02 EUR

P12 Printing and publishing 9 000 EUR 1 632,76 EUR

P13 Printing and publishing 2 900 EUR 62,00 (TC) + 1 061,21 (PP) = 1123,21 EUR

P14 Printing and publishing 17 000 EUR 14 923,62 EUR

P15 Printing and publishing 1 400 EUR 0,00 EUR

P16 Printing and publishing 11 000 EUR 0,00 EUR

All transactions ≠ EUR must be converted and reported in EUR in the Financial Statement of the Final Report:

Which exchange rate?

From the date that the second pre-financing is received until the end of the eligibility period: the rate of the month in which co-ordinator of the project P01 UKB received the second pre-financing should be applied.

The second pre-financing was received in January 2013

Exchange ratesExchange rates


Num. country

codeCountry

Alpha country

codeCurrencies ISO code Rate

Currencies quoted daily by the European Central Bank

064 Hungary HU forint HUF 290,790000

060 Poland PL zloty PLN 4,080900

073 Belarus BYBelarussian rouble

BYR 11320,000000

075 Russia RU new rouble RUB 40,230000

072 Ukraine UA hryvnia UAH 10,5372

Thank you very much for Thank you very much for your attention!your attention!


TEMPUS Environmental Governance for Environmental Curricula EC Tempus Joint Project...

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