CCMar Members Manual Financial Procedures · CCMAR MEMBERS MANUAL PAGE: 8 of 32 3. ADMINISTRATIVE DIGITAL PLATFORMS (ADPs) 3.1 What are they Administrative Digital Platforms (ADPs)

Version: EN_01

DD MÊS 2017

CCMar Members Manual

Financial Procedures

CENTRO DE CIÊNCIAS DO MAR DO ALGARVE RG.CCM.03

REV.: 15

CCMAR MEMBERS MANUAL PAGE: 1 of 32

HISTORY OF CHANGES

Version Publication Date Changes

01 22-05-2018 -


REV.: 15


TABLE OF CONTENTS

EXECUTIVE SUMMARY .......................................................................................................................... 4

1. GENERAL INSTITUCIONAL INFORMATION ................................................................................. 5

1.1 Establishment and Activity ........................................................................................................... 5

1.2 Permits and Special Regulations ................................................................................................. 6

2. FINANCIAL SERVICES ................................................................................................................... 7

3. ADMINISTRATIVE DIGITAL PLATFORMS (ADPs) ........................................................................ 8

3.1 What are they ............................................................................................................................... 8

3.2 How to access ADPs .................................................................................................................... 8

4. EXECUTION OF EXPENSES .......................................................................................................... 9

4.1 Public Procurement Code ............................................................................................................ 9

4.2 Modes of Payment........................................................................................................................ 9

4.3 Supporting Documents ............................................................................................................... 10

4.4 Specific Purchases ..................................................................................................................... 11

4.4.1 Acquisiton of Alcohol .............................................................................................................. 11

4.4.2 Consultants ............................................................................................................................. 12

4.4.3 Self-employed workers ................................................................................................................. 12

4.4.4 Liquid nitrogen ............................................................................................................................ 12

4.4.5 Acquisition of Equipment .............................................................................................................. 13

4.4.6 Commercial Agreements ............................................................................................................ 14

4.5 ADP for Purchase Orders ........................................................................................................... 17

4.5.1 General Scope ........................................................................................................................ 17

4.5.2 How to fill it in ......................................................................................................................... 17

4.6 Travel Procedures ...................................................................................................................... 20

4.6.1 What are they ......................................................................................................................... 20

4.6.2 Supporting documents ........................................................................................................... 20

4.6.3 Allowances ............................................................................................................................. 20

4.6.3.1 Legal Scope ............................................................................................................................ 20

4.6.3.2 Daily Allowance ...................................................................................................................... 21

4.6.4 Travel Expense Claim (TEC) .................................................................................................. 25

4.6.4.1 General Scope ........................................................................................................................ 25

5. ORGANISATION OF EVENTS ...................................................................................................... 28

6. VOLUNTEERING ........................................................................................................................... 28

7. INTERNAL OVERHEADS .............................................................................................................. 29

8. FINANCIAL MANAGEMENT OF PROJECTS ............................................................................... 30

9. INTRANET ...................................................................................................................................... 30

10. FINAL NOTES AND CONTACTS .............................................................................................. 31


REV.: 15


TABLES

Table 2- Permits and special regulations assigned to CCMar. ................................................................ 6

Table 3- Other identification data of CCMar. ............................................................................................ 6

Table 4- Resume of the necessary documents for each travel file. ....................................................... 20

Table 5- Internal Overheads rates according to the service classification. ............................................ 29

FIGURES

Figure 1- CCMar’s financial services governance.................................................................................... 7


REV.: 15


EXECUTIVE SUMMARY

CCMar is a research centre that develops its activity in the scope of marine and environment sciences,

financing itself essencially with public funds, national and foreign. Due to this financing structure, the

management performed by the Financial Services is characterized by a strict budget control, assuming

certain specific legal, taxes and accounts regulations.

The research made at CCMar is conducted by a scientific team over than 200 members, strategically

organized in several research groups. Although the support offered by the Financial Services, there are

some procedures that need researcher’s intervention.

Being that, the Financial Services, make available this document, which firstly aims to provide CCMar’s

researchers with the financial and administrative guidelines more commonly used by them, positioning

itself as an important consulting and support document.


REV.: 15


1. GENERAL INSTITUCIONAL INFORMATION

1.1 Establishment and Activity

Find below important general information on the establishment and activity of CCMar:

Social Designation: Centro de Ciências do Mar do Algarve

Head office/ Mail address: University of Algarve, Gambelas campus, Building 7, room 2.90, 8005-

139 Faro

Legal form: Non Profit Association

Economic activity codes: Primary: 72190- Other Research and Development of Physical and Natural

Sciences; Secondary: 85591 – Professional Training

Tax office’s code: 1058 – Faro

Number of signatures for legal obligations: 2

Date of establishment and start of activity: 19-12-2002

NISS: 20015345100

Tax Identification Number (TIN)/ Value Added Number (VAT): 506 197 760 (when intra-Community:

PT 506 197 760)

VAT framework: Actual Allocation

VAT taxation: Courses/ training – article 9.º paragraph 14 of VAT Code; Remaining services provided

– article 6.º of VAT Code.


REV.: 15


1.2 Permits and Special Regulations

Table 1- Permits and special regulations assigned to CCMar.

Public Interest Body Undetermined – awaiting decision

Court of Auditors Submission of the Annual Report on the Activities and Accounts

Public Procurement Code Subject based on the paragraph c) of No 2 of article 2nd

Scientific Patronage Certification under Decree nr. 8835/2013 (National Official Journal 2nd Series No 129 dated 08/07/2013)

Volunteering Certification under Decree nr. 14986/2008 (National Official Journal 2nd Series No 103 dated 29/05/2008)

Animal Experimentation Recognized entity with permit

Dive Activity License for recreational dive services: equipment rental, dive center, dive school and filling station/ supply of gas blending

Alcohol Exemption No 2013/0012351 /1A05. Undenatured alcohol, used for laboratorial tests and scientific research

Customs duties Beneficiary body for exemption from import duties on laboratory animals and biological or chemical substances for research and

listed in Implementing Regulation (EU) No 197/2013. Goods imported duty-free may also be exempted from VAT in accordance with Article 35 of Decree-Law No 31/89.

Beneficiary body for exemption from import duties according to articles number 43 and 44 of Regulation (EC) No 1186/2009 of the Council dated 16th November, regarding the duties of import

goods considered as educational, scientific or cultural, as mentioned in annex II of that Regulation, and also instruments

and devices used for scientific research purposes. The import of goods mentioned in annex II-A and the instruments and scientific

devices mentioned in article 44.º of Regulation (EC) No 1186/2009 is subject to VAT payment. Regarding the import of goods mentioned in annex II-B, an exemption of VAT can be

requested in case of compliance with paragraph r) of article 79.º of Decree-Law No 31/89 dated 25th January.

Table 2- Other identification data of CCMar.

PIC NUMBER NIFAP NACE

998611994 7409073 M.72.11 / M.72.19


REV.: 15


2. FINANCIAL SERVICES

The Financial Services administrators of CCMar are responsible for the financial management of

projects and other funding, public and private, for the accounts and tax management, which is developed

in collaboration with an external certified accountant, cash-flows and general administrative procedures.

These services are organised in five sections, operationally interrelated as follows:

Figure 1- CCMar’s Financial Services governance.

All contacts of the Financial Services staff can be found in the final notes of this document.

General Coordination and

Support

Expenses Submission and

Treasury

Accounts and Invoicing

Financial Report


REV.: 15


3. ADMINISTRATIVE DIGITAL PLATFORMS (ADPs)

3.1 What are they

Administrative Digital Platforms (ADPs) help increase the efficiency of financial services provision by

simplifying administrative procedures and thereby reducing the effort and resources required of CCMar’s

scientists.

CCMar provides to its members the following ADPs:

Financial balances (Saldos) - check budgets and financial balances and to list expenses and

revenues, by categories and subcategories, allocated to the cost centres.

Purchase orders (Encomendas) – detailing and submission of purchase orders to send to

suppliers.

Travel (Missões) - detailing and submission of travel itinerary forms for reimbursement

purposes.

3.2 How to access ADPs

Access to CCMar’s ADPs is configured on an individual basis, in which each user is identified through

their UALG e-mail account. Each senior researcher (typically grant holders) must send to financial

services information regarding access permissions, indicating specifically user’s names, e-mail accounts

and the ADPs to which they should be given access.

To access the ADPs it is necessary to use a computer within the UALG domain network (either directly

or by vpn), identification through UALG e-mail account credentials (username and password).

The links to access each ADP is: http://ccmar08/linksccmar.asp (versions Internet Explorer and

Multibrowser).

It is recommended that you write the login with the prefix "UALG\".

When using IE 10 is being used, the user should add "ccmarsrv08" in the compatibility view settings.

You must also disable pop-up blockers.

When accessing for the ADPs for the first time, it is necessary to install a “xml” configuration file on your

computer. The link to make the download is:

http://ccmar08/linksccmar.asp


REV.: 15


http://ccmarsrv08/software/msxml4_sp2.msi

ou http://ccmarsrv08.ualg.pt/software/msxml4_sp2.msi.

Then, it is necessary to close the browser and open it again.

If you experience any problems, please contact to the e-mail [email protected], and include a ´”print

screen” image and a detailed description of the error.

4. EXECUTION OF EXPENSES

4.1 Public Procurement Code

The acquisition of goods or services that exceeds the total amount of 5.000,00€ (amount without VAT),

is subject to a pre-contractual procedure according to the Public Procurement Code, approved by the

Decree-Law No 18/2008, 29th January, re-published by the Decree-Law No 111-B/2017, 31st August.

This limit is controlled by supplier and reports to the total cumulative amount contracted (without VAT)

from the last two economic years until the current year (until the analysis date), except the amounts

contracted under prior consultation procedure and open procedure.

Therefore, before initiating any formal procedure of purchase order to a supplier or service provider, the

principal investigator for the acquisition must fill in the form “Minuta para abertura de procedimento_Bens

e Serviços” and send it to CCMar’s legal officer (Teresa Pimenta, [email protected]) which will

appreciate the framework of the acquisition requested according to the legal framework in force.

4.2 Modalities of Payment

CCMar members can purchase goods and services using the following methods:

Reimbursement: the expense is paid by the researcher and reimbursed afterwards, through the

submission of the corresponding “supporting document” (see below) issued to CCMar, or

Payment made directly to the supplier by CCMar: the researcher fills in the purchase order

using CCMar’s ADPs for purchasing, with the payment being sent directly to the supplier by

CCMar.

http://ccmarsrv08/software/msxml4_sp2.msi

http://ccmarsrv08.ualg.pt/software/msxml4_sp2.msi

mailto:[email protected]



REV.: 15


4.3 Supporting Documents

A “supporting document” must be issued to CCMar according to tax regulations and in compliance with the

VAT Code. The types of valid expense support documents are:

Invoice (Fatura) or Simplified Invoice (Fatura Simplificada): represents a purchase with no

immediate payment,

Invoice-Receipt (Fatura-Recibo): represents a purchase with immediate payment.

In respect to No. 5 of article 36 of VAT Code1, expense documents payable through CCMar, made either

directly or by reimbursement, must meet the following requirements:

Date in which the goods/ services were made available;

Number determined by using a sequential method;

Social designation (company name of the supplier), the Tax Identification Number (TIN)2 of the

supplier and the address of the company headquarters and other supplier contacts;

Quantities and description of the goods transacted and/ or services provided;

Price, without tax, and other elements included in the amount of tax;

Applicable VAT rates and correspondent total amount due, in case of tax exemption it must be

duly justified;

CCMar’s name, address and TIN number (506197760, if intra-Community: PT506197760).

In some cases, it is necessary to attach a memorandum in order to justify and provide context of the

expense incurred.

Documents can be delivered by-hand to the secretariat of the Financial Services, or placed in the mail

box (internal and external) or sent by e-mail.

Documents submitted for reimbursement purposes must be delivered to the Financial Services within

10 working days counting of the date of the purchase. When travelling (Missões), this deadline starts

from the day of return to workplace.

Some types of expenses must be complemented with specific attachments, such as:

Equipment – fill in the form “Equipment Form”,

1 Value-Added Tax Code. 2 Same as the VAT code or number; in Portuguese: Número Fiscal de Contribuinte.


REV.: 15


Services provided in the modality of “green receipts” or “isolated act” – fill in the form “Purchase

of Services”,

Services provided by shipping companies, paid directly by CCMar: fill in the form “Previous

Request”,

Bibliography (books, magazines, CDs, DVDs and other similar) – fill in the form “Control of books

and magazines”.

Whenever the “supporting document” does not contain a sufficiently clear and detailed description of

goods and services provided, or in cases where it is necessary to justify the expense within the

framework of the project, a memorandum must be also delivered with information to clarify these

situations. The writing of the memorandum does not need to follow a specific template.

4.4 Specific Purchases

4.4.1 Acquisiton of Alcohol

CCMar has tax exemption for the purchase of undenatured alcohol for scientific purposes, obtained

through Exemption no. 2013/0012351 /1A05 and issued by the Tax and Customs Authority whose

control office is at the Faro Customs. The maximum quantities allowed under the exemption by

percentage purity, are the following:

96% (NC 2207100019/): 600 liters

99% and 100% (NC 2207100017/): 400 liters

The suppliers currently with authorisation are: VWR Internacional - Material de Laboratório, Lda. (TIN:

503842770), AGA International SA. (TIN: 980359546) e Labor Spirit, Lda (TIN: 507485149). To place a

purchase order with a different supplier, it must be provided a first contact to CCMar Financial Services,

in order to make arrangements with the competent authorities. It is advised a minimum of 10 working

days in advance.

In order to comply with the legal requirements, it is necessary to keep an accurate register of purchase

orders and internal consumption of alcohol, which must be made available to the control authority

whenever requested. Therefore it is mandatory that all purchase orders for alcohol are registered in the

purchasing ADP and that Financial Services are periodically informed of its consumption.


REV.: 15


4.4.2 Consultants

Eligible expenses

National and foreign consultants are eligible for payment expenses with regard to accommodation and

transportation. Daily allowances are typically ineligible and must be allocated to funds where such expenses

are allowed. CCMar can provide the arrangements directly with the suppliers with whom an agreement has

been signed. A price quotation and reservation must be requested to CCMar’s Financial Services

([email protected]). If a payment must be made for services to a foreign consultant (e.g. stipend for

teaching), a Portuguese TIN number must be obtained and income tax paid on the amount. A special form is

available on request from the Financial Services to facility the process.

For all consultant expenses it is mandatory to deliver a memorandum detailing the name of the consultant, the

reason of their visit, the period of stay and the expected and outcomes of the visit.

Expenses not accepted

National and foreign- daily allowances and car travel (Kms), are ineligible as expenses, because are typically

considered as dependent work income paid for by the consultant’s employers.

4.4.3 Self-employed workers

Self-employed workers must issue an Invoice using the Portuguese Tax Authority’s online Portal

(https://www.portaldasfinancas.gov.pt/pt/home.action), delivering it together with the bank account

details to the Financial Services.

Internally, the person in charge for that acquisition of service must fill in and deliver to the Financial

Services the form “Proposal for the Acquisition of Services”.

According to the provisions of Law no. 100/97, 13rd September and of Decree-Law no. 159/99, 11st May, the

independent workers are obliged to obtain a working accident insurance and to deliver a copy to the Financial

Services.

4.4.4 Liquid nitrogen

The supply of liquid nitrogen is performed under a contract with the supplier Lojadez - Electromecânica e

Hidropneumática (TIN: 501 745 521). This contract was entered into force from 15th September 2016, having

a duration of 1 year, renewable for a maximum of 3 years.

https://www.portaldasfinancas.gov.pt/pt/home.action


REV.: 15


For the filling of dewars flasks with liquid nitrogen that are invoiced in the name of CCMar, the procedure to be

followed is as described next:

Purchase orders should be completed by including only the cost of the liquid nitrogen. Financial

Services will subsequently allocate a proportion of the transportation cost according to the invoice

issued by the supply company.

Purchase orders must be sent directly to the supplier, using the contacts available from the ADP.

Purchase orders should be submitted on Mondays, before 05:30pm. It is advisable to submit one

purchase order per group/ laboratory, indicating to which project the cost should be allocate the

location of the dewar flasks for purposes of collection and delivery and the contract number

(CCP0040).

Collection of dewar flasks will occur on the Tuesday the day after the submission of the purchase

order, during regular working hours (9:00am-12:30pm and 02:00pm-05:30pm).

Delivery will occur on the Thursday, two days following the day of collection, during regular working

(9:00am-12:30pm and 02:00pm-05:30pm).

The unit price without VAT per liter is 3,40€ plus a transportation cost of 35€ (without VAT). This cost will be

split in 50/50 with UAlg in case of joint collections and deliveries. For a joint purchase with UAlg, the purchase

order must be submitted in collaboration with UAlg and complying with the deadlines outlined above.

4.4.5 Acquisition of Equipment

The Board of Directors must be consulted before the acquisition of any new equipment to ensure that

similar equipment does not already exist within the infrastructure.

A price quotation for the cost of a new equipment must include not only the necessary requirements for

the equipment pre-installation but also for its maintenance and consumable costs, a specialized training

program for the use of the equipment and the delivery of equipment manuals written in Portuguese and

English. The existence of handbooks written in Portuguese and English is a legal obligation. The latter

is a legal obligation. Maintenance and repair costs should cover a minimum period equal to the

equipment’s life expectancy period.

Before the acquisition of new equipment or the relocation of existing equipment, pre-installation and

installation requirements should be determined for its place of operation, and the person in charge of

security for the location should be informed. It is essential to assess the requirements of installation with


REV.: 15


regard to 1) adaptation of buildings and facilities, 2) changes to the organizational management of the

rooms and surroundings, 3) legal issues related to the safety of the equipment, people and environment.

Any necessary changes to the physical infrastructure must be approved by the Board of Directors and

the UAlg’s Technical Services prior to the alterations taking place. The costs of such alterations are

usually the responsability of the purchaser.

The removal and discarding of a fixed asset or its relocation requires prior authorization from the

Financial Services and the Board of Directors.

All equipment is subject to inventory and must be identified with a specific label produced and made

available by the Financial Services.

The documentation associated with each piece of equipment must contain all the necessary information

for its good management and usage, such as: technical handbooks, access and usage rules and records

of usage, training, maintenance and repair.

The persons in charge of the equipment are responsible for keeping these records updated. The

maintenance records must include the cleaning and decontamination actions periodically performed by

an internal or external technician, identification of repairs performed by specialized companies, etc.

The training records of authorized users must be updated whenever necessary. During training, all users

must be informed of the safety, usage and access rules of the equipment, that are required for its proper

functioning.

4.4.6 Commercial Agreements

All acquisitions to be paid directly by CCMar to a supplier, using a business account, can only be accepted if

the corresponding purchase order is duly submitted. Researchers, through an internal system of permissions,

have the possibility to submit their purchase orders. When a supplier has its own ordering system, the purchase

order must be registered using both the supplier ordering system and CCMar’s purchasing ADP.

Suppliers of laboratory goods and services typically accept payment within 30/60 days of the issuing of an

invoice. Many companies also apply discounts. New supplier accounts can only be added to the purchasing

ADP by Financial Services.


REV.: 15


The acquisition of some specific goods and services, may require immediate payment, for example for the

reservations of accommodation and transport (hotels, airplane tickets, car rental). Such payments can be

made by Financial Services ([email protected]). Each researcher must follow the following

procedure:

1) Contact directly the three travel agencies with which CCMar has a signed agreement (named below),

to request a price quotation for the desired itinerary/ accommodation/ car rental. All three agencies

must be contacted for each price quotation:

2) After receiving all three price quotations, the researcher must send to Financial Services the three

price quotations and indicate the selected one.

3) All the related communications must be exchanged by using the e-mail [email protected].

4) The acquisition is formalized when the Financial Services confirm the eligibility of the expense and

sends the purchase order to the travel agency.

The travel agencies with which CCMar has a signed agreement are:

TUI GROUP TUI Viagens

Address: Av. Conselheiro Fernando de Sousa, 25A, 1070-072 Lisboa

Telephone: +351 213 920 385

Cell Phone:+351 917 843 920

Contact: Liliane Brandão ([email protected])

Travel Agent - Grupo EMVIAGEM

Address: Largo do Dique, Nº 16 - Loja 1, 8500-531 Portimão

Telephone: +351 282 459 547

Cell Phone : +351 969 118 182

Contact: Paulo Dias ([email protected])

Viagens El Corte Inglês - Faro

Address: Rua Mouzinho de Albuquerque, N.º 10A, 8000-397 Faro

Telephone: +351 289 894 060

Fax: +351 289 820 514

Contact: Diana Melenti ([email protected])

Club-Tour, Viagens & Turismo, S.A.

Address: R. Braamcamp 9, 1250-048 Lisboa

Telephone: +351 213 180 480






REV.: 15


Cell Phone: +351 961 466 745

Contact: Lilianne Brandão ([email protected])

In case the researcher choses to make the payment directly to the supplier, still needs to provide three price

requests and submit it with the reimbursement request.

Other examples of companies with which CCMar has a commercial agreements:

Supplier Goods/ Services Procedures for Price

Quotation

Procedure for

Purchase

STAPLES- Office

Center Portugal

Computer equipment

and consumables;

office materials.

Directly in store or

website.

Purchase order, filled in

by the researcher, to be

submitted to the

supplier by CCMar’s

secretariat.

Algardata - Sistemas

Informáticos, S.A

Computer equipment

and consumables.

By e-mail:

[email protected].


and submitted by the

researcher.

GMS (store at Fórum

Algarve)

Computer equipment. Directly in store or

website.


by the researcher, to be

submitted to the

supplier by CCMar’s

financial services.

Martinel, Material de

Papelaria e Livraria,

Lda

Computer equipment

and office materials.

Directly in store. Purchase order, filled in

and submitted by the

researcher.

DHL EXPRESS

PORTUGAL, Lda

Express shipment of

documents and

packages

Price table. Purchase order, filled in

by the researcher, and

to be submitted by

CCMar’s secretariat.




REV.: 15


4.5 ADP for Purchase Orders

4.5.1 General Scope

The ADP for purchase orders provides a tool to create new and manage existing purchase orders

regarding the expenses that need to be paid directly to suppliers including those for travel and

accommodation reservations, car rental, insurances, service providers, and other goods/ services.

4.5.2 How to fill it in

The ADP for purchase orders offers the following options:

Place a New Purchase Order3

Search saved Purchase Orders

To place a new order (one must click on the button New Order, and follow the following steps:

Step 1: Validation

One should enter the name of the supplier4, the total amount of the purchase without VAT and the CPV5

code. The CPV code is chosen by first selecting the “+” button after the CPV entry field, typing a keyword

(for example “glass”) in the search field of the pop-up dialogue and then pressing the “Tab” button on

the keyboard. Select the desired option by clicking on the line that defines the item to purchase. Because

not all the goods and services have a direct designation, one should choose the most appropriate

designation. In doubt contact the Financial Services.

By following this same procedure, it is possible to choose more than one CPV in the same purchase.

After the above information is duly entered, click on Save. To continue with the order, click on

Validate. Otherwise, click on Close.

By clicking on Validate, the purchase order is centrally authorized, meaning that the public procurement

assumptions are verified and the purchase order form is registered. For purchases more than 5.000€ by

item (CPV), it is necessary to contact the Financial Services who will provide the necessary bureaucratic

paperwork according to the law of public procurement.

3 New orders in the total amount higher than 5.000,00€ require a specific “CCP Code” provided by Financial Services. 4 It is advisable to enter only a part of the name and click on “Tab”. If the supplier is not yet included in the database, please click twice on the empty supplier field and fill in the name, tax number, address and contacts of the new supplier. When introducing a new entity, please make a previous search by TIN in the white tab. In case of entities with a non portuguese TIN, please contact directly the Financial Services. 5 Official codes that designate the several services, materials and equipment.


REV.: 15


Step 2: Order Details

After validation, the “Order Details” panel is made available where the new fields are unlocked, namely

“Order status” “Research Group”, name of “Applicant” (person who places the order), “Details” (a list of

items to purchase), “Cost Center Allocation” and Notes. The last three fields are displayed in tabs which

are clicked-on to activate.

The “Details” Tab

To add new items, click the far-right “page symbol” in the column header.

Only the CPVs that were validated in the previous dialogue will now appear, as options in the CPV field

and they cannot be changed. In this step it is required that one should fill in the “Quantity”, the

“Description” of the good/ service, the suppliers “Reference” (in case it is known) and the “Unit Price

without VAT”.

CPV – the CPV code from the dropdown menu of item to be purchased;

Quantity – insert the total number of units of each item to be purchased;

Description – insert as complete as possible a description to enable easy identification and

characterization of the expenditure, for example:

Travel/ Accommodation: itinerary/ period of stay, start and end date, name of the holder person.

Place(s) and reason for the travel.

Registration to attend events: designation of the event, date, place and name of participant(s).

Equipment: designation of the equipment, model and serial number and further available

information;

Other type of goods: designation of the goods and it framework in the project;

Insurance: type of insurance, term, name of the person(s) insured, policy number;

Expedition and transport services: designation of the services and it framework in the project.

Reference – fill in the supplier reference number for the goods/ services when known.

Unit price without VAT – fill in the price without VAT for a single unit of the item to be purchased.


REV.: 15


Tab “Cost Centre Allocation”

After filling in all the details of the purchase, it is required to indicate the cost centre to which the expense

should be charged in the “Cost Centre Allocation” tab. This is a dynamic procedure, which allows, on

the one hand, a purchase order to be allocated to different accounting cost centres and, on the other

hand, a single item to be allocated to more than one accounting cost centre.

By clicking on the button [New Cost Center Allocation] it is possible to create an allocation of each item

of the purchase order to the accounting cost centers, by selecting the item(s) and its corresponding cost

centre and clicking-on [Add]. All items can be simultaneously selected by clicking in the box below.

Step 3: Print preview and dispatch

Before printing and sending the purchase order to the supplier, the applicant has the possibility of

reviewing the data, by clicking the button [Preview].

The final version of the purchase order will be immediately available, by choosing the option “Yes” that

follows the saving of the data by clicking on the button [Save].

Saved purchase orders are available in the user’s individual area of the ADP, allowing users to visualize

and print existing purchase orders. Each user has access only to the purchase orders created using

their own login credentials.

It is also possible to search purchase orders by using the different field filters, and then clicking on the

button [List Orders].

A User’s Guide is available from the ADP by clicking Help button on the starting page.

Each user must sign the purchase order and dispatch it directly to the supplier, after which they must

deliver the original copy to Financial Services.


REV.: 15


4.6 Travel Procedures

4.6.1 What are they

Each travel activity, also called a mission, has a corresponding specific administrative file, named travel

file and which includes all the supporting documents. These files are encoded with an administrative

code that follows a sequential and annual enumeration (MISS-xxx/yyyy). All the expenses related to the

mission will be identified by its administrative code.

4.6.2 Supporting documents

The set of documents that compose a travel file is dependant on type of mission, according to the

following table:

Table 3- Resume of the necessary documents for each travel file.

Document description National Travel Travel Abroad

Request to travel abroad Not applicable Submit at least15 days before

start of mission

Travel expense claim

Submit within 10 days after the mission in case of claiming

allowance for subsistence and/ or Kms, and/ or reimbursement

of tolls and other costs not supported by invoices or receipts

issued to CCMar.

Invoices

Submit within 10 days after the mission in case of direct

payment to supplier or reimbursement claim (registration in

events, accommodation, transport).

Travel report Submit within 10 days after the mission.

Certificate of attendance Submit in case of participation in events.

Minutes and attendance lists Submit in case of participation in meetings.

Boarding passes Submit in case of travelling by plane.

4.6.3 Allowances

4.6.3.1 Legal Scope

CCMar’s internal procedures comply with Public Administration rules. The payment of daily allowance

and expenses incurred traveling by car (in Kms) is decreed by the following legal regulations:

Decree-Law No. 519-M / 79, 28th December- establishes the legal regime of allowance for

subsistence in public service in the country.


REV.: 15


Decree-Law No. 192/95, 28th July- regulates the allocation of allowances for missions abroad.

Decree-Law No. 106/98, 24th April- updates the previous legislation to the new social and

economic reality.

Joint Circular-Letter No. 1/2003 from the General Directorate of Public Administration- regulates

the daily travel made abroad, in less than 24 hours, particularly in Spain.

Annual ordinances with the update of the travel allowances and meal subsidy.

4.6.3.2 Daily Allowance

By law, a daily allowance can only be claimed by the employees with a working contract. The grant

fellows, shall receive an equivalent subsidy to cover subsistence costs. It is required that the beneficiary

of the allowance is a member of CCMar and that they are included in the official scientific team of a

project (or other activity) for which CCMar is the host institute.

If the beneficiary receives a meal subsidy (4,77€/day), it will be deducted from the national daily

allowance.

When travelling abroad, a claim includes includes an invoice for accommodation, the daily allowance

will be paid at a rate of 70%.

When travelling in the national territory, if a claim includes an invoice for accommodation (maximum

3- star hotel), the daily allowance will be paid at a rate of 50% up to a maximum of 50€/ day,

Decreew-Law No. 106/98, 24th April (that regulates allowances for subsistence and Kms paid in behalf

pf public service purposes), by force of the established in article no. 172 in the Law for the National

Government Budget of 2015 (Law no. 82-B/2014, 31st December).

This regulation applies to the accommodation costs incurred in the national territory which are allocated

to funds from the National Government, and without regard to the employment relationship of the

beneficiary. However, if the accommodation costs are financed by own revenues, this rule does not

apply, in which case the beneficiary must obligatory inform Financial Services.

The payment of a daily allowance can be used to cover expenses incurred for meals (without the need

to submit invoices) if allowed by the rules of the financing funds.


REV.: 15


Travel in National Territory

For the missions in national territory, the daily allowances in force are:

Remuneration Index higher than level 186- 50,20€/day

Remuneration Index below level 18 and higher than level 9 - 43,39€/day

Remuneration Index below level 9- 39,83€/day

For a travel period of <24h and a distance traveled >20Km from the necessary domicile, and those

missions that extend beyond 24h but do not incur in further expenses,For a

From 13h to 14h- 25%

From 20h to 21h- 25%

Including accommodation- 50% (when the mission does not extend to the next day

and it is not possible to return to domicile before 22h).

For a travel period >24h and a distance traveled >50km from the necessary domicile and in which new

expenses are incurred each days, the percentages of the full daily allowance to be paid are as follows:

Departure day:

Before 13h 100%

Between 13h and 21h 75%

After 21h 50%

Arrival day:

Before 13h 0%

Between 13h and 20h 25%

After 20h 50%

Remaining days 100%

Travel Abroad

Regarding the missions abroad, the daily allowances in force are:


Remuneration Index below level 18 and higher than level 9 – 85,50€/day

6 The remuneration indexes regard to the “Unique Remuneration Table” applicable for public workers (level 18 = 1.355,96€; level 9=892,53€).


REV.: 15



Accommodation not included – applies the same percentages of travel in national territory by

successive days.

Accommodation included:

provided by a host institution - 50%

not provided by any other institution - 70%

Travel in Spain, < 24 hours:


Remuneration Index below level 18 and higher than level 9 – 85,50€/day


From 13h to 14h 30%

From 20h to 21h 30%

Another hour 20%

Including accommodation 100%

The use of Service Vehicles

According to the law in force, the service vehicle should be the first option. Currently the oficial vehicles

owned by CCMar are:

Volkswagen Caddy 9KVF (55-01-TO)

Renault Trafic FLFHA6 (62-DC-19)

IVECO 35C12TPL D F1A (18-28-VB)

Mercedes-Benz 110 CDI (09-02-SV)

These vehicles are allocated to CCMar projects and scientific activities. Its use and rules of procedure

are provided by proper internal regulation. The displacements performed for service purposes are

considered as missions and so if any costs are incurred, it is obligatory to deliver the mission report and

other supporting documents, if necessary and according the objectives of each mission. For the routine

displacements, should be submitted only one displacement itinerary form/ reimbursement request.


REV.: 15


Each vehicle has an obligatory form to register the information regarding the travel each use, such as:

date, departure and arrival time, destination location, number of traveled Kms, purpose, request number

(if applicable) and driver identification, tolls (place).

If no costs are incurred, no allowance can be claimed. In case costs are incurred, only can be claimed

the reimbursement of the correspondent Invoices. Exceptionally, if no Invoices are presented but there

is enough proof that the costs were actually incurred, the user can claim an allowance in the amount of

0,11€/km. If this allowance is paid, then the expenses regarding fuel will not be reimbursed.

The use of Privately Owned Vehicles

According to article no. 20 of DL 106/98, 24th April, the use of privately owned vehicles is only eligible if

the service vehicles are not available or in case of serious inconvenience for the purpose and objectives

of the travel.

This article also states that when using a privately-owned vehicle the beneficiary should take account of

the most cost-effective mode of transport to the destination. Thus, when travelling to locations served

by public transport, only the amount corresponding to the cost of public transportation may be claimed

as an expense.

For the travel claims in Kms using privately owned vehicle, it is required to add a justification in the travel

report.

The allowance for using a privately owned vehicle is 0,36€/Km.

Car Rental

Car rental should only be used when it is absolutely essential only after previous authorization of the

Board of Directors.

The allowances in force are the following:

1 employee 0,34€/km

2 employees together 0,14€/employee/km

3 or + employees together 0,11€/ employee/km


REV.: 15


The payment of a daily allowance can be used to replace fuel expenses when invoices are issued in

CCMar’s name and when the financing funds are eligible for such allowances.

When it is necessary to use a vehicle while travelling abroad, car rental is the only option as travel claims

for Kms are not permitted when using a privately-owned vehicle beyond national borders.

Other Transport

All supporting documents for transportation costs (airplane, train, bus, táxi, boat and other), must comply

with the regulations outlined in “Section 4. Execution of Expenses” of this handbook.

For the travel in national territory, travelling by airplane is only permitted if an economical advantage can

be demonstrated.

The transport classes are defined in article 25 of the Decree-Law no. 106/98, 24th April. For train

transportation it is accepted 1st class for personnel with remuneration index higher or equal to 18

(1.355,96€) and 2nd class for the remaining personnel. In case of the airplane transportation only the

tourist or economic class is permitted.

MotorwayTolls

Receipts for tolls costs are accepted for reimbursement if the dates coincide with the period of the travel

defined by the mission. Depending on the financial rules of the funds, Via Verde statements may also

be eligible as receipts for tolls.

4.6.4 Travel Expense Claim (TEC)

4.6.4.1 General Scope

If a researcher wishes to make a travel claim for a daily allowance or any other expense, they must

Travel Expense Claim (TEC) throught the Missions ADP after the period of travel. This procedure aims

to reduce paperwork and directly integrates with the financial management software of Financial

Services.

At the top of first page of the Missions ADP are four buttons: start a new TEC [New Travel], update data

[Read Travels], search tool [Queries] and [Help]. Below these commands are displayed a list of previous


REV.: 15


and current TEC’s and also a list of alerts that inform claimant about the pending issues regarding their

travel files.

4.6.4.2 How to fill in the TEC

By clicking on the button [New Travel], the user is presented with 2 panels:

Travel Details

Type of travel – it is given to choose 3 options, namely, Field work (for example:

sampling, visit to other laboratories); Attendance to events (participation in

congress, seminary, workshop and other similar events); and Attendance to

meeting (participating in project/ working groups meetings).

Place – name of the destination (for abroad travel also indicate the name of the

country, in the format Place (country)).

National/ Abroad – mark the corresponding option.

Notes – fill in with additional remarks considered to be relevant. This information

will not appear in the TEC.

2) Details of the Intervening Person

Name – fill in with the name of the claimant and their home address for which they

are registered for tax purposes (in actuality, if your name is already registered in

the database, enter your name and select your address when the field updates).

Start date – date yyyy-mm-dd when the travel was initiated.

End date – date yyyy-mm-dd when the travel was ended.

Type of itinerary form – the type of employment contract. Choose the most TEC

form. There are 3 options, namely, grant (the applicant has a grant contract with

CCMar or a third party duly identified); work contract - CCMar (the applicant is a

CCMar employee); and work contract – public sector (the applicant is a public

sector employee).

Daily allowance with/ without accommodation D.A. with/ or without accommodation

- choose the correct option in accordance to the submission or not of an

accommodation invoice.

3) Advance payment – mark if a payment to cover the travel costs was done before.

4) Transport – if the TEC includes reimbursement of travel costs such as own vehicle,

bus, taxi, train, etc.


REV.: 15


5) Number of persons in car – enter the total number of persons travelling in the same

car.

6) Salary – corresponds to the salary level of the applicant.

7) Observations: fill in with additional remarks considered to be relevant. This

information will appear in the TEC.

8) To finance from project – select the cost center(s) to which the costs should be

allocated as well as the corresponding percentages. This sum must be equal to

100%.

After entering the above information, the applicant is advised to review it and proceed with [Save Data].

Thereafter a new panel will appear, in which some fields are already filled in, such as, the number of

days, place and start/ end dates. For this 2nd step it is necessary to enter the time (hh:mm) of start and

end of travel period, as well as details of the purpose of the travel. The applicant should then proceed

with [Validate Travel Details], allowing the system to automatically calculate the total amount of the daily

allowance.

After validation, the number of Kms traveled by car and details of additional receipts should be entered,

if applicable. The dates hereby indicated must be included in the period between the start and end dates

declared in the 1st step of the form. Under “Paid by the employee, according to documents enclosed”,

one should fill in the total amount and tax rate [T:], remaining fields, named amount without VAT [S:] and

VAT [I:], will be automatically calculated.

Two additional pieces of information may be include if appropriate, namely:

The amount received as an advance payment.

If you do not wish to receive the total amount– indicate whenever the claimant does

not wish to receive of the total amount of daily allowance and/ or Kms that were

automatically calculated by the TEC form. In this case, the correct amounts must

be entered. This section, also display a box with the totals for Kms (quantity and

amount) and document reimbursement.

The TEC form also allows the claimant to upload of files, such as travel reports, request for travel abroad,

etc. These files will be related to the TEC and available to Financial Services.

Finally, the filling of the form ends by saving the data and its submission to Financial Services. The

option [Save Form], means that the TEC is saved and in pending status. Only after clicking on [Submit

Form], the TEC will be delivered to Financial Services.


REV.: 15


A User’s Guide is available at the ADP by clicking in the button Help.

5. ORGANISATION OF EVENTS

The procedures regarding the events (e.g. workshops, conferences) organised by CCMar are governed

by specific internal regulations.

Before acting to prepare an event, an Event Proposal must be submitted to the Board of Directors for

approval. The event cannot take place without this authorization. Two forms should be completed and

returned to Financial Services who will submit the information to the Board of Directors:

1. Event proposal form (EN)

2. Annex (Budget form) (EN)

Links to these forms can also be found on the CCMar Intranet page.

6. VOLUNTEERING

Law no. 71/98, 3rd November regulates the basis of the legal framework for volunteer activities

developed in Portugal. This legal rule defines as volunteering “the set of actions of social and community

interest carried out in a disinterested way by persons, in the context of projects, programs and other

forms of intervention at the service of individuals, families and community developed by public or private

non-profit organizations.”.

The reception of volunteers at CCMar needs to be formalized under the above law. For a volunteering

procedure, it is necessary to gather the following information:

Complete name of the volunteer

Complete tax address (and residence address, if different)

Tax and civil identification numbers

Activity plan signed the supervisor (duly identified)

Location where the volunteer will develop the activities

Term of execution of the activities planned

Declaration of the volunteer regarding the subscription for voluntary social insurance


REV.: 15


Voluntary contacts: e-mail and mobile phone

Cost center for the allocation of expenses related to the volunteer project.

The expenses related to the volunteer’s project are CCMar’s responsibility, including: personal accident

insurance, meals and transportation, with the condition that it is incurred from the exclusive execution of

the regular exercise of voluntary work and for the period of execution of the voluntary project. The

volunteer also as the legal option to subscribe for voluntary social insurance.

7. INTERNAL OVERHEADS

Overheads represent a flat-rate charged by CCMar to projects, events, provision of services and other

activities, for the purposed of paying the administrative costs incurred with the management of these

activities.

For the provision of some services, the cost to be applied is fixed by agreement of the Board of Directors

and count as revenues. The following rates were decided upon on14th July 2004:

Table 4- Internal Overheads rates according to the service classification.

Service Classification %

External consultancy 5%

Laboratorial analysis

Other similar services that imply the use of equipment

Events and courses

10%

Projects

Services of high magnitude

25%

The overhead cost of research projects are determined by the corresponding financial execution rules

of the funding entities.

The internal overheads are charged using internal transfers between the related cost centres.


REV.: 15


8. FINANCIAL MANAGEMENT OF PROJECTS

Financial Services centralize the financial management of projects at monitor the expenditures of the

researchers responsible for grants.

Any changes to the status of funds managed by CCMar must be reported to Financial Services with the

utmost urgency as soon as the researcher in charge of the grant is informed.

Through the Balances (Saldos) ADP, researchers can access the current balances of funds for which

they are responsible or have access to.

Whenever there is a change in the scientific team with access to funds of a project, the group leader

must report the change, by e-mail, to the Board of Directors and Financial Services, detailing the

complete name of the person, tasks in which he/she is involved, public key (if a FCT project), their CV

and justification for the change.

Budget changes must also be reported to Financial Services detailing the budget items, amounts and

justification.

Researchers must inform and consult with Financial Services when applying for funding so that a budget

analysis can be conducted. This action also allows Financial Services to take into consideration the

interrelationships between the specifications of the funding schemes and CCMar’s internal procedures

and policies.

9. INTRANET

CCMar’s intranet provides information regarding institutional data, procedures to access ADPs, useful

documents (such as reports and regulations) and the internal forms, mentioned in this handbook. This

information is structured as follows:

CCMar’s institutional data

Digital Administrative Platforms

Documents and Forms (Travel, Events, Purchases)

Scientific Patronage


REV.: 15


10. FINAL NOTES AND CONTACTS

This manual is provided by CCMar’s Financial Services and will be subject to revision whenever changes

occur in the legal framework or in internal administrative procedures.

Clarifications and suggestions about the content of this handbook, you should write to Cristina Inácio.

The contacts of CCMar’s Financial Services personnel are:

Division Person to contact E-mail

Coordination and Support Cristina Inácio [email protected]

Expenses Submission and

Treasury

Marcos Granja [email protected]

Expenses Submission (Travel) Sónia Fialho [email protected]

Financial Reporting Pedro Cláudio [email protected]

Accounts and Invoicing Claudia Monteiro [email protected]

Administrative Support Marta Zita [email protected]


