Tacis Contracting Procedure Documents to be submitted together with the application: Original Declaration by the Financial Lead Partner for Tacis Partnership

Tacis Contracting Procedure

Documents to be submitted together with the application:

Original Declaration by the Financial Lead Partner for Tacis

Partnership statements for all Tacis partners

Financial ID Form signed by the Financial Lead Partner and signed and stamped by his bank



Legal Entity Form for the Financial Lead Partner supported by the official registration document

For Russian legal entities registration document is the certificate issued by the Registration Chamber, not a certificate of incorporation into the Unified Register of Legal Entities (OGRN)



Copy of the Statutes or articles of association for the Financial Lead Partner

Audit report of the Financial Lead Partner organization, if the requested EC Tacis contribution is more than 300,000 EUR

Typical mistakes

Legal Entity Form is not supported by a registration or any official document confirming the establishment of the Financial Lead Partner

For Russian legal entities registration document is the certificate of incorporation into the Unified Register of Legal Entities (OGRN), not a certificate issued by the Registration Chamber.

Typical mistakes

Copy of the Statutes is missing

In-kind office costs are included in the budget

No project office is going to be rented, but office costs are charged as separate item under heading 4 of the budget

Administrative costs are more than 7% of the total eligible project costs

Typical mistakes

The requested EC contribution is not within the limits indicated in the Manual

The minimum co-financing rates are not respected

The Declaration by the lead Financial Partner is not submitted in original

Partnership statements are not submitted or signed

Audit costs, if necessary, are not provided for in the budget

General Conditions

Article 16 (1)

The Beneficiary must keep accurate and regular records and accounts of the implementation of the Operation using a dedicated book-keeping system as a part of or as an adjunct to the Beneficiary’s own accounts.

General Conditions

Article 1

The Beneficiary alone shall be accountable to the Commission for the

Implementation of the Operation.

The Beneficiary undertakes to ensure that the conditions imposed upon him under this

Contract also apply to all partners and subcontractors involved.

General ConditionsArticle 2 (1)

The Beneficiary must provide the Commission with full information on the

implementation of the Operation. To that end, the Beneficiary must draw up intermediate reports and final report.

These reports shall consist of a technical portion and a financial portion.

ADVANCE PAYMENT

Request for advance payment can be send to the EC Delegation to

Russia when the contact is signed by both parties.

Amount of the advance payment is indicated in Article 4.3 of the

Special Conditions

ADVANCE PAYMENT Request for Advance Payment should be prepared in

accordance with Annex V (template 1) of your Contract.

The following information is obligatory for the Request for Advance Payment:

• name and address of your Organisation; • contract number and project title; • type of payment;• requested amount, in accordance with article

4.3. of the Special Conditions; • bank account details, that must correspond

to the information of the Financial ID form that you sent to EC Delegation before contract signature.

ADVANCE PAYMENT

Request for Advance Payment should be dated; it must bear the stamp of your organisation and

be signed

by the Project Director.

It should be sent in original.

ADVANCE PAYMENT

In case the name of your organisation or its legal address

or the bank details change, please, contact your Project

Manager, submit a new Financial Identification Form and / or Legal

Entity File.

The corrections will take 2-4 weeks

ADVANCE PAYMENT

If a bank guarantee is required under Article 15.7 of the General Conditions it must be enclosed in

original with your request for Advance Payment. Please note

that the guarantee must follow the model guarantee text in Annex VII.

INTERIM PAYMENT

The interim payment(s) can be requested only if the part of the expenditure actually incurred which is financed by the Contracting Authority stands at 70% at least of the previous payment.

INTERIM PAYMENT

Request for Interim Payment should be prepared in accordance with Annex V of your Contract (template 1) and the requirements indicated above for the advance payment.

INTERIM PAYMENT

The request for interim payment must be supported by interim financial report, which should be prepared using enclosed templates, and consist of the following components:

INTERIM PAYMENT1. Summary table - INTERIM FINANCIAL REPORT -

template 2 2. AUDIT CERTIFICATE (if required under article 15.6. of

General Conditions) 3. Summary tables for Fees and Per Diems - templates 4

and 5 4. Summary tables for budget headings 2, 3, 4, 5 and 6 –

template 6 5. Copies of supporting documents for Budget line 3

(Equipment and Supplies) 6. Presence sheets for participants of seminars,

conferences, workshops etc – template 7 7. Copies of addenda and relevant correspondence

between your Organisation and the EC Delegation related to approval of financial issues

8. Second bound copy of the whole package of documents listed above

INTERIM PAYMENT

Summary table - INTERIM FINANCIAL REPORT

It must indicate real total expenditure incurred including EC and your

organisation’s (partner organisations) contribution and be as detailed as the

contract budget breakdown. It may include eligible costs invoiced to your organisation (partner organisations) only during project implementation period set by the Special

Conditions of your Contract.

INTERIM PAYMENT

All amounts should be claimed in Euro.

Any amount not originally invoiced in Euro by the supplier must be converted to Euro using the exchange rate for the month of the actual payment of each

supplier’s invoice.

INTERIM PAYMENT

The official EC exchange rates can be found on the Internet at http://europa.eu.int/comm/budget/inforeuro/files.htm

INTERIM PAYMENT

AUDIT CERTIFICATE

(Annex VI)

The purpose of the audit is to certify that the amount that you report is

correct.

INTERIM PAYMENT

Summary tables for Fees and Per Diems - templates 4 and 5

Each project staff member must regularly fill in timesheets (template 3)

A full-time working month consists of 22 working days

INTERIM PAYMENT

Per Diems are paid only to the project staff and experts of the project specified by article 1.

“Human Resources” for each night spent on mission and should

include accommodation (hotel) costs, meals, local transportation (car rent, taxi), bed sheets in the

train and sundry expenses.

INTERIM PAYMENT

The Per diems rate cannot exceed the official rate set for the date of the mission http://europa.eu.int/comm/europeaid/perdiem/index_en.htm

INTERIM PAYMENT

Summary tables for budget headings 2, 3, 4, 5 and 6

• You have to summarize all relevant invoices and receipts in tables

• You shall transfer only the total per sub-heading

• InforEuro exchange rate for the month of the actual payment of each supplier’s invoice

INTERIM PAYMENT

Copies of supporting documents for Budget line 3 (Equipment and

Supplies) • Copy of invoice• Copy of invoice-facture• Copy of delivery notice (товарно-

транспортная накладная) (if appropriate)

• Copy of the document confirming the payment for the equipment (copy of cash check, copy of payment order)

INTERIM PAYMENT

Presence sheets for participants of seminars, conferences, workshops etc – template 7

Copies of addenda and relevantcorrespondence between yourOrganisation and the EC Delegation related to approval of financial issues

Second bound copy of the whole package ofdocuments listed above

INTERIM PAYMENT1. Summary table - INTERIM FINANCIAL REPORT -

template 2 2. AUDIT CERTIFICATE (if required under article 15.6. of

General Conditions) 3. Summary tables for Fees and Per Diems - templates 4

and 5 4. Summary tables for budget headings 2, 3, 4, 5 and 6 –

template 6 5. Copies of supporting documents for Budget line 3

(Equipment and Supplies) 6. Presence sheets for participants of seminars,

conferences, workshops etc – template 7 7. Copies of addenda and relevant correspondence

between your Organisation and the EC Delegation related to approval of financial issues


Final Financial Report

Article 2 (4)

The Final report shall be forwarded within three months of the end of the Operation’s duration of execution as defined in Article 2 of the Special Conditions


Article 2 (3)

The final report must contain…a final statement of all the eligible costs of the Operation, plus a full summary of the Operation’s income and expenditure...


COMPONENTS

Final Financial Report1. Summary table – FINAL FINANCIAL REPORT 2. AUDIT CERTIFICATE 3. Copies of timesheets (template 3) of each Staff member/

Expert covering the whole project period.4. Summary tables for Fees and Per Diems - templates 4 and 5 5. Summary tables for budget headings 2, 3, 4, 5 and 6 – template

6 6. Copies of supporting documents for Budget line 3 (Equipment

and Supplies) 7. Presence sheets for participants of seminars, conferences,

workshops etc – template 7 8. Statement from your bank about interests accrued 9. Copies of addenda and relevant correspondence between your

Organisation and the EC Delegation related to approval of financial issues


Amount of the Final InstalmentIn the contract:

Total cost of the operation: 249,265.00 €

EC contribution (80%) of total cost: 199,412.00 €

Advance (80 % of the first 12months): 95,355.00 €

Interim Payment: 84,116.00 €

Forecast of Final payment: 19.941.00 €

Amount of the Final Instalment

Calculation of balance amount based on real accepted costs (final financial reports):

Total amount of actual costs supported by valid documentation: 229,000.00 €

EC contribution (80% of total accepted cost): 183.200,00 € Final payment: (183,200.00 € - 95,355.00 € - 84,116.00 € ) 3.729,00 €


Summary Table –


- Please do not delete, rename, add or replace the budget lines.

- There should be no rounding in the financial report: two figures after coma for all expenses, and four figures after coma for the InforEuro exchange rates.

- Costs incurred during the project implementation period

- EC + Beneficiary's + Partner(s)’ contribution


AUDIT CERTIFICATE

• Made in accordance with Annex IV of the Contract

• Confirms that the amounts claimed by the Beneficiary have actually and necessary been incurred and each invoiced item has a valid and original supporting document.


The auditor must confirm and attest the accuracy of your Final Financial Report by signing each page of the Financial Report Table and the Summary Tables


Heading I. Human ResourcesSalaries

1. Respect the rates and number of units for salaries and per diems

2. A full-time working month consists of 22 working days.

3. Originals of timesheets must be kept in your organisation for the Audit.

Final Financial ReportHeading I. Human Resources

Per-diems1. The Per Diem can be paid only to the staff member or

expert of the project2. Per Diems can be paid only for each night spent on

mission

3. EC maximum per diems rates for international missions http://www.europa.eu.int/comm/europeaid/perdiem/index_en.htm

4. Please always indicate in the summary table the name of person on mission, his/her post, destination and period on mission.


Heading II Travel

Please always indicate in the summary table the name of person on mission, his/her post, destination and period on mission.

Final Financial Report Summary tables for budget headings

2, 3, 4, 5 and 6

You have to summarize all relevant invoices and receipts in tables

You shall transfer only the total per sub-heading

InforEuro exchange rate for the month of

the actual payment of each supplier’s

invoice


Heading IIICopies of supporting documents for Budget line 3

(Equipment and Supplies)

1. Copy of invoice2. Copy of invoice-facture3. Copy of delivery notice (товарно-

транспортная накладная) (if appropriate)




4. Copy of agreement for equipment purchase (if appropriate)

5. Copy of the document confirming the payment for the equipment (copy of cash check, copy of payment order)

6. Certificate of origin for the equipment7. Tender documentation (if appropriate)




8. Transfer of ownership document (should be stamped and signed by both parties)

9. If the equipments remain with the beneficiary - organization, then the accounting documentation confirming that the equipment is on the organization’s balance should be provided.


ADMINISTRATIVE COSTS

This heading may include project costs that cannot be attributed to any other

budget headings. Please, note that the amount under this budget

heading cannot be greater than 7% of the real cost of your project.

Final Financial ReportPresence sheets for participants of seminars, conferences, workshops etc – template 7

Statement from your bank about interests accrued from pre-financing paid by the EC.

Copies of addenda and relevantcorrespondence between yourOrganisation and the EC Delegation related to approval of financial issues

Second bound copy of the whole package ofdocuments listed above

Final Financial Report1. Summary table – FINAL FINANCIAL REPORT 2. AUDIT CERTIFICATE 3. Copies of timesheets (template 3) of each Staff member/

Expert covering the whole project period.4. Summary tables for Fees and Per Diems - templates 4 and 5 5. Summary tables for budget headings 2, 3, 4, 5 and 6 – template

6 6. Copies of supporting documents for Budget line 3 (Equipment

and Supplies) 7. Presence sheets for participants of seminars, conferences,

workshops etc – template 7 8. Statement from your bank about interests accrued 9. Copies of addenda and relevant correspondence between your

Organisation and the EC Delegation related to approval of financial issues



Article 2 (1)

The Commission may request additional information at any time; that information must be supplied within 30 days of the request.

Amendments to the Budget1) By Notification:

• Transfer within budget heading

• Transfer between budget headings involving less than 15% variation in each heading

• No prior approval but ask EC advice!

• Note: Administrative expenses cannot be increased unless addendum

2) By Addendum:

• Major changes e.g. budget change > 15%

• Prior approval – NOT retroactive