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www.interreg-npa.nu
Financial reporting
Linda Wormö, MAPer Dahlström, MA1st October,2015Kuopio, Finland
The Lead Partner• A link between project partners
and the Programme• Distributing NPA grant• Have enough administrative and
financial capacity • Only MS partners, Iceland and
Norway• Co-Lead Partner• LP can delegate a part of their
responsibility
Overall project management
Being contact person for the Joint
Secretariat in Copenhagen
Delivery of project reports and
documentation;
Required Producing the documents for
controls and payments
Delivery of project outputs
Informing the Managing Authority
of the choice of project controllers;
Concluding a partnership agreement for its relations with the other project partners
Ensuring that the certified expenditures for all partners
are matching activities outlined in the approved application
and any other decisions
Ensuring that all expenditure has been certified by
National Controllers
Please note, All partners should keep all supporting documents available for a period of seven years following the end of the calendar year when the project was formally closed, or longer if it is stipulated in national rules applicable to the beneficiary.
Partnership agreement• A written agreement between the LP and the project partners
• Guarantees each partners Match funding contribution
• Outlines each partners responsibilities
• Partnership consensus regarding the project´s targets and goals
• Must be signed before the Grant offer is issued
Grant Offer Letter• The Official decision, issued by
the Managing Authority• Contains the rights and
responsibilities of all parties
Main decision •Official decision signed by the Managing Authority and the Monitoring Committee Chair, stipulating the eligible budget, start and end date and reporting deadlines.
Enclosure 1 •Includes a detailed project description including work packages and indicators, and the project budget
Enclosure 2 •Includes legal conditions that need to be met by the Lead Partner and other Lead Partner responsibilities.
Partner Progress Report ”List of expenditures”• Information on what expenditure that
has incurred during a specific period.• Obligatory fields are:• Budget line• Work Package• Total value of item in original currency• Declared amount in original currency
Please note, Tick the applicable tickboxes if ”In-kind” or ”Expenditure outside (the union part) of the Programme area has been used.
List of expenditures
Please note, All costs should be converted using the monthly accounting exchange rate of the European Commission. In the month during which expenditure was submitted for verification to the National controller.
http://ec.europa.eu/budget/contracts_grants/info_contracts/inforeuro/inforeuro_en.cfm
List of expenditures• Ledger for the current reporting period should be uploaded (every
partner should keep separate project accounts) • Time sheets (for part time project employees)• Employment contracts (for full time project employees, one time only)• Model to show the office costs distributed proportionally including
relevant supporting evidence• Partner Activity Report • Copies of all invoices and receipts• Latest approved application and any further decisions• Transaction List• Other relevant documentation
Please note, that this is a general list that are likely to be required by FLC. Each programme partner country establishes exactly what supporting documentation is required.
Attachments and Forecast
Please note, Before submitting a partner report, it needs to be checked. By clicking ”Check Saved Report”
• Estimate of their spending, in kind and Match funding
• Attach supporting documents
Partner Finance Report
Financial Reporting
Financial reporting
First Level Control (FLC)-What do they do?
Checki
ng
pr
oject ex
pe
ndit
ure a
nd
matc
h f
undi
ng i
n acc
or
da
nce
wit
h t
he
NP
A Eligi
bility r
ules/
Nati
onal r
ules.
Maxi
mum
2
mont
hs
On the Spot visits (according to decided methodology)
Reporting Irregularities
FLC
First level control• Evaluates Partner report• FLC checks that Project partner costs are
following the EU/ NPA eligibility rules and National rules
• If nessecery deduct reported amount • Evidence of public/private match funding
• Request additional documentation
Financial Reporting
Financial reporting
Project Progress Report
• Lead partner compile the FLC Certificate and checklist from all project partners in eMS
• If necessary, any other documents agreed in the partnership, Activity report ect.
Progress report, maximum 3 months (2 months FLC)
• LP select the “FLC certificate” that should be included in the claim.
• Tick the box “Project Finance Report”
• Under “Certificates” expenditures can be deducted by LP
• “Project Report Tables” is an overview of the Project Report Expenditure Summary
Project Progress Report
Project Progress Report
FLC Certificate FLC ChecklistActivity Report
&Workpackage
Project claim at the Managing Authority
• A deeper validation of the Project claim
Check Match funding
• If applicable, checking In Kind
Costs do not exceed the approved budget
• Use of correct funding source
Project claim at the Managing Authority
• Beneficiary match funding - Calculated and not a transfer of cash. - Only public partners
• Public Match funding- Cash payment by an Public organization
• Private match funding- Cash Payment by an Private organization
Project claim at the Managing Authority
• In Kind (Public or Private)- Contributed by a third party
outside the Project- No cash payment- In form of work, NPA eligibility
rules for Staff cost shall apply- Same pace as the project
implementation
Time worked for project/ staff cost• Goods
Services• Land and real estate
Demonstrating an in-kind contribution as a certified cost will not generate ERDF or ERDF equivalent funding unless actual costs have been spent by the project partner.
Payment ProcedureMA • Managing Authority will issue a Decision of Payment
• Made in accordance with the Grant Offer Letter
CF
• Certifying function validate the payment decision information, e.g bankinformation
• The NPA-Grant will be transferred to LP:s Bank account
• A payment notification will be sent to the LP
LP• Lead Partner receive NPA-Grant on the bank
account stated in the Project claim• LP distribute the received NPA-Grant to the
individual project partners.
PP • Project partner receive their share of the NPA-Grant
Thank you for listeningLinda Wormö, MAPer Dahlström, MA
Managing AuthorityTel: +46 10 225 45 03
+46 10 225 45 05E-mail: [email protected]@lansstyrelsen.se
www.interreg-npa.eu