Reporting and Monitoring Procedures

1

• Reporting and Monitoring Procedures
• LNet
• Initiation Seminar
• Brussels, 7-8 Oct. 2004
• Delphine Michel, GLE

2
Reporting

• Reports applicable to LNet project
• Start-up report (applicable to the Lead Partner
  but Partnership agreements have to be annexed)
• Activity and Financial report every six months (6
  or 7 TBC by JTS)
• Exceptionally in 2004
• Intermediate Financial Report

3
Reporting

• JTS (Joint Technical Secretariat) will send
  pre-filled EXCEL-files by e-mail to Lead partner.
• Lead partner will return the filled-in forms at
  given deadline by e-mail and by post.
• Activity and Financial Reports require a
  confirmation from an independent auditor.

4
REMINDERS

• Your project expenses are eligible from the 12th
  of July 2004 (date of the project approval)
• Keep every invoice and timesheet related to this
  project
• We can report expenses ONLY if it has already
  been paid, i.e. dont report an invoice if it
  hasnt been paid yet, you will report it later.
• Advance costs are not considered, the Secretariat
  takes into account only real costs.
• Please keep both the date of the invoice and the
  date of the payment.

5
Reporting expenditure

• Expenditure has to be reported in EUROS even if
  the English and Czech partners have to keep their
  account both in euros and in the national
  currency
• The conversion of expenses will be on the basis
  of the average rate (e.g. monthly rate set by the
  Commission) of the month the invoice was paid.
• The monthly rate set by the EC can be found on
  the following website http//www.europa.eu.int/co
  mm/budget/inforeuro/index.cfm?fuseactionhomeLang
  uageen

6

• INTERMEDIATE
• FINANCIAL REPORT

7
INTERMEDIATE FINANCIAL REPORT

• Intermediate financial report covering
  expenditure from 12 July to 30 November 2004
• Submission to JTS 6th December 2004
• Partners to give us the information (with a
  forecast from 24 to 30th Nov.) on 24th November
  2004 to allow the Lead Partner to send the report
  on time
• Only expenditure actually paid out!
• No confirmation by independent auditor necessary
• No payment from Paying Authority to Lead Partner

8

• Progress Report

9
Progress ReportGeneral Principles

• The Progress Report
• has to be submitted every six-months to the JTS
• On every 1st September
• covering reporting period from January to
  June
• On every 1st March
• covering reporting period from July to
  December
• has to be submitted for the first time
• on 1st March 2005
• covering reporting period from 12 July to 31
  December 2004

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Progress ReportImportant deadlines for partners

• You will be asked to provide us with your
  information for the progress report a month
  before the Secretariat deadline
• On every 31st July
• for covering reporting period from January to
  June
• On every 1st February
• For covering reporting period from July to
  December
• The first deadline will therefore be
• on 1 February 2005

11

• Activity Report

12
Activity ReportGeneral Principles

• The Activity Report
• is based on the information provided in the
  application form
• It should include operations achievements in
  relation to planned half-year periods, deviations
  and reasons for deviations
• groups information on all partners in the
  consortium in one document

13
Activity ReportGeneral Information

• A summary of the operations activities so far
• General progress of the operation towards the
  set objectives and sub-objectives

14
Activity ReportGeneral Information

• Status of the implementation of the parts of the
  operation funded from non-eligible funding
  sources
• Publicity and information activities for
  promoting the operations activities, results
  and achievements
• Problems encountered and solutions found /
  proposed

15

• Financial Report

16
FINANCIAL REPORT

• The financial report has to provide information
  about
• Allocated costs per component
• Confirmation by an independent auditor
• Expenditure by partner according to location of
  partners/participants
• Specification of budget lines (ext. expertise,
  other, investment)
•  

17
Financial Report

• All reported costs must be certified by an
  independent auditing body.
• Independent from the project activities and
  finances
• (independent organisational unit)
• For further information please refer also to the
  Audit Guidelines
• The auditor confirmation forms can be found at
  the end of the Audit Guidelines

18
Financial Report

• Country specific audit requirements
• Italy,
• New Member States
• For further information please refer to the
  section "country
• specific information" on the INTERREG IIIC website

19
Italy

• The Certifiers of the Italian Ministry of
  Infrastructure and Transports are responsible for
  the first level control and perform this control
  on all Italian Partners in INTERREG IIIC
  programmes
• For more information you can download the rules
  and requirements on the INTERREG IIIC website
• http//www.interreg3c.net/sixcms/detail.php?id605
  item4

20
Italy

• You can also contact
• Gabriella IraceMinistero delle Infrastrutture e
  dei Transporti Dipartimento per il coordinamento
  dello sviluppo del territorioVia Nomentana
  2I-00161 Roma Phone [phone]Fax 39
  06 4412 3300Gabriella.irace_at_mail.llpp.it

21
Czech Republic

• Project partners from the Czech Republic are
  asked to have their expenditure certified by the
  Centre for Regional Development before submitting
  their financial report to the responsible Lead
  Partner
• Centre for Regional Development Vinohradská 46
  120 21 Prague 2 Fax [phone] Mr.
  Dusan Vitek Phone [phone] E-mail
  vitek_at_crr.cz

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Czech Republic

• You can also can your INTERREG IIIC National
  Contact Point
• Ms. Alice Hanzlíèková
• Ministry for Regional Development, Department of
  Territorial Planning and Building
  ProceedingsTel 420 2 2486 2254 / Fax 420 2
  5753 1965Email hanali_at_mmr.cz
• Please regularly check the rules on the INTERREG
  IIIC website
• http//www.interreg3c.net/sixcms/detail.php?id605
  item0

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Financial Report Auditing

• Confirmation by an independant auditor that
• 1.
• The general eligibilty rules have been observed,
  including, but not limited to rules governing the
  eligibility of expenditure, in particular COM
  1685/2000, amended by COM 448/2004,
• rules described in Approval Letter and Subsidy
  Contract including Annexes,
• rules concerning co-financing activities from the
  ERDF,
• rules on state-aid etc.

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Financial Report Auditing

• 2.
• That receipts and payments are accurately
  recorded in the operations accounting system,
• assets are correctly recorded and amounts are
  correctly reflected in demands for payment and
• that the necessary audit trail exists for all
  activities, providing evidence in the form of
  contracts, invoices and payment records.
• In case of staff costs, direct costs, overheads
  and in-kind contributions, that the necessary
  evidence exists in a form of timesheets, listings
  of costs or formula descriptions and cost
  calculations.

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Financial Report Auditing

• 3.    
• That services, supplies and works have been
  procured on the basis of proper call for tenders,
  
• sound controls have been exerted over the
  opening of the tenders and all tenders have been
  fully evaluated before the final decision has
  been made on service provider, supplier or works
  contractor.
• 4.
• That progress made has been fully and fairly
  reflected in the report and that on the spot
  there is evidence that the reported activities
  have taken place, delivery of services and goods,
  and works are in progress or have been completed.

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Financial Report Auditing

• 5.
• That the partners have complied with Community
  rules on publicity, information, equality of
  opportunities, protection of environment and any
  other Community policy.
• 6.
• That all inputs for progress report received
  from partners were audited by an independent
  auditor.
• 7.
• The operations activities have started and are
  implemented in accordance with the stipulations
  of 5(1) of the Subsidy contract.

27

• Final Report

28
Final report

• We will get further information on this report
  later on from the JTS
• It will be an activity and financial report
  compiling all project information from the
  beginning to the end
• This report must provide information about
  outputs, results and impacts of the operation, as
  well as final financial details for the
  operation
• The report shall also include outputs elaborated
  during the operation, including publicity and
  dissemination materials.