IONAS Project
Guidelines for Financial Reporting
Roberta Rebesani
Officer in charge of International Relations
City of Venice
Kick-off meeting
Ancona 2/3 July 2004
IONAS Project - Guidelines for Financial Reporting
• INTERACT Financial System
• IONAS Budget
• IONAS Payment Procedure
• Guidelines for the Financial Reports
INTERACT FINANCIAL SYSTEM
European Commission - ERDF
+ Member States - National Contributions
Paying Authority and Managing Authority
Austrian Federal Chancellery
supported by the Interact Secretariat
LP
PP1
PP2
PP3
PP4
PP5
PP n.
LP= Lead Partner – City of Venice
PP= Project Partner
INTERACT FINANCIAL SYSTEM
Management and Control System
FIRST LEVEL CONTROL
Each partner identify an auditor independent from the
operation activities for certification of expenditure,carried
out following national regulations
Each Member State (MS) shall confirm the competence of
the first level auditor to the Interact Managing Authority
SECOND LEVEL CONTROL
Sample checks to verify expenditure declarations in place
made by a control bodies assigned by the Financial Control
Group (FCG), composed of representative of the financial
control authorities of the MS
IONAS BUDGET
•Total cost of the Project: 980.000,00 €
• Contribution ERDF: 420.000 €
• Contribution of EU partners: 420.000 €
• Contribution of NON EU partners: 140.000 €
IONAS BUDGET
PAYMENT PROCEDURE
1. The LP and the PPs implement their activities by
advancing their foreseen financial contribution
2. The PPs keep the accounts of their expenses with
all the original invoices/documents proving
expenditure (as explained in the following slides)
3. Each assigned auditor certifies the expenditures of
the LP and the PPs
4. Every 6 months the PPs send a Report of the
activities and of the expenses incurred, attaching the
original invoices or certified copies to the LP
PAYMENT PROCEDURE
5.
The LP collects all the Reports and the invoices
6.
The LP sends the documentation to the Managing
Authority and to the INTERACT Secretariat and
makes a refunding request to the Paying Authority
7.
The Managing Authority controls the eligibility of
the expenses and the Paying Authority refunds the
LP of the total co-financing quota (FESR)
8.
The LP receives the contribution and distributes
the refunding sums to the PPs
Budget Heading: PERSONNEL
Under this heading each PP records the working
hours spent on the project activities by its staff. The
working hours will be recorded in standard timesheets
that the LP will send to the PPs.
Personnel costs for each PP are 20.000,00 € to be
distributed in 30 months.
Exception: the two technical partners OkoB. Plan Wien
and EIC Koper whose personnel costs are 10.000,00€.
Budget Heading: PERSONNEL
ELIGIBILITY
Partners: 1 Director
2 Officers
OkoB. Plan Wien and EIC Koper: 1 Officer
Cities on Water: 1 Project Manager Part-time
1 Assistant Project Manager
City of Venice: 1 Director
2 Officers
1 Assistant Project Manager
Budget Heading: PERSONNEL
1. LETTER OF ASSIGNMENT
Each PP will appoint the Director and the 2 Officers that
will implement the project activities by a Letter of
Assignment. The Letter of Assignment will indicate the
following data:
- Names of the Director and of the Officers
- Their position and functions in the project
- Foreseen hours to be spent on the project (in 30
months)
- Salary rate per hour for each of them
Budget Heading: PERSONNEL
2. TIMESHEETS
Each PP records the working hours spent every month
on the project by the Director and the 2 Officers together
with a brief description of activities. Every timesheet will
have to be signed both by the working officer and by the
Director.
Budget Heading: PERSONNEL
3. REPORTING FORM
Each PP completes the Form that will be given to them
by the LP with all the requested data:
- Names of the Director and the Officers
- Number of hours dedicated to the project per month
- Hourly salary rate
- Total amount of staff costs for the project per month
Budget Heading: PERSONNEL
4. PAY SLIP or PAY PACKET
Every person involved in the project is asked to sign his
own pay slip or pay packet in order to declare that the
payment of the salary has actually been made
Budget Heading: PERSONNEL
5. PROOF OF TAXES PAYMENT BY THE PP
The Project Partner has to demonstrate the full respect
of its national law for social assistance, by proving the
payment of social security charged and taxes to its
employees.
Budget Heading: MEETINGS, CONFERENCES
Only 5 partners will be in charge of this item:
1. City of Venice
2. City of Ancona
2. City of Koper
3. City of Brindisi
5. City of Thessaloniki
They will organize a kick off meeting, 3 technical
meetings and the Final Conference.
Budget Heading: MEETINGS, CONFERENCES
ELIGIBILITY
These partners will record under this heading the
following expenses:
- room hire
- coffee break
- interpreting services if needed
- translations
- printing
- photocopies
- etc.
Budget Heading: TRAVEL AND ACCOMMODATION
Each EU partner covers its own costs for travel,
accommodation and subsistence, according to Annex 2
to the budget of the project.
Six EU Partners will also cover the same costs for the
NON EU partners, according to the foreseen IONAS
budget (see Annex 2 of the Budget).
Non EU Partners will ask for refunding of its travel
expenses to the Partner foreseen in Annex 2, sending
original invoices
Budget Heading: TRAVEL AND ACCOMMODATION
ELIGIBILITY
1. Travel:
- PP are asked to always choose the cheapest means of
transport to reach the meetings
- PP are asked to always choose public services (from
the airport to the city hosting the meeting)
- PP are asked to use taxis only if they can declare that
there was no other public transport to reach their
destination
Budget Heading: TRAVEL AND ACCOMMODATION
ELIGIBILITY
2. Subsistence:
- The project budget will cover costs for the lunches and
dinners of the participants for 3 days.
- All extras (bar, telephone, pay tv, extra services, etc)
will be personal expenses.
Budget Heading: TRAVEL AND ACCOMMODATION
1. Each partner advances the sum according to the
budget
2. Each partner keeps the following documents:
- Original Train ticket / Plane ticket + Boarding
pass
- Original invoice of the Hotel
- Original receipts of the Restaurants
- Original Bus Ticket / receipt of the Taxi
Budget Heading: PROMOTION AND PUBLICATION
This item foresees the production of materials for the
promotion of the project activities and results.
Each EU partner will contribute to the project promotion
but the overall coordination of these activities will be
managed by the LP.
Budget Heading: PROMOTION AND PUBLICATION
ELIGIBILITY
Under this heading the following expenses are
included:
- IONAS Database foreseen in Action 1(Venice Port
Authority in collaboration with other partners)
- IONAS Booklet on EMAS foreseen in Action 2 (City
of Ancona in collaboration with other partners)
-Website, Newsletters, Depliants, Brochures, Panels
Budget Heading: EXTERNAL EXPERTISE
Only 4 partners will be in charge of this item:
- City of Venice will contract the four networks
(Marco Polo GEIE, Forum of Adriatic an Ionian Cities, Adriatic Port Community,
Hellenic Port Association)
- Eurosportello Veneto will contract an expert for the
quality label feasibility study
- OkoB. Plan Wien will contract an expert on EMAS
certification
- Venice Port Authority will contract an expert for the
date base development
Budget Heading: EXTERNAL EXPERTISE
ELIGIBILITY
Appointment of an expert (natural or legal person) by a
contract containing at least the following information:
- Name and CV
- Detailed activities and outputs
- Hours dedicated to the project (for natural person)
- Hourly salary rate (for natural person)
- Total amount
Budget Heading: EXTERNAL EXPERTISE
The partner selects and contracts the external expert
The partner sends the following documents to the LP :
- Copy of the contract between the partner
and the external expert
- Signed invoice
- Timesheet of the external expert
- Report of the activities
Budget Heading: OTHERS
International Centre Cities on Water will support the LP
and the PPs for Project and Financial Management.
LP will pay 9.000,00 € to the International Centre Cities
on Water for this activity.
Each EU partner will provide 4.500,00 € as a
contribution to the International Centre Cities on Water’s
activity.
Eurosportello Veneto, OkoB. Plan Wien, Euro Info
Centre Koper (being technical partners) and NON EU
partners will NOT provide such an amount.
CONTACT
THANK YOU
FOR YOUR ATTENTION
For any additional information, please contact:
Roberta Rebesani
Officer in charge of International Relations
City of Venice
Tel: +39 041 2700 811
Fax: +39 041 2700 890
E-mail: [email protected]