Administrative and financial
management
4th Steering Committee Meeting
Valencia, 30th March 2015
Subirats, Ana
Co-funded by the Prevention, Preparedness and Consequence Management of Terrorism and
other Security-related Risks Programme of the European Union
CONTENTS
1.
2.
3.
State of CYSM meetings
State of the amendments to the Grant Agreement
Project monitoring


4.
5.
6.
09/05/2013
Intermediate monitoring control
Reporting obligations at project closure
External Audit
Eligible Costs and Supporting Documentation
Analysis of the Cost Claim for Final Payment
CYMS Third Steering Committee
/ Administrative and Financial procedures
2
1. State of CYSM meetings
• Administrative meetings:
MEETING
RESPONSIBLE /PLACE
DATE
Kick off meeting
FEPORTS /Valencia (SP)
09/05/2013
First SSCC
FEPORTS- VPF/ Valencia (SP)
17/10/2013
Skipe session
Technical and Administrative
18/11/2013
Second SSCC
SiLO / Attica (GR)
29/05/2014
Skipe session
30/07/2014
Third SSCC
Technical and Administrative
Technical and Administrative
DITEN-UNIGE / Genoa (IT)
Final SSCC
VPF / Valencia (SP)
30/03/2015
Skipe session
30/03/2015
CYSM Fourth Steering Committee Meeting
/ Administrative and Financial procedures
19/09/2014
28/10/2014
ON-GOING
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1. State of CYSM meetings
• Technical events:
MEETING
RESPONSIBLE /PLACE
DATE
Skype session
Technical
18/12/2013
Skype session
Technical
23/01/2014
Skype session
Technical
18/02/2014
Partner Seminar/ workshop
UPRC / Chania, (Crete)
07-08/07/2014
Local Workshop
DITEN-UNIGE / Genoa (IT)
28/10/2014
Mid-term Conference
DITEN-UNIGE / Genoa (IT)
29/10/2014
Local Workshop
Silo / Mikonos (GR)
20/04/2015
Local Workshop
FEPORTS / Castellón (SP)
16/12/2014
Local Workshop
FEPORTS / Alicante (SP)
19/12/2014
Local Workshop
VPF/Valencia Port Authority (SP)
19/12/2015
Local Workshop
VPF/ MSC (SP)
28/01/2015
Local Workshop
VPF/ Valencia Port Authority (SP)
06/02/2015
Final Conference
FEPORTS/ Valencia (SP)
31/03/2015
30/03/2015
CYSM Fourth Steering Committee Meeting
/ Administrative and Financial procedures
ON-GOING
ON-GOING
4
2. State of the amendments
• CYSM PROJECT HAS ASKED TO THE
COMMISSION FOR TWO BUDGET AMENDM
 Changes in the budget have been registered and
approved as document on CYSM Agreement:
ENTS
30/03/2015
Came into force
on:
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2. State of the amendments
 An Internal Partnership Agreement
Grant Agreement ABAC number: 30-CE-0552013/00-96 and the special conditions,
general conditions and annexes which form an integral part of the Grand Agreement.
Amendment Nr 1 to Grant Agreement ABAC contract: 34-CE-0552013/01-15
Deadline: 25/04/2015
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3. Project monitoring
FEPORTS is the one responsible for providing all necessary documents in the event of
monitoring visits, checks or evaluations
Beneficiaries shall make sure that appropriate monitoring is conducted during the
implementation of the project.
The Internal monitoring is divided into two Monitoring Controls:
1. Intermediate monitoring control
The monitoring shall cover from 26/04/2013 until 25/03/2014
 Deadline 25th of April 2014
DONE
2. Reporting obligations at project closure
 Deadline to send to the Commission: 25/07/2015
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3. Project monitoring
INTERNAL MONITORING CONTROL
The Intermediate monitoring control is is structured in three main sections:
I.
Mid Term Progress Report. Every partner must send the mid-term progress report.
A scanned version must be submitted by the co-ordinator at the latest 25th of April 2014
II.
Financial part, with request of data concerning the expenses occurred by each Partner. All
beneficiaries have to specify their budget execution through the Detailed Budget Execution
Sheet (Sheet 5 of Budget form)
II.
Supporting documentation, all beneficiaries must send all accounting records as well
as proof of expenditures (invoices, receipts, staff contracts, timesheets, etc.).
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3. Project monitoring
FEPORTS is the one responsible for providing all necessary documents in the event of
monitoring visits, checks or evaluations
Beneficiaries shall make sure that appropriate monitoring is conducted during the
implementation of the project.
The monitoring is divided into two Monitoring Controls:
1. Intermediate monitoring control
The monitoring shall cover from 26/04/2013 until 25/03/2014
 Deadline 25th of April 2014
DONE
2. Reporting obligations at project closure
 Deadline to send to the Commission: 25/07/2015
COMING
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3. Project monitoring
REPORTING OBLIGATIONS AT PROJECT CLOSURE
Beneficiaries shall provide the following reporting documents:


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Deadline : 10/07/2015
A Technical Implementation Report
An English summary of maximum two pages
An electronic version of all deliverables developed
Detailed Budget Execution Sheet 5 of Budget form
Budget and Execution Summary Sheet 4 of the Budget Form
The Cost Claim Sheet 6 of the Budget Form
An External Audit of the accounts
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3. Project monitoring
REPORTING OBLIGATIONS AT PROJECT CLOSURE
Beneficiaries shall provide the following reporting documents:
 A Technical Implementation Report
 An English summary of maximum two pages
 An electronic version of all deliverables developed
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3. Project monitoring
REPORTING OBLIGATIONS AT PROJECT CLOSURE
 An English summary of maximum two pages summarising the
objectives, summarizing the objectives, the target groups, the
activities (what and where) and the achievements of the project
This Summary is to be
published on the
Website of the
Commission
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3. Project monitoring
REPORTING OBLIGATIONS AT PROJECT CLOSURE
Beneficiaries shall provide the following reporting documents:
Deadline : 10/07/2015
 Detailed Budget Execution Sheet 5 of Budget form
Please use the same budget headings, objectives, actions and
descriptions.
It is important to insert the real incurred costs and the real income, no
estimates, no lump sums, no flat rates.
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3. Project monitoring
Detailed Budget Execution Sheet
(Sheet 5 of Budget form)
3. Project monitoring
REPORTING OBLIGATIONS AT PROJECT CLOSURE
Beneficiaries shall provide the following reporting documents:
Deadline : 10/07/2015
 Budget and Execution Summary Sheet 4 of the Budget Form
The amounts are automatically inserted and consolidated by budget
heading/item.
This Sheet is write-protected.
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3. Project monitoring
Budget and Execution Summary
Sheet 4 of the Budget Form
3. Project monitoring
REPORTING OBLIGATIONS AT PROJECT CLOSURE
The Cost Claim Sheet 6 of the Budget Form
This sheet is in fact the final payment request.
To be completed by the coordinator.
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3. Project monitoring
Final payment request to be
completed by the coordinator.
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4. External Audit
REPORTING OBLIGATIONS AT PROJECT CLOSURE
An External Audit of the accounts
For the request for the balance payment is needed that an External auditor
send a certificate on the project’s financial statements and underlying accounts
for each EU grant amount exceeding 100 000 EUR per beneficiary.
So FEPORTS, SiLo and UPRC need to submit an audit certificate.
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4. External Audit
3.5. EXTERNAL AUDIT
Template for Audit
Certificate
Deadline : 10/07/2015
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4. External Audit
REPORTING OBLIGATIONS AT PROJECT CLOSURE
Coordinator is going to verify all the documents of the project before request
the payment of the balance, ensuring that the expenditures of each partner are
directly linked to activities.
FEPORTS’s auditor is going to carry out an external audit in order to
certify that the submitted accounts are valid.
So PPA, VPF and DITEN-UNIGE will be audited by FEPORTS’ auditor.
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4. External Audit
The auditor shall ensure that all activities and expenses declared are
completed according to the national and community eligibility regulations.
Auditors shall:
 Validate the expenditure declared;
 Validate the content of both the activities and the finances of the
partner;
 provide an audit certificate for the costs sustained.
Deadline : 10/07/2015
28/10/2014
CYMS Third Steering Committee
/ Administrative and Financial procedures
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5. Eligible Costs and supporting
Documentation
Eligible costs of the project are those which meet the following criteria:
 Incurred during the duration of the project;
 Indicated in the estimated overall budget of the project;
 Necessary for the implementation of the project;
 Identifiable and verifiable, in particular being recorded in the accounting
records;
 Complying with the requirements of applicable tax and social legislation;
 Reasonable, justified and in compliance with the requirements of sound
financial management.
Supporting documents may only be submitted as copy relating to the period
covered from 26/04/2013 until 25/04/2015.
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5. Eligible Costs and supporting
Documentation
Beneficiaries must send to the coordinator supporting documentation
regarding the following headings:
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

30/03/2015
Staff costs;
Travel expenses;
Subsistence expenses;
Subcontracting expenses;
Indirect eligible costs – Overheads;
Deadline : 10/07/2015
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5. Eligible Costs and supporting
Documentation
SUPPORTING DOCUMENTATION. STAFF
Documents to be provided:
 A table with a break down of all project staff: names, worked time, employment
status must be in total coherence with the Forecast Budget -Sheet 3.
 Employment contract for each project staff member.
Timesheets for each project staff member. Timesheet must include following
information:
 Full name of the organisation/service concerned
 Full name and signature of the project staff member
 Full name and signature of hierarchical superior of the project staff
 Title of the CIPS/ISEC project as indicated in the Grant Agreement
 CIPS/ISEC project reference number
 Time period concerned
 The activity of the CIPS/ISEC project which required the work input
 Number of hours claimed on the project.
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5. Eligible Costs and supporting
Documentation
SUPPORTING DOCUMENTATION. STAFF
Documents to be provided:
 A copy of the salary slips or payrolls of each project staff member for each month
worked on the project
A copy of the documents proving amounts of employers' tax and social
contributions paid
A proof of payment through a bank account of the salaries, the tax and social
contributions paid for each project staff member
A copy of the secondment decision (public officials)/letter of assignment (NGOs,
profitmaking entities)
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5. Eligible Costs and supporting
Documentation
SUPPORTING DOCUMENTATION. TRAVEL
Documents to be provided:
A copy of the invoice for flight or rail tickets stating name of passenger,
date of travel and itinerary; proof of payment
A copy of flight or rail tickets, including boarding passes
Travel expenses by private car
Proof of payment or of reimbursement to the participant, if the ticket
was purchased directly by him
A copy of the attendance list dated and signed by all participants.
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5. Eligible Costs and supporting
Documentation
SUPPORTING DOCUMENTATION. SUBSISTENCE
Documents to be provided:
Attendance list of the meeting held, signed by all participants
Invoices with name of the person, date of stay, cost per night, excluding
telephone and minibar
Expenses, if hotel invoice;
Invoices with number of meals, if restaurant;
All dated receipts for local travel (taxi, train, bus), parking etc.;
Proof of payment or reimbursement in every case (payment through
bank account).
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5. Eligible Costs and supporting
Documentation
SUPPORTING DOCUMENTATION. SUBCONTRACTED
Documents to be provided:
Relevant rules on public procurement including procedural reports and
decisions
Copies of the requests for offers sent out
Offers/bids
The contract which must include:
Information on the services provided
The start and end dates of the contract,
The price
Timetable
Payment arrangements payments, etc.)
Proof of payment.
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5. Eligible Costs and supporting
Documentation
SUPPORTING DOCUMENTATION. EXTERNAL SERVICE
Documents to be provided:
Copy of the contract or invoice indicating task, date and hours, rates and
amount to be paid
Proof of payment: bank transfer
SUPPORTING DOCUMENTATION. OVERHEADS
They need not be supported by accounting documents :
Overheads are eligible for flat-rate funding of 4,59% of the total direct
costs.
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Any question?
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Thank you very much
Innovation Department
[email protected]
Co-funded by the Prevention, Preparedness and Consequence Management of Terrorism and
other Security-related Risks Programme of the European Union