IONAS Project: Financial issues
Brindisi, 21 – 22 January 2005
Andrea Del Mercato, Project manager
Director
International Relations and European Affairs Dept.
City of Venice
IONAS Project - Guidelines for Financial Reporting
•
ERDF Financial Flows
•
ERDF and Italian National Contribution (only for Italian Partners)
•
IONAS Financial Reporting: TIME AND DEADLINES
•
FIRST REPORTING PERIOD
•
REPORT MODEL
•
WHICH DOCUMENTS
•
BUDGET HEADING OTHERS: an explanation
The FLOW of ERDF FUNDS
LP and PPs
LP: Lead Partner
PP: Project Partners
MA: Managing Authority
PA: Paying Authority
FLC: First Level Control - Auditor
FLC
LP and PP sends the report to the FLC to be certified
Prepare financial
report
checks correctness, eligibility of expenses
certifies the report
FLC sends back to the PP the certified
financial report
LP
collects the audited reports
PP 2
LP sends the general report to the MA
makes a request for payment to the PA
MA
receives and
approves the
Project report
Receives the
ERDF
LP
distributes the quota
to each PP
PA
activates the ERDF
PA sends the ERDF funds to the LP
LP
receives the total ERDF amounts
PP 3
Receives the
ERDF
PP n.
Receives the
ERDF
Illustration of the ERDF payment procedure
ref. to previous slide
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
3.
Each assigned auditor (FLC) certifies the expenditures of the LP and the
PPs
4.
Every 6 months the PPs send a Report of the activities and of the certified
expenses to the LP
5.
The LP collects all the Reports and the invoices
6.
The LP sends the General Report to the Managing Authority and to the
INTERACT Secretariat and makes a refunding request to the Paying
Authority
7.
The Managing Authority controls the correctness of the report and the Paying
Authority refunds the LP of the total co-financing quota (ERDF)
8.
The LP receives the contribution and distributes the refunding ERDF quota
to each PP
Flusso finanziario
ERDF + contributo nazionale
LP: Lead Partner
PP: Project Partner
MA: Autorità di Gestione
PA: Autorità di Pagamento
FdR: Fondo di Rotazione
PP: Preparano la propria rendicontazione
la inoltrano al loro Certificatore di Primo Livello per la certificazione delle spese
PP inviano al LP la loro rendicontazione
LP
LP: Raccoglie rendicontazioni già certificate di tutti i partners
riceve ERDF +
FdR
LP invia la rendicontazione alla Autorità di Gestione (MA)
e chiede rimborso all’Autorità di Pagamento (PA)
MA:
PA:
approva il rendiconto
PP ITA n. 2
attiva i fondi ERDF
riceve ERDF +
FdR
LP: Invia ERDF destinato ai
partner ITALIANI al Ministero
dell’ Economia e delle
Finanze
LP: riceve tutto il
cofinanziamento ERDF
LP: distribuisce le quote ERDF
ai partner NON italiani
PP non
italiani
ricevono ERDF
Ministero dell’
Economia e
Finanze
Attiva il Fondo di
Rotazione (FdR)
MINISTERO
Invia ERDF + FdR ai
partner ITALIANI
PP ITA n. 3
riceve ERDF +
FdR
PP ITA n.
riceve ERDF +
FdR
Sintesi della procedura illustrata nella slide precedente
1. Ciascun Partner presenta la rendicontazione e le relative pezze giustificative al proprio Certificatore di
Primo Livello (+ 1 copia per conoscenza al Lead Partner)
2. Il Certificatore di Primo Livello comunica l’attestazione di certificazione delle spese al Partner
3. Ciascun Partner trasmette al Lead Partner l’attestazione di certificazione delle spese ricevuta dal
proprio Certificatore (+ 1 copia della rendicontazione certificata al Lead Partner con eventuali richieste di
integrazione o dichiarazioni di inammissibilità delle spese)
4. Una volta ottenuta la certificazione di primo livello da parte del suo Certificatore, il Lead Partner
presenta una rendicontazione complessiva del progetto per il periodo considerato alla Managing
Authority (MA) ed effettua la richiesta di contributo alla Paying Authority (PA) di INTERACT.
5. La Managing Authority approva la richiesta di rimborso e la Paying Authority (PA) trasferisce il
contributo comunitario complessivo (ERDF) al Lead Partner
6. Il Lead Partner trasferisce al Ministero dell’Economia e Finanze - IGRUE (Ispettorato Generale
Rapporti con l’Unione Europea) la quota di contributo comunitario relativa ai partner italiani
7. L’IGRUE attiva il cofinanziamento nazionale e trasferisce direttamente a ciascun Partner la quota
spettante (contributo comunitario ERDF + contributo nazionale)
FINANCIAL REPORTS TIMING AND DEADLINES
1st Reporting Period:
01.05.2004 – 31.12.2004 deadline: 31 January 2005
(within this date Financial Report of the certified expenses must be sent to the Lead Partner)
2nd Reporting Period:
01.01.2005 – 30.06.2005 deadline: 31 July 2005
3rd Reporting Period:
01.07.2005 – 31.12.2005 deadline: 31 January 2006
4th Reporting Period:
01.01.2006 – 30.06.2006 deadline: 31 July 2006
5th Reporting Period:
01.07.2006 – 30.10.2006 deadline: 30 November 2006
1st REPORTING PERIOD
Exclusively for the first reporting period 01.05.2004 –
31.12.2004
Partners are asked to report costs related to the following
headings:
- PERSONNEL: working hours dedicated to the project (activities,
participation to the Ancona meeting, work on financial report)
- MEETINGS: only for the City of Ancona as of 31st December 04
- TRAVEL AND ACCOMMODATION: costs for travel, hotel,
lunches and dinners (for the meeting in Ancona)
- PROMOTION AND PUBLICATION: only for the City of Venice
- EXTERNAL EXPERTISE: only for City of Venice and
Eurosportello Veneto as of of 31st December 04
- OTHERS: none
MODEL FOR FINANCIAL REPORTING
See Annex 1 in the Folder
WHICH DOCUMENTS ARE NECESSARY FOR F. REP.
Documents that must be kept by the Project Partner in the
project folder:
- Original or certified copies of invoices
- Payslips of the people working in the project
- Proof of payment of social charges and taxes (I.e. social
assistance, pension funds and fiscal taxes etc..)
- Receipt/proof of payments
- Timesheets of the working hours spent on the project
Documents that must be sent to the Lead Partner:
- Reporting Form certified by each Partner’s First Level Control
- A copy of the documentation described above
Budget Heading: OTHERS
The International Centre Cities on Water will support the LP and the PPs for
Project and Financial Management.
Each EU partner will provide - out of their own ERDF co- financing4.500,00 € as a contribution to the International Centre Cities on Water’s tasks:
- Cities on Water will produce an activity report and will send it to each
partner together with a request for payment
-The partners will transfer their contribution to Cities on Water
-The partners will report these contributions in the periodical financial reports.
Technical Partners, hence :
–Eurosportello Veneto
–OkoB. Plan Wien,
–Euro Info Centre Koper
– and NON EU partners
Do NOT have to provide such an amount.
CONTACT
THANK YOU
FOR YOUR ATTENTION
For any additional information, please contact:
Roberta Rebesani and/ or Elena Ferrario
International Relations and European Affairs Dept.
City of Venice
Tel: +39 041 2700 811 dir line 815 / 819
Fax: +39 041 2700 890
E-mail: [email protected]