TEXMEDIN TEXtile and apparel EuroMEDiterranean heritage for INnovation. Management and Coordination Agreements and Reporting
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1 TEXMEDIN TEXtile and apparel EuroMEDiterranean heritage for INnovation Management and Coordination Agreements and Reporting
2 Overview Subsidy Contract Start-up report Reporting procedures Auditors data
3 Subsidy Contract Once the project is selected, the Managing Authority signs the Subsidy Contract with the Lead Partner within three months The Subsidy Contract determines the rights and the responsibilities of the Lead Partner and for the Managing Authority, the activities to be carried out, the conditions of financing, the requirements concerning reports and financial controls, etc.
4 Subsidy Contract Before the signature of the Subsidy Contract, the Managing Authority requests the Lead Partner to conclude and sign definitely the Partnership Agreement with its partners and to provide all the necessary documents required by the national regulations regarding the engagement of the national public co-financing (deliberations or others) As of today (15th June 2009) this procedure has been fulfilled and the subsidy contract has been sent by the LP to the MA for signing
5 Subsidy Contract - Expenditures Obligations Art Annual spending targets to be respected Art One year after the signature of the subsidy contract, if the total certified expenditure does not reach at least 10% of the ERDF budget of the project, the MA can consider the possibility to put an end to the Project
6 Start-up report the start-up report covers only technicaladministrative information on the project, the creation of the structure of project management and does not provide for the inclusion of any expense the start-up report must be submitted within 3 months from the date of notification of the subsidy contract the start-up report attests the beginning of the activities and details the structures of management that ensures the good performance of the project
7 Start-up report the start-up report asks the partners to provide information about the management structure: the coordinates of the partners: coordinator and financial officer - list and addresses of auditors of each partner the banking coordinates of the LP the establishment and composition of the steering committee
8 Start-up report the list and addresses of auditors of each partner in the project has to be submitted at the latest with the 1st Progress report a form to collect auditors data will be circulated among the partners
9 Preparation costs preparation costs must be declared in a specific progress report that must be sent by September 30
10 Reporting procedures - Progress Reports A progress report must be sent by the Lead partner to the JTS for each six-month period. This report must be sent to the JTS within two months after the end of the reporting period. This report will include the activity report as well as the financial report: The activity report with the information on operation progress as well as a comparison between the initially planned objectives and the completed objectives. This shall also include any relevant documentation corresponding to technical outputs. The financial report includes a precise summary statement of all expenses incurred, paid and confirmed in the time between two successive reports.
11 Reporting procedures - Progress Reports progress reports must be submitted every six months in accordance with the project start date ( ): I period of implementation from to Deadline for submission of the 1st progress report is II period of implementation from to Deadline for submission of the report to the JTS III period of implementation from to Deadline for submission of the report to the JTS IV period of implementation from to Deadline for submission of the report to the JTS V period of implementation from to Deadline for submission of the report to the JTS
12 The Progress Report has three parts: 1) The Technical Section activities 2) The Certified Financial Section 3) The Attachments: Reporting procedures - Progress Reports The minutes of the meetings and steering committees; The Communication Plan; The Deliverables; Other significant achievements.
13
14 Reporting procedures - Spending targets
15 Reporting procedures - Expenditure Categories Frais de personnel / Personnel costs Bien durables/ Durable goods Biens consommables / Consumable goods Missions / Travel Prestations de services (hors expertises externes) / Services (excepted external expertise) Expertises externes / External expertises Promotion, information et publications / Promotion, information and publication Frais généraux/overheads Autres / Others
16 Reporting procedures - Expenditure Subcategories Frais de personnel / Personnel costs project manager financial manager secretariat Bien durables/ Durable goods equipment Biens consommables/consumable goods Missions / Travel partners meetings workshops and study visits
17 Reporting procedures - Expenditure Subcategories Prestations de services (hors expertises externes) /Services (excepted extenal expertise) translations & interpretations meeting organisation, catering and premises Expertises externes/external expertises study and surveys financial audit Promotion, information et publications / Promotion, information and publication website graphic design (newsletters, pamphlets, publications etc) printing of publications, promotional material, etc multimedia coverage (audio, video, etc) Frais généraux/overheads
18 The LP for the overall project Each project partner Must allow a clear and objective traceability of: AUDIT TRAIL [1] All declared and validated expenditures to original invoices (or documents of equivalent probative value), payment proofs Supporting documents (tenders, contracts, administrative procedures) Procedures: SC (changes), PA (changes), relevant project correspondence, PRs, etc. Verification of the transfer of funds to final beneficiaries The Lead partner must ensure that all partners keep the documents linked to the project in an ordered and safe way until 31st December 2021
19 AUDIT TRAIL [2] The following compulsory requirements must be fulfilled in order to ensure a clear identification of the expenditures: Specific bank account for the project payments (or a separate project code); Project specific cost-accounting analytical codes in order to clearly trace project costs by budget line, activity and payment date/reporting period in the accounting system; Noting the project title/ref. number directly on the invoices/equivalent documents, all supporting documents
20 The reporting circuit All partners must use the PRESAGE CTE application to enter all activities completed and expenditure made in the reference period. Once the partner has entered all of the data concerning the activities and expenses of the reference period into PRESAGE CTE, it must notify it to its Lead partner for validation in PRESAGE CTE and to its First Level Controller after the end of the 6 month reporting period. All of the invoices, proofs of payment and any other justification document for declared expenditure must be made available for the First Level Controller.
21 The reporting circuit (cont.d) Then the controller should verify the soundness of the expenditure declared, the delivery of products and services concerned according to the Application Form, the accounting precision of the declared expenses and their conformity with community and national regulations. The verification should equally include a procedure to avoid repeat financing of the same expenses. The controller will have a login name and password in order to access the PRESAGE CTE application and thus all of the information given by the partner.
22 The reporting circuit (cont.d) The controller must confirm the eligible amounts and may include observations regarding amounts deemed ineligible. Finally, he/she shall use PRESAGE CTE to record the fact that he/she has carried out the First Level Control, then fill in and print the declaration of the validation of expenditure in order to date it, sign it and stamp it with the official stamp. As soon as the control report and the declaration of the validation of expenditure are ready, they will be sent to the partner who will, in turn, send them to the Lead partner. A copy of these documents sent to the Lead Partner must also be kept on the premises of the partners.
23 The reporting circuit (cont.d) In certain Member States, partners must send a copy of the validation issued by the controller as well as the control report to the national authority responsible for First Level Control in order to finalise the procedure of validation. This validation by the national authorities must be included within the period foreseen by the Article 16.2 of the Regulation 1080/2006. Only after the confirmation of the responsible national authority, the partner can send the validation to its Lead partner. The Member States concerned will provide additional information regarding this.
24 The reporting circuit (cont.d) The Lead partner must wait until all of the data concerning partner activities and expenses has been entered as well as reception of the control reports and the declarations of the validation of expenditure before submitting the consolidated progress report for the reference period to the Joint Technical Secretary within two months after the end of the 6 month reporting period (activity report + financial report + all of the control reports and all of the declarations of the validation of expenditure for partners duly signed by the controllers +, if necessary, the attestations signed by the national authority.)
25 The reporting circuit (cont.d) The precise deadlines for submitting the progress reports to the Joint Technical Secretary are defined by the Subsidy Contract. These deadlines also affect the control schedule so that verifications must be completed with sufficient time before submission of the progress reports.
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