GUIDANCE HOW TO IMPLEMENT THE PROJECT VIA THE ELECTRONIC MONITORING SYSTEM (PART II)

Approved by the Head of the Managing Authority Sandis Cakuls on 19.06.2017. GUIDANCE HOW TO IMPLEMENT THE PROJECT VIA THE ELECTRONIC MONITORING SYSTEM (PART II) INTERREG V A LATVIA LITHUANIA PROGRAMME 2014 2020 Version 1.0

Contents Abbreviations... 3 Introduction... 4 1. Reporting procedure... 5 2. Preparation and submission of Partner report (period 0)... 6 3. Preparation and submission of Project report (period 0)... 14 4. Preparation and submission of Partner report (period 1 and next)... 16 5. Preparation and submission of Project report (period 1 and next)... 29 6. Final report... 34 7. Attachment No 1: Confirmation for Project report... 35 2

Abbreviations Consolidated progress report Electronic Monitoring System European Regional Development Fund Financial Control Interreg V-A Latvia Lithuania Programme 2014 2020 Joint Secretariat Lead Partner Managing Authority Value Added Tax PR ems ERDF FC Programme JS LP MA VAT 3

Introduction This guidance provides information on preparation and submission of partner and project reports in ems. When using the guidance, please refer to relevant sections in the Programme manual to find out more about Programme requirements and procedures. The ems is a monitoring system developed by INTERACT which is used by the Programme for submission, approval, management and administration of projects. It is a web application, which can be accessed with recent versions of the most common browsers (e.g. Internet Explorer, Firefox, Chrome). The functionality of the system follows the common standards of web applications for entering and submitting data. To use the ems LPs and project partners have to be registered in the system. Information about registration in the system is available in the Guidance how to apply via the ems. LP has a wider set of functionalities than partner user rights. Project partners have access to their own reporting section as well as to the application form. The LP in turn has access to partner reporting, project reporting, modification requests, supplementary information and the application form. In the ems each project has two main views: 1) Project i.e. the application form itself and project modification functionalities and 2) Reporting where reports can be created and accessed. Please consider few recommendations about working in ems: Save the information by clicking Save button regularly or after any significant change (particularly before switching between sections in the report) otherwise data will be lost or changes will not be saved. ems does not provide any warning or request of confirmation before leaving a section of the report or before logging out. To ensure that data and information is not lost when entering it to the ems, it is recommended first to prepare text and only then to copy information into ems. Respect the length of input fields for entering data since they are limited (for each input field maximal number of symbols is indicated). Constant assistance of the JS employees is available in addition to this written guidance in case any questions about implementation of projects in the ems arise. 4

1. Reporting procedure The aim of the reporting process is to establish whether project objectives have been achieved, what resources have been spent, what problems have been encountered, and whether the project is expected to be completed on time and within budget. If performance is sufficient the project will receive payment from the Programme for costs incurred, paid and reported. There are three types of reports: Partner report - to be filled in by each project partner (including LP). It has to be submitted to FC for verification of eligibility of costs. Consolidated progress report (hereinafter and in ems Project report (PR)) to be filled in by the LP based on information provided in Partner reports and FC certificates. Project report has to be submitted to the JS. Project final report to be filled in by the LP for the last reporting period of the project. Partner report and Project report include both financial and content related information and have to be supplemented by required attachments. It is recommended that documents are attached in pdf-format and one size of the document does not exceed 10 MB. Audio-visual materials should be attached as a link to the report where possible. Reports have to be prepared for each reporting period that are defined in the application form (section Define period ) and displayed in section Reporting (Fig. 1). Fig. 1 Reporting periods The whole reporting process looks like that (Fig. 2): Fig. 2 Reporting process 1) Within two weeks from the end of the reporting period LP and project partner(s) prepare and submit their Partner reports to the FC in the ems. 5

2) Within two months FC verifies and issues FC certificates on eligibility of costs for LP and each Project partner. 3) LP has to prepare and submit Project report to JS by the deadline that is specified in the application form Define periods as Reporting date. If LP delays submission of the Project report, JS will send a reminder. 4) Within two weeks after receipt of the Project report to JS the 1 st payment (70% of requested in the report ERDF co-financing is made by the MA to LP. 5) JS has 3 months to assess and approve the Project report. 6) Within 2 weeks after approval of the Project report the MA makes the 2 nd payment (30% of requested in the report ERDF co-financing). Before starting preparation of reports in the ems please check if the LP has filled in section Supplementary information, namely: 1) Data about LP s project management staff (section Project management ); 2) Information on LP s bank account and Confirmation on financial information is uploaded in section Bank information. MA will transfer funding only to account that is declared by the LP in document Confirmation on financial information. 3) Assigned each Project partner (LP as well) to the project in section User assignment. Project partners have to be registered users in the ems. 4) Uploaded Partnership agreement to section Partnership agreement. Please consider the following tips for reporting: 1) Use the latest version of the application form for project implementation (old versions are available in section History on the left-side menu). 2) Meet the deadlines for submissions of reports. 3) Read sections in the Programme Manual about eligibility of costs and reporting requirements. 4) Do not delay reporting; start preparation of reports in the ems on time. 5) Report costs and activities according to planned in the application form: costs under relevant BL and work package WP; use the same titles for outputs, activities, and deliverables to ensure that person checking report easily could link planned vs reported. 6) Link the reported costs and reported activities. Attach supporting documents for reported costs. 7) Report the costs only during the period when they were paid out. Remember to add the payment date for all costs in List of expenditure. 8) Attach relevant evidence about each reported project output, activity or deliverable. 9) Submit the Confirmation Letter (Attachment No 1) to the Project Report for the JS via ems or regular mail. Verification of the Project report is done only after the JS has received the Confirmation Letter. 5) The amounts in the Confirmation Letter should match with amounts indicated in the ems (section of the Project Report: Project Report tables /1st table from the top: Project Report expenditure summary /column Total amount certified by FC/ERDF). 2. Preparation and submission of Partner report (period 0) If project has WP Preparation and preparation costs are planned in the budget, LP and project partners have to fill in Partner report for 0 period. Report for 0 period has to be prepared and submitted to FC before the end of the 1 st reporting period.!!! Project partners not having planned preparation costs in the project budget have to prepare report for 0 period with 0 costs. 6

!!! If Partner report for 0 period is not submitted to FC, you will not be able to submit Partner report for the 1 st period. To prepare Partner report for 0 period, please enter section Reporting from ems dashboard by pressing View Reporting (Fig. 3): Fig.3 Access to Reporting Then you will see the list with reporting periods that are automatically displayed from the application form. To generate Partner report please press from a drop down list and the report form will be generated (Fig. 4)., select 0 period Fig.4 Generation of a report!!! LP has to select PP role on the top of reporting section to be able to prepare Partner report (Fig.5). Fig.5 LP/PP role Preparation and submission of Partner report for period 0 is not different from preparation of reports for the next periods except simplified requirements to filling in the report form. Partner report consists of several sections (Fig.6): 1) Partner Report 2) List of Expenditure 3) Contribution and Forecast 4) Attachments Fig.6 Parts of the Partner report In the Partner report for 0 period please fill in the following fields: 7

1) In section Partner Report (input field Summary of Partners Work ) provide short description of work done for preparation of the project application (Fig. 7). Fig.7 Summary of partners work 2) In WP Preparation shortly describe preparation activities held and leave empty all other fields in section Report (Fig.8). Fig.8 WP Preparation!!! Do not forget to press Save report during preparation of the Partner report!!! For partners not having preparation costs, please leave section Partner Report empty. 3) In section List of Expenditure report preparation costs as real costs (press Add real cost ) or as a lump sum (press Add lump sum ) (Fig.9): Fig.9 Adding costs 8

a) choose real costs if you report costs for preparation of technical documentation planned in the application form within WP0 BL6 Infrastructure and works. Fill in the following form (Fig. 10): Fig.10 List of expenditure form (real costs) Budget line select BL6 Infrastructure and works Work package select WP Preparation Internal reference number - transaction number in your accounting system Invoice number number of invoice for preparation of technical documentation Invoice date date of invoice for technical documentation Date of payment date of payment in your book-keeping system Currency EUR for all partners Total value of item in original currency total costs including VAT in EUR VAT amount of VAT in EUR Declared amount in the original currency amount of costs declared (excluding VAT if VAT can be recovered by the project partner or with VAT if project partner is not entitled to recover the VAT) Description 1 full name of service/goods provider Description 2 information about why costs were reported Partner comment more explanation, if needed Upload supporting documents for reported costs. More information about supporting documents for preparation costs please find in sub-section 9.3.6 Infrastructure and works of the Programme manual. The file name shall contain topic of the document attached. It is recommended that supporting documents are compiled in one document (pdf format) with the maxim size of 10 MB for one file. Press Add to save information. b) choose lump sum if you report lump sum for preparation costs up to EUR 1000 (ERDF co-financing) planned in the application form within WP0 BL3 Travel and accommodation. Fill in the following form (Fig.11): 9

Fig.11 List of expenditure form (lump sum) Budget line select BL3 Travel and accommodation Work package select WP Preparation Declared lump sum in EUR amount of lump sum for preparation costs planned in the application form for particular partner. Description 1 leave it empty Description 2 please write Lump sum for preparation costs Partner comment more explanation, if needed No supporting documents for preparation costs reported as a lump sum are needed. Press Add to save information.!!! For partners not having preparation costs, please add costs as lump sum with 0 amount and Save. 4) Fill in section Contribution and Forecast by entering in input field Current report amount that is automatically calculated by the system as Target Partner Contribution Value (Fig.12). Fig.12 Partner contribution 5) In section Attachments please upload any documents that you find relevant for the report. However, supporting documents for reported costs should be attached in section List of Expenditure. The file name shall contain topic of the document attached. It is recommended that documents are attached in pdf-format with maximum size of 10 MB for one file.!!! It is possible to delete the report only as long as it has not been submitted to the JS. In order to do this, the LP needs to press on Delete Report button in the left-side menu (Fig.13). 10

Fig.13 Delete report Submission of the Partner report (period 0) After Partner report is prepared, please check it by pressing Check saved report on the left-side menu (Fig.14). Fig.14 Check saved report If project partner s contribution in section Contribution and Forecast is not indicated or specified incorrectly, you will see the following error message (Fig. 15): Fig.15 Error message Please check specified amount of project partner s contribution in section Contribution and Forecast. If partner report check is successful, please press Submit report on the left-side menu and it will be submitted to FC (Fig.16). 11

Fig.16 Submit report After submission of the Partner report you will see in reporting section that the report has been submitted (Fig.17). Fig.17 Status of report Please inform the FC that you have submitted the report by sending to FC a message via Mailbox (you can see contacts in section Contacts ) or by sending an e-mail. Partner finance report Under the section Partner finance report (left-side menu when inside Partner report) you can find different financial tables presenting reported costs (Fig.18). The tables are updated live with every new cost item. Fig.18 Partner finance report Please note that Currently reported column changes over time. Initially (when preparing the report), it is amount to be declared to FC. After submission to FC it becomes amount declared to FC. It changes into amount certified by FC after the FC certificate is issued and finally changes into amount included in project finance report once the LP submits the Project report with the relevant certificate to the JS. 12

After submission of the Partner report During verification of the Partner report, FC can revert back Partner report for clarifications or corrections. If some documents are missing, the FC will open only section Attachments in the report for uploading documents. After FC checks the Partner report, FC certificate will be issued and you will see in the reporting section the date of report s verification and issued FC certificate (Fig. 19). Fig.19 View of FC certificate When checking the Partner report, FC can deduct ineligible costs or to withdraw costs from respective Partner report for additional clarification. In such case Partner can see deducted or withdrawn costs for additional clarification in FC certificate: 1) Press on a magnifying icon in column Certificate (Fig.19), you will get into FC certificate, where you will be able to open FC certificate in pdf format. In the table Expenditure declared and certified by budget line you will see amounts declared by partner, certified by FC and the difference that was not certified (it means that costs have been deducted or withdrawn for additional clarification) also FC comments on reasons for deducting costs (Fig.20). Fig.20 FC certificate 2) Press magnifying icon in column View Report (Fig.19), enter section Partner Finance Report on left-side menu and in the table Partner Expenditure Per Budget line you will see financial tables with reported and certified amounts (Fig.21): Fig.21 Reported and certified amounts 13

3. Preparation and submission of Project report (period 0) Preparation and submission of Project report for period 0 is not different from preparation of project reports for the next periods except simplified requirements to filling in the report form. Project report has to be prepared by the LP based on information provided in Partner reports and certificates issued by the FC. To generate Project report, the LP must do the following: 1) In reporting section select role LP (Fig.22). The LP role allows to see reports of all project partners and to create and submit the Project report. LP can access the reports and the FC certificates of all partners. Fig.22 LP role 2) Press Create new report, select from drop-down list a period for which report will be prepared and the Project report form will be generated (Fig.23): Fig.23 Create a report Project report consists of the following sections (Fig.24): 1) Report 2) Work packages 3) Certificates 4) Project report tables 5) Attachments Fig. 24 Project report sections Project report for period 0 please fill in the following fields: 1) In section Report fill in only section Highlights of main achievements with short description of preparation activities held in the project and attach certificates issued by the FC for each project partner (even if certified costs amount to 0) in section List Of Partner FC Certificates (Fig.25).!!! LP must tick all certificates issued by the FC in order to report costs for all partners. Costs not reported in relevant period cannot be reported in the next periods, except costs not certified by FC and indicated in FC certificate as costs under clarification. 14

Fig.25 List of partner FC certificates 2) In section Work packages fill in WP Preparation with short description of preparation activities implemented and select status for WP Preparation Completed (Fig.26). All other work packages and input fields shall be left empty. Fig.26 WP Preparation 3) In section Attachments please upload any documents that you find relevant for the report. It is recommended that documents are attached in pdf-format with the maximum size of one document 10 MB. The file name shall contain topic of the document attached and title of the partner. Submission of the Project report After Project report is finished, please check it by pressing Check saved report on the leftside menu (Fig.27). Fig.27 Check saved report If Project report check is successful, please press Submit report on the left-side menu and it will be submitted to JS (status Submitted ) (Fig.28). 15

Fig.28 Submit report Please contact your responsible project manager at JS and inform about submission of Project report. Together with the Project report the LP has to submit Confirmation letter signed with electronic signature (attach it in section Attachments of Project report) by LP s authorised representative or signed in paper and sent to JS by post to address: Development Instruments Department The Ministry of Environmental Protection and Regional Development of the Republic of Latvia Peldu iela 25, Riga, Latvia, LV-1494 If signing person is different from LP s authorised person indicated in the application form, please attach the document certifying that the person has rights to sign documents.!!! Project report is not verified by JS until Confirmation letter is not received at JS. During verification of the Project report, JS may can ask clarifications from the LP or corrections in the report. Clarification requests will be sent electronically. JS will revert the report to LP and in reporting section status for the report will be In Process. 4. Preparation and submission of Partner report (period 1 and next) Partner report gives overview on implementation of project at each project partner level and costs spent within reporting period.!!! Even if Project partner did not have any costs paid during reporting period, Partner report has to be prepared with 0 expenditure. To prepare Partner report, please enter section Reporting from ems dashboard by pressing View Reporting (Fig.29): Fig.29 Reporting 16

Then you will see the list with reporting periods that are automatically displayed from the application form. To generate Partner report please press for which the report will be prepared and the report will be generated (Fig.30)., select a period Fig.30 Generation of a report!!! LP has to select PP role on the top of reporting section to be able to prepare Partner report (Fig.31). Fig. 31 PP role!!! It is currently not possible to have two open Project reports at the same time. You can open another report only once the previous one has been submitted to the JS. Partner report consists of several sections (Fig.32): 1) Partner Report 2) List of Expenditure 3) Contribution and Forecast 4) Attachments Fig.32 Sections of Partner report Partner report template is already pre-filled with data from the project application form but if you need to open application form, press Application form on left-side menu (Fig.33): 17

Fig.33 Application form Section Partner Report In the input field Summary of partners work describe project partner s contribution to achievement of the project outputs and results and inform also about possible challenges and problems occurred during reporting period.!!! Do not forget to press Save report during preparation of the Project report Specify Project Main Outputs Delivered by pressing Add Output (Fig.34) and then select them from drop-down list which is automatically generated from the project application form. Fig.34 Adding project main output For each project main output (even if there was no progress achieved during reporting period) please describe the progress you have had within the reporting period and attach evidences for achieved project main outputs (documents, pictures, etc.) (Fig.35). If these evidences are attached in other sections of the Partner report, please do not upload them once again rather specify in the description part in which section of report evidences are attached. It is recommended that output evidences are compiled in one document (pdf-format) with the maximum size of 10 MB for one document. Name of attached file shall contain topic of the document! Audio-visual materials should be attached as a link to the report where possible. 18

Fig.35 Project main outputs In the next input field Target groups reached provide information and evidences on reached target group within the reporting period. Press Add target group (Fig.36) and system automatically will show drop-drown list with target groups planned in the application form (Fig. 37). Please describe and quantify reached target group(s).!!! Please fill in section Target groups reached with information about reached target groups within reporting period. Fig.36 Adding target group Fig.37 Target groups reached In the next section Reporting per work package you have to report on deliverables achieved and indicate their contribution to achievement of project activities in each work package. Press button Add deliverable, select from drop-down list deliverables planned in the application form, describe deliverable achieved, enclose evidence of deliverable (photos, lists of participants, developed materials, etc.) (Fig.38). If achievement of deliverable is not finished, please provide evidence of progress in achievement of deliverable (e.g. draft of report, part of scientific research written, etc.). Then, please describe how achievement of particular deliverable contributed to achievement of the relevant activity. In case during reporting period you had some problems or 19

deviations, please describe solutions found and whether problems had an impact on project implementation. Fig.38 Reporting in work package It is recommended that deliverable evidences are compiled in one document (pdf-format) with the maximum size of 10 MB for one file. Name of attached file shall contain topic of the document. Audio-visual materials should be attached as a link to the report where possible. Section List of Expenditure In this section all costs paid out ( gone out of the bank account ) during reporting period have to be reported and justified with relevant supporting documents. For each amount of costs paid out in respective reporting period List of expenditure has to be filled in this way: 1) Enter section List of expenditure and press Add real cost and form for reporting of costs will be generated (Fig.39). Costs cannot be declared as a lump sum, as this options is foreseen only for preparation costs (more information in section 3 Preparation and submission of Partner report (period 0) ). Fig.39 Adding costs 2) Fill in form List of expenditure (Fig.40): 20

Fig. 40 List of Expenditure Budget line select BL under which costs are planned in the application form. Work package select WP under which costs are planned in the application form.!!! Please keep in mind that costs have to be reported under relevant budget line and work package planned in the application form. The system does not automatically generate drop-down list with BLs and WPs with planned costs. Internal reference number - transaction number in your accounting system. Invoice number number of invoice for delivered product or service (for reporting staff costs, please leave this field empty. For reporting of travel and accommodation costs please put number and date of Settling of accounts form (Avansa norēķins/ avanso apyskaita)). Invoice date date of invoice or other document that is used for reporting of costs. Date of payment date of payment in book-keeping. Currency EUR. Total value of item in original currency total costs including VAT in EUR. Even if costs have been occurred in other currency then Euro, costs have to be reported in Euro as accounted in book-keeping. VAT amount of VAT in original currency (EUR), if relevant. Declared amount in the original currency amount of costs declared (excluding VAT if VAT can be recovered by the project partner or with VAT if the project partner is not entitled to recover VAT). Expenditure outside the programme area indicate amount that you have spent outside the Programme area (More information in section 9.1. General rules applicable to the project budget of the Programme manual). Description 1 full name of service/goods provider. Description 2 short description of the cost item to explain why it is reported. Link the cost to implemented activity. 21

Partner comment more explanation on reported costs, if needed. Upload supporting documents for each amount of reported costs. Maximum size for uploaded file is 10 MB. Name of attached file shall contain topic of the document. Press Add to save information in the form List of Expenditure. More information about eligibility of costs please find in chapter 9 Project budget of the Programme Manual and reporting in sub-section 7.3.1. Project reporting of the Programme manual. Table No 1 gives overview of supporting documents to be submitted for costs reported under each BL. Table No 1 Supporting documents for reported costs under BLs BL Staff costs (real costs method) Full-time Part-time assignment with a fixed percentage of time worked on the project per month Part time assignment with a flexible number of hours worked on the project per month Supporting documents 1. Employment document; 2. Job description providing information on responsibilities related to the project; 3. Payslips or other documents of equivalent probative value; 4. Proof of payment of salaries and the employer s contribution; 5. Other documents that could be relevant according to national legislation. No submission of project time sheets is required. 1. Employment document; 2. Document setting out the percentage of time to be worked on the project per month (if not specified in the contract); 3. Job description providing information on responsibilities related to the project; 4. Payslips or other documents of equivalent probative value; 5. Proof of payment of salaries and the employer s contribution; 6. Other documents that could be relevant according to national legislation. No submission of project time sheets is required. 1. Employment document (including information on the monthly working time); 2. Job description including information on tasks related to the project; 3. Payslips or other documents of equivalent probative value; 4. Data from the project partner organisation working time registration system - providing information on the total number of hours worked per month. The time registration system must cover 100% of the actual working time of the individual; 5. Project time sheets; 6. Proof of payment of salaries and the employer s contribution; 22

7. Other documents that could be relevant according to national legislation. Contracted on an hourly basis Staff costs (flat rate) Office and administration costs (flat rate) Travel and accommodation costs External expertise and services costs 1. Employment document (including information on the hourly rate); 2. Job description providing information on responsibilities related to the project; 3. Payslips or other documents of equivalent probative value; 4. Data from the project partner organisation working time registration system providing information on the total number of hours worked per month. The time registration system must cover 100% of the actual working time of the employee; 5. Project time sheets if employee also fulfils tasks not related to the project implementation. 6. Proof of payment of salaries and the employer s contribution; 7. Other documents that could be relevant according to national legislation. No supporting documents are needed. The system will automatically calculate amount of costs to be reported as the flat rate (15% of eligible costs reported under BL3, BL4, BL5 and BL6). No supporting documents are needed. The system will automatically calculate amount of costs to be reported as the flat rate (15% of eligible costs reported under BL1). 1. Agenda or similar document of the meeting/seminar/conference; 2. Paid invoices (e.g. hotel bills, travel tickets); 3. Daily allowance claims; 4. Proof of payment; Travel reports, route sheets and other documents which are required by national legislation. 1. Evidence of the selection process, in line with national procurement rules or the EU public procurement rules depending on the contract amount; 2. A contract or a written agreement laying down the services to be provided with a clear reference to the project. For experts paid on the basis of a daily fee, the daily rate together with the number of days contracted and the total amount of the contract must be provided. Any changes to the contract must comply with the public procurement rules and must be documented; 3. An invoice or a request for reimbursement providing all relevant information in line with the applicable accountancy rules; 4. Outputs of the work of external experts or service deliverables; 23

5. In case of organisation of meetings and events: - meeting/event agenda, - memo/minutes/report of the meeting/event, if available, - list of participants with signatures for each day (a standard form of a List of participants for reporting on events must be used which is published on the Programme website www.latlit.eu.), - photos from major meetings/events, - as recommendation - evaluation summary from training/skills raising events/workshops/consultations based on individual participant s assessment sheets, - handouts (obligatory to be provided for control purposes if preparation of handouts is paid under BL External expertise and services costs ); In case of other outputs produced by external experts: - developed documents (e.g. studies, researches, programmes); - information and publicity materials (e.g. press articles, leaflets, CDs, website print-outs, brochures, small promotion materials such as pens, etc.); 6. Proof of payment; 7. Act of delivery and receipt (if required); Other documents that could be relevant according to the national legislation. Equipment costs Infrastructure and works 1. Evidence of the procurement process (announcement, selection, award) in line with the national procurement rules or the EU procurement rules depending on the amount of the contract; 2. Invoice providing all relevant information in line with the applicable accountancy rules; 3. Contract laying down the purchase of equipment, if relevant, with clear reference to the project and the programme. 4. Proof of payment; 5. Act of delivery and receipt; 6. Pictures of purchased equipment; Other documents that could be relevant according to national legislation. 1. Evidence of the procurement process (announcement, selection, award) in line with the national procurement rules or the EU procurement rules depending on the amount of the contract; 2. Contract laying down the investments in infrastructure, with clear reference to the project and the programme. For contracts based on a daily fee, such fee together with the number of days contracted and the total amount of the contract must be provided; 24

3. Invoice providing all relevant information in line with the applicable accountancy rules; 4. Proof of payment; 5. Act of delivery and receipt (acceptance act); 6. Pictures of infrastructure objects constructed/renovated with proof that publicity rules have been respected; Other documents that could be relevant according to national legislation.!!! Reporting of staff costs and office and administration costs using flat rate method is ensured automatically by the system (Fig.41). Fig.41 Reporting flat rates In some fields system will show FR that means flat rate used for calculation of the amount of costs. Cost item calculated using flat rate cannot be deleted or corrected. If you make changes in reported costs, please press Recalculate flat rate on the left-side menu of the report. Section Contribution and Forecast Please specify amount of ERDF co-financing to be spent during the next reporting period (Fig.42). If your forecast differs from the planned spending in application form, provide brief description on the reasons. Fig.42 Forecast You have also to enter amount of partner contribution in the report. In the in input field Current report enter the amount that is automatically calculated by the system as Target Partner Contribution Value (Fig.43). 25

!!! If amount of partner contribution is not specified or do not match with amount automatically calculated by the system, you will not be able to submit prepared Partner report until correct amount is provided. Fig.43 Partner contribution Section Attachments In section Attachments please upload any documents that you find relevant for the report. However, supporting documents for reported costs should be attached in section List of Expenditure. The file name shall contain topic of the document attached and title of the partner. It is recommended that documents are attached in pdf-format with the maximum size for one document 10 MB. Audio-visual materials should be attached as a link to the report where possible.!!! It is possible to delete the report only as long as it has not been submitted to the JS. In order to do this, the LP needs to press on the Delete Report button in the left-side menu (Fig.44). Fig. 44 Delete report Submission of the Partner report After Partner report is prepared, please check it by pressing Check saved report on the left side menu (Fig.45). 26

Fig.45 Check saved report If project partner s contribution in section Contribution and Forecast is not indicated or specified incorrectly, you will see the following error message (Fig.46): Fig.46 Error message Please check specified amount of project partner s contribution in section Contribution and Forecast. If partner report check is successful, please press Submit report on the left-side menu and it will be submitted to FC (Fig.47). Fig. 47 Submit report After submission of the Partner report you will see in reporting section that the report has been submitted (Fig.48). Fig. 48 Status of report Please inform the FC that you have submitted the report by sending to FC a message via Mailbox (you can see contacts in section Contacts ) or by sending an e-mail. 27

Partner finance report Under section Partner finance report (left-side menu when inside Partner report) you can find different financial tables presenting reported costs (Fig.49). The tables are updated live with every new cost item. Fig. 49 Partner finance report Please note that Currently reported column changes over time. Initially (when preparing the report), it is amount to be declared to FC. After submission to FC it becomes amount declared to FC. It changes into amount certified by FC after the FC certificate is issued and finally changes into amount included in project finance report once the LP submits the Project report with the relevant certificate to the JS. After submission of the Partner report During verification of the Partner report, FC can revert back Partner report for clarifications or corrections. If some documents are missing, the FC will open only section Attachments in the report for uploading documents. After FC checks the Partner report, FC certificate will be issued and you will see in reporting section the date of report s verification and issued FC certificate (Fig. 50). Fig.50 View of FC certificate When checking the Partner report, FC can deduct ineligible costs or to withdraw costs from respective Partner report for additional clarification. In such case Partner can see deducted or withdrawn costs for additional clarification in FC certificate: 1) Press on a magnifying icon in column Certificate (Fig.50), you will get in FC certificate and will be able to open FC certificate in pdf format. In the table Expenditure declared and certified by budget line you will see amounts declared by partner, certified by FC and the difference that was not certified (it means that costs have been deducted or withdrawn for additional clarification) also FC comments on reasons for deducting costs (Fig.51). 28

Fig.51 FC certificate 2) Press magnifying icon in column View Report (Fig.50), enter section Partner Finance Report on left-side menu and in the table Partner Expenditure Per Budget line you will see financial tables with reported and certified amounts (Fig.52): Fig.52 Reported and certified amounts 5. Preparation and submission of Project report (period 1 and next) Project report has to be prepared by the LP based on information provided in Partner reports and certificates issued by the FC. To generate Project report, the LP must do the following: 1) In reporting section select role LP (Fig.53). The LP role allows to see reports of all project partners and to create and submit the Project report. LP can access the reports and the FC certificates of all partners. Fig.53 LP role 2) Press Create new report, select from drop-down list a period for which report will be prepared and Project report form will be generated (Fig.54): Fig.54 Create report 29

!!! The previous project report must be always submitted to the JS before a new one can be created. Project report consists of the following sections (Fig.55): 1) Report 2) Work packages 3) Certificates 4) Project report tables 5) Attachments Fig.55 Sections of Project report Section Report In the input field Highlights of main achievements (Fig.56) please describe the main achievements implemented by all project partners during reporting period towards project results. Add brief descriptions what has been done in the project and what the results were achieved. If achieved project results are available on the web (brochures, methodological materials, ICT tools), please insert full links to the website. Fig.56 Highlights of main achievements In the next sub-section List of partner FC certificates LP must put ticks for each certificate issued by the FC, so that all partners costs are included in the report (Fig.57). To read more information about certificates, please read paragraph below Certificates.!!! LP must tick all certificates issued by the FC in order to report costs for all partners. Costs not reported in relevant period cannot be reported in the next periods, except costs not certified by FC and indicated in FC certificate as costs under clarification. 30

Fig.57 List of partner FC certificates In sub-section Project specific objectives select the level of achievement of each project specific objective and provide explanation on progress achieved within the reporting period (Fig.58). Fig.58 Project specific objectives Sub-section Project main outputs achievement will be filled in automatically by the system based on information provided in work packages. In sub-section Target groups reached the LP must provide information on the target groups reached by the project within reporting period. This information has to be collected from project partner reports. Please specify quantity of target group reached, provide proof that the target group was reached (organised event, source from media, etc.) and description of the target group. In sub-section Problems and solutions found please describe any problems that project partners faced during reporting period and solutions found to solve the problems or still need to be found. Describe if occurred problems have had or will have an impact on the project implementation and if specific actions are required. In the next sub-section please indicate to which extent horizontal principles have been reached and provide short description on contribution provided. Box Fully implemented should be ticked only for the final report when all project activities have been implemented. Table Reporting Per Work package Overview will be filled in automatically by the system based on information provided in work packages. 31

Section Work packages This section requires reporting on implementation of each work package within the reporting period. For each work package provide information on WP status, implemented activities, faced deviations, achieved project main outputs and indicate status of activities and deliverables. When relevant work package is selected, you will see several input fields to be filled in: WP status - choose work package status from the drop-down list (Fig.59). Fig.59 WP status Activities implemented during reporting period - describe the progress in activities implemented and inform how partners were involved in implementation of activities. Problems and deviations - describe and justify any problems or deviations occurred during implementation of activities within particular work package. If you have had any minor changes during reporting period, please describe them in this section and provide justification why changes were necessary and if they had an impact on project implementation. Project main outputs specify quantity of main outputs achieved within particular reporting period, indicate level of achievement and upload evidence of achieved project main output (e.g. photos of created/updated infrastructure objects, document presenting evidence on increase of tourists coming to supported sites of cultural and natural heritage or evidence of developed/improved social service or/and social inclusion measures, etc.). It is recommended to compile all evidences for each project main output in one pdf file with size not more than 10 MB. The file name shall contain topic of the document attached and title of the partner. Status of activities and deliverables - indicate status for each activity and deliverable from drop-down list and provide short description of how the implementation of activity and delivery has taken place during reporting period. Enclose evidences for each activity and deliverable. It is recommended to compile all evidences for project main output in one pdf file with the size not more than 10 MB. The file name shall contain topic of the document attached and title of the partner.!!! If evidences of achieved project main outputs/implemented activities and deliverables have been already enclosed in Partner reports, please inform about that in the description part of each WP and do not upload the same files once again. 32

!!! Do not forget to press Save report during preparation of the Project report Section Certificates In this section the LP will see all certificates issued by the FC for each project partner. If for some partner(s) certificates are not issued, the LP shall clarify from respective project partner the status of Partner report.!!! LP must attach all FC certificates issued for each project partner because costs that have not been reported in relevant period cannot be reported in the next periods, except costs not certified by FC and indicated in FC certificate as costs under clarification. The LP can enter each Project partner s certificate and see costs certified by FC (in section List of Expenditure ). The LP shall include in the Project report all costs certified by FC. In exceptional and justified cases the LP has possibility to deduct partner s costs if they are not relevant for the project. In such case the LP has to provide very strong justification for deduction of costs. The LP cannot increase costs certified by FC. Section Project Report Tables It presents project expenditure in different tables per BL, per WP, per partner, etc. Section Attachments In section Attachments please upload any documents that you find relevant for the report. It is recommended that documents are attached in pdf-format with the maximum size of one document 10 MB. The file name shall contain topic of the document attached and title of the partner. Submission of the Project report After Project report is finished, please check it by pressing Check saved report on the left-side menu (Fig. 60). Fig.60 Check saved report If Project report check is successful, please press Submit report on the left-side menu and it will be submitted to JS (status Submitted ) (Fig.61). 33

Fig.61 Submit report Please contact your responsible project manager at JS and inform about submission of Project report. Together with the Project report the LP has to submit Confirmation letter that is signed with electronic signature (attach it in section Attachments of Project report) by LP s authorised representative or signed in paper sent to JS by post to address: Development Instruments Department The Ministry of Environmental Protection and Regional Development of the Republic of Latvia Peldu iela 25, Riga, Latvia, LV-1494 If signing person is different from LP s authorised person indicated in the application form, please attach also document certifying that the person has rights to sign documents.!!! Project report is not verified by JS until Confirmation letter is not received at JS. During verification of the Project report, JS may can ask clarifications from the LP or corrections in the report. Clarification requests will be sent electronically. JS will revert the report to LP and in the reporting section status for the report will be In Process. 6. Final report When the project implemented, please prepare final report. The final report will consist of only content questions including an analysis of project activities and outcome performance or an assessment of aims and objectives achieved. No costs need to be reported in the final report. Instructions on how to fill in the Final report will be updated. 34

7. Attachment No 1: Confirmation for Project report Attachment No 1 Project number Project title Project acronym Lead Partner (LP) Reporting period number Reporting period duration 1 ERDF co-financing requested 2 Confirmation for Project report By signing this Confirmation letter the Lead partner confirms that: the project neither in whole or in part has or will receive any other additional EU funding (except for the funding indicated in this project progress report) during the whole duration of the project; the project is in line with the relevant EU and national/regional legislation and policies of the regions and countries involved; the Lead partner and the project partners have acted according to the provisions of the relevant national and EU regulations, especially regarding structural funds, public procurement, state aid, environment and equal opportunities, as well as the specific provisions of the Interreg V-A Latvia Lithuania Programme 2014 2020; the project respects equal opportunities and non-discrimination and has no harmful impact on the environment; information and documentation in this Project report and its attachments give the correct description of the implementation and the current status of the project. Official title of the organisation in English Name and position of the authorised representative Signature Date of signature 1 Reporting period duration specified in the application form section Define period 2 Amount of requested ERDF co-financing must match with amount indicated in the ems (section of the Project Report: Project Report tables /1st table from the top: Project Report expenditure summary /column Total amount certified by FC/ERDF ) 35