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TEMPUS Environmental Governance for Environmental Curricula EC Tempus Joint Project 511390-TEMPUS-1-2010-1-SK-TEMPUS-JPCR

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Comenius University in Bratislava Faculty of Natural Sciences, Department of Landscape Ecology TEMPUS Environmental Governance for Environmental Curricula – PowerPoint PPT presentation

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Title: TEMPUS Environmental Governance for Environmental Curricula EC Tempus Joint Project 511390-TEMPUS-1-2010-1-SK-TEMPUS-JPCR


1
TEMPUSEnvironmental Governance for Environmental
Curricula EC Tempus Joint Project
511390-TEMPUS-1-2010-1-SK-TEMPUS-JPCR
Comenius University in Bratislava Faculty of
Natural Sciences, Department of Landscape
Ecology
EnGo Consortium Meeting, February 20 February
23, 2013Warsaw (Poland)
Administrative and financial aspect of the project
  • Presentation prepared by Anna MIKLOŠOVICOVÁ
  • Presentation presented by Katarína PAVLICKOVÁ

The project is funded by the Education,
Audiovisual and Culture Executive Agency (EACEA)
2
The most often occurred mistakes in
administrative and financial statements
TEMPUS 511390 Environmental Governance for
Environmental Curricula
Staff costs Keep the percentage proportion between staff costs and actually spend direct costs (staff travel equipment printing other) it means, if you have for example 25 for staff costs, do not exceed 25. Missing staff conventions and payslips, bank statements, employment contract etc. Travel costs and costs of stay Wrong classification of expenses between travel costs and costs of stay. Missing travel tickets, visa payments, boarding passes, etc. Student mobilities shorter than 2 weeks. Exceeded limits for costs of stay in the case of student mobilities (special limits). Equipment Here are problems only with Belarus partners (because of bad exchange rate) which have exceeded limits for their equipment budgets. Please, buy equipment according the list of equipment from the original project proposal or according the changed list approved by EACEA agency in Brussels.
3
The most often occurred mistakes in
administrative and financial statements
TEMPUS 511390 Environmental Governance for
Environmental Curricula
Printing and publishing You can not print materials for Scientific conference, Papers from conference, Monographs, etc. that are not relevant for the aims of our project (so please, use different description of the expenses or write there that it will be used for students as a study document for new study programmes). Other costs Post and express post charges are not other costs (they are indirect costs) Refreshment is not other costs (we should not have them at all, but in the indirect costs we do not need any supporting documents, so you can use money from this budget for it). Indirect costs Keep the percentage proportion between indirect costs (maximum 7) and actually spend direct costs (staff travel equipment printing other) you can not exceed 7 from already spent direct costs.
4
DOCUMENTATION REQUESTED BY EACEA AGENCY
ACCOUTING ENTRIES
TEMPUS 511390 Environmental Governance for
Environmental Curricula
Each partner institution will submit to all the expenses these accounting entries (if available)  Accounting journals General ledger (it has to contain these data identification number of journal voucher, the date of payment/accounting, the date of payment/accounting, paid amount in original currency and accounted amount in national currency , financial entry (item acc. economic classsification), account of general ledger, description of expenses) Cash Book (statements from cash book) Inventory register (see Equipment) it should contain these data identification number of the inventory ( equipment) registered at institution, the date of equipment registration, the name and brand of equipment, amount paid for the equipment and the national currency in which was this amount paid
EXTERNAL AUDIT
5
DOCUMENTATION REQUESTED BY EACEA AGENCY
TEMPUS 511390 Environmental Governance for
Environmental Curricula
Details of the legal status of the organisation Details of the organisational structure of your organisation (i.e. organigram) plus brief descriptions of the work carried out by all persons working on the project. A list of signatories to the bank account(s) used for the project. Clarification of the VAT status of the organisation and whether VAT is being claimed on the project expenses. Audit trail clear link between the (sum of) amounts claimed per item in Financial Reports claimed from the Agency, the bookkeeping and the supporting documents. It is not the duty of auditors to reconcile an audit trail that does not tally with the Financial report sent to the Agency. General ledger for the duration of the project and name of accounting software.
EXTERNAL AUDIT
6
DOCUMENTATION REQUESTED BY EACEA AGENCY
TEMPUS 511390 Environmental Governance for
Environmental Curricula
An explanation of procedures in place for making project expenditure (i.e. initiation of purchase, receipt of invoice, authorisation of payment, recording of amount in accounting ledgers) please provide printouts of any costs centres used for the project. !!! Bank statements !!! (to prove the payments were made) used for the payment of project expenses and receipt of EU funding received from the Coordinator. Details of bank interest earned on the funds paid by the Agency. List of EU funded projects for the last five years. Details of any known problems in the project relevant for the financial audit. National policy and Internal rules (if any) on travel and subsistence.
EXTERNAL AUDIT
7
I. Staff costsDocumentation supporting the costs
incurred
TEMPUS 511390 Environmental Governance for
Environmental Curricula
  • STAFF CONVENTIONS!!!
  • Authorised timesheets for each staff
    member/expert for their work on the
    project
  • Calculation of the hourly/daily or monthly
    rates for employees claimed in the Financial
    Report
  • Access to payroll records in order to compare
    the budgeted unit costs claimed to actual
    salaries using documents such as payslips and
    employment contracts, bank statement from project
    account

Academic Administrative
  • Description of the work performed by each
    person.
  • Fiscal declaration of annual salary when
    applicable.
  • Personnel register.
  • Proof of usual remuneration policy.
  • If the beneficiary is unable to provide
    timesheets or equivalent justification of time
    worked on the project, the entire amount claimed
    for the employee may be declared ineligible!!!

8
I. Staff costsTEMPUS Timesheet
TEMPUS 511390 Environmental Governance for
Environmental Curricula
9
I. Staff costs Sub-contractingDocumentation
supporting the costs incurred
TEMPUS 511390 Environmental Governance for
Environmental Curricula
  • Original invoices supporting the fees claimed.
  • Description of the work performed by third
    party staff.
  • Contracts with subcontractors.
  • Documentation relating to tenders.
  • Original invoices supporting legal and
    professional fees claimed.
  • Description of the work performed by each
    person.
  • Fiscal declaration of annual salary when
    applicable.
  • Personnel register.
  • Proof of usual remuneration policy.

10
II. Travel costs and costs of staySupporting
documents
TEMPUS 511390 Environmental Governance for
Environmental Curricula
To be kept by KUB with project accounts (upon request of EACEA, the beneficiary should be able to send the supporting docs. immediately)
Individual mobility reports and all copies of travel tickets, boarding passes, invoices, receipts.
travel tickets
boarding passes
invoices
Must be retained by KUB!!!
copy of national directive and internal
regulations on the reimbursement rate per km
receipts
11
TEMPUS 511390 Environmental Governance for
Environmental Curricula
II. Travel costs and costs of stay
Be careful on daily allowances not only for
staff, but mainly for students, who have special
limits!!! Daily allowance costs for
subsistence, accommodation, local and public
transport such as bus and taxi, personal or
optional health insurance
Accommodation 62 / night
EXAMPLE
Together 311
Local and public transport 8
Allowance 434
Subsistence 39 / day
Budapest 3 days
12
II. Travel costs and costs of stay
TEMPUS 511390 Environmental Governance for
Environmental Curricula
  • Original airline tickets or travel agents
    invoices and boarding passes.
  • Bus/train tickets and taxi receipts.
  • Proof of usual remuneration policy.

Travel
  • Details of per diems claimed (including dates and
    purposes of visits made)
  • Proof of usual remuneration policy.

Subsistence
  • If the beneficiary is unable to provide
    original airline tickets or travel agents
    invoices and boarding passes bus/train tickets
    and taxi receipts or any other supporting
    documents about travel expenses they will be
    declared ineligible!!! Exchange losses are
    ineligible must be covered by own resources.

13
II. Travel costs and costs of stay
TEMPUS 511390 Environmental Governance for
Environmental Curricula
  • It has to be submitted Individual mobility report
    together with all the supporting documents
  • Application form about mobility accounting (in
    the application form should be inducted all the
    expenses per diem allowances, accommodation,
    travel costs, other costs associated with
    mobility (e.g. buying of visas, etc. all the
    expenses have to be documented by invoices,
    bills, etc.). Accommodation invoice or receipt,
    travel costs travel tickets and for air travel
    costs flight tickets and boarding passes may
    represent suitable documentation where both the
    cost of the trip and passengers
    names / dates / place of departure and
    destination are evident, supporting document
    about the payment for travel ticket, flight
    ticket bank statement, invoice or receipt, in
    the case of payment via internet statement from
    internet banking about the payment.
  • For the costs is necessary to submit all
    available bank statements from the project
    account that prove payment for expenses.
  • Hereby it is necessary to submit national and
    internal directives and statutory requirements on
    which basis were calculated per diem allowances,
    eventually internal directives adapting rules for
    travel costs.

14
TEMPUS 511390 Environmental Governance for
Environmental Curricula
III. Equipment
  • Original invoices supporting the costs claimed
  • Details of the physical location of the equipment
    items (Fixed asset Register)

NO VAT, DUTIES and CHARGES !!!
  • Invoice, delivery order documents on which
    basis was chosen supplier (e.g. general contract,
    purchase contract, internal directive adapting
    rules about purchasing of equipment in
    institution, etc.), bank statement.
  • Inventory card or statement from inventory
    register, which confirms equipment incorporation
    to the inventory of institution.

Additional docs
15
TEMPUS 511390 Environmental Governance for
Environmental Curricula
IV. Printing and publishing
  • invoices, delivery orders, bank statements or
    other documents proving eligibility of expenses

Documents
All invoices (originals or certified copies) must
be retained by KUB!!!
4 common textbooks financed with the support of
P01 UKB
  • P01 UKB retains 15 000 EUR for 4 common
    textbooks.
  • It means, responsible partner for each textbook
    will receive from P01 UKB 3 750 EUR.
  • 2 possibilities for reimbursement
  • Responsible partner will ask for 2 invoices the
    first one will be counted on 3 750 EUR and this
    one will be send to Comenius university for
    reimbursement. Rest of the money paid for the
    textbook printing will be on the separate
    invoice, which will be retained by partner.
  • Responsible partner will have only one invoice
    for printing the textbooks and this one will be
    sent as the invoice from their institution with
    amount 3 750 EUR for partial reimbursement.

16
TEMPUS 511390 Environmental Governance for
Environmental Curricula
V. Other costs
  • invoices,
  • delivery orders,
  • bank statements
  • or other documents proving eligibility of
    expenses.

Purpose
17
Administrative overheads
TEMPUS 511390 Environmental Governance for
Environmental Curricula
  • Invoices and agreements supporting insurance
    costs claimed.

18
TEMPUS 511390 Environmental Governance for
Environmental Curricula
!!! IMPORTANT !!!
  • All the submitted documents will be photocopies
    under seal and signed by the legal representative
    of the institution with the formulation
  • The photocopy is consistent with original
  • If there will be missing any supporting document
    (e.g. bank statement, payslip, invoice, boarding
    pass, etc.) these expenses will be considered as
  • ineligible!!!

19
Exchange looses and gains
TEMPUS 511390 Environmental Governance for
Environmental Curricula
According the Guidelines for the use of the Grant (point 10.2) exchange losses are considered as ineligible costs. We would like to know, if the exchange gains should be reimbursed to the EACEA agency or used in other project headings (because we did not find that in this Guidelines). This question is very important especially for Belarus partners, because as we have informed agency many times, in this country are huge exchange losses (about 300).  Exchange losses and gains You can keep the exchange gains and use them for the benefit of the project. Unfortunately the rules of exchanges losses are strict and should be applied. All the partners, who have exchange profits, please send Anna as soon as possible the amount of profits from the first period of the project and write official request how would you like to spend the money (because it is mainly for Belarus partners, we suggest to use them for purchasing the rest of equipment according the original proposal).
20
VAT declaration about eligibility
TEMPUS 511390 Environmental Governance for
Environmental Curricula
According the Guidelines for the use of the Grant (point 10.2) also VAT is considered as ineligible costs, unless the beneficiary can show that he is unable to recover it according to the applicable national legislation. The VAT is in general ineligible. Only if you can prove that they have not been able to have exemption or reimbursement of VAT by getting a certificate from the official financial authority for the invoices that have been issued in your country the VAT can be considered as eligible. We need this kind of document from each country also from EU countries, because VAT is everywhere invoices from travel costs and costs of stay, printing and publishing, other costs, etc.). From Slovakia we have this kind of document from tax bureau it means, that VAT is considered as eligible costs for all the invoices that have been issued in Slovakia.
21
TEMPUS 511390 Environmental Governance for
Environmental Curricula
Co-financing
Item (acc. original proposal) Budget Current status
P01 Staff costs 16 600,00 EUR 16 206,72 EUR
P02 Travel costs and costs of stay 12 500,00 EUR 8 832,13 EUR
P04 Staff costs 4 500,00 EUR 1 246,00 EUR
P05 Staff costs 5 400,00 EUR 2 584,00 EUR
P06 Printing and publishing 11 200,00 EUR 0,00 EUR
P07 Printing and publishing 11 377,00 EUR 75,00(SC)900,57(TC)785,46(PP)1761,03 EUR
P08 Printing and publishing 8 190,00 EUR 1329,00 (SC) 409,24 (PP) 1738,24 EUR
P09 Printing and publishing Other 4 000,00 EUR 166,96 (TC) 166,96 EUR
P10 Printing and publishing 17 000,00EUR 143,82 (TC) 143,82 EUR
P11 Printing and publishing 11 000 EUR 940,25 (TC) 607,77 (PP) 1548,02 EUR
P12 Printing and publishing 9 000 EUR 1 632,76 EUR
P13 Printing and publishing 2 900 EUR 62,00 (TC) 1 061,21 (PP) 1123,21 EUR
P14 Printing and publishing 17 000 EUR 14 923,62 EUR
P15 Printing and publishing 1 400 EUR 0,00 EUR
P16 Printing and publishing 11 000 EUR 0,00 EUR
Please, inform P01 UKB about the changes in
co-financing, because we have to inform EACEA
agency in Brussels!!!
22
TEMPUS 511390 Environmental Governance for
Environmental Curricula
Exchange rates
All transactions ? EUR must be converted and
reported in EUR in the Financial Statement of the
Final Report Which exchange rate? From the
date that the second pre-financing is received
until the end of the eligibility period the rate
of the month in which co-ordinator of the project
P01 UKB received the second pre-financing should
be applied. The second pre-financing was received
in January 2013
Num. country code Country Alpha country code Currencies ISO code Rate
Currencies quoted daily by the European Central Bank Currencies quoted daily by the European Central Bank Currencies quoted daily by the European Central Bank Currencies quoted daily by the European Central Bank Currencies quoted daily by the European Central Bank Currencies quoted daily by the European Central Bank
064 Hungary HU forint HUF 290,790000
060 Poland PL zloty PLN 4,080900
073 Belarus BY Belarussian rouble BYR 11320,000000
075 Russia RU new rouble RUB 40,230000
072 Ukraine UA hryvnia UAH 10,5372
23
Thank you very much for your attention!
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