Belarus Denmark Estonia Finland Germany

BelarusDenmarkEstoniaFinlandGermanyLatviaLithuaniaNorwayPolandRussiaSweden

Reporting Procedures

by Olga SmirnovaTacis Expert for Russia

BSR INTERREG III B Joint Secretariat Riga

3rd INTERREG IIIA North priorityLead Partner Seminar

REPORTING

• Activity report = description of the Action

• Financial report = budget details for the Action

The reporting procedure is described in art. 2 of the General Conditions

Interim reportProvided by the projectsexceeding 12 months andfinancing by the CA is more than100 000EURO

(by the end of the 1st year)

Final reportProvided by all projects

(within 3 months afterfinalizing the project)

INTERIM FINANCIAL REPORT

1. Summary table - INTERIM FINANCIAL REPORT - template 2

2. Summary tables for Fees and Per Diems - templates 4 and 5

4. Copies of supporting documents for Budget line 3 (Equipment and Supplies)

3. Summary tables for budget headings 2,3,4,5 and 6–template 6

5. Presence sheets for participants of seminars, conferences, workshops etc – template 7

6. Copies of addenda and relevant correspondence between your Organisation and the EC Delegation related to approval of financial issues

7. Second bound copy of the whole package of documents listed above

1) Summary table – INTERIM FINANCIAL REPORT

(template 2)

if budget is changed through a contractaddendum: the latest figures are indicated underthe column “In contract”

INCLUDES:-real total expenditure incurred including EC and your organisation’s (partner organisations) contribution and be as detailed as the contract budget breakdown;

- eligible costs invoiced to your organisation (partner organisations) only during project implementation period;

NB:

2) Summary tables – for FEES and PER DIEMS

(templates 4, 5)

NB:

-Each project staff member must regularly fill in timesheets (template 3);

A full-time working month consists of 22 working days

-Per Diems are paid only to the project staff and experts of the project specified by article 1. “Human Resources” for each night spent on mission;

NB: Per Diems: accommodation (hotel) costs, meals, local transportation (car rent, taxi), bed sheets in the train and sundry expenses;Per diems rate cannot exceed the official rate set for the date of the mission, which can be found at www.europa.eu.int/comm/europeaid/perdiem/index_en.htm

- Total of Timesheets for Fees (template 4) and PerDiems (template 5) is transfered into the heading “Human resourses” of the FINANCIAL REPORT

3) Summary tables – for budget headings 2,3,4,5 and 6

(templates 6)

exchange rates are available athttp://europa.eu.int/comm/budget/infoeuro/files.htm

REQUIRED:

- to summarize all relevant invoices and receipts in tables

- to keep originals of the invoices and receipts for 7 years in your organization;

- to transfer only the total per sub-heading to the FINANCIAL REPORT

NB: month of actual payment of an invoice or ticket determines the exchange rate

4) Copies of supporting documents for for budget line 3

(Equipment and Supplies)

- Copy of invoice - Copy of invoice-facture - Copy of delivery notice (товарная накладная) (if appropriate)

- Copy of the document confirming the payment for the equipment (copy of cash check, copy of payment order)

OTHER5) Presence sheets for participants of seminars, conferences,workshops etc (template 7)

6) Copies of addenda and relevant correspondence betweenyour Organisation and the EC Delegation related to approval offinancial issues 7) Second bound copy of the whole package of documentslisted above

FINAL FINANCIAL REPORT (1)

1. Summary table - FIANL FINANCIAL REPORT – template 2

4. Summary tables for Fees and Per Diems - templates 4 and 5

6. Copies of supporting documents for Budget line 3 (Equipment and Supplies)

5. Summary tables for budget headings 2,3,4,5 and 6–template 6

3. Copies of timesheets of each Staff member/Expert covering the whole period (template 3)

2. Audit Certificate (Annex IV of the Contract) for project in case of a grant of more than 100 000 EURO

10. Second bound copy of the whole package of documents listed above

9. Copies of addenda and relevant correspondence between your Organisation and the EC Delegation related to approval of financial issues

7. Presence sheets for participants of seminars, conferences, workshops etc – template 7

FINAL FINANCIAL REPORT (2)

8. Statement from your bank about interests accrued from pre-financing paid by the EC

2) AUDIT Certificate(Anex VI to the Grant Contract)

approved auditor who is a member of internationallyrecognized supervisory body for statutory auditing

PURPOSE:

- to certify that the amount that you report is correct;

- to confirm that the amounts claimed by the Beneficiary have actually and necessary been incurred and each invoiced item has a valid and original supporting document;

- to confirm and attest the accuracy of your Final Financial Report by signing each page of the Financial Report Table and the Summary Tables.

NB:

4) Copies of supporting documents for for budget line 3

(Equipment and Supplies)

- copy of invoice; - copy of invoice-facture; - copy of delivery notice (товарная накладная) (if appropriate);

- сopy of agreement for equipment purchase (if appropriate); - copy of the document confirming the payment for the equipment

(copy of cash check, copy of payment order);

- certificate of origin for the equipment;- tender documentation (if appropriate);- transfer of ownership document (should be stamped and signed by both parties);- if the equipments remain with the beneficiary - organization, then the accounting documentation confirming that the equipment is on the organization’s balance should be provided.

ADDITIONALLY:

Contact:Helen Flamme (EC Delegation in Moscow)+7 495 721 20 [email protected]

Olga Smirnova (JS in Riga)+ 371 735 73 69www.bsrinterreg.net/[email protected]