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Financial reporting Finantsaruandlus Joint Technical Secretariat / Ühine Tehniline Sekretariaat Seminar for Auditors 25 April 2012 Tartu, Estonia Audiitorite seminar 25 aprill 2012 Tartu, Eesti
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Financial reporting Finantsaruandlus

Jan 29, 2016

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Seminar for Auditors 25 April 2012 Tartu, Estonia. Audiitorite seminar 25 aprill 2012 Tartu, Eesti. Financial reporting Finantsaruandlus. Joint Technical Secretariat / Ühine Tehniline Sekretariaat. Expenditure verification report Kulude kontrolli aruanne. - PowerPoint PPT Presentation
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Page 1: Financial reporting Finantsaruandlus

Financial reportingFinantsaruandlus

Joint Technical Secretariat / Ühine Tehniline Sekretariaat

Seminar for Auditors25 April 2012Tartu, Estonia

Audiitorite seminar25 aprill 2012

Tartu, Eesti

Page 2: Financial reporting Finantsaruandlus

Expenditure verification report Kulude kontrolli aruanne

Payment option 1/ Makseviis valik 1(grant < 300 000 EUR and implementation period < 18 month)EVR is needed only when submitting the final reportNB! Request of payment must be accompanied by the narrative

and financial report and list of expenditures prepared by the Beneficiary (use JTS prepared template)

(toetus < 300 000 EUR ja rakendamise periood < 18 kuud) Kulude kontrolli aruanne on vaja esitada vaid koos lõpparuandega. NB! Maksetaotlus tuleb koostada koos tegevus- ja

finantsaruandega ning kulutuste nimekirjaga toetusesaaja poolt (kasutades ÜTS-i koostatud vormi)

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Page 3: Financial reporting Finantsaruandlus

Expenditure verification report Kulude kontrolli aruanne

Payment option 2/ Makseviis valik 2(grant > 300 000 EUR or implementation period > 18 month)EVR must be submitted with every request for payment and with

the final report.

(toetus > 300 000 EUR või rakendusperiood > 18 kuud)Kulude kontrolli aruanne tuleb esitada iga järgmise

maksetaotlusega ja koos lõpparuandega.

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Page 4: Financial reporting Finantsaruandlus

Financial reporting Finantsaruandlus

Grant Contract Special Conditions Art.7.3.3.“In case, where no expenditure verification report is required the Beneficiary has to provide a list of the financial and supporting documents covering the respective period and a printout of the project account showing project's income and expenditure and payments received in the period of the current Interim Report.”

Toetuslepingu eritingimused Art.7.3.3 Juhul, kui ei ole nõuet esitada kulude kontrolli aruannet peab toetusesaaja esitama loendi finants- ja tõendavatest dokumentidest, mis hõlmavad vastavat perioodi ning väljatüki projekti kontost, mis näitab projekti tulusid, kulusid ja saadud makseid vastavast aruandlusperioodist.

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Page 5: Financial reporting Finantsaruandlus

Financial report Finantsaruanne

Financial report is a part of Interim report template and includes:Sheet X “Expenditures”Sheet XI “Sources of funding”Sheet XII “Interest”Sheet XIII “Revenue”Form is pre-filled according to latest Full Application Form

Finatsaruanne on osa vahearuande vormist ja sisaldab:Leht X «Kulutused» Leht XI «Rahastamisallikad»Leht XII «Intress» Leht XIII «Tulud» Vorm on eeltäidetud vastavalt viimase täistaotlusvormiga.

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Page 6: Financial reporting Finantsaruandlus

ExpendituresKulutused

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Only “Real Spending “and “Expenditure forecast” sections must be filled in by Beneficiary

Toetusesaaja poolt peavad olema täidetud ainult “tegelikud kulud” ja “kulude prognoos”.

Page 7: Financial reporting Finantsaruandlus

Sources of funding Rahastamisallikad

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Sources of funding ratio must be in line with Project Application Form and Grant Contract

Rahastamisallikate suhe peab olema kooskõlas projektitaotluse vormi ja toetuslepinguga.

Page 8: Financial reporting Finantsaruandlus

Interest income Intress

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Bank interest from advance payments must be indicated separately from other project incomes and revenue

Ettemaksest saadud panga intresse tuleb näidata eraldi teiste projekti sisetulekute ja tuluda all.

Page 9: Financial reporting Finantsaruandlus

Revenue Tulud

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Possible sources of revenue: fee for participation in project’s events fee for using equipment bought within the project fee for using premises financed through Direct local costs

etc. Võimalikud tuluallikad:

projekti üritustel osalemise tasu projekti raames ostetud seadmete kasutamise tasu ruumide kasutamise tasu, mis on rahastatud otsestest

kontori kuludest jne.

Page 10: Financial reporting Finantsaruandlus

Supporting documents Tõendavad dokumendid

EXPENDITURE VERIFICATION REPORT(model EVR - annex 3 to the annex VII to GC)

KULUDE KONTROLLI ARUANNE (vorm KKA – lisa 3 kuni lisa VII toetuslepingus)

OR/ VÕI

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Page 11: Financial reporting Finantsaruandlus

Supporting documents Tõendavad dokumendid

Printout of the project account and list of the financial and supporting documents covering the

respective period(please use template prepared for projects with payment

option 1)

Väljatükk projekti kontost ning loend finants- ja tõendavatest dokumentidest, mis hõlmavad

vastavat perioodi(kasutada vormi mis on koostatud projektide makseviisi

valik 1 kohta)

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Page 12: Financial reporting Finantsaruandlus

JTS contacts ÜTS kontaktandmed

Thank You for Your attention!

www.estlatrus.eu

Email: [email protected]: +371 6750 9520

Address: Ausekla Str. 14-3, Riga

Tänan tähelepanu eest !

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