IMPLEMENTATION AND REPORTING LEAD BENEFICIARY SEMINAR 21 MARCH 2018 SUBOTICA, SERBIA

Transcription

1 IMPLEMENTATION AND REPORTING LEAD BENEFICIARY SEMINAR 21 MARCH 2018 SUBOTICA, SERBIA

2 ABBREVIATIONS JS = Jint Secretariat f the Prgramme PM = Prgramme Manager f JS MA = Managing Authrity NA = Natinal Authrities JMC = Jint Mnitring Cmmittee FLC = First Level Cntrl B = Beneficiary LB = Lead Beneficiary BR = Beneficiary Reprt ges t FLC PR = Prject Reprt jint reprt, ges t JS RPn = Reprting Perid - RP1, RP2 SC = Subsidy Cntract Add = Addendum OPC = Other Prject Changes PIH = Prject Implementatin Handbk PraG = Practical Guide t cntract prcedures fr EC external actins DOVE = Declaratin On Validatin f Expenditures AfR = Applicatin fr Reimbursement PR&AfR = Prgress Reprt including Applicatin fr Reimbursement IMIS = Integrated Mnitring and Infrmatin System

3 IMPORTANT GUIDELINES As any cmplex prgramme, the Interreg-IPA Hungary-Serbia prgramme has a number f imprtant dcuments yu need t get familiar with. Fr applying we had: Guidelines fr Applicants Eligibility Rules f Expenditures Fr Implementatin yu will need: Prject Implementatin Handbk (PIH - link: First Level Cntrl Manuals natinal level prcedures fr Beneficiary reprts (Srb: link) IMIS Users Manuals (Lead Beneficiary Manual, Beneficiary manual)

4 LEAD BENEFICIARY PRINCIPLE Lead Beneficiary (LB) principle is: LB assumes the leading rle in partnership LB mediates the prject twards the Prgramme Management bdies LB is slely respnsible fr the implementatin and reprting t Jint Secretariat (JS) Prject Reprt Jint level reprting t the JS via IMIS Cntact persn the ne nminated persn that keeps regular cntact and exchange infrmatin with assigned Prgramme Manager frm the JS. When in dubt, ask the JS. When the Beneficiary is in dubt, ask the LB t ask the JS. Mre n LB principle and LB respnsibilities in PIH

5 ELIGIBILITY OF COSTS Csts f implementing a prject as apprved by the Jint Mnitring Cmmittee Csts incurred in the Prgramme area (exceptin 20 % eligibility rule) Cmpliant with natinal and EU rules, in particular with regard t the prvisins f the Practical Guide t cntract prcedures fr EC external actins (PraG) with its standard dcuments and templates in the annexes t it Csts must be essential fr the achievement f the prject bjectives/utputs; Csts cmply with the principle f sund financial management: ecnmy, efficiency and effectiveness Csts actually incurred and paid by the Beneficiaries within the eligibility perid f the prject Expenditures have t be validated by an authrised natinal cntrl bdy (FLC) Nt financed by ther EU funds r ther financial cntributins frm third parties

6 TIME-WISE ELIGIBILITY Perid f eligibility starts with 1 st January 2014 fr the Beneficiaries frm Hungary 6 th May 2015 (date f submissin f the Draft C-peratin Prgramme t the Eurpean Cmmissin) fr the Beneficiaries frm the Republic f Serbia. The eligibility perid ends with 31 th December 2023 the latest expenditures have t be als paid Start date nly after the date f submissin (registratin) f the Applicatin Frm Expenditures incurred befre the submissin preparatin csts Preparatin csts must be included in the budget, must be reprted in the 1 st Prject Reprt at the latest

7 NON-ELIGIBLE EXPENDITURES Csts related t fluctuatin f freign exchange rate Recverable Value Added Tax Purchase, rent r leasing f real estate (except ffice rental fr prject purpses) Exceptins can be made in well justified cases n a case by case basis by the JMC, e.g. fr fld preventin Used equipment Benefits apart frm salary (cafeteria) which d nt appear n payslips

8 STAFF COSTS, OFFICE AND ADMIN.COSTS Staff csts f the Beneficiary can be reimbursed n the basis f: 2 ptins but cannt be changed during implementatin. Real csts Full-time; part-time; cntracted n an hurly basis Flat rate 20% f direct csts ther than staff csts if prject des nt cntain wrks activities 10% f direct csts ther than staff csts if prject cntains wrks activities Belw EUR Dcumentatin is nt required. Office and administratin csts are 15% f Staff csts, but max. 10% f ttal Reimbursed in each Prject Reprt based n the reprted staff csts.

9 TRAVEL AND ACCOMMODATION Travel and accmmdatin csts shall be limited t fllwing elements: Travel csts Accmmdatin csts Visa csts Daily allwances The abve list is exhaustive and any element listed in pints a) t c) which is cvered by a daily allwance shall nt be reimbursed in additin t the daily allwance. As a general rule, n reallcatin t and frm this budget heading (BH4).

10 EXTERNAL EXPERTISE AND SERVICES Eligibility requirements Clear link t the prject and must be essential fr the effective implementatin Deliverables and utputs prduced by experts/service prviders must respect the relevant publicity requirements Sub-cntracting between Beneficiaries within the same prject is nt allwed Respect f PraG Adequate supprting dcumentatin

11 EQUIPMENT Expenditure fr equipment shall be limited t the fllwing elements: IT hardware and sftware (clear prject relevance is necessary) Furniture and fittings Labratry equipment Machines and instruments Tls r devices Other specific equipment needed fr the prject Respecting PraG; Rules f rigin nly abve EUR per item Must be clearly linked t the prject, essential fr its effective implementatin and described in the AF. Equipment fr general ffice use must be financed in the frame f ffice and administratin flat rate. Adequate supprting dcumentatin

12 INFRASTRUCTURE AND WORKS Csts f feasibility studies, envirnmental impact assessments, architectural/engineering activities and any ther expertise needed fr the realisatin shall be allcated under Staff r External expertise and services cst categry; Purchase f land must nt exceed the 10% f ttal budget f the given Beneficiary; All cmpulsry requirements set by Cmmunity and natinal legislatin must be fulfilled; The land and/r buildings where the wrks will be carried ut must be in the wnership r lng term use f the Beneficiary fr at least 10 years; Respect f PraG; The relevant publicity requirements must be respected; Adequate supprting dcumentatin;

13 FUNDING AND ADVANCE PAYMENT IPA funding is maximum 85% in each prject The remaining 15% is financed frm natinal surces: state and wn cntributin Serbian Beneficiaries: 15% wn cntributin Advance payment: 15% f ttal IPA by prject after the cnclusin f Subsidy cntract Calculated amng Bs accrding t their share f the ttal IPA supprt in the prject LB respnsible fr transferring f IPA Advance payment is late due t administrative issues. Expected payment fr all the LBs that have a signed cntract in the next 2 mnths.

14 BENEFICIARY REPORT FIRST LEVEL CONTROL Reprting perid: every 4 mnths frm the start date Deadline fr submitting the Beneficiary Reprt: end f perid + 15 days Fr Final Beneficiary Reprt: end f prject + 30 days Cntrl f Beneficiary Reprt: 45 days (des nt include cmpletin if needed) Reprts t be submitted thrugh IMIS Language f reprting: English Result: Declaratin n validatin f expenditure = DOVE

15 PROJECT REPORT JOINT SECRETARIAT LB reprts n the prgress f the entire prject, in the name f all B t the Jint Secretariat Reprts t be submitted via IMIS in English Deadline fr submitting the Prject Reprt and Applicatin fr Reimbursement: end f reprting perid + 60 days Check f Prject Reprt: 30 days (des nt include max 2 runds f cmpletin if needed) Transfer f IPA fund t LB nly after the apprval f the Prject Reprt by the JS

16 PROJECT REPORT = PR + AFR The prject reprt has the descriptive part and the financial part Descriptive: where yu reprt abut Achievements, Outcmes, Indicatrs, Publicity Financial: where the system cllects data frm DOVEs n varius tables The end result f the financial part is Applicatin fr Reimbursement = AfR The prgress reprt is split int thematic TABS similar t the Applicatin frm

17 PROJECT REPORT - TABS MAIN DATA basic data ACHIEVEMENTS OUTCOMES INDICATORS INFORMATION AND PUBLICITY DOCUMENTS FINANCIAL DATA FINANCIAL DATA / BENEFICIARY FINANCIAL DATA / PR&AFR SOURCES OF FUNDING EU CONTRIBUTION (IPA) ADVANCE TRANSFER FROM LB

18 PROJECT REPORT - DOCUMENTS The DOCUMENTS tab is imprtant: Fr the JS t see hw yu supprt the prgress f Indicatrs, Activities, Outcmes Fr yu t keep track f yur dcuments Fr the JS t keep track f DOVEs and AfRs Uplad the dcuments int crrect flders: Outcmes Indicatrs Inf & Publicity Wrk and permits Other

19 The ACHIEVEMENT tab is descriptive: PROJECT REPORT - DOCUMENTS Fr the JS t see hw yu explain the: Achievements in the reprting perid Prgress twards Main Objective Descriptin f partnership Infrastructure and wrks 2 questins that are nly fr Final Reprts Overall Prject Achievements Overall descriptin f partnership

20 PROJECT REPORT - OUTCOMES OUTCOMES tab is predminantly descriptive: List f Outcmes Outcme Datasheets where yu reprt n: Prject-level Indicatr prgress enter actual value in this PR enter descriptin

21 OUTCOMES part with Activities PROJECT REPORT - OUTCOMES Prgress f Activities: Activities as accrding t applicatin r thse nt planned fr this RP. Current descriptin: Describe as accrding t BR descriptins displayed r add mre data. Activity status can be: Nt started yet/in prgress/cmplete

22 PROJECT REPORT - INDICATORS The INDICATORS tab: Reprt n the prgress f PROGRAMME SPECIFIC OUPUT INDICATORS HORIZONTAL INDICATORS Update value f indicatr by changing Actual value in this PR These are the indicatr that are aggregated n Prgramme level.

23 PROJECT REPORT INFO & PUBLICITY The INFORMATION AND PUBLICITY tab: Reprt n the prgress f Obligatry tls Recmmended tls Prm material, cmmunicatin events, Media cverage

24 Several financial tabs that ffer different breakdwns and summaries f the prgress f Budget spending per budget lines. FINANCIAL DATA inf abut DOVEs FINANCIAL DATA/BENEFICIARY - detailed FINANCIAL DATA/PR&AFR ttals as in AfR Basically, they are all fed with data frm the DOVEs f individual BRs. The end result is the AfR Applicatin fr Reimbursement. PROJECT REPORT FINANCIAL

25 PROJECT REPORT FINANCIAL Other Financial tabs f the reprt: SOURCES OF FUNDING: ffers the varius ttals f the entire partnership and per Beneficiary EU CONTRIBUTION (IPA) ADVANCE: infrmatin abut settlement f the 15% IPA Advance The advance begins t be settled frm 60% f spending rate till 75% gradually TRANSFER FROM LB: here update the date and amunt f transferred t ther Beneficiaries

26 PROJECT MODIFICATIONS As a general rule, the number f mdificatins is limited t 1 per Reprting perid Tw types f mdificatins, thse that require SC mdificatins, and thse that dn t Thse that require: Addendum needed, requires apprval f MA Thse that d nt: Other prject changes require apprval f JS Admin changes: minr technical changes that d nt require any prcedure r apprval Mdificatin is requested in a frm and in all cases ges t the JS first, The JS then determines the type - wh decides n the mdificatin. Ask all Beneficiaries befre submitting. Keep mdificatins t a minimum.

27 PROJECT MODIFICATIONS Nt allwed: 1. Mdificatins which affect the basic purpse f the Prject as apprved by the Jint Mnitring Cmmittee 2. Change f Lead Beneficiary (unless it is necessary by law) 3. Budget reallcatins between Beneficiaries 4. Reallcatin t the budget line which did nt cntain allcated amunts in the apprved budget r t thse which were decreased accrding t the decisin f the JMC 5. Reallcatin t the Budget Heading Nr. 1 Preparatin Csts

28 OTHER PROJECT CHANGES - OPC Prject team change Merging f prject perids Decrease f utput and result indicatrs (NOT exceeding 20% f the riginal indicatrs) Budget reallcatin between budget headings (bth NOT exceeding 20% f the riginal amunt f the affected budget headings and NOT exceeding EUR - reallcatins cumulative) Budget reallcatins between budget lines f ne budget heading (fr example: 4.5 -> 4.8, r 5.2->5.1). Budget descriptin. Changes in activities that are nt cnsidered as substantial changes (e.g. minr activity descriptin change, etc.). Hwever, shifting activities between reprting perids is nt cnsidered as an OPC, it is enugh if the LB reprts abut it in the next Prject Reprt. Other (e.g. change f legal representative, change f separate prject bank accunt, etc.)

29 SC CHANGES ADDENDUM Change f the Beneficiaries requires the apprval f the MA r JMC Substantial changes in the verall prject bjectives Changes f activities (either intrducing new activities r replacing ld nes); Decrease f value f utput and result indicatrs (bth Prgramme- and Prject-Level indicatrs - decrease larger than 20% f the riginal value f the indicatr in questin) Budget reallcatin between budget headings which BOTH cumulatively exceeds 20% f the riginal amunt f the affected budget heading and is at least EUR (als calculated cumulatively) within the budget f the particular Beneficiary; Prlngatin f the prject duratin. The PM f JS may decide t put any mdificatin t MA fr decisin if she/he deems necessary

30 Thank yu fr yur attentin! Interreg-IPA CBC Hungary-Serbia Jint Secretariat interreg-ipa-husrb.cm Disclaimer: This presentatin was prduced with the financial assistance f the Eurpean Unin. The cntent f the presentatin is the sle respnsibility f the Jint Secretariat f the Interreg-IPA Crss-brder Cperatin Prgramme Hungary-Serbia, hsted by the Széchenyi Prgram Office Nnprfit LLC. and can under n circumstances be regarded as reflecting the psitin f the Eurpean Unin.