3. ON THE SPOT CHECKS

Transcription

1 Version: 4.0 Date: October 2009 Page 1/6 Annex V The check-list below represents a non-exhaustive list of actions to take/questions to ask/issues to check during project visits. When this check-list is done by CFCA, focus should be given to financial aspects. Where documentation should be checked, this should not be done on 100% basis; rather a sample (either random or selected on some objective basis e.g. size of payments/procurement) should be examined. Monitors should briefly introduce themselves, describe the aim of the visit and outline what subjects they would like to discuss (questions stemming from any reports, progress on project content and finances, project management, documentation, procurement etc). Beneficiary should be asked to give a short presentation of the project (aims, activities, present state of play per activity), progress achieved and main issues linked to the implementation of their project. The checklist must be filled in by the Procurement Specialist and Paying Officer.

2 Version: 4.0 Date: October 2009 Page 2/6 Contract Title and number : Project duration: Project start date: Date of on the spot check: Beneficiary Institution Name : Phone : Contact : Procurement Specialist responsible for the project : Name : Phone extension : Prepared by (Tendering and Contract Implementation officer Procurement specialist) : Reviewed by( Head of Department in Directorate for Preparation and Implementation of projects) : Name Name Name Function Function Function Date Date Date Signature Signature Signature Prepared by (Financial Specialist): Name Function Date Signature Approved by (Director of Finance and Accounting Directorate) : - Comments / notes may be added on the last page of the Check-list and must be cross-referenced (numbered) in the column Note Ref. - The check-list must be signed by the performers of controls and reviewers once all controls are performed Items to be checked 1. PAYMENTS & BUDGET 1.1 Is disbursement progressing in line with the contract including the schedule foreseen in the contract and/or quarterly reports? 1.2 Changes to the budget have been introduced and/or requested with the Notification letters or Addenda 1.3 If there have been changes in the disbursement schedule, do the changes seem reasonable? 1.4 Has all the expenditure been incurred within the duration of the contract? 1.5 Will all payments be made in time for the submission of the final report? 1.6 Will the final audit be performed in time to allow for the submission of the final report by the deadline? YES / NO / NOT APPLICABLE Procurement Second person Specialist <insert function> Note Ref / comments

3 Version: 4.0 Date: October 2009 Page 3/6 1.7 Is the co-financing ensured/executed without any problems? 1.8 Does the beneficiary have separate account and payments are run through it? (except in the case of local self-government bodies which do not need to open separate bank accounts according to the instruction from the State Treasury) 1.9 Have payment requests/financial report been submitted to the contracting authority? 1.10 Will the beneficiary be able to pre-finance the final payment of % set by the contract? 1.11 No ineligible or inexcessive expenditure or one unnecessary for the action is made in the framework of the project 1.12 Where exchange rates are to be used for conversion to EUR, the official Commission rate is applied Are there original invoices for specific costs which are deemed necessary to be checked (for e.g above EUR) Are there timesheets for project staff, especially when the co-financing is covered by the salaries of the project staff? 1.15 Have you checked at least one invoice per budget heading for costs incurred prior to the on the spot check? 1.16 Are there payment slips for all project staff? 1.17 Are all invoices stated in a net value (VAT and other taxes excluded, unless Beneficiary cannot reclaim it)? 2. PROCUREMENT & FILING SYSTEM 2.1 Have you gone over all procurement with the beneficiary orally (above and below ) and establish at what stage the procedures are (completed, underway or foreseen) and whether this is in line with the project schedule? 2.2 Have you established that the correct procedure was/is being/will be used? 2.3 Has everything been done according to the procedures and without any irregularities?. (If not, please list the irregularities) 2.4 Does the beneficiary possess logical, systematic and complete records of general and content documents relating to the project (e.g. original grant contract, addenda, reallocations, press clippings, presentations, invitations, agendas, attendance sheets, publications)? Have the documents been recorded according to the procedures and without any irregularity? 2.5 Are all the technical notes, project findings, other documents produced during project kept and filed (Payments are actual and made in accordance with performed works, supplies or services and in conformity with the Contract)? 2.6 Does the beneficiary possess the relevant documents for procurement procedures above 5,000 (procurement notices/letters of invitation, tenders

4 Version: 4.0 Date: October 2009 Page 4/6 including terms of reference/technical specifications, offers, evaluation reports, bank account statements, letters of acceptance/rejection, places of location, contracts, addenda, invoices, checklists)? If not, please list the irregularities. 2.7 Do the quality and amount of supplies, works and performed services correspond to relevant TOR/Technical Specifications? 2.8 Does the beneficiary possess the relevant documents for procurement procedures below and equal to (quotes, invoices)? (If not, please list the irregularities) 2.9 Is the filing of payment documentation logical, systematic and complete (e.g. original invoices, timesheets including description of work, copies of handout materials, presentations, seminar/conference agendas, publications, original used air tickets and boarding passes, confirmation of one first class railway ticket price if travelling by car, public transport receipts or reports on destination including distance, energy/telephone/rent bills, bank account statements with an indication of bank charges, interest and tax on interest). (If not, please list the irregularities) 2.10 Have you checked 1 or more payments per budget heading? Is the payment accurate and without irregularities? (If not, please list the irregularities) 2.11 Is the beneficiary able to show an overview of payments made under the grant contract going down to the level of the individual payments and related to the budget lines in the contract? 2.12 Does the beneficiary possess certificates of origin if relevant? 2.13 All the equipment/ goods purchased during the project from EU funds is identified by a fixed label Have any irregularities been identified? If yes please refer to the irregularity procedure. Has any risk been identified? If yes please refer to the risk management procedure. YES YES <short description> <short description> NO NO

5 Version: 4.0 Date: October 2009 Page 5/6 GRANT ON THE SPOT CHECK REPORT Part I Contract title: Contract number: Beneficiary: Project duration: Quarterly / 4-monthly report(s) received (date): Previous project visits: Project start day: Interim Report received (date): Date of the visit: Project month: Venue/place: Participants (position and name): Part II 1. Project aims, activities and present state of play 2. Project progress and results (activities, outputs/results, indicators, disbursement, reports, including EU visibility guidelines ) 3. Procurement (progress and procedures used) 4. Problems/deviations (including irregularities) 5. Recommendations to beneficiary: (activity, responsibility, deadline) 1. Conclusion (Overall summary of project implementation.). NOTES / COMMENTS / INSTRUCTIONS : Procurement Specialist <insert function> Director of Tendering and Contract Implementation Sector

6 Version: 4.0 Date: October 2009 Page 6/6 Other INTERNAL AUDIT : This area is dedicated to comments / notes / references / etc. of internal auditors Ref Date Name Comments Signature For the Beneficiary Name Title Signature Date <insert name of the Beneficiary institution>