Rapportering och revision i H2020-projekt. Välkomna

Transcription

1 Rapportering och revision i H2020-projekt Välkomna

2 Rapportering i H2020-projekt Jessica Umegård

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4 The coordinator must submit to the [Commission][Agency] (see Article 52) the technical and financial reports set out in this Article. These reports include the requests for payment and must be drawn up using the forms and templates provided in the electronic exchange system (see Article 52). Art 20 Reporting payment requests 20.1 Obligation to submit reports

5 Participant Portal Portalen till EU-projekt Innehåller all dokumentation Topp tre dokument: General Model Grant Agreement Definierar Model Grant Agreement Annotated Model Grant Agreement Inkluderar förklarande text till alla delar Bild 5 Online manual Kortfattad förklaring till de olika delarna och hur man hanterar ett H2020-projekt Papperslös bidragshantering i Horisont 2020

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10 Periodic reports Final report

11 Periodic reports Technical report an explanation of work carried out, an overview of progress, a publishable summary, a questionnaire Financial report Individual financial statements (Annex 4 to the GA) for each beneficiary; Explanation of the use of resources and the information on subcontracting and in-kind contributions provided by third parties from each beneficiary for the reporting period concerned; A periodic summary financial statement including the request for interim payment.

12 Final report Technical report a final technical report with a summary for publication containing: (i) an overview of the results and their exploitation and dissemination; (ii) the conclusions on the action, and (iii) the socio-economic impact of the action; Financial report summary financial statement requests for payment certificate on the financial statements if it requests a total contribution of EUR or more

13 När behövs CFS? Lämnar man in en periodic report i slutet? Vilken artikel styr rapporteringen?

14 Individual financial statement The information provided is full, reliable and true; the costs declared are eligible (see Article 6); the costs can be substantiated by adequate records and supporting documentation (see Article 18) that will be produced upon request (see Article 17) or in the context of checks, reviews, audits and investigations (see Article 22), and for the last reporting period: that all the receipts have been declared (see Article 5.3.3);

15 Financial report Personnel costs Actual costs / unit costs Person-month per work-package (no other details) Use of in-kind contributions from third parties (detailed with namnes etc) Subcontracting Other direct costs Costs per individual subcontractors Foreseen or not in Annex 1 If less than 15% of claimed personnel costs - no details needed Otherwise, declare major items up to the level that the remaining costs are below 15% of personnel costs, starting with highest value. Not foreseen in GA desprition is needed Support to third parties Specific costs Cascade funding and prizes art 15, GA Declare third parties E.g. energy-efficiency measures in buildings, costs for clinical studies

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17 Beneficiaries must keep records and other supporting documentation in order to prove the proper implementation and the costs declared as eligible Art 18. The beneficiaries must keep original documents

18 Certificates on the financial statements (CFS) It is required if a beneficiary/linked third party requests a total financial contribution of or more, as the reimbursement of actual and unit costs calculated on the basis of its usual cost accounting practices Coordinator - submit these as a scanned copy (PDF) together with the financial statement for the final reporting period of each partner concerned. Beneficiary - keep the signed original in your files. The certificate must be issued by an external auditor Template in Annex 5 Costs based on lump sums, flat-rates (e.g. indirect costs) or unit costs (other than those for personnel costs calculated according to the beneficiary's usual cost accounting practices) are not counted for the limit (and do not need to be covered by the certificate).

19 Currency rate Language Linked third parties Adjustments Late reporting

20 Conversion into Euro es/euro_reference_exchange_rates/html/index.en.html

21 Conclusions Declare all eligible costs Declare real costs, NOT the budget Include costs incurred during a previously period Receips included in the last reporting period CFS only in the final report

22 Övning

23 Time line för ditt Horisont projekt (3-årigt) Utlysning stänger 17:e April, kl. 17:00 Bedömning klar 17:e Sept. Kontrakt påskrivet 17:e dec. Periodic reporting ca 1:a juli Final reporting & final review

24 OBS! Pre-financing and interrim payment never exceeds 90% of grant 30 dagar dagar OBS! 90 dagar efter godkänd rapport dagar

25 The reporting process Coordinator The report(s) must be prepared and activated by the coordinator in the Participant Portal Continuous and Periodic Reporting Modules Beneficiary Individual financial statements must be filled out by each beneficiary Signed and formally submitted to the coordinator directly in the Participant Portal Coordinator The coordinator must submit a reports report within 60 days following the end of each reporting period

26 Roller Assigned to an organisation: Legal Entity Appointed Representative (LEAR) Legal Signatory (LSIGN) ; Financial Signatory (FSIGN) Account Administrator (AcAd) Assigned to a project: Coordinator Contact (CoCo); Participant Contact (PaCo) Project Legal Signatory (PLSIGN) ; Project Financial Signatory (PFSIGN) Task manager (TaMa) Team Member (TeMe)

27 Roller och rättigheter (organisation) Role Read Write/Save Assign/Revoke AcAds Assign/Revoke LSIGNs and FSIGNs LEAR AcAd x LSIGN x x x FSIGN x x x 27

28 Roller och rättigheter (projekt) Role Read Write/ Save Submit to Coord. Submit to COM SIGN GA SIGN Fin Stat. Assign/ revoke access CoCo x x PaCo x x x TaMa x x x x x TeMe x x x x x x PLSIGN x x x x PFSIGN x x x x 28

29 Participant Portal Grant Management Service

30 Participant Portal service Better safe than sorry

31 SyGMa

32 Finansiell information

33 SyGMa Förändras beroende på vilka ärenden som pågår

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35 Form-C

36 Form-C, elektroniskt underskriven och inlämnad

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38 Audits H2020 Gwendolyn Schaeken

39 Audits 1. Why? 2. What are audits based on? 3. Audit Strategy 4. How does it work? 5. Common errors 6. How to avoid errors?

40 Why? DAS

41 Why? Since 1994 the European Court of Auditors is presents a Statement of Assurance (DAS or "Declaration d'assurance") to accompany its usual Annual Report on the management of EU finances. It is intended to supplement the Court's Annual Report by giving a general view : - firstly of the reliability of the EU's accounts, - secondly of the legality and regularity of the underlying transactions.

42 Audit Cycle Audit Strategy and Selection Implementation of Audit Results Audit Planning and Preparation Reporting and Audit Closure Examination on Site

43 Audit Strategy and Selection

44 Audit Strategy and Selection Legal Basis Implementation of Audit Results Audit Planning and Preparation Reporting and Audit Closure Examination on Site Article 29 of the H2020 Regulation of 11 December 2013 defines the principles of control and audit of the H2020 expenditure: 2. The control system shall ensure an appropriate balance between trust and control, ( ) 3 ( ) the audit strategy ( ) under H2020 shall be based on the financial audit of a representative sample of expenditure across Horizon 2020 as a whole. That representative sample shall be complemented by a selection based on (..) the risk related to expenditure ( ) Audits of expenditure on indirect actions under Horizon 2020 shall be carried out in a coherent manner in accordance with the principles of economy, efficiency and effectiveness in order to minimise the audit burden on the participants.

45 Legal Basis Population - Financial statements paid - SygMa (main data source) Constraints Article 30 2 of the Horizon Regulation -audits may be carried out up to two years after the payment of balance Article of the Model Grant Agreement: - The entities may extent findings if those findings are formally notified to the beneficiary concerned no later that two years after the payment of balance. The Commission proposal indicated a maximum of 7% of the number of beneficiaries to be audited.

46 Principles H H2020 Audit Strategy Financial Audits compliance with the legal and regulatory framework performance audits A corporate approach (H2020 expenditure as a whole) Three layers of sampling: - The corporate sample via the Commission Representative Sample (CRS) complemented by a risk-based selection; - The additional sample : for entities with specific grant agreements (Marie Skłodowska Curie, ERC) or a proper discharge procedure; - The Article 10 sample : explicit request of the JUs

47 Selection Statistical method: Monetary Unit Sampling (MUS) Audits of biggest beneficiaries Risk based analysis: high amounts, large amount of subcontracting, new beneficiaries, etc Audits on request Fraud-risk audits

48 Audit Planning and Preparation

49 Audit Strategy and Selection Timely delivery is a must! Implementation of Audit Results Audit Planning and Preparation European Commission sends a Letter of Announcement (LoA) to the LEAR Reporting and Audit Closure Examination on Site Take contact soon after the LoA Fix a date offer dates within 3-4 weeks Beneficiary prepares documents according to check list

50 Examination on Site

51 3 external auditing companies KPMG PwC MooreStephens Audit Strategy and Selection Implementation of Audit Results Audit Planning and Preparation Reporting and Audit Closure Examination on Site

52 Examination on Site Opening meeting Analysis of Systems in place Test of Systems and Substantive Evidence Closure Meeting Assessment after On Site Visit Usually 4-5 working days General information on: - Organisation - Projects - Financial administration - Internal control systems - Audit agenda Collection of information and audit evidence, analysis of documents, interviews with researchers, project presentations, physical inspections, etc. Discussion on preliminary audit findings and observations Indication of further audit procedures

53 Reporting and Audit Closure

54 Audit Strategy and Selection Audit report Implementation of Audit Results Audit Planning and Preparation The audit report must be self-standing There should always be a reference to the article(s) of the MGA or AGA Closing meeting and its outcome clearly mentioned in the report Reporting and Audit Closure Examination on Site Attention to: STUDY previous audit reports on the same beneficiary STUDY previous audit conclusions on the same issue

55 Audit report Contradictory audit procedure: 30 days for beneficiary to send comments and Letter of representation Detailed reply to every beneficiary s comment presented in the contradictory procedure - we don t agree is not enough! Final audit report, subject to internal committees when applicable and final quality check Audit closure with formal Letter of Closure of audit and indication of further procedures for the implementation of audit results

56 Implementation of Audit Results

57 Audit Strategy and Selection Identified errors may lead to Implementation of Audit Results Audit Planning and Preparation Adjustment of any ineligible costs/recovery of undue amount Possibility of extension of audit findings to other grants in case of systemic and recurrent errors Administrative and financial penalties Reporting and Audit Closure Examination on Site Further financial and legal consequences: reduction of grant, suspension of payments, termination of grant, OLAF investigation, etc. Reputational damage Financial losses

58 Resulting in Bad mood, bad weekend, headaches!

59 Expected errors

60 General confusion Direct costs apportioned, not measured Time sheets Best value for money (subcontracting, purchase of goods) In-house consultants, teleworking etc. No documentation

61 How to avoid errors - Discipline (keep your files in order) - Prudence (use the budget, do the research) - Perseverance (keep fighting for your right, but choose the forum, rules must be adopted by way of legislation) - Reality Pro-active behaviour of the beneficiary is the best for the audit result as well as for the auditor and the beneficiary.

62 TACK!

63 Gruppövning 4 oktober

64 Svar på frågan om subcontracting (1)

65 Svar på frågan om subcontracting (2) * (*Goods, works, services)