TRACK - TRANSNATIONAL ACKNOWLEDGEMENT OF WORK EXPERIENCE IN FOREIGN COMPANIES 2012-IT-1-LEO05-02779...

TRACK - TRANSNATIONAL ACKNOWLEDGEMENT OF WORK

EXPERIENCE IN FOREIGN COMPANIES2012-IT-1-LEO05-02779CuP: G92F12000150006

Giovanni Tonutti - Direzione centrale lavoro, formazione, commercio e pari opportunità

Administrative rules for managing the project


Partner obligations


Co-beneficiaries have to:

- Forward to the coordinator the data needed to draw up the reports and financial statements

- inform the coordinator immediately of any event liable to substantially affect or delay the implementation of the action of which they are away

- Inform the coordinator of any modification of their individual budget

- provide the coordinator with all the necessary documents in the event of audits, checks or evaluations

Coordinator obligations


-Full responsability of implementing preview actions

- comunication between co-beneficiaries and National Agency

- supply all documents and informations to the National Agency

- paying partners

- responsible in check and audit events

- send copy of the agreement to every partner

General aspects


- Contracts- Convention amendments - Mid term and final reports - Publicity and dissemination of results

Contracts


Last week we received the signed convention by our national agency and now we are producing contracts between REGIONE FVG and partners … as soon as possible you will receive a contract draft

Convention amendments


We can have two kinds of convention amendment:- amendment with significant changes. In this case we’ll have to sign again the the agreement with the agency- amendment that imply only some changes to the convention with the agency.

Convention amendments


Changes to the budget with more than 10% of the destination cost category (from staff costs to operative costs and vice versa) need to be comunicated as amendment

under the 10% it’s not necessary to comunicate anythig to the agency

Mid term and final reports


Project duration Mid term report Final report

24 monthsWithin the 14° month from the start date of the project(01.10.12)

Within 2 months after the end of the project

Mid term and final reports


For each report:• control about formal needs and annex documents• evaluation of the report upon the activities and results and costs. The agency will evaluate the quality and the amount and also the admissibility of submitted costs

Only the final report previews:• Evaluation of the financial report and the requested annexes documents. The aim is to verify that what we have spent is legal and regular

Mid term report aims


- Monitor the working progress of the project- verify any critical aspects- identify corrective actions- monitor the correct using of EU funding- release further prefinancing installments

Final report aims


- verify the transfer of innovation actions and their results- define national and european good practices - monitor the using of EU funding- define the definitive total eu grant

Publicity


It’s COMPULSORY that for every comunication, or publication oor final results:- put the offical LLLP programme Logo- write about the european fiancial support

Financial aspects


Some critical aspectsDirect costs and indirect costs

– Staff– Travel– Accomodation– Equipment– Other– Subcontracting– Indirect costs

Some critical aspects


• Financial mid term report and final financial report

• Possible modifications of the budget

Some critical aspects: project’s codes


We have two project’s codes:- The CUP (Italian unique project code):

G62F12000150006- The identification project code: 2012-1-IT1-LEO05-02800 VERY IMPORTANT: We have to write both of them in

every administrative, informatic and dissemination document of the project

COSTS


Direct costs:- Staff costs- travel and subsistance costs- equipment costs- subcontracting costs- other costs

COSTS


Indirect costs:

This amount cannot be modified during the project

We don’t have to submit any financial document to justify the spending of this amount

COSTS


Indirect costs:

- All costs for equipment related to the administration of the project (e.g. PCs, portables, etc.); - Communication costs (postage, fax, telephone, internet access, mailing, etc.); - Infrastructure costs (rent, electricity, etc.) of the premises where the project is being carried out; - Office supplies; - Photocopies

COSTS


VAT can be admitted only if you can demonstrate that you are not able to regain it

IRAP is not an allowed cost

COSTS


•Costs relating to the following categories of staff are considered: - statutory staff, having either a permanent or a temporary

employment contract with the partner; - temporary staff, recruited through a specialised external

Agency;

•Costs related to agents working through subcontracting shall be included under the appropriate category (see heading "subcontracting") •Staff members of project partners are not allowed to operate in a subcontracting capacity for the project.

COSTS


Beneficiaries should report staff costs based on real daily staff cost rates, corresponding to the beneficiary's usual policy on remuneration, comprising actual salaries plus social security charges and other statutory costs included in the remuneration. Non-statutory costs like bonuses, lease car, expense account schemes, incentive payments or profit-sharing schemes are excluded. Salary policy shall be the same for all staff no matter if they work or not in the project

COSTS


Examples of necessary supporting documents - document explaining the internal policy on salaries and the calculation of the daily

cost rate (pro rata basis if of part-time workers). Internal policy means the policy that was in place before the implementation of the project and used for all staff members no matter if they work on the EU project or not;

- timesheets signed by both the worker and the responsible of the organisation mentioning name, function and tasks fulfilled, reference to the work programme’s activities, number of hours per day or days per month allocated to the project;

- official payroll document which allows to check both number of days worked and amounts paid & social security charges duly paid;

- proof that the salaries and social security contribution recorded in the accountancy have been paid by the partner to the authorities.

COSTS


•Travel costs ONLY for staff taking part in the project are considered eligible. Costs may be claimed only for journeys directly connected to specific and clearly identifiable project-related activities. •Reimbursement must be based on real costs, regardless the means of travel chosen (rail, bus, taxi, plane, hire car). Partners are required to use the cheapest means of travel. •The travel cost for a journey should include all costs and all means for travel from the point of origin to the point of destination (and vice versa) and may include visa fees, travel insurance and cancellation costs.

Respect the principle of economic expenditure

COSTS


•Expenses for private car travel (personal or company cars), where substantiated and where the price is not excessive, will be reimbursed as follows (whichever is the cheapest):

- either a rate per km in accordance with the internal rules of the organisation concerned up to a max of EUR 0.22;

- or price of a rail, bus or plane ticket. Only one ticket shall be reimbursed, independently of the number of people travelling in the same vehicle.

COSTS


NECESSARY SUPPORTING DOCUMENTS - tickets (plane, train, bus, etc.) and invoices (hotels, restaurants, travel agency); - boarding cards; - for car journeys: declaration stating the calculation method with unit rate and number of units, dates and names and activities concerned; - list of participants duly signed with clear identification of the activity/purpose of the trip, dates, names and functions of the participants in the project (e.g. partner, expert, volunteer, subcontractor); - proof that the payments have been made by the partner and are recorded in the accountancy.

SUBSISTENCE COSTS


•Subsistence costs for staff taking part in the project are eligible. •Reimbursement must be based on the existing internal rules of the partner organisations, which may be on the basis of actual costs (reimbursement of receipts) or daily allowances. In any case, those costs cannot exceed the maximum rates published in the LLP Guide 2012 Any surplus will be considered as ineligible. The rate to be applied is the one from the destination country e.g. the country in which accommodation costs are incurred. Costs may be claimed only for journeys directly connected to specific and clearly identifiable project-related activities. •In either case, proof of attendance and overnight accommodation will be required to substantiate the costs declared. •Subsistence rates cover accommodation, meals and all local travel costs (but not local travel costs incurred to travel from point of origin to point of destination). •The maximum number of days that can be claimed is the number of working days + 1.A full day normally includes an overnight stay. In duly substantiated cases, a full day’s allowance without an overnight stay may be allowed with a pro rata reduction for accommodation (costs limited to 50% of the maximum rate).

euipement costs


WE DON’T HAVE ANY EQUIPEMENT COST IN OUR

BUDGET

subcontracting costs


the management and the general administration of the project may not be subcontracted

Costs are based on a verifiable estimate or, if the subcontractor is identified, on the basis of an offer. The estimate/offer will cover all costs (e.g. staff costs plus travel costs, etc.)

The beneficiary shall award the contract to the tender offering best value for money, that is to say, to the tender offering the best price-quality ratio, in compliance with the principles of transparency and equal treatment for potential contractors, care being taken to avoid any conflict of interests.



The following specific rules with regard to procurement apply: contracts with a value below or equal to EUR 12.500 can be paid simply on presentation of an invoice; - Contracts with a value between EUR 12.500 and EUR 25.000 are subject to a procedure involving at least three tenderers; - Contracts with a value between more than EUR 25.000 and EUR 60.000 are subject to a procedure involving at least five tenderers; - You must be able to prove that you have requested offers from the minimum number of contractors specified above. Requests sent by email, fax or post may constitute these proofs. Where a contractor declines to provide an offer, it is recommended that you request a confirmation of this declination; - For contracts of a value over EUR 60.000, national rules with regard to procurement apply.



The total reported costs for subcontracting may not exceed 30% of the total eligible direct costs of the

project.

other costs


related to specific necessary activities to hit project aims Examples:

the organisation of seminars by the project team itself (where the seminar is foreseen as a product/result and where task-related costs are easily identifiable), the "in house" production of proceedings of a seminar, the production of a video, the purchase of product-related consumables (reams of paper for printing of publications, blank DVDs)

non eligible costs


- costs related to the proposal writing-return on capital; -debt and debt service charges; - provisions for losses or potential future liabilities (provisions for contractual and moral obligations, fines, financial penalties and legal costs); - interest owed; - doubtful debts; - exchange losses; - VAT, unless the beneficiary organisation can prove that it is unable to recover it; - costs declared by the beneficiary and covered by another project or work programme receiving a European Union grant; - excessive or reckless expenditure

non eligible costs


- purchase of capital assets - only depreciation is eligible; - in the case of rental or leasing of equipment, the cost of any buy-out option at the end of the lease or rental period; - costs associated with the preparation of the application for the Lifelong Learning Programme, including audit reports; - costs of opening and operating bank accounts (transfer costs are eligible); - costs incurred by silent / ineligible partners; - contributions in kind

exchange rates


The exchange rate that has to be adopted is the one adopted by the bank at the date of the transfer of the prefinancing by the national agency.This exchange rate has to be adopted for the currency conversion of every cost supported in the period from the first installment to the next payment by the Agency

NOTE PLEASE THAT TODAY WE STILL DON’T HAVE RECEIVED ANY PAYMENT BY OUT NATIONAL AGENCY

ONE RECOMMENDATION ABOVE ALL


REMEMBER: At the end of the project, if the Agency will give us a low vote (weak or very weak) we risk to give back money, because they begin cutting staff costs

ONE RECOMMENDATION ABOVE ALL


Final score How the agency can cut our staff costs

Very good 9 – 10 0%

Good 7 – 8

Acceptable 5 – 6

Weak 3 – 4 4 25% - 3 50%

Very weak 0 – 2 2 75% - 0/1 85%


Payments: HOW TO RECEIVE MONEYHowever Partnership Agreement can define conditionalities andmodalities in bilateral/partnership agreements

We are going to transfer money in this way:We send you 30% of your CE contribution- every partner makes running the project- every partner send us time sheet for staff costs, and list with the other costs- updated work plan and or report on implementation of activities (+ products)- when you have spent the 100% of the amount received you send us the above documents and we’ll send you more money- Of course bank account must allow the track of funds and expenses


Payments: HOW TO RECEIVE MONEYFOR NEXT INSTALLMENTS WE NEED (for example for staff costs):

document explaining the internal policy on salaries;

timesheets signed by both the worker and the responsible of the organisation;

official payroll document which allows to check both number of days worked and amounts paid & social security charges duly paid;

proof that the salaries and social security contribution recorded in the accountancy have been paid by the partner to the authorities.

Of course bank account must allow the track of funds and expenses


Last recomendation

The project could be randomly selected for an audit by the Agency, European Commission, European Court of Auditors

for a period of 5 years after final payment/recovery

SO PLEASE:• Register all correspondence, including emails• Take note of all observations, including phone calls• Keep all documentation (products, reports, publications and justifyingdocuments)


Thanks for your attention and hope we’ll have a good cooperation


TEL: +39-0432-555148

E-mail: [email protected]

TRACK - TRANSNATIONAL ACKNOWLEDGEMENT OF WORK EXPERIENCE IN FOREIGN COMPANIES 2012-IT-1-LEO05-02779...

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