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Project Implementation training session for actions financed under the Call for Proposals 11.1.2011-9.4.2010 Joint Managing Authority Levi, 12.5.2011. Table of contents:. INTRODUCTION COMMUNICATION WITH THE JOINT MANAGING AUTHORITY 2. PROJECT REPORTING 3. FINANCIAL REPORTING REQUIREMENTS

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Project Implementation training sessionfor actions financed under the Call for Proposals 11.1.2011-9.4.2010Joint Managing AuthorityLevi, 12.5.2011

Table of contents
Table of contents:










Manual provides practical information and guidance on the procedures (administrative, financial management, monitoring, reporting, accounting and visibility)


does not replace the obligations and provisions set out in:

Practical Guide to contract procedures for EC external actions 2008,

Special Conditions (SC),

General Conditions (GC),

Grant Contract.

1 communication with jma
1. Communication with JMA

It is the responsibility of the Lead Partner (LP) to:

communicate with the JMA and

give a regular updated picture of the development of the project.

The JMA is the contact point for any required guidance throughout the

project implementation process.

2 project reporting
2. Project reporting

EMOS is used for reporting:

Payment request,

Narrative Interim and Financial Report,

Narrative Final Report

Reports inform the JMA on:

progress of the project,

delivered outputs,

achieved results,

faced difficulties,

spent resources,

help it monitor the implementation of the actions.

prerequisite to receive further instalments of pre-financing/interim payments and final payments.

If the formation delivered in the reports is insufficient, the JMA will

ask for further information

2 project reporting interim report s
2. Project reporting – Interim report(s)

Interim report(s) must be submitted to the JMA together with the payment request or at least one time per year.

The Interim report includes the following parts:

Narrative Interim and Financial report (in EMOS);

Expenditure verification report (PraG Annex VII) issued by the auditor must be attached to each interim report in case a payment request is submitted;

Examples of the produced material related to the visibility actions;

Any other supporting documents required.

NOTE: Norwegian Partners do not need an audit report when sending the Interim report. The audit report has to be sent to Norwegian Branch Office (Vadsø) only when sending the Final Report.

2 project reporting final report
2. Project reporting – Final report

It has to reach the JMA within three monthsafter the end of the Project

The Final report should cover:

the whole project implementation period

information concerning the implementation of activities,

inputs and the results accomplished

experiences gained / ‘lessons learnt’

The Final report consists of the following sections:

Narrative Final Report (in EMOS) and Financial report;

Expenditure verification report issued by the auditor (PraG Annex VII);

Examples of the produced material related to the visibility actions;

Any other supporting documents required.

2 project reporting project updates
2. Project reporting – Project updates

Project update has to be submitted:

at the request of the JMA or

by own initiative of the LP when changes are needed (project plan and/or project budget)

Project updates should be done in EMOS and submitted within 15 working days after the JMA’s request.

2 project reporting submission of reports
2. Project reporting – Submission of reports

All the reporting required:

Interim and

Final reports

Project updates – must be:

submitted to


signed original

paper version

sent to JMA

2 project reporting reporting formats
2. Project reporting – Reporting formats

All reports should be submitted in English and follow the structure of templates.

Report should give:

detailed picture of project activities and achievements,

picture of problems, if any

assessment of cooperation between the project and local/regional stakeholders

impact assessment of project activities.

2 project reporting indicators
2. Project reporting – Indicators

In the financing application, indicators of achievement have been given, and the numbers are estimated.

In the Interim reports part of EMOS, results concerning the indicators have to be given – realized, as far as possible.

give the results achieved during the reporting phase only.

2 project reporting indicators1
2. Project reporting – Indicators

reporting the indicators is part of the reporting!

who is responsible in the project organizations for the collecting of indicator data?

it can be done as systematically as the rest of the routines that serve reporting

3 financial reporting requirements eligibility of costs
3. Financial reporting requirements - Eligibility of costs

Eligible costs are only costs that were recorded to project bookkeeping during the project implementation period

NOTE: exceptions to this rule are the costs of final expenditure verification, final evaluation and preparation of the final report.

Please note that under EC rules, costs can only be included in financial reports after the actual payment of the invoice is made.

actual payment for eligible costs can be made after the end of the project; however payment needs to take place before the submission of the final financial report.

3 financial reporting requirements supporting documents
3. Financial reporting requirements - Supporting documents

project must keep up of supporting documents for all expenditure (receipts, invoices, bookkeeping records etc.)

originals must be kept in the project’s accountancy files for at least 7 years after the receipt of the final balance payment (in case of Norway 10 years)

General ledger and specification:

Template is available in programme´s web pages

has to be used if information of the motive of the cost is not available in the general ledger itself

3 financial reporting requirements supporting documents1
3. Financial reporting requirements – Supporting documents

Supporting documents for purchased equipment include:

Tender documentation (according to PraG Annex IV and Guidelines for

Grant Applicants):

list from whom the offers has been asked,

copy of the letter of invitation to tender,

list of submitted offers,

summary of comparison,

basis for the decision;

Copy of invoices;

Copy of payment documents (cash receipt or payment order);

Certificate of Origin (on purchase of more than 5000 euro).

NOTE: According to Financing Agreement, Public Russian organizations

follow only the Russian national legislation.

3 financial reporting requirements audit expenditure verification
3. Financial reporting requirements - Audit–Expenditure Verification

The payment requests should be supported with a Report of Factual Findings (Expenditure Verification).

Expenditures should be verified as actually incurred, accurate and eligible.

Each beneficiary has to designate a competent auditor (approved by the JMA) who verifies at least 65% of the total expenditure

Each partner is required to submit to the LP the expenditure verification report for its part.

Procurement rules has to be obeyed also when choosing the auditor. If the organization has already the external auditor who fulfils the criteria, it can be used.

Projects can be also a subject to an audit verification by the European Commission or JMA´s auditor

3 financial reporting requirements use of eur
3. Financial reporting requirements - Use of EUR

Payments will be made in Euro only.

NOTE: The Norwegian financing is paid in Norwegian crone (NOK).

Any amount originally invoiced in other currency than Euro must be converted into Euro (InforEuro)

NOTE: any currency exchange losses are not eligible costs!

4 payment schedule
4. Payment schedule

Fixed timetables are not stated to the project in the beginning

Reporting depends on the use pre-payments

When 70 % of pre-payments has been used in project level, LP can

submit interim report

If the report has been made earlier, the unused pre-payment is deducted

from the next pre-payment

If more than pre-payment is used, exceed can be paid according to real


Project can also use fixed reporting timetables, if it´s more practical. The

70% rule should fullfil in these cases. Fixed timetable must be agreed by


5 contract amendments
5. Contract amendments

Grant contracts can be modified for duly justified reasons if the circumstances of project implementation have changed significantly.

When changes are being proposed, NOTE the following:

grant contract can be modified only within the execution period of the contract;

no modifications can be made retroactively;

maximum grant amount of the Grant contract cannot be increased;

request for changes must be submitted to JMA at least one month before the required changes have to enter into force.

5 contract amendments through an addendum
5. Contract amendments - through an addendum

Contract amendments in the form of an addendum are used for:

Modification of budget headings exceeding 15%;

Changes of the planned activities, if allowed by the JMA;

Change of partner(s), if allowed by the JMA;

Extension of the contract period.

Signed by both contracting parties.

5 contract amendments without contract addendum
5. Contract amendments - without contract addendum

Budget reallocations: change may be agreed by an exchange of letters (Project update) with JMA

when the requested changes do not affect the basic purpose of the project and

where the financial impact is limited to reallocations between budget sub-headings.

NOTE: This method does not concern budget headings Contingency reserve Administrative costs. The Contingency reserve can never be used without prior written approval from JMA.

Changes of project staff just notified to the JMA with a justification

Changes of project address, bank account/name of organisation just notified in writing and provide a new, original Financial ID form or

Legal Entity Form.

6 visibility
6. Visibility

Detailed presentation by Senior Advisor Marjaana Lahdenranta

7 closure of the project
7. Closure of the project

All actions should close the activities within the time frame indicated in the Grant contract.

Final report has to be submitted to the JMA withinthree months after the end of the Project’s duration

The Lead Partner must appoint a contact person for at least six months after the project’s end to enable a smooth closure of the project and communication with the JMA.

The Programme rules on information and publicity must be respected for all products produced with the assistance from the Programme including the time after the closure of the project.

7 closure of the project transfer of ownership
7. Closure of the project - Transfer of Ownership

the equipment, vehicle and supplies purchased by the partner outside Programme’s eligible area must be transferred to the beneficiary and/or any partners located inside the Programme’s eligible area, at the latest by the end of the implementation of the Action.

for equipment and vehicles of a unit cost of more than 5000 EUR at purchase, please fill in and sign the Transfer of Ownership and attach it in original to the final financial report.

7 closure of the project interest accrued
7. Closure of the project - Interest accrued

Only for final report: a statement by the bank on the amount of interest accrued on the balance of EC pre-financing payments should be submitted

If the Beneficiary is a part of the administration of EU Member State any interest accrued from pre-financing remains the property of the Beneficiary and does not reduce the final amount to be received from the Contacting Authority.

In case of the Russian Beneficiary, received interest is deducted from the final balance payment