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Finantsaruandlus Financial Reporting

Finantsaruandlus Financial Reporting

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Finantsaruandlus Financial Reporting

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  1. Finantsaruandlus Financial Reporting Seminar on Reporting Joint Technical Secretariat

  2. Financial report/Finantsaruanne Financial report is a part of Interim report template and includes: Finantsaruanne on vahearuande vormi osa ja sisaldab: Sheet X “Expenditures”Leht X “Kulutused” Sheet XI “Sources of funding”Leht XI “Rahastamisallikad” Sheet XII “Interest”Leht XII «Intress» Sheet XIII “Revenue”Leht XIII «Tulud» Form is pre-filled according to latest Full Application Form Vorm on eeltäidetud vastavalt viiamsele esitatud täistaotlusvormile 2

  3. Expenditures • Only “Real Spending “and “Expenditure forecast” sections shouldbe filled in by Beneficiary. • Expenditure forecast should be prepared for the period of next 12 months and will be taken into consideration during calculation of next advance payment amount. 3

  4. Kulutused • Toetusesaaja poolt peavad olema täidetud ainult “tegelikud kulud” ja “kuludeprognoos”. • Kuludeprognoos tuleb koostada järgmise 12 kuu kohtaja võetakse arvesse järgmise ettemakse summa arvutamisel. 4

  5. Sourcesoffunding Sources of funding can be reported according to actual source, however according to Article 15.1 of General Conditions, calculation of next advance payment amount will be made applying percentage set out in Article 3.2 of Special Conditions 5

  6. Rahastamisallikad Rahastamisallikaid võib esitada vastavalt tegelikule allikale,kuidartikkel 15.1 Üldtingimuste järgi, võetakse järgmise ettemakse summa arvutamisel arvesse artikkel 3.2 Eritingimustes sätestatud protsent. 6

  7. Interest income/Intress Bank interest from advance payments must be indicated separately from other project incomes and revenue Ettemaksest saadud panga intressid peavad olema eraldi välja toodud muudest projekti sissetulekutest ja tuludest. 7

  8. Revenue / Tulu • Possible sources of revenue: • fee for participation in project’s events • fee for using equipment bought within the project • fee for using premises financed through Direct local costs etc. • Võimalikud tuluallikad: • projekti ürituste osalemise tasu • projekti raames ostetud seadmete kasutamise tasu • ruumide kasutamise tasu, mis on rahastatud läbi otseste kohalike kulude jne. 8

  9. Reportingcurrency / InForEur • For reporting costs made in other currencies except EUR, the conversion into EUR shall be done at the rate made up by the average of the rates published in InForEur for the reporting period. • http://ec.europa.eu/budget/contracts_grants/info_contracts/inforeuro/inforeuro_en.cfm • NB. Always use the exchange rate with four decimals.The resulting Euro amount should appear in the financial report with two decimals. 9

  10. Valuutakurss aruandes/ InForEur • Aruande kulutused, mis on tehtud muudes valuutades kui euro, tuleb konventeerida eurodeks kasutades keskmist kurssi, mis on avaldatud InForEur kodulehel vastava aruande perioodi jooksul. • http://ec.europa.eu/budget/contracts_grants/info_contracts/inforeuro/inforeuro_en.cfm • NB. Kasuta alati vahetuskurssi 4 komakoha täpsusega. Aruandesse tuleb saadud summa eurodes märkida kahe komakoha täpsusega. 10

  11. Reportingcurrency / InForEur Example for LVL to EUR conversion / Näide LVL konverteerimine euroks Monthly rates are given in the table/ kuu määrad on toodud tabelis Average rate is/ keskmine määr on0.7088 The average rate is rounded to 4 decimals Keskmine määr on ümardatud 4 kohta peale koma 250 LVL : 0.7088 = 352.71 EUR Resulting amount (money) in EUR is rounded to 2 decimals Saadud summa (raha) eurodes on ümardatud 2 kohta peale koma 11

  12. Valuutakurss aruandes / InForEur Example for RUB to EUR conversion/ Näide RUB konverteerimine euroks Monthly rates are given in the table / kuu määrad on toodud tabelis Average rate is/ keskmine määr on39,8196 The average rate is rounded to 4 decimals Keskmine määr on ümardatud 4 kohta peale koma 5 000RUB : 39,8196 = 125.57 EUR Resulting amount (money) in EUR is rounded to 2 decimals Saadud summa (raha) eurodes on ümardatud 2 kohta peale koma 12

  13. Supporting documents for Report 13

  14. Täiendavate dokumentide loetelu 14

  15. List of Supporting documents • Template is available at Programme’s web page www.estlatrus.eu Home/ Programme/ Project Implementation/ Seminar Downloads/ “Beneficiaries&Partners Seminars” Direct link:http://www.estlatrus.eu/uploaded_files/2ND%20CALL/Seminars/List_of_Support_docs.xlsx • Partners own templates also can be used 15

  16. Täiendavate dokumentide loetelu • Vorm on saadaval Programmi kodulehelwww.estlatrus.eu Home/ Programme/ Project Implementation/ Seminar Downloads/ “Beneficiaries&Partners Seminars” Otsene aadress:http://www.estlatrus.eu/uploaded_files/2ND%20CALL/Seminars/List_of_Support_docs.xlsx • Võib kasutada vormi, mida Partnerid ise on koostanud 16

  17. Project account printout Grant Contract Special Conditions Art.7.3.3. “In case, where no expenditure verification report is required the Beneficiary has to provide a list of the financial and supporting documents covering the respective period and a printout of the project account showing project's income and expenditure and payments received in the period of the current Interim Report.” If only part of payments is made within the project, please prepare additional summary of actual Project expenditures, mentioning at least: • payment date,payment order, account No. • Total payment amount, project’s expenditure part. 17

  18. Projekti konto väljavõte Toetuslepingu eritingimusedArt.7.3.3 Juhul kui ei ole nõuet esitada kulude kontrolli aruannet peab toetusesaaja esitama loendi finants ja tõendavatest dokumentidest, mis hõlmavad vastavat perioodi ning väljatüki projekti kontost, mis näitab projekti tulusid, kulusid ja saadud makseid vastavast aruandlus perioodist. Kui ainult osa makseid kontolt tehakse projekti raames,siis palun koosta lisa kokkuvõte tegelikest kuludest, märkides ära: • makse kuupäev, maksekorraldus, konto number. • makse kogusumma, projekti kulude osa. 18

  19. Expenditure verification report Should be prepared in accordance with model EVR - annex 3 to the annex VII to GC. • If EVR covers period of more than one Interim report, EUR exchange rates used in previous reports should be left unchanged. • Auditor of the project canbe rejected if its performance is poor. 19

  20. Kulude kontrolli aruanne Tuleb koostada vastavalt toetuslepingu lisa VII toodud lisas 3 kulude kontrolli aruande näidisele. • Kui kulude kontrolli aruanne hõlmab rohkem kui ühte vahearuande perioodi, siiseuro vahetuskurss mida kasutati varasemates aruannetes tuleb jätta muutmata. • Projekti Audiitor võidakse tagasi lükata kui aruande täitmine on halb. 20

  21. JTS contacts /ÜTS kontaktid Thank You for Your attention! Tänan tähelepanu eest! www.estlatrus.eu Email:info@estlatrus.eu Phone: +371 6750 9524 Address: Ausekla Str. 14-3, Riga 21