Albert Ruiter Financial Controller European Projects Province of

Albert Ruiter Financial Controller European Projects Province of Fryslân Environmental Projects P. o. Box 20120 8900 HM Leeuwarden The Netherlands a. ruiter@fryslan. nl

My language: Average monthly exchange rate of the last month of reporting period: http: //europa. eu. int/comm/budget/inforeuro/index. cfm? Language=en

Financial report: every six month Cost per component Independent Auditor Specification of budget lines

Audit Guidelines Country specific audit requirements for Italy and new member states Look for information: http: //www. interreg 3 c. net/sixcms/detail. php? id=605

Staff cost • Personnel costs for partners of the EWM • Salary, tax. Employer’s contribution for social security in accourdance with national legislation • Real Cost (=actual salary rate) • Certified on the basis of documents (contracts, salary sheets, time sheets)

Administration costs Direct general cost paid to external providers (office rent, fax, phone) Indirect general cost based on real costs and calculated on a pro rata basis

Travel and accomodation Calculated in accordance with the existing internal rules of the LP and Partner organisations Based on actual cost

After the progress report is accepted: Lp - Partners

Publicity

Be aware of the autodecommitment rule Programme level N+2 Project level N+0

Contract • Between LP and secretariat Lille • Between LP and partners • After receiving subsidy contract

Finally: Your costs are eligble from 12 th of July 2004 Please: ask silly questions!!!!!